KOLHAPUR ZILA KRISHI KARMACHARI SAHAKARI PATSANSTHA MARYADIT,KOLHAPUR vs. INCOME TAX OFFICER WARD 2(1), KOLHAPUR

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.105/PUN/2026 िनधा�रण वष� / Assessment Year : 2018-19 Kolhapur Zila Krishi Vs. ITO, Ward-2(1), Karmachari Sahakari Kolhapur. Patsanstha Maryadit, Gajalata Arcade, 1155 E Ward, Maharani Tararani Nagar, Kolhapur- 416001. PAN : AAAAK5163B Appellant Respondent : Shri Sarang Gudhate Assessee by : Shri Sandeep Sathe Revenue by Date of hearing : 07.04.2026 Date of pronouncement : 18.05.2026 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 31.12.2025 passed by Ld. CIT(A)/NFAC for the assessment year 2018-19. 2. Facts of the case, in brief, are that the assessee is a primary credit cooperative society engaged in the activity of providing credit facilities to its members and also in accepting deposit from them.

2 ITA No.105/PUN/2026 The return of income for the year under consideration was filed on 07.09.2018 by declaring an income of Rs.Nil after claiming deduction of Rs.37,13,018/- u/s 80P of the IT Act. The case of the assessee was selected for scrutiny through CASS and accordingly statutory notices u/s 143(2), 142(1) and show cause notices respectively were issued to the assessee. Assessee did not filed any reply to the above notices, therefore, the Assessing Officer vide order dated 15.03.2021 completed the assessment proceedings u/s 143(3) r.w.s. 143(3A) and 143(3B) of the IT Act by determining income of Rs.37,13,018/- as against the income of Rs.Nil returned by the assessee. The above assessed income includes addition of Rs.37,13,018/- on account of disallowance of deduction u/s 80P of the IT Act. 3. Being aggrieved with the above assessment order, the assessee preferred an appeal before Ld. CIT(A)/NFAC. Since the appeal was filed belatedly i.e. with a delay of 204 days, Ld. CIT(A)/NFAC dismissed the appeal filed by the assessee without going into merits of the case. 4. It is the above order against which the assessee is in appeal before this Tribunal.

3 ITA No.105/PUN/2026 5. We have heard Ld. Counsels from both the sides and perused the material available on record. In this regard, it was submitted by Ld. Counsel of the assessee that for the year under consideration penalty u/s 270A of the IT Act was also imposed and first appeal against the penalty order was also dismissed on the ground of delay, however, when the assessee approached before this Tribunal, the Tribunal vide its order dated 20.03.2025 passed in ITA No.1763/PUN/2024 for assessment year 2018-19 restored the issue of penalty back to the file of Ld. CIT(A)/NFAC with a direction to condone the delay and decide the appeal afresh on merits of the case. Accordingly, Ld. Counsel of the assessee requested before the Bench to condone the delay and restore the matter back to the file of Ld. CIT(A)/NFAC to decide the quantum case on merits of the case since the delay in assessee’s own case for assessment year 2018-19 in penalty case has already been condoned by this Tribunal. 6. Considering the totality of the facts of the case and in the interest of justice and without going into merits of the case, we deem it appropriate to set-aside the order passed by Ld. CIT(A)/NFAC and restore the matter back to his file with a direction to condone the delay and decide the appeal afresh and as per fact and law after providing reasonable opportunity of hearing to

4 ITA No.105/PUN/2026 the assessee. The assessee is also hereby directed to respond to the notices issued by Ld. CIT(A)/NFAC in this regard and to produce relevant documents, evidences and submissions, if any, in support of grounds of appeal without taking any adjournment under any pretext, otherwise Ld. CIT(A)/NFAC shall be at liberty to pass appropriate orders as per law. Thus, the grounds raised by the assessee are allowed for statistical purposes. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 18th day of May, 2026. Sd/- Sd/- (DR. DIPAK P. RIPOTE) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; �दनांक / Dated : 18th May, 2026. Sujeet/DOC Digitally signed by Sujeet Kumar Sujeet Kumar Sharma Sharma Date: 2026.05.18 आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : 17:24:37 +05'30' अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The Pr. CIT concerned. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “SMC” ब�च, 4. पुणे / DR, ITAT, “SMC” Bench, Pune. गाड� फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.