INSTITUTE OF NEPHROUROLOGY,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTIONS CIRCLE - 01, UNITY BUILDING ANNEXE

The appeals of the assessee are allowed and restored to the file of the ld

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

condoning the delay, therefore we are mandated to look into whether there was sufficient cause for delay in filing of appeals by the assessee before the ld. CIT(A). For AY 2014-15 the assessee trust filed its return of income on 5. 30.9.2014 claiming exemption

SHRI. BORAIAH SHIVANANJAIAH,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 3(2)(1), BANGALORE

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

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm Boraiah Shivananjaiah, Asst.Commissioner Of K. Janatha Colony, Income Tax, Bidadi Hobli, Vs. Circle - 3(2)(1) Ramnagara Dist., Bengaluru Bengaluru Pan – Anaps2762E Appellant Respondent

condone the delay and admit the appeal for adjudication. Accordingly, the appeal is admitted for adjudication. 6. Now we will proceed on merits of grounds raised by the assessee. The first ground is with regard to the disallowance of Employees’ Contribution to EPF beyond due date, by invoking Section 36(1)(va) of the Act. In our opinion

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

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

Exemptions) on 30.1.2023 for condonation of delay in filing Form 10, it is yet to receive any communication condoning the delay

M/S. BANGALORE METRO RAIL CORPORATION LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1)(2), BANGALORE

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

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiassessment Year : 2010-11 M/S. Bangalore Metro Rail Corporation Ltd., The Deputy 3Rd Floor, Bmtc Commissioner Of Complex, Income Tax, K H Road, Circle – 1 [1][2], Shanti Nagar, Vs. Bangalore. Bangalore – 560 027. Pan: Aaacb4881D Appellant Respondent Assessee By : Shri Sreehari Kutsa, Advocate : Shri Sumer Singh Meena, Cit Revenue By Dr Date Of Hearing : 25-04-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeal Has Been Filed By Assessee Against Order Dated 26/02/2019 Passed By The Ld. Cit(A)-1, Bangalore For Assessment Year 2010-11 On Following Grounds Of Appeal: “1. The Order Of The Learned Commissioner Of Income-Tax (Appeals), Passed Under Section 250 Of The Act In So Far As It Is Against The Appellant Is Opposed To Law, Equity, Weight Of Evidence, Probabilities & The Facts & Circumstances In The Appellant'S Case. 2. The Learned Cit(A) Is Not Justified In Refusing To Admit The Appeal Of The Appellant On The Grounds That Delay In Filing Of The Appeal Cannot Be Condoned On The Facts & Circumstances Of The Case.

delay in filing of the appeal cannot be condoned on the facts and circumstances of the case. Page 2 of 11 3. The learned CIT(A) is not justified in dismissing the appeal despite the fact that the merits of the matter were covered by the decision of the jurisdictional Tribunal in the Appellant's own case vide Order dated

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

Exemptions) Ward - 1 RESPONDENT APPLICATION FILED UNDER SECTION 5 OF THE LIMITATION ACT, 1963, READ WITH SECTION 253(5) OF THE INCOME-TAX ACT, 1961, FOR CONDONATION OF DELAY

MR. LALASAB IMAMSAB ARAGANJI,GADAG vs. INCOME-TAX OFFICER, WARD-2, GADAG

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

condoned the delay by observing as under:- “4. We have heard the rival contentions and perused the facts of the case. The undisputed fact is that the appeal has been filed late by 1964 days before the Tribunal. In the affidavit filed by the assessee- Trust, it was stated that the appeal has been filed late because of the professional

MR. LALASAB IMAMSAB ARAGANJI,GADAG vs. INCOME-TAX OFFICER, WARD-2, GADAG

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

condoned the delay by observing as under:- “4. We have heard the rival contentions and perused the facts of the case. The undisputed fact is that the appeal has been filed late by 1964 days before the Tribunal. In the affidavit filed by the assessee- Trust, it was stated that the appeal has been filed late because of the professional

INDIRA VELURI,BANGALORE vs. INCOME TAX OFFICER, WARD-4(2)(3), BANGALORE

In the result, the appeal is allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2021-22

condoning such delay. Accordingly, the ld. PCIT Bangalore-3, held that the delay in filing Form 67 for the AY 2021- 22 is rejected. 12.2 We also take a note of the fact that the main reason as cited by the assessee for not filing the Form 67 on or before the due date of filing the return of income

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

condonation of delay in filing the appeal, we shall set out the facts and circumstances. 3. The assessee is a wholly owned company of Government of Karnataka. It was established with the approval of the Government of India, for the implementation of rail based mass rapid transit system which was called as "Bangalore Metro Rail Project" in five years

KARNATAKA BANK LTD,MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 1 (1) & TPS, MANGALURU

