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

In the result both the appeals of the Revenue as well as\nCos of the Assessee for the Asst

delay is condoned;\nand the Appeals & the Cos for both the Asst. years are admitted for\nadjudication.\n\n7. Further, the assessee has filed additional ground in the\ngrounds of cross objection as ground no. 8. During the course of the\nproceedings before us, the 1d. AR of the assessee did not press\nGround No. 7 & additional ground No.8 & pray

SRI SOWRABHA MAHILA PATTINA SAHAKARA SANGHA ,TUMKUR vs. INCOME TAX OFFICER, WARD-1, TIPTUR

The appeals are dismissed, however

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2019-20

condonation of delay in filing of the return of income, the Central Processing Centre is correct in not allowing the Assessee the deduction u/s. 80P of the Act as return of income is not filed within due date. The Ld. CIT(A) following the decision of the Hon’ble Madras High Court in case of AA520 Veerappampalayam Primary Agricultural Cooperative

PROWIN WEALTH MANAGEMENT ,BENGALURU vs. INCOME TAX OFFICER, WARD-2(2)(1), BENGALURU

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

section 40(b)(v) r.w. CBDT Circular 739 dated 25/03/1996. Simultaneously, the penalty proceedings u/s. 271(1)(c) of the Act were also initiated. 3. Aggrieved with the said assessment as well as the penalty proceedings, the assessee filed appeals before the Ld.CIT(A) with a delay of 386 days in respect of the quantum appeal and 202 days

PROWIN WEALTH MANAGEMENT ,BENGALURU vs. INCOME TAX OFFICER, WARD-2(2)(1), BANGALORE

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

section 40(b)(v) r.w. CBDT Circular 739 dated 25/03/1996. Simultaneously, the penalty proceedings u/s. 271(1)(c) of the Act were also initiated. 3. Aggrieved with the said assessment as well as the penalty proceedings, the assessee filed appeals before the Ld.CIT(A) with a delay of 386 days in respect of the quantum appeal and 202 days

MR. KALLAPPA SHADAKSHARI ,TIPTUR vs. INCOME TAX OFFICER, WARD-1, TIPTUR

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

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadavassessment Years: 2016-17

202. Tiptur. PAN – BSVPS 7855 K APPELLANT RESPONDENT Assessee by : Shri M.R Venkatesh Babu, C.A Revenue by : Smt. Neha Sahay, JCIT Date of hearing : 29.01.2025 Date of Pronouncement : 30.01.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order passed by the NFAC, Delhi dated 20/02/2023 vide

KARNATAKA POWER CORPORATION LIMITED,BENGALURU vs. ACIT, CIRCLE-4(1)(1), BENGALURU

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

Bench: Shri Narender Kumar Choudhry & Shri Waseem Ahmed

202,79,22,058/- as against the returned business income of Rs. NIL/-. 7. The Petitioner / Appellant being aggrieved by the additions and disallowances made in the order of assessment passed under section 143[3] r.w.s. 144B of the Act dated 30/09/2021, has preferred a statutory appeal before the learned Commissioner of Income-tax [Appeals], NFAC, as per the provisions

KARNATAKA POWER CORPORATION LIMITED,BENGALURU vs. ACIT, CIRCLE-4(1)(1), BENGALURU

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

Bench: Shri Narender Kumar Choudhry & Shri Waseem Ahmed

202,79,22,058/- as against the returned business income of Rs. NIL/-. 7. The Petitioner / Appellant being aggrieved by the additions and disallowances made in the order of assessment passed under section 143[3] r.w.s. 144B of the Act dated 30/09/2021, has preferred a statutory appeal before the learned Commissioner of Income-tax [Appeals], NFAC, as per the provisions

SREE VENKATESHWARA SOUHARDA CREDIT CO-OPERATIVE LIMITED,TUMKUR vs. INCOME TAX OFFICER, WARD-2, TUMKUR

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmedassessment Year: 2019-20

202. . PAN – AAIAS 8061 J APPELLANT RESPONDENT Assessee by : Shri Aprameya K, Advocate Revenue by : Shri Ganesh R Gale, Standing Counsel for Dept. (DR) Date of hearing : 27.02.2025 Date of Pronouncement : 25.04.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order passed by the Addl/JCIT(A), Jodhpur dated

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

THIMMIAH NARAYANAPPA MURALIDHAR ,SHIVAMOGGA vs. INCOME TAX OFFICER, WARD-3, , SHIVAMOGGA

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

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2017-18 Shri. Thimmiah Narayanappa Muralidhar, Vs. Ito, No.5, Karidevaraker I Cross, Gandhibazaar, Ward – 3, Shimoge – 577 202. Shivamogga. Pan : Bqkpm 0728 C Appellant Respondent Assessee By : S/Shri. Ravishankar & Monish Sowkar, Advocates. Revenue By : Shri. Ganesh R Gale, Standing Counsel For Department. Date Of Hearing : 23.09.2024 Date Of Pronouncement : 23.09.2024

202. Shivamogga. PAN : BQKPM 0728 C APPELLANT RESPONDENT Assessee by : S/Shri. Ravishankar and Monish Sowkar, Advocates. Revenue by : Shri. Ganesh R Gale, Standing Counsel for Department. Date of hearing : 23.09.2024 Date of Pronouncement : 23.09.2024 O R D E R Per George George K, Vice President: This appeal at the instance of the assessee is directed against

