SATHANKULAM TALUK TEACHER CO-OPERATIVE THIFT AND CREDIT SOCIETY,TUTICORIN vs. ACIT, TUTICORIN, TUTICORIN
आयकर अपीलीय अिधकरण‘सी’ ायपीठ, चेई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘C’ BENCH: CHENNAI
माननीयीमनुकुमार िग र, ाियकसद एवं
माननीय ी जगदीश, लेखा सद के सम'
BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI HON’BLE JAGADISH, ACCOUNTANT MEMBER
आयकर अपील सं./ ITA No.2127/Chny/2025
&
SA No.72/Chny/2025
िनधा:रण वष: /Assessment Year: 2019-20
Sathankulam Taluk Teacher Co- operative Thrift and Credit Society
TB69,
Rep. by its Secretary,
Mr. P. Muthukumar, No.13,
Kollar Mudukku Street,
Sathankulam,
Tuticorin District – 628 704. Vs.
The Income Tax Officer,
CHE-W-(513)(93),
Chennai.
PAN: ABBFS 4305C
(अपीलाथ/Appellant)
( यथ/Respondent)
अपीलाथG की ओर से/ Appellant by :
Shri T.V.Paarkavi, Advocate
IJथG की ओर से /Respondent by :
Ms. R. Anitha, Addl. CIT
सुनवाई की तारीख/Date of Hearing
:
13.11.2025
घोषणा की तारीख /Date of Pronouncement
:
30.12.2025
आदेश / O R D E R
PER MANU KUMAR GIRI, JM:
This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi [CIT(A)] dated
02.07.2025 for Assessment Year 2019-20. ITA No.2127/Chny/2025 & SA No.72/Chny/2025
Sathankulam Taluk Teacher Co-operative Thrift and Credit Society TB69
:: 2 ::
At the outset, the ld. counsel for the assessee has filed order dated 09.02.2024 passed by the ld. CCIT, Madurai rejecting the application seeking condonation of delay in filing return of income to claim deduction u/s 80P of the Income Tax Act, 1961 [‘Act’ in short]. In the light of the order of the ld.CCIT, she further sought withdrawal of the present appeal to take appropriate legal steps as per law.
Per contra, the ld.DR Mr. ARV Srinivasan, CIT for the revenue did not object to the prayer of the ld.AR for the assessee.
We have heard rival submissions and perused the order dated 09.02.2024 passed by the ld. CCIT, Madurai rejecting the application seeking condonation of delay in filing return of income to claim deduction u/s 80P of the Income Tax Act. Ld.DR also has no objection to withdrawing appeal by the assessee. Hence, in the light of the above statement of parties, permission is granted to the ld. AR to withdraw the present appeal to take appropriate legal steps as per law in the light of the order dated 09.02.2024 passed by the ld. CCIT, Madurai.
SA No.72/Chny/2025:
In the light of withdrawal of captioned appeal, this SA
72/Chny/2025 is dismissed as infructuous.
ITA No.2127/Chny/2025 & SA No.72/Chny/2025
Sathankulam Taluk Teacher Co-operative Thrift and Credit Society TB69
:: 3 ::
In the result, appeal filed by the assessee is dismissed as withdrawn and SA 72/Chny/2025 is dismissed as infructuous.
Order pronounced on the 30th day of December, 2025, in Chennai. (जगदीश)
(JAGADISH)
लेखा सदय/ACCOUNTANT MEMBER (मनु कुमार िग र)
(MANU KUMAR GIRI)
याियक सदय/JUDICIAL MEMBER
चेनई/Chennai,
दनांक/Dated: 30th December, 2025. EDN, Sr. PS
आदेश क ितिल प अ े षत/Copy to:
1. अपीलाथ /Appellant
2. थ /Respondent
3. आयकरआयु/CIT, Chennai / Madurai / Salem / Coimbatore.
िवभागीय ितिनिध/DR 5. गाडफाईल/GF