Bangalore ITAT Judgements
49 judgements delivered by the Bangalore bench of the Income Tax Appellate Tribunal. Free to read, no signup required.
Shri Vivek Singhal vs. The Deputy Commissioner of Income Tax
ITA No. 1606/Bang/2024Bangalore6 Jan 2025The assessee, Shri Vivek Singhal, claimed foreign tax credit while filing his return of income for the assessment year 2017-18. The Assessing Officer (AO) denied the foreign tax credit on the ground that the assessee had not filed Form 67 a…
Read summaryUdupi Taluk Protestant Christian Credit Co-operative Society Ltd. vs. ITO
ITA No.2321/Bang/2024Bangalore9 Jan 2025The assessee, Udupi Taluk Protestant Christian Credit Co-operative Society Ltd., is a credit co-operative society registered under the Karnataka Co-operative Society Act, 1959. It provides credit facilities to its members. For the assessmen…
Read summaryM/s. Udupi Taluk Protestant Christian Credit Co-operative Society Ltd. Vs. The Income Tax Officer, Ward – 1, Udupi
ITA No. 1752/Bang/2024Bangalore9 Jan 2025The assessee, M/s. Udupi Taluk Protestant Christian Credit Co-operative Society Ltd., is a co-operative credit society registered under the Karnataka Co-operative Societies Act. During the assessment year 2017-18, the assessee filed its ret…
Read summaryUday G. Andanimath vs. The Income Tax Officer
ITA No.1784/Bang/2024Bangalore10 Feb 2025The assessee, Uday G. Andanimath, deposited cash in various bank accounts amounting to Rs.7,81,70,435, including Rs.12,03,000 during the demonetisation period. He failed to file a return of income under section 139(1). The assessment was co…
Read summaryShri. Syed Yasrab Ali Quadri vs. ITO
ITA No.2436/Bang/2024Bangalore31 Jan 2025This appeal was filed by the assessee, Shri. Syed Yasrab Ali Quadri, against the Order passed by the National Faceless Appeal Centre (NFAC) dated 06.11.2024 for the Assessment Year 2018-19. During the hearing on 29.01.2025, the learned Coun…
Read summarySustainability Engine Foundation vs. CIT (Exemption)
ITA No.2283/Bang/2024Bangalore6 Jan 2025The assessee, Sustainability Engine Foundation, a Charitable Society, applied for registration under section 80G of the Income Tax Act, 1961. The CIT(Exemption) issued notices to the assessee on 28.8.2024 and 26.9.2024, requiring them to ap…
Read summarySunku Satyanarayana Sanjay Vs. The Deputy Commissioner of Income Tax
ITA No.1495/Bang/2024Bangalore15 Jan 2025The assessee, Sunku Satyanarayana Sanjay, is engaged in the business of exporting software development and distinct services as the proprietor of Versatiletech. For the assessment year 2018-19, he filed a return of income declaring a total …
Read summarySmt. Sujatha Muniraju Vs. The Income Tax Officer
S.P. No. 66/Bang/2024 & ITA No. 1967/Bang/2024Bangalore20 Jan 2025The present appeal arises from the order of the Ld.CIT(A) dated 12/09/2023. There is a delay of 334 days in filing the appeal, which the assessee attributes to not receiving the appellate order in time and the ill health of the person handl…
Read summaryM/s. SRK Projects Pvt. Ltd. vs. ITO
ITA No.2312/Bang/2024Bangalore31 Jan 2025This appeal was filed by M/s. SRK Projects Pvt. Ltd. against the Order passed by the National Faceless Appeal Centre (NFAC) for the Assessment Year 2012-13. During the hearing, the learned Counsel for the assessee submitted an application d…
Read summaryShri Samiulla Vs. The Income Tax Officer
ITA No.2405/Bang/2024Bangalore31 Jan 2025The present appeal arises from the order of the ld. CIT(Appeals), National Faceless Appeal Centre, Delhi (NFAC) dated 18.10.2024, relating to the assessment year 2018-19. The assessee, Shri Samiulla, did not file any return of income origin…
