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31 results for “penalty u/s 271”+ Section 10Bclear

Sorted by relevance

Delhi70Mumbai57Hyderabad37Bangalore31Chennai12Kolkata11Jaipur9Lucknow7Pune6Indore6Cuttack4Ahmedabad3Visakhapatnam2Allahabad2Jodhpur2Cochin2Chandigarh2Patna2Dehradun1Rajkot1

Key Topics

Section 271(1)(c)54Section 1128Addition to Income28Section 12A22Section 143(3)21Penalty20Transfer Pricing18Deduction12Charitable Trust

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

In the result, all these 9 appeals filed by the assessee are allowed

ITA 747/BANG/2025[2016-17]Status: DisposedITAT Bangalore25 Jun 2025AY 2016-17

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Ravish Rao, CAFor Respondent: Shri Balusamy N, Jt.CIT(DR)(ITAT), Bengaluru
Section 11Section 12ASection 143(1)Section 143(3)Section 271(1)(c)

10B showing that it is registered u/s. 12A of the Income-tax Act, 1961 [the Act] declaring its total income at Nil. The above return was processed u/s. 143(1) and subsequently picked up for scrutiny. The assessment order was passed u/s. 143(3) on 28.12.2021 wherein total income was assessed at Rs.9,20,360 considering the same as business

Showing 1–20 of 31 · Page 1 of 2

11
Section 143(1)10
Exemption10
Comparables/TP9

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

In the result, all these 9 appeals filed by the assessee are allowed

ITA 746/BANG/2025[2016-17]Status: DisposedITAT Bangalore25 Jun 2025AY 2016-17

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Ravish Rao, CAFor Respondent: Shri Balusamy N, Jt.CIT(DR)(ITAT), Bengaluru
Section 11Section 12ASection 143(1)Section 143(3)Section 271(1)(c)

10B showing that it is registered u/s. 12A of the Income-tax Act, 1961 [the Act] declaring its total income at Nil. The above return was processed u/s. 143(1) and subsequently picked up for scrutiny. The assessment order was passed u/s. 143(3) on 28.12.2021 wherein total income was assessed at Rs.9,20,360 considering the same as business

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

In the result, all these 9 appeals filed by the assessee are allowed

ITA 745/BANG/2025[2013-14]Status: DisposedITAT Bangalore25 Jun 2025AY 2013-14

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Ravish Rao, CAFor Respondent: Shri Balusamy N, Jt.CIT(DR)(ITAT), Bengaluru
Section 11Section 12ASection 143(1)Section 143(3)Section 271(1)(c)

10B showing that it is registered u/s. 12A of the Income-tax Act, 1961 [the Act] declaring its total income at Nil. The above return was processed u/s. 143(1) and subsequently picked up for scrutiny. The assessment order was passed u/s. 143(3) on 28.12.2021 wherein total income was assessed at Rs.9,20,360 considering the same as business

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

In the result, all these 9 appeals filed by the assessee are allowed

ITA 744/BANG/2025[2013-14]Status: DisposedITAT Bangalore25 Jun 2025AY 2013-14

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Ravish Rao, CAFor Respondent: Shri Balusamy N, Jt.CIT(DR)(ITAT), Bengaluru
Section 11Section 12ASection 143(1)Section 143(3)Section 271(1)(c)

10B showing that it is registered u/s. 12A of the Income-tax Act, 1961 [the Act] declaring its total income at Nil. The above return was processed u/s. 143(1) and subsequently picked up for scrutiny. The assessment order was passed u/s. 143(3) on 28.12.2021 wherein total income was assessed at Rs.9,20,360 considering the same as business

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

In the result, all these 9 appeals filed by the assessee are allowed

ITA 741/BANG/2025[2011-12]Status: DisposedITAT Bangalore25 Jun 2025AY 2011-12

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Ravish Rao, CAFor Respondent: Shri Balusamy N, Jt.CIT(DR)(ITAT), Bengaluru
Section 11Section 12ASection 143(1)Section 143(3)Section 271(1)(c)

