FC 2861 THE CUDDALORE DISTRICT PRIMARY AGRICULTURAL COOPERATIVE EMPLOYEES THRIFT AND CREDIT SOCIETY,CUDDALORE vs. INCOME TAX OFFICER, CUDDALORE

आयकरअपीलीयअिधकरण, ’ए’ �ायपीठ,चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI �ीयस यस िव�ने� रिव, �ाियक सद� एवं सु�ीपदमावती यस, लेखा सद�के सम� BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No. 2319/Chny/2025 िनधा�रणवष�/Assessment Year: 2018-19 FC 2861 The Cuddalore District Vs. The ITO, Primary Agricultural Cooperative Cuddalore, 607001. Employees Thrift and Credit Society, Bharathi Road Near Bank of Baroda Cuddalore - 607001, Cuddalore, Tamil Nadu-607001. [PAN: AAFAT3818F] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ�कीओरसे/ Appellant by : Mr. G. Reddi Prakash, C.A. ��थ�कीओरसे/ Respondent by Mr. L. Christopher Vasanth, JCIT : सुनवाईकीतारीख/Date of hearing : 04.06.2026 घोषणाकीतारीख /Date of Pronouncement 15.07.2026 : आदेश /O R D E RJ PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 06.08.2025 passed by the ld. Commissioner of Income Tax (Appeals), NFAC, Delhi for the assessment year 2018-19. 2. At the outset, it is noted that the deduction under section 80P of the Income-tax Act, 1961 (for short, "the Act") was denied for non-filing of the return of income within the specified time as required under section

2 ITA No. 2319/Chny/2025 139(1) of the Act. The AO denied the claim of deduction under section 80P(2)(a)(i) of the Act, which was confirmed by the ld. CIT(A) vide his reasons recorded in para No. 5.12 of the impugned order. 3. Ld. AR, Mr. G. Reddi Prakash, C.A., placed on record the judgment dated 01.06.2026 of the Hon'ble High Court of Madras in the case of T943 Vickrapandiyam Primary Agricultural Co-operative Credit Society Ltd. v. The Chief Commissioner of Income Tax, wherein the Hon'ble High Court was pleased to allow the writ petitions on the terms vide para No. 5.14 of the said decision, wherein it was clearly held that it will be open to the Co-operative Societies to produce a copy of said order wherever the assessment proceedings are pending, so that the assessment authority concerned will take into account the returns filed by the Co-operative Societies and pass final orders as per law. Further, vide para No. 5.14(iv), the Hon'ble High Court was pleased to observe that wherever assessment orders have already been passed, and appeals are pending, upon production of a copy of said order, the appellate authority concerned shall treat the delay in filing the returns as condoned pending the appeal and accordingly pass appropriate orders in the appeals, remanding the matter back to the original authority for completion of the assessment proceedings, as the case may be. In our opinion, in pursuance of the said direction, we deem it proper to remand the matter

3 ITA No. 2319/Chny/2025 to the file of the AO for his fresh consideration. The AO shall pass the order in accordance with the directions given by the Hon'ble High Court of Madras. The assessee is at liberty to file evidence, if any, in support of his claim. Thus, the order of the ld. CIT(A) is set aside and the grounds raised by the assessee are allowed for statistical purposes. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 15th July, 2026 at Chennai.

Sd/- Sd/- (S. PADMAVATHY) (S.S. VISWANETHRA RAVI) Accountant Member Judicial Member

Chennai, Dated: 15.07.2026 MM आदेशकी�ितिलिपअ�ेिषत/Copy to: 1. अपीलाथ�/Appellant, 2.��थ�/ Respondent, 3. आयकरआयु�/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय�ितिनिध/DR & 5. गाड�फाईल/GF.

MANISH Digitally signed by MANISH MISHRA MISHRA Date: 2026.07.16 17:38:54 +05'30'