M/S. SPR SPIRITS PRIVATE LIMITED (FORMERLY KNOWN AS SPR GROUP HOLDINGS PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

120 TOTAL 4.2 Since IMFL is packed in bottles and sold, Appellant purchased bottles from various vendors. The year-wise break-up of purchase of bottles is tabulated below: ITA Nos.131 to 134/Bang/2023, M/s. SPR Spirits Pvt. Ltd., Bangalore Page 16 of 51 AY Bottle purchases

M/S. SPR SPIRITS PRIVATE LIMITED (FORMERLY KNOWN AS SPR GROUP HOLDINGS PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

120 TOTAL 4.2 Since IMFL is packed in bottles and sold, Appellant purchased bottles from various vendors. The year-wise break-up of purchase of bottles is tabulated below: ITA Nos.131 to 134/Bang/2023, M/s. SPR Spirits Pvt. Ltd., Bangalore Page 16 of 51 AY Bottle purchases

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3) , BENGALURU

In the result, the appeal filed by the assessee is allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

120,060 on the facts and circumstances of the case. iv. The learned Commissioner of income tax (appeals) was not justified in confirming the addition made by the learned assessing officer amounting to ₹ 43,815,000/– as ITA Nos.410-412-169-170- CO 6/Bang/2024 Page 25 of 40 unexplained expenditure invoking the provisions of section 69C of the act by erroneously treating

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BENGALURU

In the result, the appeal filed by the assessee is allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

120,060 on the facts and circumstances of the case. iv. The learned Commissioner of income tax (appeals) was not justified in confirming the addition made by the learned assessing officer amounting to ₹ 43,815,000/– as ITA Nos.410-412-169-170- CO 6/Bang/2024 Page 25 of 40 unexplained expenditure invoking the provisions of section 69C of the act by erroneously treating

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3) , BENGALURU

In the result, the appeal filed by the assessee is allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

120,060 on the facts and circumstances of the case. iv. The learned Commissioner of income tax (appeals) was not justified in confirming the addition made by the learned assessing officer amounting to ₹ 43,815,000/– as ITA Nos.410-412-169-170- CO 6/Bang/2024 Page 25 of 40 unexplained expenditure invoking the provisions of section 69C of the act by erroneously treating

DCIT, CENTRAL CIRCLE-1(3), BAENGALURU vs. LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA), BENGALURU

In the result, the appeal filed by the assessee is allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

120,060 on the facts and circumstances of the case. iv. The learned Commissioner of income tax (appeals) was not justified in confirming the addition made by the learned assessing officer amounting to ₹ 43,815,000/– as ITA Nos.410-412-169-170- CO 6/Bang/2024 Page 25 of 40 unexplained expenditure invoking the provisions of section 69C of the act by erroneously treating

DCIT, CENTRAL CIRCLE-1(3), BENGALURU vs. LATE SHRI MAHABIR PRASAD (LEGAL HEIR MS. PARUL KANSARIA), BENGALURU

In the result, the appeal filed by the assessee is allowed

120,060 on the facts and circumstances of\nthe case.\niv.\nThe learned Commissioner of income tax (appeals) was not\njustified in confirming the addition made by the learned\nassessing officer amounting to ₹ 43,815,000/- as\nPage 25 of 40\nITA Nos.410-412-169-170-\nCO 6/Bang/2024\nunexplained expenditure invoking the provisions of section\n69C of the act by erroneously treating

M/S. RUKMINI EDUCATIONAL CHARITABLE TRUST ,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL , BENGALURU

Bogus\n2019-20\n11,51,54,100\nExpenditure\n6. Relevant Provisions of the Act\n6.1 Sub-sections 4 and 5 of section 12AB of the Act is reproduced below\n[(4) Where registration or provisional registration of a trust or an institution has been q\nunder clause (a) or clause (b) or clause (c) of sub-section (1) or clause

INDEPENDENT AND PUBLIC SPIRITED MEDIA FOUNDATION ,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, (CENTRAL), BENGALURU

