M/S. BHARAT BEEDI WORKS PRIVATE LIMITED,MANGALURU vs. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

In the result, the appeals filed by the assessee for all the four A

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER\nAND\nSHRI SOUNDARARAJAN K. (Judicial Member)

condonation of delay\nin filing a revised return\nof\nincome\nfor\nthe\n Assessment Year 1997-98\nunder Section 119(2)(b

M/S. BHARAT BEEDI WORKS PRIVATE LIMITED,MANGALURU vs. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

condonation of delay\nin filing a revised return\nof\nincome\nfor\nthe\n Assessment Year 1997-98\nunder Section 119(2)(b

M/S. BHARAT BEEDI WORKS PRIVATE LIMITED,MANGALURU vs. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

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

condonation of delay\nin filing a revised return\nincome\nfor\nthe\n Assessment Year 1997-98\nunder Section 119(2)(b

SHRI GANGAPARAMESHWARI URABAN CO OP CREDIT SOCIETY LTD MUDALGI,MUDALGI vs. INCOME-TAX OFFICER, WARD-1, GOKAK

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

Bench: Shri George George K, Vice- & Shri Laxmi Prasad Sahu

section 119(2)(b) of the Act for condonation of delay in filing the return of income and the same

INMOBI TECHNOLOGY SERVICES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE3(1)(1), BANGALORE

section 142[1], either the Assessing Officer or the Prescribed Income- tax Authority, as the case may be, if, it is considered necessary or expedient to ensure that an assessee has not understated the income or has not computed excessive loss or has not underpaid tax in any manner, shall serve on the assessee a notice for attendance or production

M/S. MASTERKEY HOLDINGS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BANGALORE

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

Bench: Shri George George K & Shri Laxmi Prasad Sahu

condone the delay in filing Form 10-IC((iii) under section 119(2)(b) of the Act. 5. Aggrieved by the Orders

M/S. MASTERKEY HOLDINGS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BANGALORE

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

Bench: Shri George George K & Shri Laxmi Prasad Sahu

condone the delay in filing Form 10-IC((iii) under section 119(2)(b) of the Act. 5. Aggrieved by the Orders

SRI SOWRABHA MAHILA PATTINA SAHAKARA SANGHA ,TUMKUR vs. INCOME TAX OFFICER, WARD-1, TIPTUR

The appeals are dismissed, however

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2019-20

119(2)(b) to provide a mechanism for condonation of delay. Circular No. 13/2023 and Circular No. 14/2024 where in these circulars authorize Chief Commissioners of Income-tax (CCsIT)/Directors General of Income-tax (DGsIT) to admit and Page 17 of 20 decide applications for condonation of delay in furnishing returns of income claiming Section

SRI PRAJA CO-OPERATIVE CREDIT SOCIETY LIMITED,BANGALORE vs. INCOME-TAX OFFICER, WARD-2(2)(1), BANGALORE

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

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2020-21 M/S. Sri Praja Co-Operative Credit Society Ltd., Vs. Ito, No.1, 3Rd Main Road, Nagappa Block, Ward – 2(2)(1), Sriramapura, Bengaluru. Bengaluru – 560 021. Pan : Aaajs 1557 Q Appellant Respondent Assessee By : Shri. Srinivas Bharath, Ca Revenue By : Shri. Subramanian S, Addl. Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 06.03.2024 Date Of Pronouncement : 06.03.2024

section 119(2)(b) of the Act for condonation of delay in filing the return of income and the same

SHREE CHANNAMALESHWARA CREDIT C-OPERATIVE SOCIETY LTD.,,KALABURAGI vs. INCOME-TAX OFFICER, WARD-1 & TPS, GULBARGA

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

Bench: Shri George George K, Vice- & Shri Laxmi Prasad Sahu

section 119(2)(b) of the Act for condonation of delay in filing the return of income and the same

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

119(2)(b) of the Act by observing that there is no mention of condonation of delay in filing Form 67 in CBDT circular no.9/2015 and no other similar circular has been issued by the Board for condoning such delay. Accordingly, the ld. PCIT Bangalore-3, held that the delay in filing Form

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

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

B was the signatory to Form 35. Now it is Dr. Jayalakshmi H V, who is the signatory in Form 36. It is not disputed that due to appointment of Executive Director as well as Finance Director, who was transferred and new Officers could be appointed only in February, 2025, who on due diligence of pending legal matters, found

SREE JESHTA LAXMI WELFARE AND CHARITABLE TRUST ,BANGALORE vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BANGALORE

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

Bench: Shri Prashant Maharishi & Shri Soundararajan Kassessment Year : 2026-27 M/S. Sree Jeshta Laxmi Welfare & Vs. Cit (Exemptions), Charitable Trust, Unity Building Annexe, No.50, Karnataka Layout, Mission Road, 2Nd Cross, Basaveshwara Nagar, Bengaluru. Bengaluru – 560 079. Pan : Aakts 9479 B Appellant Respondent

condonation of delay before the Principal CIT under section 119(2)(b) of the Act. Even otherwise, he submitted that

M/S. H M V EDUCATIONAL CULTURAL & SOCIAL TRUST, ,BANGALORE vs. THE INCOME TAX OFFICER[EXEMPTIONS], WARD-1, BANGALORE

In the result, appeal of the assessee is partly allowed

Bench: Shri George George K., Jm & Shri Laxmi Prasad Sahu, Am

section 139(4A) of the I.T. Act. During the year, there was a loss for the impugned assessment year and she also submitted that the CPC is not justified for making disallowance by observing that Form No.10B was not filed within the due date. The assessee has filed condonation of delay u/s. 119(2)(b

M/S. MFAR HOLDINGS PVT LTD,BENGALURU vs. DCIT, CIRCLE-4(1)(1), BENGALURU

Bench: Shri Prashant Maharishi & Shri Prakash Chand Yadav

119 Taxman. Com ITA Nos.1670&2089/Bang/2024 M/s. MFAR Holdings Pvt. Ltd., Bangalore Page 12 of 18 383(SC) has affirmed the view of the Hon’ble Allahabad High Court, wherein the Hon’ble Allahabad High Court could not condone the delay, for the want of medical records and has observed as under: - “The main excuse of delay in filing

M/S. MFAR HOLDINGS PRIVATE LIMITED ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TA, CIRCLE-4(1)(1), BENGALURU

Bench: Shri Prashant Maharishi & Shri Prakash Chand Yadav

119 Taxman. Com ITA Nos.1670&2089/Bang/2024 M/s. MFAR Holdings Pvt. Ltd., Bangalore Page 12 of 18 383(SC) has affirmed the view of the Hon’ble Allahabad High Court, wherein the Hon’ble Allahabad High Court could not condone the delay, for the want of medical records and has observed as under: - “The main excuse of delay in filing

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 under section 119(2)(b) of the Act. The Commissioners will while entertaining such belated applications in filing

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