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 of delay is not available under the section. In order to provide relief to such Trusts and remove hardship in genuine cases, it is proposed to amend Section 12A of the Act to provide that in a case where a Trust or Institution has been granted registration u/s. 12AA of the Act, the benefit of Sections

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

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

29-05-2024 ORDER PER BENCH Present appeals arises out of order passed by the Ld.CIT(A) – 11, Bangalore dated 29.01.2024 for A.Ys. 2012-13 to 2018-19. ITA Nos. 418 to 429/Bang/2024 Page 2 of 30 2. The appeals arises out of the quantum proceedings passed in the assessment order u/s. 153A r.w.s. 143(3) r.w.s. 153D and penalty

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

29,759/- 2018-19 99,000/- ITA Nos.823 to 824/Bang/2025 Intact Developers Pvt. Ltd., Bangalore Page 7 of 23 iii) Finally the labour contractor Narashimha, submitted in his statement that he had not raised any bill. He used to write the expenditures on small paper & school note book. It was further admitted that the whole amount were withdrawn

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

29,759/- 2018-19 99,000/- ITA Nos.823 to 824/Bang/2025 Intact Developers Pvt. Ltd., Bangalore Page 7 of 23 iii) Finally the labour contractor Narashimha, submitted in his statement that he had not raised any bill. He used to write the expenditures on small paper & school note book. It was further admitted that the whole amount were withdrawn

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

29,759/- 99,000/- iii) Finally the labour contractor Narashimha, submitted in his statement that he had not raised any bill. He used to write the expenditures on small paper & school note book. It was further admitted that the whole amount were withdrawn by him for the purpose of alleged contract work, however the AO noticed that withdrawal of cheques

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

SHRI. MARATE VENKATESHKUMAR ,BANGALORE vs. INCOME TAX OFFICER, WARD-1(6), HUBLI

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

Bench: Shri Chandra Poojari & Smt. Madhumita Royassessment Year: 2017-18

29,14,015/-without Marate Venkateshkumar, Bangalore Page 2 of 13 considering the submission made by the Appellant and rejecting the explanation and requisite documents already submitted during the course of assessment proceedings. 3. The learned CIT(A) has erred both in law and on the facts in confirming the addition of Rs.27,87,500/- u/s.69A r.w.s.115

THE KARNATAKA STATE REGN AND STAMPS DEPARTMENT OFFICIALS MULTI-PURPOSE CO-OP SOCIETY LIMITED ,BENGALURU vs. ACIT, CIRCLE-2(1)(1), BENGALURU

Bench: Shri Prashant Maharishi, Vice – & Shri Sandeep Singh Karhail

29-12-2025 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1. ITA No. 1518/Bang/2025 is filed by M/s. The Karnataka State Regn and Stamps Department Officials Multi-purpose Co-op Society Ltd against the Appellate Order passed by the National Faceless Appeal Centre for Assessment Year 2017-18 on 05.07.2024 wherein the appeal filed by the Assessee is dismissed. 2

SRINIVASAN NARAYANAN,HOSUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

29-07-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals arises out of consolidated order passed by Ld.CIT(A) dated 19.03.2024. At the outset, the Ld.AR submitted that the Ld.CIT(A) did not condone the delay in filing the appeals filed against the orders passed in quantum and penalty appeals. Page 2 of 12 ITA Nos. 1008 to 1012/Bang/2024

SRINIVASAN NARAYANAN,HOSUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

29-07-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals arises out of consolidated order passed by Ld.CIT(A) dated 19.03.2024. At the outset, the Ld.AR submitted that the Ld.CIT(A) did not condone the delay in filing the appeals filed against the orders passed in quantum and penalty appeals. Page 2 of 12 ITA Nos. 1008 to 1012/Bang/2024

SRINIVASAN NARAYANAN,HOSUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

29-07-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals arises out of consolidated order passed by Ld.CIT(A) dated 19.03.2024. At the outset, the Ld.AR submitted that the Ld.CIT(A) did not condone the delay in filing the appeals filed against the orders passed in quantum and penalty appeals. Page 2 of 12 ITA Nos. 1008 to 1012/Bang/2024

SRINIVASAN NARAYANAN,HOSUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

29-07-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals arises out of consolidated order passed by Ld.CIT(A) dated 19.03.2024. At the outset, the Ld.AR submitted that the Ld.CIT(A) did not condone the delay in filing the appeals filed against the orders passed in quantum and penalty appeals. Page 2 of 12 ITA Nos. 1008 to 1012/Bang/2024

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

INCOME TAX OFFICER, WARD-7(2)(1), BENGALURU, BANGALORE vs. M/S. BANGALORE CREDIT CO-OPERATIVE SOCIETY LIMITED , BANGALORE

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

delay is condoned; and the Appeals & the Cos for both the Asst. years are admitted for adjudication. 7. Further, the assessee has filed additional ground in the grounds of cross objection as ground no.8. During the course of the ITA Nos.2347 & 2348/Bang/2024 & CO Nos.4 & 5/Bang/2025 M/s. Bangalore Credit Co-operative Society Ltd., Bangalore Page 11 of 44 proceedings before

INSTITUTE OF NEPHROUROLOGY,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE 1, UNITY BUILDING

The appeals of the assessee are allowed and restored to the file of the ld

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

section 234B of the Act amounting to Rs.41,68,052 under the facts and circumstances of the case. 9. The Appellant craves leave to add, alter, delete or substitute any of the grounds urged above. 10. In view of the above and other grounds as may be urged at the time of hearing of the appeal, the Appellant prays that

INSTITUTE OF NEPHROUROLOGY,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTIONS CIRCLE - 01, UNITY BUILDING ANNEXE

The appeals of the assessee are allowed and restored to the file of the ld

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

section 234B of the Act amounting to Rs.41,68,052 under the facts and circumstances of the case. 9. The Appellant craves leave to add, alter, delete or substitute any of the grounds urged above. 10. In view of the above and other grounds as may be urged at the time of hearing of the appeal, the Appellant prays that

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

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

condone any delay. 7.3. The notice under Section 143(2) issued in pursuance to an invalid return under section 153A is bad and non-est and without prejudice, issue of notice under section 143(2) is contingent on a valid return but the same does not validate an invalid return. Page 6 of 74 ITA Nos. 642 to 645/Bang/2024

M/S. SREE MINERALS,BELLARY vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, BELLARY

In the result, the appeal filed by the assessee is dismissed in limine

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2009-10

29. That, I approached SRI V SRINIVASAN, Advocate, Bangalore, for seeking advice in the matter and he advised me to file an appeal immediately by seeking condonation of delay explaining the reasons that led to the delay in filing the appeal. 30. That, thereafter, I took immediate steps to file the appeal before the Hon'ble ITAT without any further