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.

31, 2010 which is the outer limit in terms of the circular dated June 9, 2015. The petitioner has slept over the matter from July 21, 2006 to May 24, 2011 for which the petitioner has not appraised this court by adducing any documentary evidence so as to examine whether delay could be condoned or not. Even for condoning

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.

31, 2010 which is the outer limit in terms of the circular dated June 9, 2015. The petitioner has slept over the matter from July 21, 2006 to May 24, 2011 for which the petitioner has not appraised this court by adducing any documentary evidence so as to examine whether delay could be condoned or not. Even for condoning

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.

31, 2010 which is the outer limit in terms of the circular dated June 9, 2015. The petitioner has slept over the matter from July 21, 2006 to May 24, 2011 for which the petitioner has not appraised this court by adducing any documentary evidence so as to examine whether delay could be condoned or not. Even for condoning

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

31, 2010 which is the outer limit in terms of the circular dated June 9, 2015. The petitioner has slept over the matter from July 21, 2006 to May 24, 2011 for which the petitioner has not appraised this court by adducing any documentary evidence so as to examine whether delay could be condoned or not. Even for condoning

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

31, 2010 which is the outer limit in terms of the circular dated June 9, 2015. The petitioner has slept over the matter from July 21, 2006 to May 24, 2011 for which the petitioner has not appraised this court by adducing any documentary evidence so as to examine whether delay could be condoned or not. Even for condoning

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

31, 2010 which is the outer limit in terms of the circular dated June\n9, 2015. The petitioner has slept over the matter from July 21, 2006 to May 24, 2011\nfor which the petitioner has not appraised this court by adducing any documentary\nevidence so as to examine whether delay could be condoned or not. Even for\ncondoning

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 253(5) of the Act.\n6.4 The guiding principles are: (a) that lack of bonafides imputable\nto a party seeking condonation of delay is a significant and relevant\nfact; (b) that concept of liberal approach has to encapsulate the\nconception of reasonableness and it cannot be allowed a totally\nunfettered free play; (c) that the conduct, behavior and attitude

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 253(5) of the Act.\n6.4 The guiding principles are: (a) that lack of bonafides imputable\nto a party seeking condonation of delay is a significant and relevant\nfact; (b) that concept of liberal approach has to encapsulate the\nconception of reasonableness and it cannot be allowed a totally\nunfettered free play; (c) that the conduct, behavior and attitude

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.

31 PM\nAccount Reference : NONACC (FI)/ kacrsfl08/ MALLESHWARAM6/KA-GN\nUnique Doc. Reference : SUBIN-KAKACRSFL0805552196032074X\nPurchased by : JURIMATRIX SERVICES INDIA PRIVATE LIMITED\nDescription of Document : Article 4 Affidavit\nProperty Description : AFFIDAVIT\nConsideration Price (Rs.) : 0 (Zero)\nFirst Party : JURIMATRIX SERVICES INDIA PRIVATE LIMITED\nSecond Party : JURIMATRIX SERVICES INDIA PRIVATE LIMITED\nStamp Duty Paid By : JURIMATRIX SERVICES INDIA PRIVATE LIMITED\nStamp Duty Amount

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

31 October 2018, hence interest under section 234A was not leviable. INTEREST UNDER SECTION 234B AND 234C: 12. The Ld. AO erred in levying interest under section 234B and 234C of the Act. Each one of the above grounds is without prejudice to the other and without prejudice to the grounds of appeal taken earlier. The Appellant reserves the right

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

31 July 2024 for both the years separately wherein the assessee is denied deduction under section 80 P of the act. 2. The solitary ground in these appeals is with respect to the fact that assessee has not been allowed the deduction under section 80 P (2) (a) (i) of ₹ 2,680,554 and ₹ 2,623,740/– respectively for both

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

31 July 2024 for both the years separately wherein the assessee is denied deduction under section 80 P of the act. 2. The solitary ground in these appeals is with respect to the fact that assessee has not been allowed the deduction under section 80 P (2) (a) (i) of ₹ 2,680,554 and ₹ 2,623,740/– respectively for both

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. 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

31. That, the delay of 2154 days in filing the appeal is neither willful nor deliberate and the same was due to the circumstances explained above and thus, there is a reasonable cause for the delay. 32. Hence, it is prayed that the delay in filing the appeal of 2154 days may kindly be condoned and the appeal may kindly

SHRI. BORAIAH SHIVANANJAIAH,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 3(2)(1), BANGALORE

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

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm Boraiah Shivananjaiah, Asst.Commissioner Of K. Janatha Colony, Income Tax, Bidadi Hobli, Vs. Circle - 3(2)(1) Ramnagara Dist., Bengaluru Bengaluru Pan – Anaps2762E Appellant Respondent

condone the delay and admit the appeal for adjudication. Accordingly, the appeal is admitted for adjudication. 6. Now we will proceed on merits of grounds raised by the assessee. The first ground is with regard to the disallowance of Employees’ Contribution to EPF beyond due date, by invoking Section 36(1)(va) of the Act. In our opinion

SRI. GOVINDACHARY vs. D.C.I.T,

In the result, the assessee's appeals for Assessment Years 2004-05 and 2005-06

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

Section 249 of the Act. The learned CIT (Appeals) dismissed the assessee's appeal by way of a combined order dt.25.10.2013; since the learned CIT (Appeals) was of the view that the assessee had not established that there was sufficient cause for the delay of 439 days in filing the appeals for these two assessment years in time. In paras

AUGUST JEWELLERY PRIVATE LIMITED,BENGALURU vs. D.C.I.T., CIRCLE 1(1)(1), BENGALURU, BENGALURU

condoned.\n12.\nSince the learned CIT(A)NFAC has not decided the issue on merits\nand dismissed the appeal only for delay in filing appeal. On going through\nthe Order of the AO and paper books filed by the assessee we noted that in\nthis case no investigations are required in the facts of the case as observed\nfrom