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14 results for “condonation of delay”+ Section 194A(3)(iii)clear

Sorted by relevance

Chandigarh76Nagpur15Bangalore14Chennai14Hyderabad12Mumbai11Raipur7Kolkata7Delhi6Surat5Pune5Rajkot5Visakhapatnam4Jaipur3SC3Ahmedabad2Indore1Cuttack1

Key Topics

Section 26318Section 10(5)15Section 80P11Section 80P(2)(a)10Deduction8TDS8Addition to Income6Condonation of Delay6Section 143(3)

STATE BANK OF INDIA,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 16(2), BANGALORE

In the result, the appeal is allowed

ITA 1642/BANG/2019[2013-14]Status: DisposedITAT Bangalore30 Dec 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singhassessment Year: 2013-14

For Appellant: Shri H. Muralidhara, AdvocateFor Respondent: Smt. R. Premi, Jt. CIT(DR)(ITAT) Bengaluru
Section 194Section 194ASection 194A(3)(iii)Section 201(1)Section 44A

delay in filing the appeal is condoned. 4. As far as merits of the appeal is concerned, the facts are that the assessee bank paid during the FY 2012-13 a sum of Rs.60,67,388 being interest on deposit to Karnataka Building & Other Construction Workers Welfare Board. The assessee did not deduct tax at source at the time

5
Section 201(1)5
Section 2715
Section 105

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

ITA 981/BANG/2023[2017-18]Status: DisposedITAT Bangalore03 Jan 2024AY 2017-18
Section 143Section 234Section 80P

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 claimed by\nthe assessee

M/S VIJAYA BANK LIMITED ,HAVERI vs. THE INCOME TAX OFFICER TDS WARD , DAVANGERE

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

ITA 1555/BANG/2018[2010-11]Status: DisposedITAT Bangalore10 May 2019AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Omar Abdullah S.M., CAFor Respondent: Shri R.N. Siddappaji, Addl. CIT (DR)
Section 194A(3)(iii)Section 201Section 201(1)

194A(3)(iii)(a). 8. Notwithstanding the above, the Ld. AO erred in ignoring Form 15G and Form 15H submitted by the customers to the Appellant and thereby erred in treating the appellant as an assesse-in-default for non- deduction of tax at source on the interest paid to the customers.” ITA Nos. 1555 & 1556/Bang/2018 Page

VIJAYA BANK LTD.,HAVERI vs. THE INCOME TAX OFFICER (TDS) WARD, DAVANGERE

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

ITA 1556/BANG/2018[2011-12]Status: DisposedITAT Bangalore10 May 2019AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Omar Abdullah S.M., CAFor Respondent: Shri R.N. Siddappaji, Addl. CIT (DR)
Section 194A(3)(iii)Section 201Section 201(1)

194A(3)(iii)(a). 8. Notwithstanding the above, the Ld. AO erred in ignoring Form 15G and Form 15H submitted by the customers to the Appellant and thereby erred in treating the appellant as an assesse-in-default for non- deduction of tax at source on the interest paid to the customers.” ITA Nos. 1555 & 1556/Bang/2018 Page

M/S. PRATHAMIKA KRUSHI PATTINA SAHAKARA NIYAMITA,HOSAPETE vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, KALABURGI

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

ITA 1724/BANG/2019[2014-15]Status: DisposedITAT Bangalore22 Nov 2021AY 2014-15

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

For Appellant: Sri.Siva Prasad Reddy, ITPFor Respondent: Sri.Pradeep Kumar, CIT-DR
Section 143(3)Section 263Section 80PSection 80P(2)Section 80P(2)(a)

condone the delay in filing this appeal and proceed to dispose of this appeal on merits. 2 M/s.Prathamika Krushi Pattina Sahakara Niyamita. 3. The grounds raised read as follows: “1. The impugned order u/s 263, dated 13.03.2019 is opposed to the facts of the case and the law, as it is passed in haste violating the principles of natural justice

M/S. PRATHAMIKA KRUSHI PATTINA SAHAKARA NIYAMITA,HAGARIBOMMANAHALLI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, KALABURGI

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

ITA 1725/BANG/2019[2014-15]Status: DisposedITAT Bangalore22 Nov 2021AY 2014-15

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

For Appellant: Sri.Siva Prasad Reddy, ITPFor Respondent: Sri.Pradeep Kumar, CIT-DR
Section 143(3)Section 263Section 3Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

condone the delay in filing this appeal and proceed to dispose of this appeal on merits. 2 M/s.Prathamika Krushi Pattina Sahakara Niyamita. 3. The grounds raised read as follows: “1. The impugned order u/s 263, dated 13.03.2019 is opposed to the facts of the case and the law, as it is passed in haste violating the principles of natural justice

M/S. MANJUNATHESHWARA CREDIT CO-OPERATIVE SOCIETY LIMITED,BENGALURU vs. INCOME TAX OFFICER, WARD- 6(2)(2), BENGALURU

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

ITA 2238/BANG/2019[2015-16]Status: DisposedITAT Bangalore14 Oct 2021AY 2015-16

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Chaitanya V. Mudrabettu, CAFor Respondent: Sri.K.Sankar Ganesh, JCIT-DR
Section 143(2)Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

condone the delay in filing this appeal and proceed to dispose of this appeal on merits. 3. The grounds raised read as follows:- “1. The appellant denies himself liable to be taxed on disallowance of Rs.6,89,167/- as assessed by the learned CIT(A) as against the return income of Rs. NIL under the facts 2 ITA No.2238/Bang/2019. M/s.Manjunatheshwara

