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

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.

80 Feet Road, 6th Block,\nKoramangala, Bengaluru - 560095\nAFFIDAVIT\nI Abhijat Shah, Director, of Jurimatrix Services India Private Limited having PAN No. AABCJ6157D\nand having its registered office at G4, Aspen Building, Manyata Embassy Business Park, Hebbal,\nBengaluru - 560045 do hereby solemnly affirm and state as under:\nThat I am the Director of Jurimatrix Services India Private Limited

TATA ELXSI LIMITED ,BANGALORE vs. DEPUTY COMMISIONER INCOMER TAX, CIRCLE-7(1)(1), BANGALORE

Accordingly, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Narender Kumar Choudhry & Shri Laxmi Prasad Sahuassessment Year : 2018-19 M/S. Tata Elxsi Ltd., The Deputy 126, Itpb Road, Commissioner Hoody, Of Income Tax, Whitefield, Circle – 7(1)(1), Bangalore – 560 048. Bangalore. Vs. Pan: Aaact7872Q Appellant Respondent

Delay condoned. 2. In all these appeals issue relates to the interpretation that is to be accorded to the provisions of Section 80HH of the Income Tax Act, 1961 (hereinafter referred to as the 'Act'). Section 80HH and other related provisions, as it existed at the relevant time, are to be taken note of since we are concerned with

M/S. TATA ELXSI LIMITED., ,BANGALORE vs. DEPUTY COMMISSIONER INCOME TAX, CIRCLE-7(1)(1), BANGALORE

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

Bench: Shri George George K. & Shri Chandra Poojari

Delay condoned. 2. In all these appeals issue relates to the interpretation that is to be accorded to the provisions of Section 80HH of the Income Tax Act, 1961 (hereinafter referred to as the 'Act'). Section 80HH and other related provisions, as it existed at the relevant time, are to be taken note of since we are concerned with

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

condonation of delay in filing the appeal. 2. That the above partnership firm was originally constituted under the Deed of partnership dated 14/11/2006 between Sri B V Sreenivasa Reddy and Smt. B Sreelatha, my father and mother respectively, who were carrying of business of mining of Iron-ore, Manganese, Granites, Quartz and other minerals and transportation of the same

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

In the result, Appeal filed by the Assessee is allowed

delay of 282 days deserves to be condoned\nand appeal of the Assessee is admitted as it is for sufficient cause.\n\n12. The fact of the case shows that Assessee is a Co-operative society\nfiled its return of income on 21.10.2017 at Rs. Nil/-. This return was\nselected for scrutiny for verification of deduction under chapter

MR. JITENDRA KUMAR NAHATA,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CIRCLE-6(1)(1) REPRESENTED BY ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

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

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2017-18

section 80 IA deduction in issue reading as under: "6. Considering the submissions made by the appellant in connection with the delay in filing of appeal, the delay is condoned

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

SHRI. VIRUPAXAPPA SIDDAPPA UDNUR,BENGALURU vs. INCOME TAX OFFICER, WARD-9(2), BENGALURU

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

Bench: Shri Chandra Poojariassessment Year: 2009-10

Section 234D of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not discernible and are wrong on the facts of the case. The Appellant craves leave of this Hon'ble Income Tax 6. Appellate Tribunal to add, alter, delete or substitute

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

condone the delay and admit the\nappeal for adjudication.\n8.\nOn merit, the ld.AR submitted that the assessee has\nclaimed deduction, which is as follows:-\n1) Under Section 80P(2)(a)\nRs.14,76,803\n2) Under Section 80P(2)(a)(i) - Rs.13,98,572/-\nTotal\nRs.28,75,375/-\n9.\nThe ld.AO denied the above exemption claimed by\nthe assessee

M/S. TATA ELXSI LIMITED,BANGALORE vs. DEPUTY COMMISSIONER INCOME TAX, CIRCLE-7(1)(1), BANGALORE

Delay condoned.\n2. In all these appeals issue relates to the interpretation that is to be accorded to the\nprovisions of Section 80HH of the Income Tax Act, 1961 (hereinafter referred to as the\n'Act'). Section 80HH and other related provisions, as it existed at the relevant time, are\nto be taken note of since we are concerned with

M/S. HYAGREEVA HOTELS & RESORTS PRIVATE LIMITED,BANGALORE vs. THE COMMISSIONER OF INCOME TAX (APPEALS)- 3, BANGALORE

In the result, both the appeals by the assessee are dismissed

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

condonation of delay in filing the appeal before the CIT(Appeals) and allow deduction u/s. 80IB(7) of the Act. He relied on the decision of the coordinate Bench of the Tribunal in the case of Vanishree Builders & Developers Pvt. Ltd. v. ITO in ITA No.386/Bang/2012 dated 07.12.2012. 8. The ld. DR supported the order of the CIT(Appeals

M/S. HYAGREEVA HOTELS & RESORTS PRIVATE LIMITED,BANGALORE vs. THE COMMISSIONER OF INCOME TAX (APPEALS)- 3, BANGALORE

In the result, both the appeals by the assessee are dismissed

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

condonation of delay in filing the appeal before the CIT(Appeals) and allow deduction u/s. 80IB(7) of the Act. He relied on the decision of the coordinate Bench of the Tribunal in the case of Vanishree Builders & Developers Pvt. Ltd. v. ITO in ITA No.386/Bang/2012 dated 07.12.2012. 8. The ld. DR supported the order of the CIT(Appeals

YELBURGA PROWDA SHALA NOUKARARA PATTINA SAHAKARA SANGHA (N),YELBURGA vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

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

section 80AC, which are effective from AY 2018-19, I am of the considered view that to avail the benefits of deduction u/s 80P, the ITR shall be filed on or before the due date specified u/s 139(1). Therefore, the appellant is not entitled for deduction of Rs.36,44,860/- u/s 80P as the ITR was filed beyond

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

BANGALORE STOCK EXCHANGE CUSTOMER PROTECTION FUND ,CHENNAI vs. INCOME TAX OFFICER, (E), WARD-1, BENGALURU

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

condonation of delay along with the affidavit and request that\nthe same may be taken on record.\n\nKindly acknowledge receipt.\n\nEncl.: As above\n\nYours faithfully,\nfor King & Partridge\nHaline ond\n(Mahima Goud)\nAdvocate\n\nKing & Partridge, Advocates, 48, Lavelle Road, Bengaluru 560 001 T: +91 80 2221 2341/22214532 E: admin@kingandpartridge.in\nSir HC King and PW Partridge