10B showing that it is registered u/s. 12A of the Income-tax Act, 1961 [the Act] declaring its total income at Nil. The above return was processed u/s. 143(1) and subsequently picked up for scrutiny. The assessment order was passed u/s. 143(3) on 28.12.2021 wherein total income was assessed at Rs.9,20,360 considering the same as business

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

In the result, all these 9 appeals filed by the assessee are allowed

ITA 740/BANG/2025[2011-12]Status: DisposedITAT Bangalore25 Jun 2025AY 2011-12

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Ravish Rao, CAFor Respondent: Shri Balusamy N, Jt.CIT(DR)(ITAT), Bengaluru
Section 11Section 12ASection 143(1)Section 143(3)Section 271(1)(c)

10B showing that it is registered u/s. 12A of the Income-tax Act, 1961 [the Act] declaring its total income at Nil. The above return was processed u/s. 143(1) and subsequently picked up for scrutiny. The assessment order was passed u/s. 143(3) on 28.12.2021 wherein total income was assessed at Rs.9,20,360 considering the same as business

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

In the result, all these 9 appeals filed by the assessee are allowed

ITA 739/BANG/2025[2010-11]Status: DisposedITAT Bangalore25 Jun 2025AY 2010-11

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Ravish Rao, CAFor Respondent: Shri Balusamy N, Jt.CIT(DR)(ITAT), Bengaluru
Section 11Section 12ASection 143(1)Section 143(3)Section 271(1)(c)

10B showing that it is registered u/s. 12A of the Income-tax Act, 1961 [the Act] declaring its total income at Nil. The above return was processed u/s. 143(1) and subsequently picked up for scrutiny. The assessment order was passed u/s. 143(3) on 28.12.2021 wherein total income was assessed at Rs.9,20,360 considering the same as business

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

In the result, all these 9 appeals filed by the assessee are allowed

ITA 743/BANG/2025[2012-13]Status: DisposedITAT Bangalore25 Jun 2025AY 2012-13

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Ravish Rao, CAFor Respondent: Shri Balusamy N, Jt.CIT(DR)(ITAT), Bengaluru
Section 11Section 12ASection 143(1)Section 143(3)Section 271(1)(c)

10B showing that it is registered u/s. 12A of the Income-tax Act, 1961 [the Act] declaring its total income at Nil. The above return was processed u/s. 143(1) and subsequently picked up for scrutiny. The assessment order was passed u/s. 143(3) on 28.12.2021 wherein total income was assessed at Rs.9,20,360 considering the same as business

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

In the result, all these 9 appeals filed by the assessee are allowed

ITA 742/BANG/2025[2012-13]Status: DisposedITAT Bangalore25 Jun 2025AY 2012-13

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Ravish Rao, CAFor Respondent: Shri Balusamy N, Jt.CIT(DR)(ITAT), Bengaluru
Section 11Section 12ASection 143(1)Section 143(3)Section 271(1)(c)

10B showing that it is registered u/s. 12A of the Income-tax Act, 1961 [the Act] declaring its total income at Nil. The above return was processed u/s. 143(1) and subsequently picked up for scrutiny. The assessment order was passed u/s. 143(3) on 28.12.2021 wherein total income was assessed at Rs.9,20,360 considering the same as business

DEPUTY COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1, BENGALURU vs. RASHTROTTHANA PARISHAT, BENGALURU

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

ITA 1666/BANG/2024[2017-18]Status: HeardITAT Bangalore30 Dec 2024AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2017=18

For Appellant: Ms. Neera Malhotra CIT-D.RFor Respondent: Sri Prakash Shridhar Hegde, CA
Section 11Section 11(6)Section 250Section 270ASection 274

10B has declared the amount of income applied to charitable or religious purposes in India during the Asst. year 2017-18 as Rs. 67,70,38,920/- [ Rs.55,56,54,057/- (revenue expenditure) + Rs. 8,11,20,826/- (capital expenditure)] which amounts to claim of double deduction & the same is accepted by the assessee on the I. Tax web portal

