Chirakkal Service Co- Operative Bank Ltd. v. CIT

111 Taxmann.com 49Reported decision2019#2601 most cited

What is Chirakkal Service Co- Operative Bank Ltd. v. CIT authority for?

An adjustment under section 143(1)(a)(ii) or (v) of the Income-tax Act cannot be made without affording the assessee an opportunity to explain their case, as considerations like Section 80AC(ii) do not fall within the scope of adjustments permissible at the section 143(1) stage.

45

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2019 to 2026.

Also referred to as

Chirakkal Service Co- Operative Bank Ltd. · section 143(1)(a)(ii) · section 143(1)(a)(v) · section 80AC(ii) · principles of natural justice · pre-assessment opportunity · adjustment at scrutiny stage

Also reported as

239 Taxmann 417

Sections most often in play

Section 80PSection 139(1)Section 148Section 80ACSection 139(4)Section 142(1)Section 139Section 143(1)

Issues it is cited on

section 80ac(ii)section 143(1)(a)(v)section 143(l)(a)section 143(1)(a)(ii)section 10basection 80acsection 104section 80p(2)(i)section 80asection 139(4)section 80a(5)section 10b

Judgments citing Chirakkal Service Co- Operative Bank Ltd. v. CIT

Solapur Dist M S K Samiti H Master T and N T Path Mydt Pandharpur, Pandharpur vs. ITO, Ward 2, Pandharpur

In the result appeal of the assessee is dismissed

ITA 804/PUN/2023[2017-18]Status: DisposedITAT Pune08 Mar 2024AY 2017-18

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.804/Pun/2023 िनधा"रण वष" / Assessment Year : 2017-18 Solapur Dist M S K Samiti H The Income Tax Officer, Master T & N T Path V Ward-2, Pandharapur. Mydtpandharpur, S 3980, Station Road, Pandharpur. Maharashtra – 413304. Pan: Aanas9890E Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 08/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 11.05.2023 Emanating From Assessment Order Dated 30.07.2019Passed Under Section 144 R.W.S 144A Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Assessee Was In Presumption That Co Operative Societies Income Is Exempt Under 80P Generally Maximum Co Solapur Dist M S K Samiti H Master T & N T Path Mydt Pandharpur [A]

Section 139(1)Section 144Section 250Section 80Section 80ASection 80PSection 8OSection 8Q

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.804/PUN/2023 िनधा"रण वष" / Assessment Year : 2017-18 Solapur Dist M S K Samiti H The Income Tax Officer, Master T and N T Path V Ward-2, Pandharapur. MydtPandharpur, s 3980, Station Road, Pandharpur. Maharashtra – 413304. PAN: AANAS9890E Appellant/ Assessee Respondent /Revenue Assessee by None Revenue by Shri Sourabh Nayak – Addl.CIT(DR) Date of hearing 15/02/2024 Date of pronouncement 08/03/2024 आदेश/ ORDER…

Sahakari Ganna Vikas Samiti, Uttar Pradesh vs. ITO-2(5) Chandausi, Uttar Pradesh

In the result, appeal of the assessee is allowed

ITA 2090/DEL/2022[2019-20]Status: DisposedITAT Delhi19 Jul 2023AY 2019-20

Bench: Sh. Kul Bharat & Sh. Pradip Kumar Kediasahakari Ganna Vikas Vs. Ito-2(5), Samiti, Sikri Gate Chandausi Chandausi, Sambhal, Uttar Pradesh Uttar Pradesh-244 412 Pan No. Aaaaf 1459 L (Appellant) (Respondent) Assessee By Shri Fuzail Ahmad Ayyubi, Adv. Revenue By Shri Anuj Garg, Sr. D.R. Date Of Hearing: 19.07.2023 Date Of Pronouncement: 19.07.2023

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 143(1)(v)Section 154Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. KUL BHARAT, JUDICIAL MEMBER AND SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sahakari Ganna Vikas Vs. ITO-2(5), Samiti, Sikri Gate Chandausi Chandausi, Sambhal, Uttar Pradesh Uttar Pradesh-244 412 PAN No. AAAAF 1459 L (APPELLANT) (RESPONDENT) Assessee by Shri Fuzail Ahmad Ayyubi, Adv. Revenue by Shri Anuj Garg, Sr. D.R. Date of hearing: 19.07.2023 Date of Pronouncement: 19.07.2023 PER PRADIP KUMAR KEDIA, AM : The captioned appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals) - NFAC, Delhi (…

Chakargadh Seva Sahakari Mandali Ltd., Chakargadh Seva, Dist. Amreli vs. The DCIT(CPC), Bengaluru

