IBM ISRAEL LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

B V 270A 18 not offered u/s 148 IBM United Kingdom 2017- 498/Bang/2024 Filed but In ROI filed 270A Limited 18 not offered u/s 148 Category E: 270A case where original return under section 139(1) of the Act has not been filed and receipts were offered to tax in the return filed under section

IBM UNITED KINGDOM LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

B V 2017- 18 270A 503/Bang/2024 Filed but not offered In ROI filed u/s 148 IBM United Kingdom Limited 2017- 18 270A 498/Bang/2024 Filed but not offered In ROI filed u/s 148 Category E: 270A case where original return under section 139(1) of the Act has not been filed and receipts were offered to tax in the return filed

IBM CORPORATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

B V 270A 18 not offered u/s 148 IBM United Kingdom 2017- 498/Bang/2024 Filed but In ROI filed 270A Limited 18 not offered u/s 148 Category E: 270A case where original return under section 139(1) of the Act has not been filed and receipts were offered to tax in the return filed under section

IBM CANADA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, CIRCLE-1(2) , BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

B V 2017- 270A 503/Bang/2024 Filed but In ROI filed 18 not offered u/s 148 IBM United Kingdom 2017- 270A 498/Bang/2024 Filed but In ROI filed Limited 18 not offered u/s 148 Category E: 270A case where original return under section 139(1) of the Act has not been filed and receipts were offered to tax in the return filed

IBM AUSTRALIA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

B V 2017- 270A 503/Bang/2024 Filed but In ROI filed 18 not offered u/s 148 IBM United Kingdom 2017- 270A 498/Bang/2024 Filed but In ROI filed Limited 18 not offered u/s 148 Category E: 270A case where original return under section 139(1) of the Act has not been filed and receipts were offered to tax in the return filed

COMPAGNIE IBM FRANCE,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

B V 270A 503/Bang/2024 Filed but In ROI filed 18 not offered u/s 148 2017- IBM United Kingdom 270A 498/Bang/2024 Filed but In ROI filed Limited 18 not offered u/s 148 Category E: 270A case where original return under section 139(1) of the Act has not been filed and receipts were offered to tax in the return filed under

IBM CANADA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, CIRCLE-1(2), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

B V 2017- 270A 503/Bang/2024 Filed but In ROI filed 18 not offered u/s 148 IBM United Kingdom 2017- 270A 498/Bang/2024 Filed but In ROI filed Limited 18 not offered u/s 148 Category E: 270A case where original return under section 139(1) of the Act has not been filed and receipts were offered to tax in the return filed

IBM ISRAEL LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

B V 2017- 270A 503/Bang/2024 Filed but In ROI filed 18 not offered u/s 148 IBM United Kingdom 2017- 270A 498/Bang/2024 Filed but In ROI filed Limited 18 not offered u/s 148 Category E: 270A case where original return under section 139(1) of the Act has not been filed and receipts were offered to tax in the return filed

IBM CANADA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

B V 2017- 270A 503/Bang/2024 Filed but In ROI filed 18 not offered u/s 148 IBM United Kingdom 2017- 270A 498/Bang/2024 Filed but In ROI filed Limited 18 not offered u/s 148 Category E: 270A case where original return under section 139(1) of the Act has not been filed and receipts were offered to tax in the return filed

IBM JAPAN LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, CIRCLE-1(2) , BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

B V 2017- 270A 503/Bang/2024 Filed but In ROI filed 18 not offered u/s 148 IBM United Kingdom 2017- 270A 498/Bang/2024 Filed but In ROI filed Limited 18 not offered u/s 148 Category E: 270A case where original return under section 139(1) of the Act has not been filed and receipts were offered to tax in the return filed

IBM AUSTRALIA LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

B V 270A 503/Bang/2024 | Filed but In ROI filed 18 not offered u/s 148 2017- IBM United Kingdom 270A 498/Bang/2024 | Filed but In ROI filed Limited 18 not offered u/s 148 Category E: 270A case where original return under section 139(1) of the Act has not been filed and receipts were offered to tax in the return filed under

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

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

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

U/s 270A of the Act. In the opinion of ld. CIT(A)/NFAC the AO has failed to establish that any mens rea was involved & the assessee willfully misrepresented or suppressed the facts. 9.4 For the purpose of evaluating the correctness of rival submissions addressed we deem it apposite to extract section 270A of the Act herein below: 270A. Penalty

RAGHURAM ENTERPRISES,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1835 to 1840/Bang/2025 Assessment Year: 2013-14 to 2018-19 M/s Raghuram Enterprises, Vs. The Dy. Commissioner of No.9/42, 6th Main, APMC Yard, Income Tax, Yeshwanthpur, Central Circle – 1(3), Bangalore – 560 022. Bengaluru PAN – AABFR 5233 M APPELLANT RESPONDENT Assessee by : Shri

RAGHURAM ENTERPRISES,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1835 to 1840/Bang/2025 Assessment Year: 2013-14 to 2018-19 M/s Raghuram Enterprises, Vs. The Dy. Commissioner of No.9/42, 6th Main, APMC Yard, Income Tax, Yeshwanthpur, Central Circle – 1(3), Bangalore – 560 022. Bengaluru PAN – AABFR 5233 M APPELLANT RESPONDENT Assessee by : Shri

RAGHURAM ENTERPRISES,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3),, BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1835 to 1840/Bang/2025 Assessment Year: 2013-14 to 2018-19 M/s Raghuram Enterprises, Vs. The Dy. Commissioner of No.9/42, 6th Main, APMC Yard, Income Tax, Yeshwanthpur, Central Circle – 1(3), Bangalore – 560 022. Bengaluru PAN – AABFR 5233 M APPELLANT RESPONDENT Assessee by : Shri

RAGHURAM ENTERPRISES ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1835 to 1840/Bang/2025 Assessment Year: 2013-14 to 2018-19 M/s Raghuram Enterprises, Vs. The Dy. Commissioner of No.9/42, 6th Main, APMC Yard, Income Tax, Yeshwanthpur, Central Circle – 1(3), Bangalore – 560 022. Bengaluru PAN – AABFR 5233 M APPELLANT RESPONDENT Assessee by : Shri

RAGHURAM ENTERPRISES,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1835 to 1840/Bang/2025 Assessment Year: 2013-14 to 2018-19 M/s Raghuram Enterprises, Vs. The Dy. Commissioner of No.9/42, 6th Main, APMC Yard, Income Tax, Yeshwanthpur, Central Circle – 1(3), Bangalore – 560 022. Bengaluru PAN – AABFR 5233 M APPELLANT RESPONDENT Assessee by : Shri

RAGHURAM ENTERPRISES ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1835 to 1840/Bang/2025 Assessment Year: 2013-14 to 2018-19 M/s Raghuram Enterprises, Vs. The Dy. Commissioner of No.9/42, 6th Main, APMC Yard, Income Tax, Yeshwanthpur, Central Circle – 1(3), Bangalore – 560 022. Bengaluru PAN – AABFR 5233 M APPELLANT RESPONDENT Assessee by : Shri