SRI. DEVENDRA PAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav Writ Petition No. 52305/2018 (T-It) Between: Sri. Devendra Pai S/O. Late Narasimha Pai No. 1012, "Udaya", 2Nd Cross, Vivekananda Circle, Mysore - 23. … Petitioner (By Sri. S. Shankar, Senior Advocate As Amicus Curiae Sri. S. Parthasarathi, Advocate) And: 1. The Assistant Commissioner Of

condonation of delay under Section 119(2)(b) of the Act or on other issues dealt with herein. 20. The Court places on record the appreciation of assistance by the Amicus Curiae. 11

SARVODAYA EDUCATION TRUST vs. THE UNION OF INDIA

Bench: The Hon'Ble Mr. Justice Ashok B. Hinchigeri

11. Relying on the Apex Court’s judgment in the case of AMALGAMATED COALFIELDS LTD. AND ANOTHER v. JANAPADA SABHA CHHINDWARA AND OTHERS reported in AIR 1964 SC 1013, he contends that the principle of constructive res judicata is a special and artificial form of res judicata and therefore should not generally be applied to the writ petitions. He sought

BALKURU HALU UTHPADAKARA vs. PRL COMMISIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

11 by directing respondent No.3 for fresh assessment of their income tax return filed for the Assessment year 2018-19 in accordance with law. 2. The gist of the matters are as under: Case No. Reason for condonation of delay WP No.28871/19 Balkuru Halu Utpadakara Sahakara Sangha Annexure “A” condonation of delay application. Delay is 134 days in filing Return

K M CREDIT SOUHARDA SAHAKARI LTD vs. PRL. COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

11 by directing respondent No.3 for fresh assessment of their income tax return filed for the Assessment year 2018-19 in accordance with law. 2. The gist of the matters are as under: Case No. Reason for condonation of delay WP No.28871/19 Balkuru Halu Utpadakara Sahakara Sangha Annexure “A” condonation of delay application. Delay is 134 days in filing Return

NAVANIDHI VIVIDHODDESHA vs. PRL. COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

11 by directing respondent No.3 for fresh assessment of their income tax return filed for the Assessment year 2018-19 in accordance with law. 2. The gist of the matters are as under: Case No. Reason for condonation of delay WP No.28871/19 Balkuru Halu Utpadakara Sahakara Sangha Annexure “A” condonation of delay application. Delay is 134 days in filing Return

BIDKALKATTE MILK PRODUCERS ' vs. PRL. COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

11 by directing respondent No.3 for fresh assessment of their income tax return filed for the Assessment year 2018-19 in accordance with law. 2. The gist of the matters are as under: Case No. Reason for condonation of delay WP No.28871/19 Balkuru Halu Utpadakara Sahakara Sangha Annexure “A” condonation of delay application. Delay is 134 days in filing Return

SASTHAVU HALU UTHPADAKARA MAHILA vs. PRL COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

11 by directing respondent No.3 for fresh assessment of their income tax return filed for the Assessment year 2018-19 in accordance with law. 2. The gist of the matters are as under: Case No. Reason for condonation of delay WP No.28871/19 Balkuru Halu Utpadakara Sahakara Sangha Annexure “A” condonation of delay application. Delay is 134 days in filing Return

THOMBATHU MILK PRODUCERS vs. PRL COMMISIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

11 by directing respondent No.3 for fresh assessment of their income tax return filed for the Assessment year 2018-19 in accordance with law. 2. The gist of the matters are as under: Case No. Reason for condonation of delay WP No.28871/19 Balkuru Halu Utpadakara Sahakara Sangha Annexure “A” condonation of delay application. Delay is 134 days in filing Return

SHREE GURU NITHYANANDA SOUHARDA vs. PRL COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

11 by directing respondent No.3 for fresh assessment of their income tax return filed for the Assessment year 2018-19 in accordance with law. 2. The gist of the matters are as under: Case No. Reason for condonation of delay WP No.28871/19 Balkuru Halu Utpadakara Sahakara Sangha Annexure “A” condonation of delay application. Delay is 134 days in filing Return

PADUMUNDU MILK PRODUCERS WOMEN vs. PRL COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

11 by directing respondent No.3 for fresh assessment of their income tax return filed for the Assessment year 2018-19 in accordance with law. 2. The gist of the matters are as under: Case No. Reason for condonation of delay WP No.28871/19 Balkuru Halu Utpadakara Sahakara Sangha Annexure “A” condonation of delay application. Delay is 134 days in filing Return

KERADI MILK PRODUCERS WOMEN S vs. PRL COMMISIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

11 by directing respondent No.3 for fresh assessment of their income tax return filed for the Assessment year 2018-19 in accordance with law. 2. The gist of the matters are as under: Case No. Reason for condonation of delay WP No.28871/19 Balkuru Halu Utpadakara Sahakara Sangha Annexure “A” condonation of delay application. Delay is 134 days in filing Return

M/S. THE KOLAR & CHICKBALLAPUR vs. THE ASST. COMMISSIONER

The appeal stands disposed of as indicated above

Bench: S.SUJATHA,RAVI V HOSMANI

11. Section 154 of the Act reads thus: “154. Rectification of mistake.— (1) xxxxx (2) Subject to the other provisions of this section, the authority concerned— (a) may make an amendment under sub- section (1) of its own motion, and (b) shall make such amendment for rectifying any such mistake which has been brought to its notice by the assessee

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

condonation of delay in seeking registration was not available. 8.3 In order to provide relief to such trusts and remove hardship in genuine cases, section 12A of the Income tax Act has been amended to provide that in a case where a trust or institution has been granted registration under section 12AA - 10 - of the Income tax Act, the benefit

THE COMMISSIONER OF INCOME TAX vs. M/s KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

condonation of delay in seeking registration was not available. 8.3 In order to provide relief to such trusts and remove hardship in genuine cases, section 12A of the Income tax Act has been amended to provide that in a case where a trust or institution has been granted registration under section 12AA - 10 - of the Income tax Act, the benefit

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

condonation of delay in seeking registration was not available. 8.3 In order to provide relief to such trusts and remove hardship in genuine cases, section 12A of the Income tax Act has been amended to provide that in a case where a trust or institution has been granted registration under section 12AA - 10 - of the Income tax Act, the benefit

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

condonation of delay in seeking registration was not available. 8.3 In order to provide relief to such trusts and remove hardship in genuine cases, section 12A of the Income tax Act has been amended to provide that in a case where a trust or institution has been granted registration under section 12AA - 10 - of the Income tax Act, the benefit

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

condonation of delay in seeking registration was not available. 8.3 In order to provide relief to such trusts and remove hardship in genuine cases, section 12A of the Income tax Act has been amended to provide that in a case where a trust or institution has been granted registration under section 12AA - 10 - of the Income tax Act, the benefit

M/S N.M.D.C vs. THE AUTHORITY FOR ADVANCE RULING

Bench: R-1.

2) The order referred to in sub-section (1) shall be passed within a period % of ninety days from the date of filing of the appeal under section 100 or a reference under sub-section (5) of section 98. 13 (3) Where the members of the Appellate Authority differ on any point or points referred to in appeal or reference