M/S. PEAK XV PARTNERS ADVISORS PRIVATE LIMITED, ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BANGALORE

In the result, both the appeals of the assessee are allowed

disallowing the claim made by the Appellant under section\n80G of the Act, amounting to Rs.57,79,500/-.\n4.\nThe Hon. CIT(A) erred in not following the decisions of the jurisdictional Income-tax\nAppellate Tribunal in respect of allowability of deduction towards Corporate Social\nResponsibility expenses under Section 80G of the Act.\n5.\nThe Hon. CIT(A) erred

REDSEER MANAGEMENT CONSULTING PRIVATE LIMITED,BENGALURU vs. DCIT, CIRCLE-5(1)(1), BANGALORE

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

5. The remaining amount of the disallowance was\nconfirmed by NFAC on the ground that donations forming\npart of CSR expenditure is not allowable as deduction\nunder section 80G

GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

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

Bench: Shri Chandra Poojari & Shri Keshav Dubey

disallowance under section 80G amounting to INR 2,81,50,000 5. Non-allowability of additional claim filed by the Appellant

NORTHERN OPERATING SERVICES PRIVATE LIMITED,ARGON SOUTH TOWER vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 5 (1)(1), BANGALORE

In the result, appeal filed by the assessee is allowed

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2020-21 M/S. Northern Operating Services Pvt. Ltd., Vs. Dcit, 2Nd Floor Rmz Ecopace, Circle – 5(1)(1), Campus 1C, Bengaluru. Sarjapur Outer Ring Road, Bellandur, Bengaluru – 560 103. Pan : Aaccn 1652 J Appellant Respondent Assessee By : Ms. Divya Motwani, Ca. Revenue By : Shri. D. K. Mishra, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 26.09.2024 Date Of Pronouncement : 27.09.2024

disallowance under section 80G of the Act, vide its directions dated 04.06.2024. Pursuant to the DRP’s directions, the impugned FAO was passed. 5

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BENGALURU, BENGALURU vs. INFOSYS LIMITED, BENGALURU

In the result, appeal filed by the assessee is partly allowed and the appeal filed by the revenue is dismissed

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

disallowance made under section 10AA of the Act ignoring that since no new master service agreement was made, the benefit of claim u/s 10AA from the old SEZ cannot be allowed. 5. The CIT(A) erred in remitting the matter to assessing officer on issue relating to section 80G

JSW INDUSTRIAL GASES LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(3)(1), BENGALURU, BENGALURU

In the result, appeal filed by the assessee is allowed

80G(5) of the Act on or after 1.10.2009 would be a onetime approval, which would be valid till it is withdrawn. Therefore, in view of the above circular, we are of the opinion that this ground of the ld. CIT(A)/NFAC is not tenable.\n5.2 Further, we take a note of the fact that section

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

In the result, appeal filed by the assessee is partly allowed and the\nappeal filed by the revenue is dismissed

Bench: Shri Waseem Ahmed\Nand\Nshri Keshav Dubey\N\N\Nita No. 881/Bang/2023\N Assessment Year: 2019-20\N\Ninfosys Limited\Nplot 44, Konappana Agrahara\Nhosur Road, Konappana\Nbangalore - 560100\Nkarnataka\N\Npan: Aaaci4798L\N\Nappellant\N\Nvs.\N\Ndy. Commissioner Of Income Tax\Ncircle - 3(1)(1)\Nbmtc Building, 80 Feet Road\Nkoramangala, Bangalore – 560095\Nkarnataka\N\Nrespondent\N\Nita No. 245/Bang/2024\N Assessment Year: 2019-20\N\Njt. Commissioner Of Income Tax (Osd)\Ncircle - 3(1)(1)\Nroom No. 241, 2Nd Floor\Nbmtc Building, 80 Feet Road\N6Th Block, Koramangala\Nbangalore - 560095\Nkarnataka\N\Nvs.\N\Ninfosys Limited\Nplot 44, Konappana Agrahara\Nhosur Road, Konappana\Nbangalore - 560100\Nkarnataka\N\Npan: Aaaci4798L\N\Nappellant\N\Nrespondent\N\Nassessee By\Ndepartment By\N\Nsri Padam Chand Khincha – Ca\Nsmt. Srinandini Das – Cit - Dr\N\Ndate Of Hearing\Ndate Of Pronouncement:\N\N09.05.2025\N06.08.2025\N\Norder\N\Nper Keshav Dubey:\N\Nthese Cross Appeals Are Filed Against The Order Of Ld. Commissioner Of\Nincome Tax (Appeals), National Faceless Appeal Centre, Delhi [In Short \"Ld.\Ncit(A)/Nfac] Vide Din & Order No. Itba/Nfac/S/250/2023-24/1056786183(1) Dated 05.10.2023 Passed U/S.250 Of The Income Tax\Nact, 1961 (In Short “The Act\") For The A.Y.2019-20.\N\Npage 2 Of 34\N\N2. The Assessee Has Raised The Following Grounds Of Appeal: - \N\N\"1.\N\Ngeneral Ground\N\N1.