Read summarySiddapura Taluka Agricultural Produces Co-op. Marketing Society Ltd. vs. ITO
ITA No.2335/Bang/2024Bangalore9 Jan 2025The present appeal arises from the order of the ld. CIT(A) dated 18.10.2024 and relates to the assessment year 2022-23. The sole issue in this appeal is regarding the credit of TDS claim by the assessee while filing the return of income. Th…
Read summaryShri Vadagur Narayanappa Premachandra Vs. The Assistant Commissioner of Income Tax, International Taxation, Circle – 2(1), Bangalore
IT(IT)A No. 1032/Bang/2023Bangalore20 Jan 2025The assessee, along with other co-owners, entered into a Joint Development Agreement (JDA) on 11/03/2011 with the builder M/s. Balaji Constructions, handing over land measuring 1,35,461 sq.ft. for development and construction of flats. The …
Read summaryShri Sunil Kumar Sharma Vs. The Deputy Commissioner of Income Tax
ITA Nos.105, 196 & 736/Bang/2022Bangalore31 Jan 2025The case involves a search and seizure action initiated on 2.8.2017 in the premises of Shri Sunil Kumar Sharma, during which Rs 6.68 Crore in cash was found. The assessee initially claimed the cash belonged to Mr. D.K. Shivkumar but later i…
Read summaryShri. Sargod Venkatappa Gowda Subramanya vs. ITO
ITA No.2297/Bang/2024Bangalore16 Jan 2025The Income Tax Department observed that the assessee, Shri. Sargod Venkatappa Gowda Subramanya, had not filed a return of income under section 139(1) of the Act despite depositing cash in various bank accounts and undertaking purchase and s…
Read summaryShri. Sandeep Vimalchand Gadiya Vs. ITO
ITA No.2404/Bang/2024Bangalore31 Jan 2025The facts of the case are that there was a substantial cash deposit in the Financial Year 2011-12 in the assessee’s bank account, and the assessee did not file a return of income. A notice under section 148 of the Act was issued, and severa…
Read summarySadashivamurthy Vs. The Income Tax Officer
ITA No.2360/Bang/2024Bangalore6 Jan 2025This is an appeal filed by the assessee, Sadashivamurthy, against the order passed by the National Faceless Assessment Centre (NFAC), Delhi dated 21/08/2024 for the assessment year 2020-21. During the proceedings, the Authorized Representat…
Read summaryMs. Ritika Daga Vs. ITO
ITA No.2402/Bang/2024Bangalore31 Jan 2025This appeal was filed by the assessee, Ms. Ritika Daga, against the Order passed by the National Faceless Appeal Centre (NFAC) for the Assessment Year 2013-14. During the hearing, the assessee filed an application requesting the withdrawal …
Read summaryM/s. R K Sipani Foundation Vs. The Income Tax Officer (E), Ward – 2, Bangalore
ITA No. 1910/Bang/2024Bangalore6 Jan 2025The assessee, M/s. R K Sipani Foundation, a charitable trust, filed its return of income on 23/12/2013 and is registered under section 12A of the Act. The case was selected for scrutiny under CASS, and notices under sections 143(2) and 142(…
Read summaryOSI Energy Automation India Private Ltd. vs. The Deputy Commissioner of Income Tax
IT(TP)A No.2028/Bang/2024Bangalore24 Jan 2025The assessee, OSI Energy Automation India Private Ltd., is a company involved in the business of sale, marketing, production, development, transformation, designing, creating, supporting, and providing innovative solutions in respect of aut…
Read summaryNithi Educational Trust Vs. The Commissioner of Income Tax (Exemptions), Bangalore
ITA No.2384/Bang/2024Bangalore27 Jan 2025The appellant, Nithi Educational Trust, is a charitable trust registered under the Indian Trusts Act. It was granted provisional registration under section 12A for the assessment years 2023-24 to 2024-25. The assessee applied for renewal of…
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