SHRI AMBAI GRAMIN BIGARSHETI SAH PAT SANSTHA MARYADIT RADHANAGARI,RADHANAGARI KOLHAPUR vs. ITO, WARD 1(5), KOLHAPUR

This is a recalled matter. The earlier order of the Tribunal dated 02.05.2024 has been recalled vide M.A No. 78/PUN/2024, order dated 07.08.2025. 3. The sole grievance of the assessee in this appeal is against the finding of ld.CIT(A) confirming the addition for unexplained Assessee by : Shri Pramod S Shingte Respondent by : Shri Manoj Tripathi (through virtual) Date of hearing : 10.09.2025 Date of pronouncement : 15.09.2025 Shri Ambai Gramin Bigarsheti Sah Pat Sanstha Maryadit

At the outset, Ld. Counsel for the assessee submitted that the assessee is a Cooperative Society and has not filed the return of income for A.Y.2017-18. However the assessee possesses all necessary details to show that the assessee Cooperative Society is eligible for deduction u/s.80P of the Act and to explain the source of alleged cash deposit in the bank account held with Prathamik Sikhsak Sah. Bank, Kolhapur and Bank of India, Radhanagari. He thus prayed for an opportunity to before the ld. Juri ictional Assessing Officer (JAO).

On the other hand, ld. Departmental Representative supported the orders of the lower authorities.

I have heard the rival contentions and perused the record placed before me. Against the addition for unexplained cash deposit u/s.69A at Rs.10,86,200/- made by the ld. Assessing Officer in the Best Judgment Assessment framed u/s.144 of the Act for A.Y. 2017-18, assessee preferred appeal before ld.CIT(A). However, ld.CIT(A) dismissed the appeal for statistical purposes observing that in view of section 249(4)(b) of the Act the assessee has not deposited the Advance Tax payable by it and therefore appeal cannot be admitted for adjudication.

I find that the assessee is a Cooperative Society and is claiming to be eligible for deduction u/s.80P of the Act. It is not the case that in the immediately preceding assessment year, assessee society had a tax liability based on which the Advance Tax was required to be deposited for A.Y. 2017-18. Therefore, the observation of ld.CIT(A) invoking 249(4)(b) of the Shri Ambai Gramin Bigarsheti Sah Pat Sanstha Maryadit

Under these facts and circumstances, in the larger interest of justice and being fair to both the parties, I deem it appropriate to remit the issues raised in the instant appeal to the file of ld. JAO. Needless to mention that ld.JAO shall afford reasonable opportunity of hearing to the assessee in the set aside proceedings. Assessee is directed to update latest email id and contact detail on ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Impugned order is hereby set aside and effective grounds of appeal raised by the assessee are allowed for statistical purposes. 9. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on this 15th day of September, 2025. (MANISH BORAD) ACCOUNTANT MEMBER पुणे / Pune;
दनांक / Dated : 15th September, 2025. Satish Shri Ambai Gramin Bigarsheti Sah Pat Sanstha Maryadit

अपीलाथ / The Assessee. 2. यथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “SMC” बच, पुणे / DR, ITAT, “SMC” Bench, Pune.

गाड फ़ाइल / Guard File. आदेशानुसार / BY ORDER,