BILIYA SEVA SAHKARI MANDLI LIMITED,MORBI, RAJKOT vs. ITO WARD 1, MORBI, MORBI

ITA 742/RJT/2025Status: DisposedITAT Rajkot29 January 2026AY 2018-19Bench: DR. ARJUN LAL SAINI (Accountant Member), Dr. DINESH MOHAN SINHA (Judicial Member)4 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the 100-day delay, finding it bona fide and due to circumstances beyond the assessee's control. It then set aside the Ld. CIT(A)'s order, remitting the matter back for fresh adjudication on merits, as the Ld. CIT(A) had wrongly dismissed the appeal based on an incorrect assumption about the Vivad Se Vishwas Scheme for the assessment year in question.

What were the facts?

The assessee, a rural cooperative society, filed an appeal against the NFAC order disallowing deduction under Section 80P(2)(d) and levying penalties and interest. The appeal was filed with a delay of 100 days, which the assessee sought to condone due to the uneducated nature of its chairman and lack of awareness of online proceedings. The Ld. CIT(A) had dismissed the appeal, mistakenly believing the assessee had opted for the Vivad Se Vishwas Scheme for the relevant assessment year.

What were the issues?

The key issues were the condonation of a 100-day delay in filing the appeal and the erroneous dismissal of the appeal by the Ld. CIT(A) based on a mistaken application of the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 80P(2)(d),Section 147,Section 270A,Section 234F,Section 234A,Section 234B,Section 234C,Section 253(5)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, RAJKOT

Before: DR. ARJUN LAL SAINI & Dr. DINESH MOHAN SINHA

For Appellant: Shri Chetan Agarwal, Ld. A.R
For Respondent: Shri Gopi Nath Chaubey, Ld. Sr. DR
Hearing: 27/01/2026Pronounced: 29/01/2026

Per, Dr. Dinesh Mohan Sinha, JM: Captioned appeal filed by the assessee is directed against the order passed by the National Faceless Appeal Centre [(in short “NFAC/Ld. CIT(A)”] vide order dated 29.05.2025, which in turn assessment order passed by Assessment Unit, Income Tax Department / Assessing Officer under section 147 of the Income Tax Act, 1961 (in short “the Act”), vide order dated 28.03.2023

2.

The Grounds of appeal raised by the assessee are as follows:

1.

That, the Ld. AO erred in law well as on facts by wrongly disallowed de

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 80P(2)(d)

All 2,440 judgments and leading authorities on Section 80P(2)(d) →

Recent GST High Court judgments

Search GST case law →