In the result, appeal of the assessee is allowed

ITA 187/RJT/2022[2019-20]Status: DisposedITAT Rajkot19 Jul 2023AY 2019-20

Bench: Shri Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri D.M. Rindani, Ld. A.RFor Respondent: Shri B.D. Gupta, Ld. Sr. D.R
Section 139Section 139(1)Section 139(4)Section 143Section 143(1)Section 143(1)(a)Section 250Section 30Section 80Section 801

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT] Before: Shri Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2019-20 Chakargadh Seva Sahakari The DCIT(CPC), Mandali Ltd. Chakargadh, Bengaluru Amreli-365601 Vs (Respondent) PAN: AADAC1146P (Appellant) Assessee by: Shri D.M. Rindani, Ld. A.R. Revenue by: Shri B.D. Gupta, Ld. Sr. D.R. Date of hearing : 11-07-2023 Date of pronouncement : 19-07-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2019-20, arises from order o…

Kishorepur Paschimanchal S K U S Limited, Hooghly vs. I.T.O., Ward - 23(1), Hooghly

In the result, appeal of the assessee is allowed

ITA 716/KOL/2022[2019-2020]Status: DisposedITAT Kolkata22 May 2023AY 2019-2020

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 716/Kol/2022 Assessment Year: 2019-2020 Kishorepur Paschimanchal Skus Limited Income Tax Officer, Bandipur, Malay Bandipur Ward-23(1), Hooghly Vs B.O. Bandipur Hooghly - 712617 [Pan : Aacak9370Q] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Siddharth Agarwal, Advocate Revenue By : Shri P.P. Barman, Addl. Cit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 22/05/2022 घोषणा क" तारीख/Date Of Pronouncement : 22/05/2023 आदेश/O R D E R Per Sanjay Garg: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dated 13/10/2022, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act’), For Assessment Year 2019-20. 2. The Assessee Has Raised The Following Revised Grounds Of Appeal:- “1. For That The Ld. Cit(A) Was Not Justified In Confirming The Denial Of Benefit Of Section 80P To The Tune Of Rs. 6,32,082/- By A.O. (Cpc) On The Ground Of Belated Filing Of Return Of Income. 2. For That The Ld. Cit(A) Ought To Have Appreciated That The Delay In Filing Of Return Of Income Was Occasioned Due To Reasons Beyond The Control Of The Assessee. 3. For That The Ld. Cit(A) Ought To Have Appreciated That The Denial Of Benefit U/S 80P On Account Of Delay In Filing Return Of Income Was Beyond The Jurisdiction Of The A.O. (Cpc) While Exercising Power Of Processing Return Of Income U/S 143(1).” 3. Brief Facts Of The Case Are That The Assessee Received An Intimation From Cpc, Bangalore U/S 143(1) Of The Act Making An Adjustment In Returned Income By Which Cpc Did Not Grant Deduction U/S 80P Of The Act At Rs. 6,32,082/- Claimed By

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri P.P. Barman, Addl. CIT, Sr. D/R
Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 143(1)(ii)Section 250Section 80P

…। आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “A (SMC)” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 716/Kol/2022 Assessment Year: 2019-2020 Kishorepur Paschimanchal SKUS Limited Income Tax Officer, Bandipur, Malay Bandipur Ward-23(1), Hooghly Vs B.O. Bandipur Hooghly - 712617 [PAN : AACAK9370Q] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Siddharth Agarwal, Advocate Revenue by : Shri P.P. Barman, Addl. CIT, Sr. D/R सुनवाई क" तारीख/Date of Hearing : 22/05/2022 घोषणा क" तारीख/Date of…

Jagannath Karbarh Deshapran Samabay Krishi Unnayan Samity Ltd., Egra, Purba Medinipur vs. I.T.O., Ward - 27(4), Haldia

