M/S. UDUPI NIRMITHI KENDRA,UDUPI vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS) CIRCLE-1, MANGALORE

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply

M/S. UDUPI NIRMITHI KEDRA,UDUPI vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE - 1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply

M/S. DAKSHINA KANNADA NIRMITHI KENDRA,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE -1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1,, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

charitable purpose. 16. What survives to be determined is whether any of BIS's activities fall within the latter and larger category of "involved in the carrying on of any activity of rendering any service in relation to any trade, commerce or business". The expressions "any activity," "rendering any service" and "in relation to any trade, commerce or business" imply

M MADHUSUDAN, L/R OF LATE MANOHAR N S,BANGALORE vs. COMMISSIONER OF INCOME TAX, BANGALORE V, BANGALORE

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

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

Section 11(5) permits the deposit in any account with a schedule bank or co-operative society engaged in carrying on the business of banking as well as deposit in any account with the post office savings bank. Apart from the other investments as prescribed there under. Thus, we find that the objects under sub-clause

M/S ASSISI EDUCATION TRUST,MANGALORE vs. CIT, MANGALORE

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

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

Section 11(5) permits the deposit in any account with a schedule bank or co-operative society engaged in carrying on the business of banking as well as deposit in any account with the post office savings bank. Apart from the other investments as prescribed there under. Thus, we find that the objects under sub-clause

M/S. GMS HYDERABAD INTERNATIONAL AIRPORT LIMITED,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

194-H would not be applicable to collection charges retained by the airlines on PSF and UDF amount as per the directive of MoCA/ AERA and company policy in as much as they are in the nature of cash discount/incentives and not for rendering any services. WITHOUT PREJUDICE TO THE ABOVE  No disallowance with respect to collection charges pertaining

ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S.GMR HYDERABAD INTERNATIONAL AIRPORT LTD.,, BANGALORE

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

194-H would not be applicable to collection charges retained by the airlines on PSF and UDF amount as per the directive of MoCA/ AERA and company policy in as much as they are in the nature of cash discount/incentives and not for rendering any services. WITHOUT PREJUDICE TO THE ABOVE  No disallowance with respect to collection charges pertaining

M/S. GMR HYDERABAD INTERNATIONAL AIRPORT LIMITED,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

194-H would not be applicable to collection charges retained by the airlines on PSF and UDF amount as per the directive of MoCA/ AERA and company policy in as much as they are in the nature of cash discount/incentives and not for rendering any services. WITHOUT PREJUDICE TO THE ABOVE  No disallowance with respect to collection charges pertaining

M/S.GMR HYDERABAD INTERNATIONAL AIRPORT LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

194-H would not be applicable to collection charges retained by the airlines on PSF and UDF amount as per the directive of MoCA/ AERA and company policy in as much as they are in the nature of cash discount/incentives and not for rendering any services. WITHOUT PREJUDICE TO THE ABOVE  No disallowance with respect to collection charges pertaining

THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALURU vs. M/S. BLUELINE FOODS (INDIA) PVT. LTD.,, MANGALURU

Charitable Trust, Mansukhbhai\nK. Shah, with the direction to find valuable articles or things in Indian\nOverseas Bank at different branches. In the said warrant of\nauthorization also, the authorized Officer was directed to enter and\nsearch the building, etc. persons and to seize books of accounts,\ndocuments, money, bullion, jewellery, etc. as are provided under\nsection

BANGALORE METRO RAIL CORPORATION LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, appeal of the assessee is allowed

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranassessment Year : 2009-10 Bangalore Metro Rail Corporation Ltd., Dcit, Vs. 3Rd Floor, Bmtc Complex, Circle – 11(2), K H Road, Shanti Nagar, Bengaluru. Bengaluru-560 027. Pan : Aaacb 4881 D Appellant Respondent Assessee By : Shri. A. Shankar, Advocate Revenue By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 01.04.2022 Date Of Pronouncement : 19.04.2022 O R D E R Per N V Vasudevan

section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’), relating to Assessment Year 2009-10. 2. The impugned order of CIT(A) was received on 22/03/2013 and the appeal ought to have been preferred within 60 days of receipt of the order of the CIT(A) i.e., on or before 21.05.2013. The appeal was filed only

CHIEF OFFIER,DAVANGERE vs. INCOME TAX OFFICER, TDS WARD, DAVANGERE

In the result, the appeals by the assessee are allowed for statistical purposes

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

194 on the payments made as set out in the assessment orders and picked out from the Receipt & Payment account of the assessee. The ld. AR submitted that some of these payments are not covered by provisions of section 194C and the amount considered by the AO is the year ending figure. We also note that the assessee has filed

CHIEF OFFIER,DAVANGERE vs. INCOME TAX OFFICER, TDS WARD, DAVANGERE

In the result, the appeals by the assessee are allowed for statistical purposes

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

194 on the payments made as set out in the assessment orders and picked out from the Receipt & Payment account of the assessee. The ld. AR submitted that some of these payments are not covered by provisions of section 194C and the amount considered by the AO is the year ending figure. We also note that the assessee has filed

M/S BHADRA EDUCATION TRUST,DAVANGERE vs. CIT, DAVANGERE

In the result, the assessee’s appeal is dismissed

Bench: Shri. Vijay Pal Rao

charitable activities in the field of education, filed its return for the assessment year 2010-2011 on 06/07/2010 declaring total income as NIL. The assessment was made under section 143(3) on 27/0/2013, by accepting the income as NIL as declared. ITA.607/Bang/2014 Page - 2 03. Subsequently, the Commissioner of Income Tax (CIT), Davangere, issued a notice u/s 263 dated 19/11/2013