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 37 of the Arbitration and Conciliation Act was not condonable. 25. This Court is, however, not inclined to entertain this Special Leave Petition since the Petitioners have failed to show sufficient cause for the condonation of the inordinate delay of 337 days in filing the Appeal in the High Court. Moreover, there are no grounds for interference with

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 37 of the Arbitration and Conciliation Act was not condonable. 25. This Court is, however, not inclined to entertain this Special Leave Petition since the Petitioners have failed to show sufficient cause for the condonation of the inordinate delay of 337 days in filing the Appeal in the High Court. Moreover, there are no grounds for interference with

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

Bench: Shri Chandra Poojari & Shri Soundararajan K.

Section 37 of the Arbitration and Conciliation Act was not condonable. 25. This Court is, however, not inclined to entertain this Special Leave Petition since the Petitioners have failed to show sufficient cause for the condonation of the inordinate delay of 337 days in filing the Appeal in the High Court. Moreover, there are no grounds for interference with

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

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

E R Per Chandra Poojari, AM: This appeal by the Revenue and the cross objection by the assessee arise out of the order of the CIT(A), Bangalore-6, dated 08.01.2018, and they relate to the assessment year 2013-2014. 2. The Revenue has raised the following grounds: - “1. The order of the CIT(Appeals) is opposed

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

section 153A r.w.s 143(3) r.w.s. 153D of\nthe L.T of the Act dated 30.12.2019 and hear the same on merits for the advancement of\nsubstantial cause of justice.\n8.\nIt is humbly submitted that if this application for condonation of delay in filing the\nappeal is not allowed, the appellant would be put to great hardship and irreparable injury

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

section 153A r.w.s 143(3) r.w.s. 153D of\nthe L.T of the Act dated 30.12.2019 and hear the same on merits for the advancement of\nsubstantial cause of justice.\n8. It is humbly submitted that if this application for condonation of delay in filing the\nappeal is not allowed, the appellant would be put to great hardship and irreparable injury

M/S. SJS ENTERPRISES LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BANGALORE

In the result, appeal of the assessee is dismissed

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadavassessment Year:2017-18

22. When consideration of an appeal on merits is pitted against the rejection of a meritorious claim on the technical ground of the bar of limitation, the Courts lean towards consideration on merits by adopting a liberal approach towards 'sufficient cause' to condone the delay. The Court considering an application under Section 5 M/s. SJS Enterprises, Bangalore Page

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

e-mail account regularly as most of the assessees are not\ntechnical persons or well versed in electronic media or social media. Being\nso, the assessee has failed to take correct steps in the course of faceless\nassessment/appeal proceedings.\n4.2 Thus, the delay of 561 days in filing the appeal by the assessee is\nto be condoned in view

M/S. S J S ENTERPRISES LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME, CIRCLE-6(1)(1), BANGALORE

In the result, appeal of the assessee is dismissed

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Years: 2018-19

22. When consideration of an appeal on merits is pitted against the rejection of a meritorious claim on the technical ground of the bar of limitation, the Courts lean towards consideration on merits by adopting a liberal approach towards 'sufficient cause' to condone the delay. The Court considering an application under Section 5 of the Limitation A may also look

SREESHARADA CREDIT CO-OPERATIVE SOCIETY LTD,UDUPI vs. ITO WARD- 1&TPS , UDUPI

In the result both the appeals filed by the assessee are allowed

Bench: Shri Prashant Maharishi

E R PER PRASHANT MAHARISHI, Vice President: 1. ITA No. 1315/Bangalore/2025 for assessment year 2018 – 19 in ITA No. 1316/Bangalore/2025 for assessment year 2020 – 21 is filed by Shreesharda credit cooperative society Ltd (The Assessee/Appellant) against the appellate order passed by the National Faceless Appeal Centre, Delhi (the learned CIT – A) dated 31 July 2024 for both the years separately

