KOME KORAVADI VIVIDODDESHA SAHAKARI SANGHA NIYAMITHA,UDUPI vs. INCOME TAX OFFICER, WARD-1, UDUPI

disallowed and income was assessed at Rs.\n11,64,663/- only. Against the said assessment, the assessee preferred\nan appeal before the learned CIT(A).\n3.1\nSubsequently, the order under section 263 of the Act was passed\nproposing to disallow/assess interest expenses/provision of Rs.\n7,04,188/- which form the total interest expenses of Rs.35,11

DODDABALLAPUR PLANNING AUTHORITY,BANGALORE vs. ITO, EXEMPTION, WARD-3, BANGALORE

In the result appeal of the assessee is hereby dismissed

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

section 11(1) of the Act and this amount has been disallowed as the appellant assessee failed to file Form

KARNATAKA INDUSTRIAL AREAS DEVELOPMENT BOARD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, EXEMPTIONS, CIRCLE-1, BANGALORE

In the result, the grounds raised by the assessee in both the appeals\nare allowed except the limitation ground

section 11 is\nto be allowed as claimed by the appellant.\n4. Addition / Disallowance under section 43B\n4.1 The learned

ASSISTANT COMMISSIONER OF INCOME TAX, BENGALURU vs. CMR JNANADHARA TRUST, BENGALURU

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

Bench: Shri George George K & Shri Waseem Ahmed

Section 11 of the Act and computed the assessee’s income in accordance with the normal provisions applicable to an assessee. Furthermore, while computing the assessee’s income, the AO disallowed

ASSISTANT COMMISSIONER OF INCOME TAX, BENGALURU vs. CMR JNANADHARA TRUST, BENGALURU

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

Bench: Shri George George K & Shri Waseem Ahmed

Section 11 of the Act and computed the assessee’s income in accordance with the normal provisions applicable to an assessee. Furthermore, while computing the assessee’s income, the AO disallowed

KARNATAKA INDUSTRIAL AREAS DEVELOPMENT BOARD,BANGALORE vs. DEPUTY COMMISSIONER INCOME TAX, EXEMPTIONS, CIRCLE-1, , BANGALORE

In the result, the grounds raised by the assessee in both the appeals\nare allowed except the limitation ground

section 11 is\nto be allowed as claimed by the appellant.\n4. Addition / Disallowance under section 43B\n4.1 The learned

BRIGADE ENTERPRISES LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1)(2), , BANGALORE

In the result, the assessee’s appeals for assessment years 2008-09 to 2010-11 are partly allowed for statistical purposes

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

disallowances under section 14A of the Act r.w.r. 8D(2)(iii) of the Rules amounting to Rs.1,01,60,000/- for Assessment ITA Nos.528 to 530/Bang/2018 Page 11

M/S BRIGADE ENTERPRISES LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1)(2), BANGALORE

In the result, the assessee’s appeals for assessment years 2008-09 to 2010-11 are partly allowed for statistical purposes

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

disallowances under section 14A of the Act r.w.r. 8D(2)(iii) of the Rules amounting to Rs.1,01,60,000/- for Assessment ITA Nos.528 to 530/Bang/2018 Page 11

BRIGADE ENTERPRISES LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1)(2), BANGALORE

In the result, the assessee’s appeals for assessment years 2008-09 to 2010-11 are partly allowed for statistical purposes

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

disallowances under section 14A of the Act r.w.r. 8D(2)(iii) of the Rules amounting to Rs.1,01,60,000/- for Assessment ITA Nos.528 to 530/Bang/2018 Page 11

M/S. HICAL INFRA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (OSD), RANGE- 1, BANGALORE

In the result, the appeal by the assessee is allowed

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2016-17

disallowed under section 40(a)(ia). As the entire interest expenditure of Rs. 78,11,581 was disallowed under section

