THE MARTHANDAM BEE KEEPERS CO OP SOCIETY LTD,KANYAKUMARI vs. INCOME TAX OFFICER WARD 1, NAGERCOIL, NAGERCOIL
आयकर अपीलीय अिधकरण, ’सी’ यायपीठ, चेनई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘C’ BENCH: CHENNAI
ी मनु कुमार िग र, ाियक सद एवं
ी एस. आर. रघुनाथा, लेखा सद के सम
BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER
आयकरअपील सं./ ITA Nos.3038-3039/CHNY/2025
SP Nos.108-109/Chny/2025
(िनधारणवष / Assessment Years: 2019-20 & 2020-21)
The Marthandam Bee Keepers Co- op. Society Ltd.,
C/o Suhrith Parthasarathy,
Amritha
Sathhyajith
&
Harshvardhan R and Gayathri G,
Advocates, Foucs Law,
9/36(1st floor), Luz Ave 4th St., East
Abhiramapuram, Mylapore,
Chennai – 600 004. PAN: AACAT 3220F
Vs. The Income Tax Officer,
Ward – 1,
Nagercoil/
(अपीलाथ/Appellant)
(यथ/Respondent)
अपीलाथ क ओर से/ Appellant by : Mr. R. Harshvardan, Advocate
(virtual)
यथ क ओर से /Respondent by : Ms. R. Anitha, Addl. CIT.
सुनवाई क तार ख/Date of Hearing
: 20.11.2025
घोषणा क तार ख /Date of Pronouncement
:
26.11.2025
आदेश / O R D E R
MANU KUMAR GIRI (Judicial Member)
Captioned two appeals filed by the assessee are directed against the different orders of the Ld. Commissioner of Income Tax, Appeal
SP 108-109/Chny/2025
CIT(A), Chennai-16 (Appeals), [hereinafter the “Ld.CIT(A)”], both dated
13.08.2025 for Assessment Years (hereinafter the "AYs") 2019-20 &
2020-21. 2. Brief facts are that Assessing officer after reopening the present assessment on the basis of certain cash deposits has gone on to disallow exemptions claimed by the appellant under section 10(23BB) of the Income-tax Act, 1961 (hereinafter "the Act'). On further appeal to the ld.
CIT(A), who dismissed the appeal of the appellant and affirmed the order of AO.
Now assessee is in appeal before this Tribunal.
At the outset, the ld.AR submitted that the petition u/s. 119(2)(b) is still pending adjudication before the competent authority (ld.CIT).
We have heard the rival submissions and perused the record. WE are of the considered view that when petition u/s. 119(2)(b) is still pending adjudication before the competent authority (ld.CIT) then the AO should wait for the outcome of the ld.CIT order. Therefore, we remit back both the appeals to the file of the AO to wait for the order of the ld.CIT. After receiving order of the ld.CIT, AO shall take a view based on the order of the ld.CIT. We also direct the assessee to pursue the petition SP 108-109/Chny/2025
filed u/s. 119(2)(b) which is pending before the ld.CIT. We also expect that the ld.CIT will expedite the adjudication of the pending petition u/s.
119(2)(b) of the Act.
In the result, both appeals filed by the assessee are allowed for statistical purpose. Since we have remitted back both appeals to the file of the AO, hence captioned stay petitions are become infructuous. Order pronounced on 26th November, 2025 at Chennai. (एस. आर. रघुनाथा) (S.R.RAGHUNATHA) लेखा सद / ACCOUNTANT MEMBER (मनु कुमार िग र) (MANU KUMAR GIRI) ाियक सद / JUDICIAL MEMBER
चेई Chennai:
िदनांक Dated : 26-11-2025
EDN, Sr. P.S
आदेश क ितिल'प अ(े'षत /Copy to :
1. अपीलाथ/Appellant
2. थ/Respondent
3. आयकरआयु /CIT, Chennai/Coimbatore/Madurai/Salem.
4. िवभागीय ितिनिध/DR
5. गाडफाईल/GF