M/S GOOGLE INDIA PRIVATE LIMITED ,BANGALORE vs. 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:

ITA 3430/BANG/2018[2014-15]Status: DisposedITAT Bangalore31 Jul 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

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 as under: “Based on the facts and circumstances of the case, Google India Private Limited (hereinafter referred to as the the Appellant') respectfully submits that the order of the Learned Deputy Commissioner of Income-tax, Circle

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:

ITA 205/BANG/2015[2010-11]Status: DisposedITAT Bangalore31 Jul 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

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 as under: “Based on the facts and circumstances of the case, Google India Private Limited (hereinafter referred to as the the Appellant') respectfully submits that the order of the Learned Deputy Commissioner of Income-tax, Circle

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:

ITA 68/BANG/2015[2010-11]Status: DisposedITAT Bangalore31 Jul 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

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 as under: “Based on the facts and circumstances of the case, Google India Private Limited (hereinafter referred to as the the Appellant') respectfully submits that the order of the Learned Deputy Commissioner of Income-tax, Circle

GOOGLE INDIA PVT. LTD. vs. DCIT, BANGALORE

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

ITA 559/BANG/2016[2011-12]Status: DisposedITAT Bangalore31 Jul 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

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 as under: “Based on the facts and circumstances of the case, Google India Private Limited (hereinafter referred to as the the Appellant') respectfully submits that the order of the Learned Deputy Commissioner of Income-tax, Circle

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:

ITA 881/BANG/2016[2011-12]Status: DisposedITAT Bangalore31 Jul 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

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 as under: “Based on the facts and circumstances of the case, Google India Private Limited (hereinafter referred to as the the Appellant') respectfully submits that the order of the Learned Deputy Commissioner of Income-tax, Circle

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:

ITA 2890/BANG/2017[2013-14]Status: DisposedITAT Bangalore31 Jul 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

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 as under: “Based on the facts and circumstances of the case, Google India Private Limited (hereinafter referred to as the the Appellant') respectfully submits that the order of the Learned Deputy Commissioner of Income-tax, Circle

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:

ITA 2301/BANG/2019[2015-16]Status: DisposedITAT Bangalore31 Jul 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

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 as under: “Based on the facts and circumstances of the case, Google India Private Limited (hereinafter referred to as the the Appellant') respectfully submits that the order of the Learned Deputy Commissioner of Income-tax, Circle

M/S. GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), BANGALORE

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

ITA 387/BANG/2017[2012-13]Status: DisposedITAT Bangalore31 Jul 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

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 as under: “Based on the facts and circumstances of the case, Google India Private Limited (hereinafter referred to as the the Appellant') respectfully submits that the order of the Learned Deputy Commissioner of Income-tax, Circle

ASTRAZENECA PHARMA INDIA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

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

ITA 284/BANG/2021[2016-17]Status: DisposedITAT Bangalore25 Jun 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Sri Nikhil Tiwari, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 143(3)Section 37Section 37(1)

penalty proceedings under section 274 read with section 271(1)(c) of the Act. The Appellant craves, to consider each of the above grounds of appeal without prejudice to each other and craves to leave or add, alter, delete or modify all or any of the above grounds of appeal. 2. The assessee also raised additional grounds of appeal vide

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

ITA 298/BANG/2021[2016-17]Status: DisposedITAT Bangalore24 Apr 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri Madhur Agarwal, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 144C(10)Section 92CSection 92C(3)

10B(3) of the Rules. 1.16.2 The Hon'ble DRP/ learned AO / TPO have erred in law by disregarding the guidance's prescribed in TP guidelines issued by the Institute of Chartered Accountants of India, Revised — 2017 ("ICAI Guidelines"), OECD TP guidelines for Multinational Enterprises and Tax Administration issued by Organization for Economic Cooperation and Development ("OECD Guidelines") in July