BINDUMALYAM PANDURANGA ALLANHARINARAYAN ,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(1), BENGALURU

In the result, appeal filed by the assessee is partly\nallowed

house property. However, regarding the Purvankara flat, the Tribunal found that the AO rightly considered the fair rental value as the property was not let for the entire year.", "result": "Partly Allowed", "sections": [ "143(1)", "143(2)", "142(1)", "44AD", "23

THE KARNATAKA STATE COOPERATIVE AGRICULTURE AND DEVELOPMENT BANK LIMITED ,BANGLAORE vs. INCOME TAX OFFICER, WARD-5(2)(1), BENGALURU

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2022-23

house property. Therefore, in our considered view disallowances made by the AO under section 80P(2) of the Act on the amount of rent on building for Rs. 15,57,093/- shown in profit & loss account under the head other income is misplaced and amounts to double taxation. Accordingly, the disallowances of other income under section 80P(2

YASH VARDHAN ARYA,BANGALORE vs. THE INCOME TAX OFFICER, (INTERNATIONAL TAXATION) WARD-1(1), BANGALORE

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

Bench: Shri George George K

section 23(1)(a) of the I.T.Act invoked by the CIT(A). Since the lease rental received for the relevant assessment year being `Nil’, the same has to be adopted instead of ALV as ordered by the CIT(A). Further, the lease rental received by the assessee from 01.06.2016 was disclosed under the head “income from house property

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, HUBBALLI, HUBBALLI vs. SMT. SHEELA PRASANNAKUMAR , CHITRADURGA

In the result, the appeals of the Revenue are dismissed

section 56(2)(x) of the Act is applicable from 01.04.2017 and the case is\nrelated to the Financial Year 2016-17, the assessee has made part\n(substantial) payment before 31.03.2017 and at that time the charging\nsection was not in force in the statute book. Therefore, the addition made by\nthe AO is beyond the provision

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

2 (15) of the IT Act. Hence, the exemption under section 11 of the IT Act ought not to have been denied. 4. As regards the objectives of the Assessee do not involve carrying on any activity in the nature of trade, commerce or business or rendering any service in relation to any trade, commerce or business:[Ground

M/S. DAKSHINA KANNADA NIRMITHI KENDRA,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE -1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

2 (15) of the IT Act. Hence, the exemption under section 11 of the IT Act ought not to have been denied. 4. As regards the objectives of the Assessee do not involve carrying on any activity in the nature of trade, commerce or business or rendering any service in relation to any trade, commerce or business:[Ground

M/S. UDUPI NIRMITHI KENDRA,UDUPI vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS) CIRCLE-1, MANGALORE

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

2 (15) of the IT Act. Hence, the exemption under section 11 of the IT Act ought not to have been denied. 4. As regards the objectives of the Assessee do not involve carrying on any activity in the nature of trade, commerce or business or rendering any service in relation to any trade, commerce or business:[Ground

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

2 (15) of the IT Act. Hence, the exemption under section 11 of the IT Act ought not to have been denied. 4. As regards the objectives of the Assessee do not involve carrying on any activity in the nature of trade, commerce or business or rendering any service in relation to any trade, commerce or business:[Ground

M/S. UDUPI NIRMITHI KEDRA,UDUPI vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE - 1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

2 (15) of the IT Act. Hence, the exemption under section 11 of the IT Act ought not to have been denied. 4. As regards the objectives of the Assessee do not involve carrying on any activity in the nature of trade, commerce or business or rendering any service in relation to any trade, commerce or business:[Ground

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1,, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

2 (15) of the IT Act. Hence, the exemption under section 11 of the IT Act ought not to have been denied. 4. As regards the objectives of the Assessee do not involve carrying on any activity in the nature of trade, commerce or business or rendering any service in relation to any trade, commerce or business:[Ground

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

2 (15) of the IT Act. Hence, the exemption under section 11 of the IT Act ought not to have been denied. 4. As regards the objectives of the Assessee do not involve carrying on any activity in the nature of trade, commerce or business or rendering any service in relation to any trade, commerce or business:[Ground

KARNATAKA CHINMAYA SEVA TRUST,BENGALURU vs. DCIT-(EXEMPTIONS) CIRCLE-1, BANGALORE

In the result, the appeal of the assessee in ITA No

2) and 142(1) were issued by the ld. Assessing Officer, during the\ncourse of assessment proceedings. The objects of the assessee as per assessee trust\ndeed reads as under:-\n“(i) To conduct study groups, lecture series, translate, publish, print and\ndistribute books, journals, periodicals, literature, etc for promoting and spread\nof Indian Culture and education and enlightenment among

M/S. HANUMANTHAPPA CHANDRASHEKAR,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 3(2)(1), BANGALORE

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

Bench: Shri Chandra Poojari

Houses of Parliament.” 43. The enactments relating to land acquisition specified in the Fourth Schedule referred to in sub-section (1) of Section 105 consists of the following thirteen Parliamentary enactments, namely: “THE FOURTH SCHEDULE [See section 105] LIST OF ENACTMENTS REGULATING LAND ACQUISITION AND REHABILITATION AND RESETTLEMENT 1. The Ancient Monuments and Archaeological Sites and Remains

KARNATAKA CHINMAYA SEVA TRUST,BENGALURU vs. DCIT-(EXEMPTIONS) CIRCLE-1, BANGALORE

In the result, the appeal of the assessee in ITA No

2) and 142(1) were issued by the ld. Assessing Officer, during the\ncourse of assessment proceedings. The objects of the assessee as per assessee trust\ndeed reads as under:-\n“(i) To conduct study groups, lecture series, translate, publish, print and\ndistribute books, journals, periodicals, literature, etc for promoting and spread\nof Indian Culture and education and enlightenment among

THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK ,BENGALURU vs. INCOME-TAX OFFICE, WARD-5(2)(1), BENGALURU

In the result, the appeals filed by the assessee stands partly\nallowed as indicated herinabove

housing etc. The Ld.AR submitted that the PCARD Banks\nare forwarding such loan applications along with technical and\nfinancial appraisal reports to the district officer of the assessee.\nThe amount required for the PCARD Banks for sanction of loans\ninvolved in such loan application is provided by the assessee to\nthe concerned PCARD Banks in the form of loans

THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK,BENGALURU vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, the appeals filed by the assessee stands partly\nallowed as indicated herinabove

housing etc. The Ld.AR submitted that the PCARD Banks\nare forwarding such loan applications along with technical and\nfinancial appraisal reports to the district officer of the assessee.\nThe amount required for the PCARD Banks for sanction of loans\ninvolved in such loan application is provided by the assessee to\nthe concerned PCARD Banks in the form of loans

THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK,BENGALURU vs. INCOME TAX OFFICER, WARD-5(2)(1) , BANGALORE

housing etc. The Ld.AR submitted that the PCARD Banks\nare forwarding such loan applications along with technical and\nfinancial appraisal reports to the district officer of the assessee.\nThe amount required for the PCARD Banks for sanction of loans\ninvolved in such loan application is provided by the assessee to\nthe concerned PCARD Banks in the form of loans

THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK,BENGALURU vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, the appeals filed by the assessee stands partly\nallowed as indicated herinabove

housing etc. The Ld.AR submitted that the PCARD Banks\nare forwarding such loan applications along with technical and\nfinancial appraisal reports to the district officer of the assessee.\nThe amount required for the PCARD Banks for sanction of loans\ninvolved in such loan application is provided by the assessee to\nthe concerned PCARD Banks in the form of loans