CHIKKAMUDNOOR MILK PRODUCERS CO-OPERATIVE SOCIETY LIMITED, ,CHIKKAMUDNOOR vs. INCOME TAX OFFICER, WARD-1 , PUTTUR

In the result appeal of the assessee is dismissed

Bench: Shri Prashant Maharishiassessment Year : 2019-20

delay in furnishing returns of income claiming Section 80P deduction and condonation mechanism applies for Assessment Years 2018-19 to 2023-24 (as extended by Circular No. 14/2024). If such condonation is granted, the Page 12 of 14 belated return is treated as having been furnished within the due date under Section 139(1

ARATHI VINAY PATIL ,BANGALORE vs. INCOME TAX OFFICER, WARD-4(3)(4), BENGALURU

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2019-20

section 139(1) of the Act. The appellant having correctly filed the return of income within the extended due date, is entitled to deduction/s 801A of the Act and same is to be allowed to the appellant. 5. In any case and without prejudice, even assuming and without conceding that even if there is a delay in filing the audit

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

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

139(4) filed on\n31.03.2019. The assessment was thus completed u/s. 143(3)\nr.w.s. 153D of the act.\n3.3 Against the additions made in the above referred assessment\norders, the assessee preferred appeal before the Ld.CIT(A) with\ndelay as under:\nAY\nDate of\norder passed\nby AO\nDate of\nservice as\nper Form 35\nDate of\nfiling\nWhether appeal

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

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

condoned the delay.", "result": "Partly Allowed", "sections": [ "153A", "143(3)", "153D", "274", "271(1)(c)", "271AAB", "154", "132", "246A", "139

SRI. CHANDRAKANT SHAMAPPA KONTHA,HUBLI vs. DCIT, CIRCLE-1 & TPS, HUBLI

In the result both the appeals are allowed for statistical purposes

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

delay of 102 days in both the appeals are condoned and the appeal of the assesses are admitted. 8. The solitary issue in this appeal is that assessee is an individual assessee filed its return of income for assessment year 2019 – 20 on 6 February 2020 at a total income of ₹ 24,483,310/– showing income from house property, income

SRI. CHANDRAKANT SHAMAPPA KONTHA,HUBLI vs. DCIT, CIRCLE-1(1) & TPS, HUBLI

In the result both the appeals are allowed for statistical purposes

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

delay of 102 days in both the appeals are condoned and the appeal of the assesses are admitted. 8. The solitary issue in this appeal is that assessee is an individual assessee filed its return of income for assessment year 2019 – 20 on 6 February 2020 at a total income of ₹ 24,483,310/– showing income from house property, 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

1)", "Section 139(5)", "Section 234A", "Section 234B" ], "issues": "Whether the delay in filing the audit report is fatal to the claim for exemption under Section 11 of the Income Tax Act, and whether the condonation

KARNATAKA CHINMAYA SEVA TRUST,BENGALURU vs. DCIT-(EXEMPTIONS) CIRCLE-1, BANGALORE

In the result, appeal filed by the assessee is allowed

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessmentyear:2016-17

1) or sub-section (4) of section 139 for the purpose of compliance of sub-section (4A) of the said section in respect of furnishing of return of income. The assessee in the present case has filed a belated return u/s 139 (4) of the Act, which the department has also not held it to be a defective return

INCOME TAX OFFICER WARD-6(2)(3), BANGALORE vs. MR.P N KRISHNAMURTHY , BANGALORE

Bench: Shri N.V.Vasudevan, Vice- & Shri Chandra Poojari

condone the delay and proceed to dispose of the C.O. on merits. 6. First of all, we will take up the Cross Objection filed by the assessee, which goes to the root of the matter. C.O. No.4/Bang/2019 – by Assessee 7. The facts of the case are that the assessee has filed the return of income on 29.11.2014 for the assessment

KARLE INFRASTRUCTURE PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

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

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

condoned is 139 days as for the balance 90 days from 20/03/2020 to 17/06/2020 there is no delay considering the provisions of section 3(1

EQUIPMENT FABRICATORS,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

condone the delay of 508 days in filing the appeal and admit the appeal for adjudication. 19. Coming to the merits of the issue, the grievance of the assessee is disallowance of Rs.11,78,481 being PF & ESI contribution of employees paid beyond the due date u/s. 36(1)(va) r.w.s. 43B of the Act. It was Page

SRI. ANNESH,UDUPI vs. INCOME-TAX OFFICER, WARD-1, CHIKMANGALUR

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Poojari

condonation of delay 4. Notice dated 01.12.2022 07.12.2022 No compliance 2.2 Finally, the ld. CIT(A) disposed of the appeal ex-parte by observing as under: “7. During the appellate proceedings, the appellant has only submitted submission in the form of 'Statement of Facts'. After that neither he has replied to hearing notices nor submitted any documentary evidence/information to prove

MR. JITENDRA KUMAR NAHATA,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CIRCLE-6(1)(1) REPRESENTED BY ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

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

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2017-18

delay is condoned and the appeal is decided on the merits as follows. The appellant has filed an appeal on account of disallowance u/s 80 IA while processing u/s. 143(1) of the Income Tax Act, 1961 by the AO. The appellant has filed a return for A. Y. 2016-17 on 14.10.2016 which was within the due date

M/S. CONCORDE HOUSING CORPORATION PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGALURU

In the result, appeal of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

condone the delay for 4 days in both the appeals and admit the appeals for adjudication. ITA No.532/Bang/2024 (AY 2015-16): 2. Facts of the issue in this appeal are that the appellant, engaged in real estate project development in Bangalore and affiliated with various grot+ companies and firms, was subject to a search and seizure operation under Section

SRI. CHINNAYELLAPPA CHANDRASHEKAR, ,BANGALORE vs. INCOME TAX OFFICER, WARD-4(2)(4), BANGALORE

In the result, appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2017-18

condoned and the appeal is admitted for adjudication. 5. Now coming to the brief facts of the case are that the assessee is an individual who derives Income from Business and other Sources. For the year under appeal, the assessee had filed his return of income on 30/03/2019 reporting a taxable income of Rs.13,56,930/-. Thereafter, the assessee

GOPAL KRISHNA KARODI SABBANA,DAKSHINA KANNADA vs. DY./ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, MANGALORE

In the result, appeals filed by the assessee for all these AY are allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

condone the delay and admit all these appeals for adjudication. 7. Now the brief facts of the case are that the assessee is an individual deriving income mainly from PWD contract works. The AO observed that the assessee had neither filed his return of income nor furnished the audit report as required under the provisions of the Act within

GOPAL KRISHNA KARODI SABBANA ,DAKSHINA KANNADA vs. DY./ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, MANGALORE

In the result, appeals filed by the assessee for all these AY are allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

condone the delay and admit all these appeals for adjudication. 7. Now the brief facts of the case are that the assessee is an individual deriving income mainly from PWD contract works. The AO observed that the assessee had neither filed his return of income nor furnished the audit report as required under the provisions of the Act within

GOPAL KRISHNA KARODI SABBANA,DAKSHINA KANNADA vs. DY./ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, MANGALORE

In the result, appeals filed by the assessee for all these AY are allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

condone the delay and admit all these appeals for adjudication. 7. Now the brief facts of the case are that the assessee is an individual deriving income mainly from PWD contract works. The AO observed that the assessee had neither filed his return of income nor furnished the audit report as required under the provisions of the Act within