M/S. MOBILY INFOTECH INDIA PRIVATE LIMITED,BANGALORE vs. INCOME TAX OFFICER, WARD-4(1)(3), BANGALORE

In the result, the appeal by the assessee is allowed

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2016-17

disallowed under section 40(a)(ia). As the entire interest expenditure of Rs. 78,11,581 was disallowed under section

M/S KBD SUGARS & DISTILLERIES LTD. vs. ACIT,

In the result, the appeals of the assessee for the Assessment Years 2008-

disallowance made by the ld. Assessing Officer under section 36(1)(iii) of the Act of Rs.21,03,510 being interest calculated at the rate of 10% on the increase in work-in-progress amounting to Rs.2,10,35,105 (i.e. Rs.9,21,96,773 minus Rs.7,11

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BANGALORE

Appeal of the assessee is dismissed\nas infructuous

11 and 12 of the Act. Since, the exemption\nunder these sections was denied, the deduction claimed for donations as\napplication of income in the return was also disallowed

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE vs. M/S INFOSYS LIMITED , BANGALORE

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

11,127 was disallowed by the ld. AO. 29. The assessee is aggrieved and went in appeal before the ld. CIT(A) that the assessing officer has erred in disallowing deduction claimed under section

M/S INFOSYS LTD ,BANGALOR E vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

11,127 was disallowed by the ld. AO. 29. The assessee is aggrieved and went in appeal before the ld. CIT(A) that the assessing officer has erred in disallowing deduction claimed under section

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

disallowing the claim of\nexemption under section 11 while processing the return under section\n143(1) of the Act without

KARNATAKA HOUSING BOARD,BANGALORE vs. DCIT, EXEMPTIONS, CIRCLE-1, , BANGALORE

Bench: Shri Laxmi Prasad Sahu\Nand\Nshri Keshav Dubey\N\Nita Nos.512 & 513/Bang/2025\N Assessment Year : 2021-22 & 2015-16\N\Nkarnataka Housing Board\N4Th Floor Cauvery Bhavan\Nk.G. Road\Nbangalore 560 009\Nvs.\Ndcit (Exemptions)\Ncircle-1\Nbangalore\N\Npan No:Aaajk0398K\N\Nappellant Respondent\N\Nappellant By : Sri Padamchand Khincha, A.R.\Nrespondent By : Sri K.M. Mahesh, D.R.\N\Ndate Of Hearing : 17.09.2025\Ndate Of Pronouncement : 15.12.2025\N\Norder\N\Nper Keshav Dubey:\N\Nthese Appeals At The Instance Of The Assessee Are Directed Against The Orders Of The 1D. Cit(A)/Nfac Dated 18.02.2025 Vide Din & Order No.Itba/Nfac/S/250/2024-25/1073418441(1) For The Assessment Year 2021-22 & Vide Order Dated 31.1.2025 With Din & Order No.Itba/Nfac/S/250/2024-25/1072790068(1) For The Assessment Year 2015-16 Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”). Since The Issues In Both The Appeals Are Similar, These Are Clubbed Together, Heard Together & Disposed Of By This Common Order For The Sake Of Convenience.\N\N2. First, We Take Up Assessee'S Appeal In Ita No.512/Bang/2025 For The Assessment Year 2021-22 For Adjudication. The Assessee Has Raised The Following Grounds Of Appeal:\N\N1. General Ground\N\N1.

disallowing expenditure on account of non-deduction of TDS amounting to Rs.1,76,112 under section 40(a)(ia) of the Act.\n\n15. 2. The learned Assessing officer has failed to appreciate that the provisions of section 40(a)(ia) are applicable in computing the income under section 11

VOKKALIGARA SANGHA ,CHIKBALLAPUR vs. INCOME TAX OFFICER, EXEMPTIONS, WARD-3, , BANGALORE

sections": ["11(2)", "139(1)", "143(1)", "11(1)", "154"], "issues": "Whether the disallowance of exemption under Section 11(2) is justified