In the result, appeal filed by the revenue fails and is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: 2008-09

condone the delay of 4,900 days in filing the appeal. We now proceed to hear the appeal on merit. 6.12 On merit, we note that the issue has already been decided by the Hon’ble jurisdictional High Court in the assessee’s own case for the same assessment year cited above. The order dated 27th July 2021 is placed

ARYA VYSYA SANGHA,CHITRADURGA vs. INCOME TAX OFFICER, WARD-1, HUBLI

In the result, both the appeals are allowed for statistical purposes

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

delay was not condoned and the appeal of the assessee was dismissed. Aggrieved, the assessee is in appeal before the ITAT. 5. The ld. AR submitted that the assessee is a charitable trust registered u/s. 12A of the Act vide certificate dated 14.11.1975. During the impugned year, the assessee filed appeal within the due date and claimed exemption

ARYA VYSYA SANGHA,CHITRADURGA vs. INCOME TAX OFFICER, WARD-1, HUBLI

In the result, both the appeals are allowed for statistical purposes

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

delay was not condoned and the appeal of the assessee was dismissed. Aggrieved, the assessee is in appeal before the ITAT. 5. The ld. AR submitted that the assessee is a charitable trust registered u/s. 12A of the Act vide certificate dated 14.11.1975. During the impugned year, the assessee filed appeal within the due date and claimed exemption

SHRI MUNIYAPPA NARASHIMAIAH,BANGALORE vs. INCOME TAX OFFICER, WARD- 6(2)(3), BANGALORE

In the result, appeal of the assesseeis treated as allowed for statistical purposes

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathyassessment Year :2013-14 Shri. Muniyappa Narashimaiah, Vs. Ito, No.120/1, Hessarghatta Main Road, Ward – 6(2)(3), Bhuvaneshwari Nagar, T Dasarahalli, Bengaluru. Bengaluru – 560 057. Pan : Abmpn 5245 R Appellant Respondent Assessee By : Shri. Mahesh Kumar, Advocate Revenue By : Shri. Priyadarshini Mishra, Addl. Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 25.04.2022 Date Of Pronouncement : 27.04.2022 O R D E R Per N. V. Vasudevan: . V. Vasudevan

condone the delay in filing the appeal. 11. As far as the merits of the appeal of the assessee is concerned, the assessee claimed deduction under section 10(37) of the Act. Section 10(37) of the Act provides for exemption

M/S. MULKI SUNDAR RAM SHETTY NAGAR AYYAPPA SWAMY TEMPLE TRUST,BANGALORE vs. INCOME TAX OFFICER, EXEMPTIONS, WARD-2, BANGALORE

In the result, the appeal is allowed in favour of the assessee

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S.Assessment Year: 2017-18

condonation of delay before the Commissioner (Exemptions) requesting to condone the delay of 6 days in filing of Form No.10B

M/S. ARHAM MITRA MANDAL,BANGALORE vs. INCOME-TAX OFFICER(EXEMPTIONS)-WARD-1, BANGALORE

Bench: Shri George George K & Shri Waseem Ahmed

condonation Petition on 13.03.2023 before the Commissioner of Income Tax (Exemptions) Bangalore, requesting to forward the application to Principal Chief Commissioner of Income Tax (Exemptions) New Delhi as the delay

MICROLAND FOUNDATION,BANGALORE vs. THE INCOME TAX OFFICER (EXEMPTIONS), WARD-2, BANGALORE

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

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

condoning the delay in filing Form No.10 before the CIT(Exemption). If the CIT(Exemption) condones the delay in filing

MICROLAND FOUNDATION,BANGALORE vs. THE INCOME TAX OFFICER (EXEMPTIONS), WARD-2, BANGALORE

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

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

condoning the delay in filing Form No.10 before the CIT(Exemption). If the CIT(Exemption) condones the delay in filing

M/S. THE BHAVASARA KSHATRIYA CO-OPERATIVE SOCIETY LIMITED,MYSURU vs. INCOME TAX OFFICER, WARD-2(1), MYSURU

Bench: Shri Chandra Poojari & Ms. Madhumita Roym/S Bhavasara Kshatriya Co- Operative Society Ltd., 279, Benkinawab Street, Mandi Mohalla, Mysureu-570 001. Pan – Aadat 2458 F Appelant Assessee By : Shri V Srinivasan, Advocate Revenue By : Shri Ganesh R Gale, Standing Counsel For Dept. Date Of Hearing : 03.01.2024 Date Of Pronouncement: 03.01.2024

condone the delay and admit the appeal for adjudication. 8. On merit, the ld.AR submitted that the assessee has claimed deduction, which is as follows:- 1) Under Section 80P(2)(a) Rs.14,76,803 2) Under Section 80P(2)(a)(i) - Rs.13,98,572/- Total Rs.28,75,375/- 9. The ld.AO denied the above exemption