THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(1) , BANGALORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Shri Soundararajan K.

section 253(5) of the Act. 6.4 The guiding principles are: (a) that lack of bonafides imputable to a party seeking condonation of delay is a significant and relevant fact; (b) that concept of liberal approach has to encapsulate the conception of reasonableness and it cannot be allowed a totally unfettered free play; (c) that the conduct, behavior and attitude

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Shri Soundararajan K.

section 253(5) of the Act. 6.4 The guiding principles are: (a) that lack of bonafides imputable to a party seeking condonation of delay is a significant and relevant fact; (b) that concept of liberal approach has to encapsulate the conception of reasonableness and it cannot be allowed a totally unfettered free play; (c) that the conduct, behavior and attitude

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(1), BANGALORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Shri Soundararajan K.

section 253(5) of the Act. 6.4 The guiding principles are: (a) that lack of bonafides imputable to a party seeking condonation of delay is a significant and relevant fact; (b) that concept of liberal approach has to encapsulate the conception of reasonableness and it cannot be allowed a totally unfettered free play; (c) that the conduct, behavior and attitude

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(2) , BANGALORE

In the result, all the appeals of the assessee are dismissed

section 253(5) of the Act.\n6.4 The guiding principles are: (a) that lack of bonafides imputable\nto a party seeking condonation of delay is a significant and relevant\nfact; (b) that concept of liberal approach has to encapsulate the\nconception of reasonableness and it cannot be allowed a totally\nunfettered free play; (c) that the conduct, behavior and attitude

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, all the appeals of the assessee are dismissed

section 253(5) of the Act.\n6.4 The guiding principles are: (a) that lack of bonafides imputable\nto a party seeking condonation of delay is a significant and relevant\nfact; (b) that concept of liberal approach has to encapsulate the\nconception of reasonableness and it cannot be allowed a totally\nunfettered free play; (c) that the conduct, behavior and attitude

AGRICULTURAL PRODUCE MARKETING COMMITTEE,CHAMARAJNAGAR vs. INCOME TAX OFFICER, WARD-1, CHAMARAJNAGAR

In the result Appeals of the Assessee are allowed and stay petitions are dismissed as infructuous

Bench: Shri Prashant Maharishi & Shri Sounadararajan K.

delay be condoned and the Appeal be heard on its merits. 16. For the Assessment Year 2015-16 under review, the Authorised Representative, Shri Ravi Shankar, Advocate, submitted a paper book comprising twenty-three pages. Reference was made to the first page, containing a letter dated 10.12.2025 from the Income Tax Officer, Ward-1, Chamarajanagar, addressed to the Secretary

AGRICULTURAL PRODUCE MARKETING COMMITTEE,CHAMARAJNAGAR vs. INCOME TAX OFFICER, WARD-1, CHAMARAJNAGAR

In the result Appeals of the Assessee are allowed and stay petitions are dismissed as infructuous

Bench: Shri Prashant Maharishi & Shri Sounadararajan K.

delay be condoned and the Appeal be heard on its merits. 16. For the Assessment Year 2015-16 under review, the Authorised Representative, Shri Ravi Shankar, Advocate, submitted a paper book comprising twenty-three pages. Reference was made to the first page, containing a letter dated 10.12.2025 from the Income Tax Officer, Ward-1, Chamarajanagar, addressed to the Secretary

AGRICULTURAL PRODUCE MARKETING COMMITTEE,CHAMARAJANAGAR vs. INCOME TAX OFFICER, WARD-1, CHAMARAJANAGAR

In the result Appeals of the Assessee are allowed and stay petitions are dismissed as infructuous

Bench: Shri Prashant Maharishi & Shri Sounadararajan K.

delay be condoned and the Appeal be heard on its merits. 16. For the Assessment Year 2015-16 under review, the Authorised Representative, Shri Ravi Shankar, Advocate, submitted a paper book comprising twenty-three pages. Reference was made to the first page, containing a letter dated 10.12.2025 from the Income Tax Officer, Ward-1, Chamarajanagar, addressed to the Secretary

AGRICULTURAL PRODUCE MARKETING COMMITEE,CHAMARAJANAGAR vs. INCOME TAX OFFICER, WARD-1, CHAMARAJNAGAR

In the result Appeals of the Assessee are allowed and stay petitions are dismissed as infructuous

Bench: Shri Prashant Maharishi & Shri Sounadararajan K.

delay be condoned and the Appeal be heard on its merits. 16. For the Assessment Year 2015-16 under review, the Authorised Representative, Shri Ravi Shankar, Advocate, submitted a paper book comprising twenty-three pages. Reference was made to the first page, containing a letter dated 10.12.2025 from the Income Tax Officer, Ward-1, Chamarajanagar, addressed to the Secretary

UDUPI SRI ADMAR MUTT EDUCATION COUNCIL,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTIONS, CIRCLE-1, BANGALORE

In the result the appeals filed by assessee stands allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section 11(2) of the Act. It was under this background that the assessee filed appeals against the assessment orders passed for the preceding assessment years belatedly, before the Ld.CIT(A). The Ld.CIT(A) did not condone the delay. 2.4 It is submitted that the assessee was under bona fide belief at the instruction of the authorised representative who handled

