PRATHAP SEETHARAMA REDDY ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6(3)(1), BANGALAORE

In the result, appeal of the assessee is partly allowed for

assessment order. 5. The appellant craves leave to add, alter, amend and delete any of the grounds at the time of hearing." There is a delay of 344 days in filing the appeal before this Tribunal. The assessee has explained the delay before us by filing an application for condonation of delay as follows: BEFORE THE HONOURABLE INCOME TAX APPELLATE

THE KARNATAKA STATE REGN AND STAMPS DEPARTMENT OFFICIALS MULTI-PURPOSE CO-OP SOCIETY LIMITED ,BENGALURU vs. ACIT, CIRCLE-2(1)(1), BENGALURU

Bench: Shri Prashant Maharishi, Vice – & Shri Sandeep Singh Karhail

Block, Rajajinagar, Bengaluru - 560 010 PAN: AAATT1708N APPELLANT Vs. The Assistant Commissioner of Income Tax, Circle-2(2)(1), Bangalore RESPONDENT Assessee by : Shri Pranav Krishna, Advocate Revenue by : Shri Subramanian – JCIT DR Date of Hearing Date of Pronouncement : : 12-11-2025 29-12-2025 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1. ITA No. 1518/Bang/2025 is filed

SHRI. VIRUPAXAPPA SIDDAPPA UDNUR,BENGALURU vs. INCOME TAX OFFICER, WARD-9(2), BENGALURU

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Chandra Poojariassessment Year: 2009-10

Block Gayathri Nagar ITO Ward 9(2) Vs. Bengaluru 560 021 Bangalore PAN NO : AASPU0922F APPELLANT RESPONDENT Appellant by : Shri Pranav Krishna, A.R. Respondent by : Shri Ganesh R. Ghale, Standing Counsel Date of Hearing : 27.10.2022 Date of Pronouncement : 27.10.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by the assessee is directed against order

COREGEO TECH (INDIA) PRIVATE LIMITED,BANGALORE vs. INCOME TAX OFFICER, WARD-2(2)(1), BANGALORE

In the result, the appeal by the assessee is allowed for statistical purposes

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2020-21

Assessment year : 2020-21 Coregeo Tech (India) Pvt. Ltd., Vs. The Income Tax Officer, # 58, Ground Floor, Ward 2(2)(1), G Block, Behind HDFC Bank, Bangalore. Sahakaranagar, Bengaluru – 560 092. PAN : AAHCC 0923E APPELLANT RESPONDENT Appellant by : Shri Ravishankar S.V., Advocate Respondent by : Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 17.10.2024 Date of Pronouncement

M/S. KAYPEE EXPORTERS,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(1), BANGALORE

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 1997-2003

block period 1.4.1997 to 3.4.2003. 2. At the outset, it is noticed that, there was delay of 1081 days in filing of appeal before this Tribunal. It was submitted that the ld. CIT(A) passed the impugned order on 19.2.2020. It is submitted that the assessee got to know regarding passing of the impugned order on receipt of penalty notice

BANGALORE STOCK EXCHANGE CUSTOMER PROTECTION FUND ,CHENNAI vs. INCOME TAX OFFICER, (E), WARD-1, BENGALURU

In the result, both the appeals filed by the assessee are

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

condonation of delay separately filed for the AYs 2016-17 & 2017-18 along with the affidavits in original dated 20/11/2024 sworn before the notary public which are reproduced below for ease of reference and record: KING & PARTRIDGE Since 1904 20/12/24 The Assistant Registrar Income-tax Appellate Tribunal No. 51, 1st Cross, 4th 'T' Block East, Tilak Nagar, Jayanagar, Bangalore

APOLLO EDUCATION TRUST,BANGALORE vs. ACIT CENTRAL CIRCLE 1(4), BANGALORE

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

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

Assessment Years: 2014-15 to 2017-18 Apollo Education Trust 320, 5th Block, 5th Cross BSK 3rd Stage ACIT Bangalore Vs. Central Circle-1(4) Karnataka 560 085 Bangalore PAN NO : AAATA8436A APPELLANT RESPONDENT Appellant by : Shri V. Narendra Sharma, A.R. Respondent by : Sri V. Parithivel, D.R. Date of Hearing : 01.08.2024 Date of Pronouncement

