PRIYADARSHINI EDUCATION SOCIETY ,DAVANGERE vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX TDS RANGE , HUBLI

In the result, the assessee’s appeals for Assessment Years 2011-12 to 2013-14 are allowed

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

275(1)(c) of the Act, are the orders under section 201(1) and 201(1A) of the Act dated 22.03.2013 for Assessment Year 2011-12 to 2012-13 and we find that action for penalty was contemplated therein by the AO against the assessee under section 271C of the Act. That a show cause notice was only issued

PRIYADARSHINI EDUCATION SOCIETY ,DAVANGERE vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX TDS RANGE , HUBLI

In the result, the assessee’s appeals for Assessment Years 2011-12 to 2013-14 are allowed

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

275(1)(c) of the Act, are the orders under section 201(1) and 201(1A) of the Act dated 22.03.2013 for Assessment Year 2011-12 to 2012-13 and we find that action for penalty was contemplated therein by the AO against the assessee under section 271C of the Act. That a show cause notice was only issued

M/S. SRI. MUTHU CINE SERVICE,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BENGALURU

In the result, all these appeals filed by the assessee are allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

275(1)(c) of the Act is applicable in the present case. Since all these penalty orders for the assessment years 2014-15 to 2018-19 were passed only after 6 months from the end of the month in which action for imposition of penalty initiated as depicted in tabular form above, we accordingly held that penalty orders

M/S. SRI. MUTHU CINE SERVICE,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -2(1), BENGALURU

In the result, all these appeals filed by the assessee are allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

275(1)(c) of the Act is applicable in the present case. Since all these penalty orders for the assessment years 2014-15 to 2018-19 were passed only after 6 months from the end of the month in which action for imposition of penalty initiated as depicted in tabular form above, we accordingly held that penalty orders

M/S. SRI. MUTHU CINE SERVICE,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BENGALURU

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

275(1)(c) of the Act is applicable in the present case. Since all these penalty orders for the assessment years 2014-15 to 2018-19 were passed only after 6 months from the end of the month in which action for imposition of penalty initiated as depicted in tabular form above, we accordingly held that penalty orders

M/S SHA THANMAL SUKHARAJJI & CO,RANEBENNURU vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX TDS RANGE , RANEBENNURU

In the result, appeals by the Assessee are allowed

Bench: Shri N.V. Vasudevan & Shri A K Garodia

TDS). The decision of the Hon’ble ITA Nos. 1724 to 1726/Bang/2018 Page 8 of 14 Supreme Court in case of Hissaria Brothers is in context of applicability of clause (c) to sub-section (1) to section 275

M/S SHA THANMAL SUKHARAJJI & CO,RANEBENNUR vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX TDS RANGE , HUBBALI

In the result, appeals by the Assessee are allowed

Bench: Shri N.V. Vasudevan & Shri A K Garodia

TDS). The decision of the Hon’ble ITA Nos. 1724 to 1726/Bang/2018 Page 8 of 14 Supreme Court in case of Hissaria Brothers is in context of applicability of clause (c) to sub-section (1) to section 275

M/S SHA THANMAL SUKHARAJJI & CO,RANEBENNURU vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX TDS RANGE , HUBLI

In the result, appeals by the Assessee are allowed

Bench: Shri N.V. Vasudevan & Shri A K Garodia

TDS). The decision of the Hon’ble ITA Nos. 1724 to 1726/Bang/2018 Page 8 of 14 Supreme Court in case of Hissaria Brothers is in context of applicability of clause (c) to sub-section (1) to section 275

DIVYA DINESH ,BENGALURU vs. DCIT, CIRCLE-7(1)(1), BANGALORE

In the result appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

275/- Total (A+B+C+D) Rs. 68,81,000/- 4.2 Further, the assessee against the taxable income at normal slab rate of Rs. 68,81,000/- claimed deduction under section 80G of the Act . ITA No.2194 & 2195/Bang/2025 Page 3 of 16 for Rs. 68,81,000/- only. Hence, the assessee declared total income

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

section 201(1A) of the Act, by Ld.AO, branch wise, qua assessment year, in paper book at page 3-6 as under: Page 5 of 74 ITA No.507 to 566 /Bang/2020 Theerthahalli Branch Payment to Cash Medical Payment to Chinnu Kulkarni Services Benefit u/s 192 Graphics 194C u s 194C Interest Interest Interest TDS 201 201 201 TDS TDS deductible