5 of the Revenue deals with the disallowance of\ndeduction under section 80G of the in respect of CSR donations

FINASTRA SOFTWARE SOLUTIONS (INDIA) PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

In the result, the appeal filed by the assessee stands allowed as indicated hereinabove

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(Tp)A No. 189/Bang/2022 Assessment Year : 2017-18 M/S. Finastra Software Solutions (India) Pvt. Ltd., 4Th To 6Th Floor, Virgo The Deputy Building, Bagmane Commissioner Of Constellation Income Tax, Business Park Outer Circle – 3 (1)(1), Ring Road, Vs. Bangalore. Dodanekundi, Bangalore. Pan: Aaack9067G Appellant Respondent : Smt. Tanmayee Rajkumar, Assessee By Advocate Revenue By : Ms. Neera Malhotra, Cit-Dr Date Of Hearing : 01-03-2023 Date Of Pronouncement : 31-05-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 27.01.2022 For A.Y. 2017-18 On Following Grounds Of Appeal: “1. The Impugned Final Assessment Order Dated 27.01.2022 Was Not Communicated In The Manner Prescribed Under The Income-Tax Act, 1961 & The Rules Made Thereunder & Therefore The Proceedings Are Null & Void.

disallowance under Section 80G of the Act of Rs. 5,50,000/- as being contributions made by the Appellant towards

SRI SRINIVASA TRUST,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BANGALORE

In the result, the appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

80G of the Act. The assessee trust is engaged in charitable activities, including education and healthcare. The Assessing Officer (AO) disallowed the donation made by the assessee to another trust on the ground that the recipient trust was not registered under section 12A of the Act. As per the provisions of section 11 of the Act, a charitable trust

SRI SRINIVASA TRUST,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BANGALORE

In the result, the appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

80G of the Act. The assessee trust is engaged in charitable activities, including education and healthcare. The Assessing Officer (AO) disallowed the donation made by the assessee to another trust on the ground that the recipient trust was not registered under section 12A of the Act. As per the provisions of section 11 of the Act, a charitable trust

DIVYA DINESH ,BENGALURU vs. DCIT, CIRCLE-7(1)(1), BANGALORE

In the result appeal of the assessee is allowed

5,00,461)\nD. Interest Income\nRs. 1,16,275/-\nTotal (A+B+C+D)\nRs. 68,81,000/-\n4.2 Further, the assessee against the taxable income at normal slab\nrate of Rs. 68,81,000/- claimed deduction under section 80G of the Act\nfor Rs. 68,81,000/- only. Hence, the assessee declared total income

DIVYA DINESH ,BENGALURU vs. DCIT, CIRCLE-7(1)(1), BANGALORE

In the result appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

disallowance made by CPC be deleted and the return computation be accepted. . ITA No.2194 & 2195/Bang/2025 Page 5 of 16 7. However, the learned CIT(A) examined the facts of the case, the intimation issued under section 143(1) of the Act, the rectification order passed under section 154 of the Act, and the submissions of the appellant

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BENGALURU, BENGALURU vs. CANARA BANK, BENGALURU

In the result, appeal of the revenue in ITA No

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessmentyear: 2017-18

80G of the Act but if it could be termed as an expenditure of the category falling under section 37(1) of the Act, then the right of the assessee to claim the whole of it as allowance under section 37(1) of the Act cannot be denied but such money must be laid out wholly or exclusively

LOWES SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(1)(1),, BANGALORE

In the result, the appeal of the assessee is partly allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2020-21

disallowing the deduction of INR 76,48,794/-claimed by the Appellant under Section 80G of the Act. 9. The Ld. AO has erred in levying interest of INR 3,38,11,128/- under Section 234B. The Levy of interest under section 2348 of the Act is consequential in nature. 10. The Ld. AO has erred in levying interest

M/S. GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. THE JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE-3, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

Bench: Shri Chandra Poojari & Smt. Beena Pillai

80G -- -- Representative 8. -- -- assessee Claim for deduction – 9. -- -- proviso to 40(a)(i) 10. MAT Credit -- -- 11. TDS Credit -- -- Incorrect Refund 12. -- -- Calculation 13. Education Cess -- -- Interest u/s. 234B -- -- Interest u/s. 234D -- -- 14. Initiation of penalty proceedings u/s. -- -- 271(1)(c). 2.1 However, for the sake of convenience, grounds raised by the assessee for A.Y. 2010-11 are reproduced

DCIT, BANGALORE vs. M/S GOOGLE INDIA PVT. LTD.,, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

Bench: Shri Chandra Poojari & Smt. Beena Pillai

80G -- -- Representative 8. -- -- assessee Claim for deduction – 9. -- -- proviso to 40(a)(i) 10. MAT Credit -- -- 11. TDS Credit -- -- Incorrect Refund 12. -- -- Calculation 13. Education Cess -- -- Interest u/s. 234B -- -- Interest u/s. 234D -- -- 14. Initiation of penalty proceedings u/s. -- -- 271(1)(c). 2.1 However, for the sake of convenience, grounds raised by the assessee for A.Y. 2010-11 are reproduced

MS GOOGLE INDIA PVT LTD,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), BENGALURU

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

Bench: Shri Chandra Poojari & Smt. Beena Pillai

80G -- -- Representative 8. -- -- assessee Claim for deduction – 9. -- -- proviso to 40(a)(i) 10. MAT Credit -- -- 11. TDS Credit -- -- Incorrect Refund 12. -- -- Calculation 13. Education Cess -- -- Interest u/s. 234B -- -- Interest u/s. 234D -- -- 14. Initiation of penalty proceedings u/s. -- -- 271(1)(c). 2.1 However, for the sake of convenience, grounds raised by the assessee for A.Y. 2010-11 are reproduced

GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

Bench: Shri Chandra Poojari & Smt. Beena Pillai

80G -- -- Representative 8. -- -- assessee Claim for deduction – 9. -- -- proviso to 40(a)(i) 10. MAT Credit -- -- 11. TDS Credit -- -- Incorrect Refund 12. -- -- Calculation 13. Education Cess -- -- Interest u/s. 234B -- -- Interest u/s. 234D -- -- 14. Initiation of penalty proceedings u/s. -- -- 271(1)(c). 2.1 However, for the sake of convenience, grounds raised by the assessee for A.Y. 2010-11 are reproduced