APOLLO EDUCATION TRUST,BANGALORE vs. ACIT CENTRAL CIRCLE 1(4), BANGALORE

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

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

Assessment Years: 2014-15 to 2017-18 Apollo Education Trust 320, 5th Block, 5th Cross BSK 3rd Stage ACIT Bangalore Vs. Central Circle-1(4) Karnataka 560 085 Bangalore PAN NO : AAATA8436A APPELLANT RESPONDENT Appellant by : Shri V. Narendra Sharma, A.R. Respondent by : Sri V. Parithivel, D.R. Date of Hearing : 01.08.2024 Date of Pronouncement

APOLLO EDUCATION TRUST,BANGALORE vs. ACIT CENTRAL CIRCLE 1(4), BANGALORE

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

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

Assessment Years: 2014-15 to 2017-18 Apollo Education Trust 320, 5th Block, 5th Cross BSK 3rd Stage ACIT Bangalore Vs. Central Circle-1(4) Karnataka 560 085 Bangalore PAN NO : AAATA8436A APPELLANT RESPONDENT Appellant by : Shri V. Narendra Sharma, A.R. Respondent by : Sri V. Parithivel, D.R. Date of Hearing : 01.08.2024 Date of Pronouncement

APOLLO EDUCATION TRUST,BANGALORE vs. ACIT CENTRAL CIRCLE 1(4), BANGALORE

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

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

Assessment Years: 2014-15 to 2017-18 Apollo Education Trust 320, 5th Block, 5th Cross BSK 3rd Stage ACIT Bangalore Vs. Central Circle-1(4) Karnataka 560 085 Bangalore PAN NO : AAATA8436A APPELLANT RESPONDENT Appellant by : Shri V. Narendra Sharma, A.R. Respondent by : Sri V. Parithivel, D.R. Date of Hearing : 01.08.2024 Date of Pronouncement

M/S KARNATAKA STATE BEVERAGES CORPORATION LTD,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, BANGALORE

In the result, the assessee’s appeal is treated as allowed for statistical purposes

Bench: Smt. P. Madhavi Devi & Shri Jason P Boazkarnataka State Beverages Corporation Ltd., 4Th Floor, Ttmc Building, ‘A’ Block, Bmtc, Shantinagar, Bangalore-560027. … Appellant Pan: Aacck1421A Vs. Asst. Commissioner Of Income-Tax, Circle 11(5), Bangalore. … Respondent

Block, BMTC, Shantinagar, Bangalore-560027. … Appellant PAN: AACCK1421A Vs. Asst. Commissioner of Income-tax, Circle 11(5), Bangalore. … Respondent Appellant by: Shri S.Annamalai, Advocate. Respondent by: Dr. P.K.Srihari, Addl.CIT(DR). Date of hearing : 20/07/2015. Date of pronouncement: 30/07/2015. O R D E R Per Smt. P. MADHAVI DEVI, JM: This appeal by the assessee is against the order

SUVARNA AROGYA SURAKSHA TRUST,BENGALURU vs. ACIT, EXEMPTIONS CIRCLE - 1, BANGALORE, BANGALORE

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2016-17

Block, 4th Floor, of Income Tax, Shantinagar, K H Road, Exemptions Circle, Bengaluru – 560 027. Bangalore. PAN: AAJTS 2992N APPELLANT RESPONDENT Appellant by : Shri Deepak, CA Respondent by : Shri Subramanian, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.07.2025 Date of Pronouncement : 09.07.2025 O R D E R Per Prashant Maharishi, Vice President 1. This appeal is filed by Suvarna Arogya

INCOME-TAX OFFICER, WARD-7(2)(1), BENGALURU, BENGALURU vs. M/S. BANGALORE CREDIT CO-OPERATIVE SOCIETY LIMITED, BENGALURU

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

Block, Bangalore-560011. PAN: AAAAB1598B [Appellant] V. Income Tax Officer Ward-7(2)(1) Bangalore [Respondent] APPLICATION SEEKING CONDONATION OF DELAY (Assessment

