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

INSTITUTE OF NEPHROUROLOGY,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE 1, UNITY BUILDING

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

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

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

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

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

condonation Petition on 13.03.2023\nbefore the Commissioner of Income Tax (Exemptions) Bangalore,\nrequesting to forward the application to Principal Chief\nCommissioner of Income Tax (Exemptions) New Delhi as the delay

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

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\npartly allowed for statistical purposes

Exemptions) Ward - 1\n\nRESPONDENT\n\nAPPLICATION FILED UNDER SECTION 5 OF THE LIMITATION ACT,\n1963, READ WITH SECTION 253(5) OF THE INCOME-TAX ACT, 1961,\nFOR CONDONATION OF DELAY

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

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

condone the delay and admit the\nappeal for adjudication.\n8.\nOn merit, the ld.AR submitted that the assessee has\nclaimed deduction, which is as follows:-\n1) Under Section 80P(2)(a)\nRs.14,76,803\n2) Under Section 80P(2)(a)(i) - Rs.13,98,572/-\nTotal\nRs.28,75,375/-\n9.\nThe ld.AO denied the above exemption

BIJU PAPPACHAN,KERALA vs. AO, BANGALORE

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2019-20

condone the delay that occurred in filing the appeal before the ld. CIT(A)/NFAC. 7. The assessee in the present case had served as a Defence personnel(Indian Air Force), drawing pension and retirement benefits which are either subjected to TDS or exempted

SRI CHANNABASAVESHWARA SWAMY RURAL EDUCATION SOCIETY,TUMKUR vs. INCOME-TAX OFFICER,(EXEMPTIONS) WARD-3, BANGALORE

In the result, all the appeals filed by the assessee stands allowed

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

Exemptions), NH 206 (BH Road), Ward – 3, Gubbi, Vs. Bangalore. Tumkur – 572 216. PAN: AACTS4725J APPELLANT RESPONDENT : Shri Narendra Sharma, Assessee by Advocate Revenue by : Shri Parithivel, JCIT DR Date of Hearing : 12-10-2023 Date of Pronouncement : 26-10-2023 ORDER PER BENCH Present appeals arises out of the following impugned orders passed by the NFAC, Delhi. Assessment Date

S B MANGHANANI CHARTIABLE,BANGALORE vs. INCOME TAX OFFICER, EXEMPTIONS,WARD-3, BANGALORE

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

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2016-17

exemption for which the assessee filed their reply and sought for the condonation in filing the form 10B which was also granted by the AO. Thereafter the assessee filed her application before the Ld.CIT(E) for condoning the delay

MARINE DRISHTI AND COSTAL FOUNDATION ,GOA vs. CIT (EXEMPTION), BANGALORE, BENGALURU

In the result, appeal filed by the assessee in ITA

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

Exemptions) Bangalore dated 29.04.2024 vide DIN & Notice No. ITBA/EXM/F/EXM45/2024-25/1064443144(1) & dated 06.01.2025 vide DIN & Notice No.ITBA/EXM/F/EXM43/2024- 25/1071886304(1) cancelling the registration u/s 12AB of the Income Tax Act, 1961 (in short “The Act”) as well as order dated 17/02/2025 vide DIN & Notice No. ITBA/EXM/F/EXM45/2024- 25/1073364434(1) cancelling the approval u/s 80G of the Act. Since the issue

MARINE DRISHTI AND COSTAL FOUNDATION ,GOA vs. CIT (EXEMPTION), BANGALORE, BENGALURU

In the result, appeal filed by the assessee in ITA

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

Exemptions) Bangalore dated 29.04.2024 vide DIN & Notice No. ITBA/EXM/F/EXM45/2024-25/1064443144(1) & dated 06.01.2025 vide DIN & Notice No.ITBA/EXM/F/EXM43/2024- 25/1071886304(1) cancelling the registration u/s 12AB of the Income Tax Act, 1961 (in short “The Act”) as well as order dated 17/02/2025 vide DIN & Notice No. ITBA/EXM/F/EXM45/2024- 25/1073364434(1) cancelling the approval u/s 80G of the Act. Since the issue