SREESHARADA CREDIT CO-OPERATIVE SOCIETY LTD,UDUPI vs. ITO WARD- 1&TPS , UDUPI

In the result both the appeals filed by the assessee are allowed

Bench: Shri Prashant Maharishi

E R PER PRASHANT MAHARISHI, Vice President: 1. ITA No. 1315/Bangalore/2025 for assessment year 2018 – 19 in ITA No. 1316/Bangalore/2025 for assessment year 2020 – 21 is filed by Shreesharda credit cooperative society Ltd (The Assessee/Appellant) against the appellate order passed by the National Faceless Appeal Centre, Delhi (the learned CIT – A) dated 31 July 2024 for both the years separately

M/S PERFECTA LIFESTYLE ,BANGALORE vs. THE INCOME TAX OFFICER WARD-5(2)(3), BANGALORE

In the result appeal filed by assessee stands allowed

Bench: Shri. B.R Baskaran & Smt. Beena Pillaiassessment Year : 2013-14

condone the delay in filing the present appeal before this Tribunal. Brief facts of the case on merits are as under: 7. The assessee filed its return of income for year under consideration declaring total income at “nil”. The case was selected for scrutiny and notice under section 143 (2) was served on assessee. In response to statutory notices, representative

M/S. CHITRADURGA NIRMITHI KENDRA,CHITRADURGA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), DAVANGERE

In the result, appeal of the assessee is dismissed

e) that the entire gamut of facts are to be carefully\nscrutinized and the approach should be based on the paradigm of\njudicial discretion which is founded on objective reasoning and not\non individual perception; and, (f) that the increasing tendency to\nperceive delay as a nonserious matter and hence lackadaisical\npropensity can be exhibited in a non-challant manner

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

22. When consideration of an appeal on merits is pitted against the rejection\nof a meritorious claim on the technical ground of the bar of limitation, the Courts lean\ntowards consideration on merits by adopting a liberal approach towards 'sufficient\ncause' to condone the delay. The Court considering an application under Section 5\nof the Limitation A may also look

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 37 of the\nArbitration and Conciliation Act was not condonable.\n25. This Court is, however, not inclined to entertain this Special Leave Petition\nsince the Petitioners have failed to show sufficient cause for the condonation of the\ninordinate delay of 337 days in filing the Appeal in the High Court. Moreover, there\nare no grounds for interference with

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

E). (ii) With effect from the Assessment Year 2009-10, the advancement of any object of general public utility other than relief of the poor, education and medical relief as defined in section 2(15) of the Income Tax Act shall not be a charitable purpose, if it involves the carrying on of any activity in the nature of trade

M/S. RMZ HOTELS PRIVATE LIMITED,BANGALORE vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Poojariassessment Year: 2018-19

condone the above delay and admit the appeal for adjudication. 4. The first ground for our consideration is with regard to the disallowance of Rs.99,02,829/-, which is claimed by assessee as an interest payment. The assessee in the year under consideration advanced a sum of Rs.41 crores towards purchase of shares. The AO questioned the sources of Rs.41

INTACT DEVELOPERS PRIVATE LIMITED,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(2), BANGALORE

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

E R PER KESHAV DUBEY, JUDICIAL MEMBER: These appeals at the instance of the assessee are directed against the consolidated order of the ld. CIT(A)-11, Bengaluru, dated 10.02.2025 vide DIN : ITBA/APL/M/250/2024- 25/1073061567(1) for the AY 2015-16; vide DIN: ITBA/APL/M/250/2024-25/1073061747(1) for the AY 2016-17 and vide DIN : ITBA/APL/M/250/2024-25/1073061874(1) for the AY 2017-18 passed

INTACT DEVELOPERS PRIVATE LIMITED ,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(2), BANGALORE

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

E R PER KESHAV DUBEY, JUDICIAL MEMBER: These appeals at the instance of the assessee are directed against the consolidated order of the ld. CIT(A)-11, Bengaluru, dated 10.02.2025 vide DIN : ITBA/APL/M/250/2024- 25/1073061567(1) for the AY 2015-16; vide DIN: ITBA/APL/M/250/2024-25/1073061747(1) for the AY 2016-17 and vide DIN : ITBA/APL/M/250/2024-25/1073061874(1) for the AY 2017-18 passed