BHAGWAN MAHAVEER JAIN CHARITABLE TRUST,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, (CPC), BANGALORE

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

Bench: Shri B.R. Baskaran

Block Bangalore Bangalore 560050 PAN – AABTB8518K Appellant Respondent Appellant by: Smt. Suman Lunkar, CA Respondent by: Shri Ganesh R. Ghale Standing Counsel for Revenue Date of Hearing: 02.06.2022 Date of Pronouncement: 02.06.2022 O R D E R Per: B.R. Baskaran, A.M. Both the appeals filed by the assessee are directed against the orders passed by Ld CIT(A), National Faceless

BHAGWAN MAHAVEER JAIN CHARITABLE TRUST,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, (CPC), BANGALORE

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

Bench: Shri B.R. Baskaran

Block Bangalore Bangalore 560050 PAN – AABTB8518K Appellant Respondent Appellant by: Smt. Suman Lunkar, CA Respondent by: Shri Ganesh R. Ghale Standing Counsel for Revenue Date of Hearing: 02.06.2022 Date of Pronouncement: 02.06.2022 O R D E R Per: B.R. Baskaran, A.M. Both the appeals filed by the assessee are directed against the orders passed by Ld CIT(A), National Faceless

M/S BRIGADE MILLENNIUM LABURNUM BLOCK APARTMENT OWNERS ASSOSCIATION ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CPC , BANGALORE

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

Block Apartments, vs. Income Tax, J P Nagar, 7th Phase, CPC, Bangalore – 560 078. Bangalore. PAN: AAAAB6397C APPELLANT RESPONDENT Assessee by : Shri N. Venkatraman Revenue by : Shri R.N. Siddappaji, Addl. CIT (DR) Date of hearing : 12.03.2019 Date of Pronouncement : 22.03.2019 O R D E R Per Shri A.K. Garodia, Accountant Member This appeal is filed by the assessee

M/S SAISRI POWER PROJECTS AND SYSTEMS PVT LTD ,BANGALORE vs. INCOME TAX OFFICER WARD-6(1)(1), BANGALORE

In the result, the assessee’s appeal for Assessment Year 2014-15 is partly allowed for statistical purposes

Bench: Shri Jason P Boazi.T. A. No.2650/Bang/2018 (Assessment Year : 2014-15) M/S. Saisri Power Projects & Vs. The Income-Tax Officer, Systems Pvt. Ltd., Ward – 6[1][1], No.81, Plot No.5D, Bangalore. Sushobit Residency, 2Nd Block 3Rd Stage, Basaveshwarnagar, Bangalore – 560 079. Pan : Aancs 3278 A Appellant Respondent : Assessee By Shri. Prashanth G. S, Ca Revenue By : Shri. Inder Solanki, Jcit Date Of Hearing : 05.12.2018 Date Of Pronouncement : 02.01.2019 O R D E R

Block 3rd Stage, Basaveshwarnagar, Bangalore – 560 079. PAN : AANCS 3278 A APPELLANT RESPONDENT : Assessee by Shri. Prashanth G. S, CA Revenue by : Shri. Inder Solanki, JCIT Date of hearing : 05.12.2018 Date of Pronouncement : 02.01.2019 O R D E R Per Shri Jason P Boaz, A.M. : This appeal by the assessee is directed against the order of CIT (A)-6, Bangalore

M/S. YASHA PATTINA SOUHARDA SAHAKARI NI,RAICHUR vs. ITO, WARD-1, , RAICHUR

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Chandra Poojariassessment Year: 2019-20

delay of 150 days is condoned and the appeal is admitted for adjudication. 5. After hearing both the parties, I am of the opinion that similar issue came for consideration before this Tribunal in the case of M/s. CSI Credit Co-operative Society Vs. ITO cited (supra) wherein the Tribunal has held as under:- M/s. Yaksh Pattina Souharda Sahakari