In the result, appeal of the assessee is allowed

ITA 667/KOL/2022[2018-2019]Status: DisposedITAT Kolkata22 May 2023AY 2018-2019

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 667/Kol/2022 Assessment Year: 2018-19 Jagannath Karbarh Deshapran Skus Ltd. Income Tax Officer, Jagannath Karbarh Ward-27(4), Haldia Vs Pirijkhanbarh Egra Purba Medinipur -721422 [Pan : Aacaj0089M] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Siddharth Agarwal, Advocate Revenue By : Shri P.P. Barman, Addl. Cit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 22/05/2022 घोषणा क" तारीख/Date Of Pronouncement : 22/05/2023 आदेश/O R D E R Per Sanjay Garg: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dated 22/09/2022, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act’), For Assessment Year 2018-19. 2. The Assessee Has Raised The Following Revised Grounds Of Appeal:- “1. For That The Ld. Cit(A) Was Not Justified In Confirming The Action Of The A.O. (Cpc) In Denying Deduction U/S Section 80P To The Tune Of Rs. 15,31,190/- For Belated Filing Of The Return Of Income. 2. For That The Ld. Cit(A) Ought To Have Considered That The Reason For Belated Filing Of Return Of Income Was Beyond The Control Of The Society. 3. For That The Ld. Cit(A) Ought To Have Considered That The Issue Was Debatable & The Adjustment U/S 143(1) Was Not Permissible In Law.” 3. Brief Facts Of The Case Are That The Assessee Received An Intimation From Cpc, Bangalore U/S 143(1) Of The Act Making An Adjustment In Returned Income By Which Cpc Did Not Grant Deduction U/S 80P Of The Act At Rs. 15,31,190/- Claimed

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri P.P. Barman, Addl. CIT, Sr. D/R
Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 143(1)(ii)Section 250Section 80P

…। आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “C (SMC)” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 667/Kol/2022 Assessment Year: 2018-19 Jagannath Karbarh Deshapran SKUS Ltd. Income Tax Officer, Jagannath karbarh Ward-27(4), Haldia Vs Pirijkhanbarh Egra Purba Medinipur -721422 [PAN : AACAJ0089M] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Siddharth Agarwal, Advocate Revenue by : Shri P.P. Barman, Addl. CIT, Sr. D/R सुनवाई क" तारीख/Date of Hearing : 22/05/2022 घोषणा क" तारीख/Date o…

Godhavadar Seva Sahakari Mandali Ltd., Godhavadar, Liliya Mota, Amreli-365535 vs. The ADIT (CPC), Bangalore

In the result, appeal of the assessee is allowed

ITA 315/RJT/2022[2019-20]Status: DisposedITAT Rajkot25 Apr 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 139(1)Section 139(4)Section 143Section 143(1)Section 143(1)(a)Section 250Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2019-20 Godhavadar Seva Sahakari The ADIT(CPC), Mandali Ltd. Amreli Bangalore PAN: AADAG1703G Vs (Respondent) (Appellant) Assessee by: Shri D.M. Rindani, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 19-04-2023 Date of pronouncement : 25-04-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2019-20, arises from order of National Faceless Appeal Ce…

Batava Devli Seva Sahakari Mandali Ltd., Batava Devli, Tal. Kunlava, Dist. Amreli vs. The ADIT, (CPC), Bangalore

In the result, appeal of the assessee is allowed

ITA 314/RJT/2022[2019-20]Status: DisposedITAT Rajkot25 Apr 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 139(1)Section 139(4)Section 143Section 143(1)Section 143(1)(a)Section 143(1)(ii)Section 143(1)(v)Section 250Section 80Section 80A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2019-20 Batava Devli Seva The ADIT(CPC), Sahakari Mandali Ltd. Bangaluru Batavadevali-365480 Vs (Respondent) PAN:AAAAB0644E (Appellant) Assessee by: Shri D.M. Rindani, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 19-04-2023 Date of pronouncement : 25-04-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2019-20, arises from order of National Fac…

M/S. Dignagar Samabai Krishi Unnayan Samiti Ltd., Nadia vs. I.T.O., Ward - 41(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 683/KOL/2022[2018-2019]Status: DisposedITAT Kolkata13 Apr 2023AY 2018-2019

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 143(1)(ii)Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘SMC’, KOLKATA [Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 683/Kol/2022 Assessment Year : 2018-19 M/s. Dignagar Samabai Krishi Vs ITO, Ward-41(1), Kolkata Unnayan Samiti Ltd. . PAN: AABAD 1763 F Appellant Respondent Date of Hearing 12.04.2023 Date of Pronouncement 13.04.2023 For the Assessee Shri Sunil Surana, AR For the Revenue Shri Vijay Kumar, Addl. CIT ORDER Per Sonjoy Sarma, JM: This appeal of the assessee for the assessment year 2018- 19 is directed against the order dated 26.09.2022 passed by the ld. Co…

Shri Navavaghniya Seva Sahkari Mandali Limited, Amreli vs. The DCIT/ACIT (CPC), Bangalore, Banagalore

