SARVODAYA EDUCATION TRUST vs. THE UNION OF INDIA

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

delay in the payment of gratuity and whether the Controlling 48 Authority’s permission is obtained by the employer for not paying the gratuity. If an employee has not made an application/s for the payment of gratuity before the employer/Controlling Authority, or if he has not produced the documents in support of his claims, the proviso to Section

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

2)(b) of the Act is enclosed at Annexure-F. 6. The respondent – Authority by its order at Annexure-G has rejected the application for condonation of delay as time barred as return of income could not be condoned after 6 years from the end of the assessment year and thereby foreclosing the processing of revised return. 7. Petitioner

NAVANIDHI VIVIDHODDESHA vs. PRL. COMMISSIONER OF INCOME TAX

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

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. Newly Registered Society. First year of filing of Return. Unaware of provisions of the Income Tax Act. WP 28872/2019 Keradi Milk Producers Women

SASTHAVU HALU UTHPADAKARA MAHILA vs. PRL COMMISSIONER OF INCOME TAX

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

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. Newly Registered Society. First year of filing of Return. Unaware of provisions of the Income Tax Act. WP 28872/2019 Keradi Milk Producers Women

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

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

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. Newly Registered Society. First year of filing of Return. Unaware of provisions of the Income Tax Act. WP 28872/2019 Keradi Milk Producers Women

THOMBATHU MILK PRODUCERS vs. PRL COMMISIONER OF INCOME TAX

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

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. Newly Registered Society. First year of filing of Return. Unaware of provisions of the Income Tax Act. WP 28872/2019 Keradi Milk Producers Women

BALKURU HALU UTHPADAKARA vs. PRL COMMISIONER OF INCOME TAX

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

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. Newly Registered Society. First year of filing of Return. Unaware of provisions of the Income Tax Act. WP 28872/2019 Keradi Milk Producers Women

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

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

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. Newly Registered Society. First year of filing of Return. Unaware of provisions of the Income Tax Act. WP 28872/2019 Keradi Milk Producers Women

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

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

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. Newly Registered Society. First year of filing of Return. Unaware of provisions of the Income Tax Act. WP 28872/2019 Keradi Milk Producers Women

PADUMUNDU MILK PRODUCERS WOMEN vs. PRL COMMISSIONER OF INCOME TAX

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

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. Newly Registered Society. First year of filing of Return. Unaware of provisions of the Income Tax Act. WP 28872/2019 Keradi Milk Producers Women

SHREE GURU NITHYANANDA SOUHARDA vs. PRL COMMISSIONER OF INCOME TAX

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

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. Newly Registered Society. First year of filing of Return. Unaware of provisions of the Income Tax Act. WP 28872/2019 Keradi Milk Producers Women

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

The appeal stands disposed of as indicated above

Bench: S.SUJATHA,RAVI V HOSMANI

14. However, we reserve liberty to the assessee to file an application under Section 119(2)(b) of the Act before the competent authority seeking for condonation of delay

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

ARECANUT PROCESSING AND SALE CO-OPERATIVE SOCIETY vs. THE COMMISSIONER OF INCOME TAX

In the result, these petitions are allowed

Bench: Hon'Ble Mr. Justice Ram Mohan Reddy

condone the delay and therefore, its rejection is perverse. 13. It is the case of the petitioner that the sale of agricultural produce of its members is the only source of income, entitled to a deduction under Section 80P (2)(iii) of the Act, but it is for the 1st respondent to process the return filed by the petitioner

ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

14. Now turning my attention to the issue regarding the construction of the levy of fee contemplated under the impugned provision namely as to whether it is in disguise a `tax’ or a `fee simplicitor’ or it is `compensatory tax’, it requires to be noticed that tax is a compulsory extraction of money by the 103 Government

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

14. Now turning my attention to the issue regarding the construction of the levy of fee contemplated under the impugned provision namely as to whether it is in disguise a `tax’ or a `fee simplicitor’ or it is `compensatory tax’, it requires to be noticed that tax is a compulsory extraction of money by the 103 Government

M/S CATHODIC CONTROL CO LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

14. Now turning my attention to the issue regarding the construction of the levy of fee contemplated under the impugned provision namely as to whether it is in disguise a `tax’ or a `fee simplicitor’ or it is `compensatory tax’, it requires to be noticed that tax is a compulsory extraction of money by the 103 Government

M/S PRAKASH BUS CORPORATION PVT LTD vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

14. Now turning my attention to the issue regarding the construction of the levy of fee contemplated under the impugned provision namely as to whether it is in disguise a `tax’ or a `fee simplicitor’ or it is `compensatory tax’, it requires to be noticed that tax is a compulsory extraction of money by the 103 Government