SHRI HINGULAMBIKA EDUCATION SOCIETY,GULBARGA vs. ITO (EXEMPTIONS), WARD-1, KALBURGI

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2020-21

condonation petition for delay in filing the application for registration u/s. 12A [for the AYs under dispute] has not yet been decided by the CBDT and, therefore, the total incomes of the assessee were to be assessed as per commercial principles. The CIT(A) was also not justified in taking a similar stand that of the AO, without taking cognizance

INCOME TAX OFFICER WARD-1 EXEMPTIONS , BANGALORE vs. M/S CENTRE FPR CELLULAR AND MOLECULAR PLATFORMS , BANGALORE

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

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year : 2013-14 M/S. Centre For Cellular & Molecular Platforms, The Income Tax Officer (E), Post Bag No. 6505, Ward -1 , Vs. G.K.V.K. P.O. Bangalore. Bellary Road, Bangalore – 560 065. Pan: Aadcc8572D Appellant Respondent Assessee By : Shri V. Srinivasan, Advocate Revenue By : Shri Ujjwal Kumar, Jcit (Dr) Date Of Hearing : 14.08.2019 Date Of Pronouncement : 28.08.2019

condonation petition for delay in filing the application for registration u/s. 12A [for the AYs under dispute] has not yet been decided by the CBDT and, therefore, the total incomes of the assessee were to be assessed as per commercial principles. The CIT(A) was also not justified in taking a similar stand that of the AO, without taking cognizance

DUSTERS TOTAL SOLUTIONS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

173 of\nthe paper book. Once the claim is accepted in the first year, the\ndeduction for the second and third year cannot be denied unless there is\na material change in facts, which is not the case here. The law in this\nregard has been clearly laid down by the Hon'ble Supreme Court in\nRadhasoami Satsang

M/S. CANVERA DIGITAL TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 2(1)(1), BANGALORE

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

Bench: Shri A.K Garodia & Smt. Beena Pillaiassessment Year : 2015-16

173,230 made by the learned AO to the Appellant's returned loss of INR 19,86,50,599, under section 56(2)(viib) of the Act read with rule 11UA(2)(b) of the Income-tax Rules, 1962 ("the Rules"), by disregarding the valuation report prepared under the Discounted Cash Flow ("DCF") method, and adopting the Net Asset Value

MICROCHIP TECHNOLOGY (INDIA) PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(1)(2), BANGALORE

In the result, appeal of the Assessee is partly allowed

Bench: Shri N.V. Vasudevan & Shri B R Baskaranit(Tp)A No.1498/Bang/2017 Assessment Year: 2013-14 M/S. Microchip Technology (India) Pvt. Ltd., Vs. The Deputy Commissioner Of No.149-B, Epip 1St Phase, Income Tax, Industrial Area, Whitefield, Circle – 4(1)(2), Bangalore – 560 066. Bangalore. Pan: Aabcm 9868 J Appellant Respondent Assessee By : Shri. Darpan Kirpalani, Advocate Revenue By : Shri. Pradeep Kumar, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 08.03.2021 Date Of Pronouncement : 09.03.2021

Section 144C(13) of the Income Tax Act, 1961 (Act) in relation to AY 2013-14. 2. There is a delay of 2 days in filing this appeal which has been explained by the assessee as due to the Managing Director of the assessee not being available in Bangalore due to official work. The delay being

DUSTERS TOTAL SOLUTIONS SERVICES PRIVATE LIMITED ,BANGALORE vs. DCIT, CIRCLE-2(1)(2), BANGALORE

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

173 of the paper book. Once the claim is accepted in the first year, the deduction for the second and third year cannot be denied unless there is a material change in facts, which is not the case here. The law in this regard has been clearly laid down by the Hon’ble Supreme Court in Radhasoami Satsang

DUSTERS TOTAL SOLUTIONS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-2(1)(1), BANGALORE

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

173 of the paper book. Once the claim is accepted in the first year, the deduction for the second and third year cannot be denied unless there is a material change in facts, which is not the case here. The law in this regard has been clearly laid down by the Hon’ble Supreme Court in Radhasoami Satsang

INCOME TAX OFFICER, WARD-1, DAVANGERE, DAVANGERE vs. MANAGING DIRECTOR DAVANGERE SMART CITY LIMITED, DAVANGERE

In the result, both the appeals of the revenue are partly allowed for statistical purposes

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

delay in filing both the appeals before the Tribunal is condoned. 3. Since the issues involved in both the appeals are identical, only change in figures, therefore for the sake of convenience and brevity, we are taking first ITA No.857/Bang/2024 and the decision of this appeal shall apply mutatis and mutandis to ITA No.858/Bang/2024. The grounds of appeal

INCOME TAX OFFICER, WARD - 1, DAVANGERE, DAVANGERE vs. MANAGING DIRECTOR DAVANAGERE SMART CITY LIMITED , DAVANGERE

In the result, both the appeals of the revenue are partly allowed for statistical purposes

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

delay in filing both the appeals before the Tribunal is condoned. 3. Since the issues involved in both the appeals are identical, only change in figures, therefore for the sake of convenience and brevity, we are taking first ITA No.857/Bang/2024 and the decision of this appeal shall apply mutatis and mutandis to ITA No.858/Bang/2024. The grounds of appeal