APOLLO EDUCATION TRUST,BANGALORE vs. ACIT CENTRAL CIRCLE 1(4), BANGALORE

In the result, all the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

condoned the delay in filing the appeal and admitted the appeal and thereby ought to have adjudicated the grounds raised by the appellant in the interest of Justice and equity, on the facts and circumstances of the case. 4. Without prejudice, the appellant denies itself liable to be taxed on the income of Rs.1,15,66,754/- as against

APOLLO EDUCATION TRUST,BANGALORE vs. ACIT CENTRAL CIRCLE 1(4), BANGALORE

In the result, all the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

condoned the delay in filing the appeal and admitted the appeal and thereby ought to have adjudicated the grounds raised by the appellant in the interest of Justice and equity, on the facts and circumstances of the case. 4. Without prejudice, the appellant denies itself liable to be taxed on the income of Rs.1,15,66,754/- as against

APOLLO EDUCATION TRUST,BANGALORE vs. ACIT CENTRAL CIRCLE 1(4), BANGALORE

In the result, all the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

condoned the delay in filing the appeal and admitted the appeal and thereby ought to have adjudicated the grounds raised by the appellant in the interest of Justice and equity, on the facts and circumstances of the case. 4. Without prejudice, the appellant denies itself liable to be taxed on the income of Rs.1,15,66,754/- as against

APOLLO EDUCATION TRUST,BANGALORE vs. ACIT CENTRAL CIRCLE 1(4), BANGALORE

In the result, all the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

condoned the delay in filing the appeal and admitted the appeal and thereby ought to have adjudicated the grounds raised by the appellant in the interest of Justice and equity, on the facts and circumstances of the case. 4. Without prejudice, the appellant denies itself liable to be taxed on the income of Rs.1,15,66,754/- as against

M/S. MULTI TEK INTERIOR SOLUTIONS ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4) , BENGALURU

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

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadavassessment Year: 2020-21

section 234 A, 234 B and 234 C of the Act is also bad in law as the period, rate, quantum and method of calculation adopted by the learned assessing officer on which interest is levied are not discernible and are wrong on the facts of the case. 12. The appellant craves leave to add, alter, amend, substitute or delete

INDIRA VELURI,BANGALORE vs. INCOME TAX OFFICER, WARD-4(2)(3), BANGALORE

In the result, the appeal is allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2021-22

condoning such delay. Accordingly, the ld. PCIT Bangalore-3, held that the delay in filing Form 67 for the AY 2021- 22 is rejected. 12.2 We also take a note of the fact that the main reason as cited by the assessee for not filing the Form 67 on or before the due date of filing the return of income

M/S. CHILD DEVELOPMENT PROJECT OFFICER,SHIVAMOGGA vs. INCOME-TAX OFFICER, TDS WARD, DAVANGERE

The appeals are partly allowed to the aforesaid extent

Bench: Shri George George Kshri Laxmi Prasad Sahu

condone the delay in filing the appeal after relying on the above judgment. ITA Nos.882-890/Bang/2023 Page 10 of 17 19. Coming to the merit of the case, the sole issue involved in all these appeals are with regard to dismissing the appeal of the assessee by the CIT(A) for challenging the fee imposed u/s 234(E) for delay

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

Bench: Shri Chandra Poojari & Ms. Madhumita Roym/S Bhavasara Kshatriya Co- Operative Society Ltd., 279, Benkinawab Street, Mandi Mohalla, Mysureu-570 001. Pan – Aadat 2458 F Appelant Assessee By : Shri V Srinivasan, Advocate Revenue By : Shri Ganesh R Gale, Standing Counsel For Dept. Date Of Hearing : 03.01.2024 Date Of Pronouncement: 03.01.2024

234-B of the Act, which requires to be cancelled under the facts and in the circumstances of the appellant's case. 7. For the above and other grounds that may be urged at the time of hearing of the appeal, your appellant humbly prays that the appeal may be allowed and Justice rendered and the appellant may be awarded

SMT. K.R. GEETHA,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 6(3)(1), BENGALURU