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

section 201(1A) of the Act, by Ld.AO, branch wise, qua assessment year, in paper book at page 3-6 as under: Page 5 of 74 ITA No.507 to 566 /Bang/2020 Theerthahalli Branch Payment to Cash Medical Payment to Chinnu Kulkarni Services Benefit u/s 192 Graphics 194C u s 194C Interest Interest Interest TDS 201 201 201 TDS TDS deductible

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

section 201(1A) of the Act, by Ld.AO, branch wise, qua assessment year, in paper book at page 3-6 as under: Page 5 of 74 ITA No.507 to 566 /Bang/2020 Theerthahalli Branch Payment to Cash Medical Payment to Chinnu Kulkarni Services Benefit u/s 192 Graphics 194C u s 194C Interest Interest Interest TDS 201 201 201 TDS TDS deductible

M/S. LIFE INSURANCE CORPORATION OF INDIA,DAVANGERE vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

section 201(1A) of the Act, by Ld.AO, branch wise, qua assessment year, in paper book at page 3-6 as under: Page 5 of 74 ITA No.507 to 566 /Bang/2020 Theerthahalli Branch Payment to Cash Medical Payment to Chinnu Kulkarni Services Benefit u/s 192 Graphics 194C u s 194C Interest Interest Interest TDS 201 201 201 TDS TDS deductible

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

section 201(1A) of the Act, by Ld.AO, branch wise, qua assessment year, in paper book at page 3-6 as under: Page 5 of 74 ITA No.507 to 566 /Bang/2020 Theerthahalli Branch Payment to Cash Medical Payment to Chinnu Kulkarni Services Benefit u/s 192 Graphics 194C u s 194C Interest Interest Interest TDS 201 201 201 TDS TDS deductible

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

section 201(1A) of the Act, by Ld.AO, branch wise, qua assessment year, in paper book at page 3-6 as under: Page 5 of 74 ITA No.507 to 566 /Bang/2020 Theerthahalli Branch Payment to Cash Medical Payment to Chinnu Kulkarni Services Benefit u/s 192 Graphics 194C u s 194C Interest Interest Interest TDS 201 201 201 TDS TDS deductible

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

section 201(1A) of the Act, by Ld.AO, branch wise, qua assessment year, in paper book at page 3-6 as under: Page 5 of 74 ITA No.507 to 566 /Bang/2020 Theerthahalli Branch Payment to Cash Medical Payment to Chinnu Kulkarni Services Benefit u/s 192 Graphics 194C u s 194C Interest Interest Interest TDS 201 201 201 TDS TDS deductible

M/S. LIFE INSURANCE CORPORATION OF INDIA,THIRTHAHALLI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

section 201(1A) of the Act, by Ld.AO, branch wise, qua assessment year, in paper book at page 3-6 as under: Page 5 of 74 ITA No.507 to 566 /Bang/2020 Theerthahalli Branch Payment to Cash Medical Payment to Chinnu Kulkarni Services Benefit u/s 192 Graphics 194C u s 194C Interest Interest Interest TDS 201 201 201 TDS TDS deductible

M/S. LIFE INSURANCE CORPORATION OF INDIA,SHIVAMOGGA vs. THE INCOME TAX OFFICER, (TDS) WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

section 201(1A) of the Act, by Ld.AO, branch wise, qua assessment year, in paper book at page 3-6 as under: Page 5 of 74 ITA No.507 to 566 /Bang/2020 Theerthahalli Branch Payment to Cash Medical Payment to Chinnu Kulkarni Services Benefit u/s 192 Graphics 194C u s 194C Interest Interest Interest TDS 201 201 201 TDS TDS deductible

M/S. LIFE INSURANCE CORPORATION OF INDIA,SHIVAMOGGA vs. THE INCOME TAX OFFICER (TDS) -WARD, DAVANGERE

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

Bench: Shri B.R Baskaran & Smt. Beena Pillai

section 201(1A) of the Act, by Ld.AO, branch wise, qua assessment year, in paper book at page 3-6 as under: Page 5 of 74 ITA No.507 to 566 /Bang/2020 Theerthahalli Branch Payment to Cash Medical Payment to Chinnu Kulkarni Services Benefit u/s 192 Graphics 194C u s 194C Interest Interest Interest TDS 201 201 201 TDS TDS deductible