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.

24. Mr. Rana Mukherjee, Senior Advocate appearing on behalf of the Petitioners strenuously argued, and rightly, that the High Court had erred in holding that delay beyond 120 days in filing an appeal under Section 37 of the Arbitration and Conciliation Act was not condonable

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(1), BANGALORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Shri Soundararajan K.

24. Mr. Rana Mukherjee, Senior Advocate appearing on behalf of the Petitioners strenuously argued, and rightly, that the High Court had erred in holding that delay beyond 120 days in filing an appeal under Section 37 of the Arbitration and Conciliation Act was not condonable

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.

24. Mr. Rana Mukherjee, Senior Advocate appearing on behalf of the Petitioners strenuously argued, and rightly, that the High Court had erred in holding that delay beyond 120 days in filing an appeal under Section 37 of the Arbitration and Conciliation Act was not condonable

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

24. Mr. Rana Mukherjee, Senior Advocate appearing on behalf of the Petitioners strenuously argued, and rightly, that the High Court had erred in holding that delay beyond 120 days in filing an appeal under Section 37 of the Arbitration and Conciliation Act was not condonable

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

24. Mr. Rana Mukherjee, Senior Advocate appearing on behalf of the Petitioners strenuously argued, and rightly, that the High Court had erred in holding that delay beyond 120 days in filing an appeal under Section 37 of the Arbitration and Conciliation Act was not condonable

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

Section\n253(3) of I.T. Act, leading us unhesitatingly to reject assessee's\nrequest for condonation of delay in filing of this appeal within time\nprescribed U/s 253(3) of I.T. Act.\nPage 11 of 18\n2.12 At this stage, it is pertinent to mention the various precedents\nas follows:\n(i)\nHon'ble Supreme Court in the case

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

Section\n253(3) of I.T. Act, leading us unhesitatingly to reject assessee's\nrequest for condonation of delay in filing of this appeal within time\nprescribed U/s 253(3) of I.T. Act.\n6.8 Further, at this stage, it is pertinent to mention the various\nprecedents as follows:\n(i) Hon'ble Supreme Court in the case of Ramlal, Motilal

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\n253(3) of I.T. Act, leading us unhesitatingly to reject assessee's\nrequest for condonation of delay in filing of this appeal within time\nprescribed U/s 253(3) of I.T. Act.\n6.8 Further, at this stage, it is pertinent to mention the various\nprecedents as follows:\n(i) Hon'ble Supreme Court in the case of Ramlal, Motilal

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

JURIMATRIX SERVICES INDIA PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 4(3)(1), BENGALURU

In the result, appeal of the assessee is dismissed

Bench: Shri Waseem Ahmed\Nand\Nshri Keshav Dubey\Nita No.92/Bang/2025\N Assessment Years:2018-19\Njurimatrix Services India Pvt. Ltd.\Ng4, Aspen Building\Nmanyata Embassy Business Park\Nhebbal\Nbangalore 560045\Npan No: Aabcj6157D\Nappellant\Nacit\Nvs. Circle 4(3)(1)\Nbangalore\Nrespondent\Nappellant By : Sri K.R. Girish, A.R.\Nrespondent By : Ms. Neha Sahay, D.R.\Ndate Of Hearing : 21.04.2025\Ndate Of Pronouncement: 15.07.2025\Norder\Nper Keshav Dubey:\Nthis Appeal At The Instance Of The Assessee Is Directed Against\Nthe Order Of The Ld. Pcit Dated 30.03.2023 Vide Din & Order No.\Nitba/Rev/F/Rev5/2022-23/1051648832(1) Passed U/S 263 Of\Nthe Income Tax Act, 1961 (In Short “The Act”) For The Assessment\Nyear 2018-19.\N2. The Assessee Has Raised The Following Grounds Of Appeal:\Ngeneral Grounds Of Appeal\N1.

delayed employee contribution of PF & ESI under 36(1)(va) -\nRs 13,24,213\nAdditionally, in the computation of income forming part of assessment order dated 23\nMarch 2024, the Ld. AO had made certain mistakes which were apparent from\nrecord. The following mistakes apparent from record were made:\nDeduction u/s 10AA of the Act amounting to Rs.2,94,24

KARLE INFRASTRUCTURE PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, the appeal filed by the assessee is allowed

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

delay in filing the appeal which the CIT(A) did not condone. 6. Aggrieved, assessee has filed this appeal before the Tribunal. The learned AR submitted that an identical issue was decided in favour of the assessee by the Tribunal in the case of M/s. Shakuntala Agarbathi Company Vs. DICT in ITA No.385/Bang/2021 (order dated 21.10.2021). 7. The learned Departmental

EQUIPMENT FABRICATORS,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

condone the delay of 508 days in filing the appeal and admit the appeal for adjudication. 19. Coming to the merits of the issue, the grievance of the assessee is disallowance of Rs.11,78,481 being PF & ESI contribution of employees paid beyond the due date u/s. 36(1)(va) r.w.s. 43B of the Act. It was Page

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

delay condoned and appeals admitted. Page 10 of 19 12. Briefly stated the facts for assessment year 2018 – 19 shows that assessee filed its return of income at Rs. Nil on 26 September 2018. The return was picked up for limited scrutiny assessment for verification of deduction from total income under chapter VI – A. Notice under section

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

delay condoned and appeals admitted. Page 10 of 19 12. Briefly stated the facts for assessment year 2018 – 19 shows that assessee filed its return of income at Rs. Nil on 26 September 2018. The return was picked up for limited scrutiny assessment for verification of deduction from total income under chapter VI – A. Notice under section

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

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

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

24 years, residing at BELLARY, now on camp at BANGALORE, do hereby solemnly affirm and say on oath as under:- 1. That I am the Authorised Signatory and presently partner of the above firm and I am conversant with the facts of the case and competent to swear to the contents of this affidavit in connection with the prayer