Bench: Smt. Beena Pillai & Ms. Padmavathy S

section 234 A, 234 B and 234 C of the Act is also bad in law as the period, rate, quantum and method of calculation adopted by the learned assessing officer on which interest is levied are not discernible and are wrong on the facts of the case. ITA Nos.137 & 138/B/2022 Page 10 of 31 11. The Appellant craves leave

SRI. B.V. RAVIKUMAR,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6(3)(1), BENGALURU

Bench: Smt. Beena Pillai & Ms. Padmavathy S

section 234 A, 234 B and 234 C of the Act is also bad in law as the period, rate, quantum and method of calculation adopted by the learned assessing officer on which interest is levied are not discernible and are wrong on the facts of the case. ITA Nos.137 & 138/B/2022 Page 10 of 31 11. The Appellant craves leave

SRI. B.V. RAVIKUMAR,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6(3)(1), BANGALORE

Bench: Smt. Beena Pillai & Ms. Padmavathy S

section 234 A, 234 B and 234 C of the Act is also bad in law as the period, rate, quantum and method of calculation adopted by the learned assessing officer on which interest is levied are not discernible and are wrong on the facts of the case. ITA Nos.137 & 138/B/2022 Page 10 of 31 11. The Appellant craves leave

SMT. K.R. GEETHA,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 6(3)(1), BENGALURU

Bench: Smt. Beena Pillai & Ms. Padmavathy S

section 234 A, 234 B and 234 C of the Act is also bad in law as the period, rate, quantum and method of calculation adopted by the learned assessing officer on which interest is levied are not discernible and are wrong on the facts of the case. ITA Nos.137 & 138/B/2022 Page 10 of 31 11. The Appellant craves leave

YASHODA PUTTARAJU JAYANTHKUMAR ,MYSORE vs. INCOME TAX OFFICER, WARD-1(1) , MYSORE

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

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2016-17

condoned the delay by exercising the powers conferred under section 249(3) of the Act, on the facts and circumstances of the case. c. The dismissal of the appeal on delay has resulted in collection of taxes on income which has not been earned by the appellant, thus, defeating the basic tenets of the taxation law, on the facts

BALAPPA HANAMANTAPPANANDEPPANAVAR ,BAGALKOT vs. INCOME TAX OFFICER, WARD-1 , BAGALKOT

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2009-10

condoned the delay by exercising the powers conferred under section 249(3) of the Act, on the facts and circumstances of the case. c. The learned CIT(A) should have provided another opportunity of hearing in the interest of natural justice before dismissing the appeal, on the facts and circumstances of the case. 4. Grounds on merits of the matter

SHRI. B.L. NAGENDRA PRASAD,BENGALURU vs. INCOME-TAX OFFICER, WARD-5(2)(3), BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2017-18

section 234 B of the Act is also bad in law as the period, rate, quantum and method of calculation adopted by the learned assessing officer on which interest is levied are not discernible and are wrong on the facts of the case. 11. The appellant craves leave to add, alter, amend, substitute or delete

SAMRAT GRANITES PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAZIABAD

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

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

condoning the delay in filing the appeal; 3. The Learned CIT(A) has failed to appreciate that the delay in filing appeal is not intentional, thereby erred in not appreciating that the delay is bonafide; 4. The Learned CIT(A) has erred in upholding levy of late fee by way of processing of TDS statement, as provisions of section 200A

SAMRAT GRANITES PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAZIABAD

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

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

condoning the delay in filing the appeal; 3. The Learned CIT(A) has failed to appreciate that the delay in filing appeal is not intentional, thereby erred in not appreciating that the delay is bonafide; 4. The Learned CIT(A) has erred in upholding levy of late fee by way of processing of TDS statement, as provisions of section 200A

SAMRAT GRANITES PRIVATE LIMTED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAZIABAD

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

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

condoning the delay in filing the appeal; 3. The Learned CIT(A) has failed to appreciate that the delay in filing appeal is not intentional, thereby erred in not appreciating that the delay is bonafide; 4. The Learned CIT(A) has erred in upholding levy of late fee by way of processing of TDS statement, as provisions of section 200A