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

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

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

FAMILY PHYSICIANS ASSOCIATION ,BANGALORE vs. INCOME TAX OFFICER, (EXEMPTION), WARD, BANGALORE

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

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan Kassessment Year : 2016-17 Family Physicians Association, Vs. Ito (Exemptions), #202-3 Mahesh Clinic, Ward, R T Street, B V K Iyengar Road Cross, Bangalore. Bangalore – 560 053, Karnataka. Pan :Aaatf 1083 G Appellant Respondent Assessee By : Shri. Nagesh, Ca Revenue By : Shri. Ganesh R Gale, Standing Counsel For Department. Date Of Hearing : 15.07.2025 Date Of Pronouncement : 09.09.2025

202-3 Mahesh Clinic, Ward, R T Street, B V K Iyengar Road Cross, Bangalore. Bangalore – 560 053, Karnataka. PAN :AAATF 1083 G APPELLANT RESPONDENT Assessee by : Shri. Nagesh, CA Revenue by : Shri. Ganesh R Gale, Standing Counsel for Department. Date of hearing : 15.07.2025 Date of Pronouncement : 09.09.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member : This

INDIANOIL SKYTANKING PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 3(1)(1), BENGALURU

In the result, the appeals are partly allowed

Bench: Shri George George K. & Ms. Padmavathy S

condonation of delay, if any. With these observations, the additional ground by the assessee for all the assessment years is dismissed. 11. The brief facts of the case are that assessee was incorporated on 21.07.2006 under the Companies Act with following JV Companies viz., IndianOil, IOT Infrastructure & Energy Services Limited (IOT I & ESL) and Skytanking, Germany with equal participation

M/S. INDIANOIL SKYTAKING PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 3(1)(1), BANGALORE

In the result, the appeals are partly allowed

Bench: Shri George George K. & Ms. Padmavathy S

condonation of delay, if any. With these observations, the additional ground by the assessee for all the assessment years is dismissed. 11. The brief facts of the case are that assessee was incorporated on 21.07.2006 under the Companies Act with following JV Companies viz., IndianOil, IOT Infrastructure & Energy Services Limited (IOT I & ESL) and Skytanking, Germany with equal participation

M/S INDIANOIL SKYTANKING PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeals are partly allowed

Bench: Shri George George K. & Ms. Padmavathy S

condonation of delay, if any. With these observations, the additional ground by the assessee for all the assessment years is dismissed. 11. The brief facts of the case are that assessee was incorporated on 21.07.2006 under the Companies Act with following JV Companies viz., IndianOil, IOT Infrastructure & Energy Services Limited (IOT I & ESL) and Skytanking, Germany with equal participation

ITO, WARD-3(1)(3), BANGALORE, KORAMANGALA, BANGALORE vs. IRUNWAY INDIA PVT LTD, BANAGLORE

In the result, CO filed by the assessee is dismissed

delay of 302 days in filing the appeal before this\nTribunal by revenue. The revenue has filed a condonation petition\nstating that during the F.Y 202-23, there was backlog of huge\njudicial work in Department due to Covid Pandemic in FY\n2020-21 and 2021-22. During the month of March-2023,\nthere was huge time barring work regarding

SAVANOOR PRIMARY AGRICULTURE CREDIT COOPERATIVE SOCIETY LIMITED,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PANAJI, GOA

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

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

202. PAN : AAEAT1118M. (Appellant) (Respondent) Appellant by : Sri.Abhijit, Advocate Respondent by : Sri.K.Sankar Ganesh, JCIT-DR Date of Pronouncement : 13.10.2022 Date of Hearing : 13.10.2022 O R D E R Per George George K, JM : This appeal at the instance of the assessee is directed against Principal Commissioner of Income-tax (PCIT)’s order dated 30.03.2021 passed u/s 263 of the I.T.Act

SRI KALIKA PARAMESWARI CO-OPERATIVE SOCIETY LIMITED,SHIVAMOGGA vs. INCOME-TAX OFFICER, WARD-1 & TPS, SHIVAMOGGA

Bench: Shri George George K & Shri Chandra Poojari

202. PAN : AAMAS 5293 A APPELLANT RESPONDENT Assessee by : Shri. B. V. Raveendranath, CA Revenue by : Shri. Subramanian S, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 09.01.2024 Date of Pronouncement : 09.01.2024 O R D E R Per George George K, Vice President: These appeals at the instance of the assessee are directed against three orders of CIT(A) (all orders

SRI KALIKA PARAMESHWARI CO-OPERATIVE SOCIETY LIMITED,SHIVAMOGGA vs. INCOME-TAX OFFICER, WARD-1 & TPS, SHIVAMOGGA

Bench: Shri George George K & Shri Chandra Poojari

202. PAN : AAMAS 5293 A APPELLANT RESPONDENT Assessee by : Shri. B. V. Raveendranath, CA Revenue by : Shri. Subramanian S, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 09.01.2024 Date of Pronouncement : 09.01.2024 O R D E R Per George George K, Vice President: These appeals at the instance of the assessee are directed against three orders of CIT(A) (all orders