In the result appeal of the assessee is dismissed

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : Na

purchaser of its flats) are being assessed, then, the petitioner's cases would have to be transferred to at various places where its customers reside. This is impossibility. Further, where transaction take place in the course of its business and a search takes place on such other persons at the place where such person is assessed, it would not necessarily

M/S. RUKMINI EDUCATIONAL CHARITABLE TRUST ,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL , BANGALORE

section\n12 AA (3) nor in section 12 AA (4) it has been provided or is\nseen to have explicitly provided to have retrospective\ncharacter or intent.\nITA Nos.2106 to 2109/Bang/2024\nPage 54 of 81\n(ii) In Global Health Research and Management Institute versus\nthe PCIT Jaipur in ITA No. 397/Jodh/2019 dated 25 January\n2023 wherein in paragraph

M/S. RUKMINI EDUCATIONAL CHARITABLE TRUST,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL , BENGALURU

section 12AB\nof the Act. He submits that though this proposition is applicable for\nthe first 3 years of the appeal and not for AY 2022-23 .\n27. For this proposition he referred to the provisions of section 12AB(4)\nwhich is enacted w.e.f. 1.4.2022. He therefore submitted that this\nsection cannot be invoked for cancelling the registration prior

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BANGALORE

120 held\nas under:\n“approval' means to agree with full knowledge of\nthe contents of what is approved and pronounce it as good. In other\nwords confirmsauthoritatively. When the power of such approval is vested in\nhigher authority, when such higher authority approves an order of the\nlower authority, which means he has gone through the order

M/S. RUKMINI EDUCATIONAL CHARITABLE TRUST,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL, BENGALURU

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

bogus billing and invoices including unaccounted and unexplained cash transactions across several years. 05. Based on the case of assessee selected for scrutiny and as per second proviso to section 143(3) reference was sent by the AO as per letter dated 5.3.2024 for cancellation of registration as under:- ITA Nos.2106 to 2109/Bang/2024 Page 4 of 81 06. ITA Nos.2106

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BENGALURU

120 held\nas under:\n“approval' means to agree with full knowledge of\nthe contents of what is approved and pronounce it as good. In other\nwords confirmsauthoritatively. When the power of such approval is vested in\nhigher authority, when such higher authority approves an order of the\nlower authority, which means he has gone through the order

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(2), BENGALURU

In the result, appeals filed by the assessee are partly allowed

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

bogus revenue expenditure vide show cause notice letter dated 12.11.2019 and assessee vide its letter submitted on 27.11.2019 has stated that the establishment expenses has been disallowed while considering the return of income filed on 30.03.2019 and offered to tax and has submitted the relevant details as under: Assessment Year Amount

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, appeals filed by the assessee are partly allowed

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

bogus revenue expenditure vide show cause notice letter dated 12.11.2019 and assessee vide its letter submitted on 27.11.2019 has stated that the establishment expenses has been disallowed while considering the return of income filed on 30.03.2019 and offered to tax and has submitted the relevant details as under: Assessment Year Amount

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, appeals filed by the assessee are partly allowed

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

bogus revenue expenditure vide show cause notice letter dated 12.11.2019 and assessee vide its letter submitted on 27.11.2019 has stated that the establishment expenses has been disallowed while considering the return of income filed on 30.03.2019 and offered to tax and has submitted the relevant details as under: Assessment Year Amount

M/S. SRI . ADICHUNCHANAGIRI SHILKSHANA TRUST,MANDYA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), BENGALURU

In the result ITA no.1096/bang/2024 filed by assessee is partly\nallowed and ITA No

purchase\nbooks, cash books and sale bills. In reply to question No. 18,\nhe, on his own, stated that his big customers were the\nReliance Oil Mills and Eastern Commercial Enterprises, the\nassessee, in the present reference. As for his cash\nwithdrawals, he explained that his business required ready\ncash for purchase of raw materials which explained his large\ndrawings