M/S. STATE BANK OF INDIA,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE - 3, BANGALORE

In the result, the appeals are allowed

ITA 2415/BANG/2019[2013-14]Status: DisposedITAT Bangalore12 Feb 2020AY 2013-14

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri H. MuralidharaFor Respondent: Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

iii), in some cases, higher corporate tax has been paid to the extent of Rs. 906.52 lacs (see Civil Appeal No. 1778/06 entitled CIT v. The Bank of Tokyo-Mitsubishi Ltd.). In some of the cases, it is undisputed that each of the expatriate employees have paid directly the taxes due on the foreign salary by way of advance tax/self-assessment

M/S. STATE BANK OF INDIA,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE- 3, BANGALORE

In the result, the appeals are allowed

ITA 2413/BANG/2019[2011-12]Status: DisposedITAT Bangalore12 Feb 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri H. MuralidharaFor Respondent: Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

iii), in some cases, higher corporate tax has been paid to the extent of Rs. 906.52 lacs (see Civil Appeal No. 1778/06 entitled CIT v. The Bank of Tokyo-Mitsubishi Ltd.). In some of the cases, it is undisputed that each of the expatriate employees have paid directly the taxes due on the foreign salary by way of advance tax/self-assessment

M/S. STATE BANK OF INDIA,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE- 3, BANGALORE

In the result, the appeals are allowed

ITA 2416/BANG/2019[2012-13]Status: DisposedITAT Bangalore12 Feb 2020AY 2012-13

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri H. MuralidharaFor Respondent: Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

iii), in some cases, higher corporate tax has been paid to the extent of Rs. 906.52 lacs (see Civil Appeal No. 1778/06 entitled CIT v. The Bank of Tokyo-Mitsubishi Ltd.). In some of the cases, it is undisputed that each of the expatriate employees have paid directly the taxes due on the foreign salary by way of advance tax/self-assessment

M/S. STATE BANK OF INDIA,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE - 3, BANGALORE

In the result, the appeals are allowed

ITA 2414/BANG/2019[2012-13]Status: DisposedITAT Bangalore12 Feb 2020AY 2012-13

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri H. MuralidharaFor Respondent: Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

iii), in some cases, higher corporate tax has been paid to the extent of Rs. 906.52 lacs (see Civil Appeal No. 1778/06 entitled CIT v. The Bank of Tokyo-Mitsubishi Ltd.). In some of the cases, it is undisputed that each of the expatriate employees have paid directly the taxes due on the foreign salary by way of advance tax/self-assessment

M/S. STATE BANK OF INDIA,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE - 3, BANGALORE

In the result, the appeals are allowed

ITA 2417/BANG/2019[2013-14]Status: DisposedITAT Bangalore12 Feb 2020AY 2013-14

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri H. MuralidharaFor Respondent: Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

iii), in some cases, higher corporate tax has been paid to the extent of Rs. 906.52 lacs (see Civil Appeal No. 1778/06 entitled CIT v. The Bank of Tokyo-Mitsubishi Ltd.). In some of the cases, it is undisputed that each of the expatriate employees have paid directly the taxes due on the foreign salary by way of advance tax/self-assessment

S.K.GOLDSMITHS INDUSTRIAL CO-OPERATIVE SOCIETY LTD.,,MANGALORE vs. INCOME TAX OFFICER-WARD-1(2), MANGALURU

In the result, we pass the following:

ITA 771/BANG/2023[2017-18]Status: DisposedITAT Bangalore12 Dec 2023AY 2017-18

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2017-18 M/S. S. K. Goldsmiths Industrial Co-Operative Vs. Ito, Society Ltd., Ward – 1(2), Vishwasoudha, Ashoknagar Post, Mangalore. Kottara Chowki, Mangalore – 575 006. Pan : Aabas 4056 N Appellant Respondent Assessee By : Shri. Sriram V. Roa, Ca Revenue By : Shri. Subramanian S, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 12.12.2023 Date Of Pronouncement : 12.12.2023

For Appellant: Shri. Sriram V. Roa, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bengaluru
Section 143(3)Section 194A(3)(v)Section 250Section 40Section 80PSection 80P(2)(a)Section 80P(2)(d)

condone the delay of four days in filing this appeal and proceed to dispose off the appeal on merits. 3. The solitary issue raised is whether the CIT(A) is justified in confirming the part of the disallowance made by the AO under section 80P of the Act. 4. Brief facts of the case are as follows: Assessee

THE KARUR VYSYA BANK LTD,BELLARY vs. ASSISTANT COMMISSIONER OF INCOME TAX TDS CIRCLE, HUBLI-DHARWAD

In the result, the appeal of the assessee is partly allowed

ITA 2886/BANG/2017[2011-12]Status: DisposedITAT Bangalore01 Oct 2019AY 2011-12

Bench: Shri B.R Baskaran & Smt. Beena Pillaiassessment Year: 2011-12

For Appellant: Shri Ananthan, C.AFor Respondent: Shri R.N Siddappapji, Addl. CIT (DR)
Section 12ASection 133ASection 194ASection 197ASection 201Section 201(1)

condone the delay in filing appeal before Ld CIT(A). 9. We have noticed earlier that the Ld CIT(A) has also adjudicated the issues on merits. The ld A.R placed his reliance on the following decisions to submit that the non-furnishing of copies of Form No.15G and Form No.15H to the Commissioner of Income tax would not make