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

M/S. MFAR HOLDINGS PVT LTD,BENGALURU vs. DCIT, CIRCLE-4(1)(1), BENGALURU

Bench: Shri Prashant Maharishi & Shri Prakash Chand Yadav

disallowance, the AO computed the loss of the company at Rs.96,17,657/-. Thereafter, a search & seizure action was conducted in the case of one Shri Lakshman & Others on 2.2.2009. During the course of that search, certain incriminating documents pertaining to assessee were found. Accordingly, the case of the assessee was reopened in terms of provisions of section 153C

M/S. MFAR HOLDINGS PRIVATE LIMITED ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TA, CIRCLE-4(1)(1), BENGALURU

Bench: Shri Prashant Maharishi & Shri Prakash Chand Yadav

disallowance, the AO computed the loss of the company at Rs.96,17,657/-. Thereafter, a search & seizure action was conducted in the case of one Shri Lakshman & Others on 2.2.2009. During the course of that search, certain incriminating documents pertaining to assessee were found. Accordingly, the case of the assessee was reopened in terms of provisions of section 153C

SIRI SANJEEVINI PATTINA SOUHARDA SAHAKARI NIYAMAT ,SIRWAR vs. THE INCOME TAX OFFICER, WARD-1, , RAICHUR

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

Bench: Smt. Beena Pillai & Shri Waseem Ahmed

condone the delay in filing the present appeal for A.Y. 2020-21 before this Tribunal. 4. On merits of the case, the Ld.AR submitted that for A.Y. 2017- 18, the only issue disallowed

SIRI SANJEEVINI PATTINA SOUHARDA SAHAKARI NIYAMAT,SIRWAR vs. THE INCOME TAX OFFICER, WARD-1,, RAICHUR

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

Bench: Smt. Beena Pillai & Shri Waseem Ahmed

condone the delay in filing the present appeal for A.Y. 2020-21 before this Tribunal. 4. On merits of the case, the Ld.AR submitted that for A.Y. 2017- 18, the only issue disallowed

M/S. SNR RURAL EDUCATION TRUST,PUTTUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, the appeal is allowed for statistical purposes

Bench: Smt. Beena Pillai & Ms. Padmavathy Sassessment Year : 2015-16

disallowances to the tune of Rs.1,65,45,343. The assessee observed certain errors in Page 2 of 7 the original return filed and accordingly filed a rectification request on on 31.3.2017 which got rejected on 14.07.2017. 3. The assessee preferred appeal before the CIT(A) where there was a delay of 523 days in filing the appeal. The assessee

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

SRI. VIKRAM SHETTY,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(1), BANGALORE

In the result, all the grounds of appeal are restored back to the ld

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year: 2013-14

condonation of delay supported with an Affidavit. 4. The brief facts of the case show that the assessee is an individual, deriving salary income with ANZ Operations & Technology Pvt. Ltd., Bangalore, filed his return of income on 31.7.2013 at a total income of Rs.43,24,130. The return was picked up for scrutiny, notices were issued to the assessee, however

COREGEO TECH (INDIA) PRIVATE LIMITED,BANGALORE vs. INCOME TAX OFFICER, WARD-2(2)(1), BANGALORE

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

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2020-21

disallowance of Rs.6 lakhs u/s. 40(a)(ia), raising a demand of Rs.12,91,390. 3. The assessee filed appeal on 14.06.2023 before the First Appellate Authority (FAA) with a delay of 462 days. During the appellate proceedings, the ld. FAA issued notices and called for condonation

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

disallowances and additions, and issues with condonation of delay in filing appeals.", "held": "The Tribunal condoned the delay in filing

KARNATAKA BANK LTD,MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 1 (1) & TPS, MANGALURU

In the result, appeal filed by the revenue fails and is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: 2008-09

condone the delay of 4,900 days in filing the appeal. We now proceed to hear the appeal on merit. 6.12 On merit, we note that the issue has already been decided by the Hon’ble jurisdictional High Court in the assessee’s own case for the same assessment year cited above. The order dated 27th July 2021 is placed

AUGUST JEWELLERY PVT LTD,BENGALURU vs. D.C.I.T., CIRCLE 1(1)(1), BANGALORE, BANGALORE

Disallowance of Interest on delayed deposit of TDS of Rs.84,099/-.\n6.\nThe assessee, being aggrieved, filed appeal on 01.10.2024 with a\ndelay of 167 days. During the appellate proceedings, the learned NFAC-\nCIT(A) rejected the Assessee's prayer for condonation

AUGUST JEWELLERY PVT LTD,BENGALURU vs. D.C.I.T., CIRCLE 1(1)(1), BENGALURU, BENGALURU

Disallowance of Interest on delayed deposit of TDS of Rs.84,099/-.\n6.\nThe assessee, being aggrieved, filed appeal on 01.10.2024 with a\ndelay of 167 days. During the appellate proceedings, the learned NFAC-\nCIT(A) rejected the Assessee's prayer for condonation

SHRI. BALAJI VIVIDODEESHAGALA SOUHARDA SAHAKARI SANGHA NIYAMITA,HAVERI vs. INCOME TAX OFFICER, WARD-1, HAVERI

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2019-20

condone the delay. 9. The assessee regarding the delay in filing of return submitted that it was holding 2 PAN hence there was a confusion which PAN should be used for filing the return of income. Therefore, the claim of deduction under section 80P of the Act should not be disallowed

SUVARNA AROGYA SURAKSHA TRUST,BENGALURU vs. ACIT, EXEMPTIONS CIRCLE - 1, BANGALORE, BANGALORE

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2016-17

delay caused in filing of appeal for 145 days is for sufficient cause and the same is condoned, admitting the appeal of the assessee. Page 4 of 9 7. The assessee has raised grounds of appeal wherein the only grievance is denial of claim of accumulation of income u/s. 11(2) of the Act of Rs.70

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

BIJU PAPPACHAN,KERALA vs. AO, BANGALORE

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2019-20

condoned the delay in filing the appeal before the ld. CIT(A)/NFAC, we proceed to adjudicate the issues involved in the present appeal instead of remitting the matter back to the file of ld. CIT(A)/NFAC for consideration. 8. On going through the reassessment order passed by the AO, we take note of the fact that the assessee

M/S. ARHAM MITRA MANDAL,BANGALORE vs. INCOME-TAX OFFICER(EXEMPTIONS)-WARD-1, BANGALORE

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

condone the delay of filing this appeal and proceed to dispose off the\nsame on merits.\n8.\nBrief facts of the case are as follows:\nAssessee is a Public Charitable Trust registered under section 12A of the\nAct w.e.f. 28.02.2002. Assessee is helping the poor by providing food, conducting\nmedical / health camps, etc. For the Assessment Year