In the result, appeal of the assessee is allowed

ITA 13/RJT/2022[2019-20]Status: DisposedITAT Rajkot03 Mar 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 139(4)Section 143Section 143(1)Section 143(1)(a)Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year: 2019-20 Shree Navavaghniya The DCIT/ACIT (CPC) Seva Sahkari Mandali CPC, Bengaluru Ltd. Vs Kunkavav Vadiya (Respondent) Amreli-364550, Gujarat PAN No: ABKAS7942R (Appellant) Assessee Represented: Ms. Devina Patel, A.R. Revenue Represented: Shri B.D. Gupta, Sr.D.R. Date of hearing : 01-03-2023 Date of pronouncement : 03-03-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the…

Dahida Seva Sahakari Mandali Limited, Village: - Dahida, Dist.:- Amreli vs. The ADIT (CPC), Bengaluru

In the result, appeal of the assessee is allowed

ITA 277/RJT/2022[2019-20]Status: DisposedITAT Rajkot24 Feb 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year: 2019-20 Aliudepur Seva The ADIT, (CPC), Sahakari Mandli Ltd. Vs Bengaluru, Aliudepur Village, Bengaluru Taluka Lathi, Dist:-Amreli-365430 (Respondent) PAN No: AAAAA0804D (Appellant) Assessment Year: 2019-20 Shree Antaliya Kheti The ADIT, (CPC), Vikas Karyakari Seva Vs Bengaluru, Sahakari Mandali Ltd., Bengaluru Liliya Mota, Amreli PAN No: ABLAS0197B (Respondent) (Appellant) Assessment Year: 2019-20 I.T.A Nos.…

Shree Antaliya Kheti Vikas Karyakari Seva Sahakari Mandali Limited, Liliya Mota, Dist. Amreli vs. The ADIT (CPC), Bangaluru, Bengaluru

In the result, appeal of the assessee is allowed

ITA 276/RJT/2022[2019-20]Status: DisposedITAT Rajkot24 Feb 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year: 2019-20 Aliudepur Seva The ADIT, (CPC), Sahakari Mandli Ltd. Vs Bengaluru, Aliudepur Village, Bengaluru Taluka Lathi, Dist:-Amreli-365430 (Respondent) PAN No: AAAAA0804D (Appellant) Assessment Year: 2019-20 Shree Antaliya Kheti The ADIT, (CPC), Vikas Karyakari Seva Vs Bengaluru, Sahakari Mandali Ltd., Bengaluru Liliya Mota, Amreli PAN No: ABLAS0197B (Respondent) (Appellant) Assessment Year: 2019-20 I.T.A Nos.…

Aliudepur Seva Sahakari Mandali Limited, Aliudepur Village, Taluka Lathi, Dist.: - Amreli-365430 vs. The ADIT (CPC), Bengaluru

In the result, appeal of the assessee is allowed

ITA 269/RJT/2022[2019-20]Status: DisposedITAT Rajkot24 Feb 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year: 2019-20 Aliudepur Seva The ADIT, (CPC), Sahakari Mandli Ltd. Vs Bengaluru, Aliudepur Village, Bengaluru Taluka Lathi, Dist:-Amreli-365430 (Respondent) PAN No: AAAAA0804D (Appellant) Assessment Year: 2019-20 Shree Antaliya Kheti The ADIT, (CPC), Vikas Karyakari Seva Vs Bengaluru, Sahakari Mandali Ltd., Bengaluru Liliya Mota, Amreli PAN No: ABLAS0197B (Respondent) (Appellant) Assessment Year: 2019-20 I.T.A Nos.…

Shree Lunidhar Seva Sahkari Mandali Ltd., Lunidhar, Taluka Kunkavav, Dist. Amreli vs. Assessing Officer (CPC), Bangalore

In the result, appeal of the assessee is allowed

ITA 202/RJT/2022[2019-20]Status: DisposedITAT Rajkot21 Feb 2023AY 2019-20

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 119Section 139(1)Section 139(4)Section 143Section 143(1)Section 143(1)(a)Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2019-20 Lunidhar Seva Sahkari The Assessing Officer Mandali Ltd., Lunidhar, (CPC), Kundavav Vs Bengaluru Amreli-365460 (Respondent) PAN: AABAL9846M (Appellant) Assessee by: Shri D.M. Rindani, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 07-02-2023 Date of pronouncement : 22-02-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2019-20, arises fr…

Sri Kodandaramaswamy Primary Agricultural Co-Operative Society Limited, Nellore vs. ITO., Ward-2, Nellore

In the result, appeal of the assessee is treated as allowed for statistical purposes

ITA 673/HYD/2022[2018-19]Status: DisposedITAT Hyderabad09 Jan 2023AY 2018-19

Bench: Shri K.Narasimha Chary

For Appellant: Shri VMV Subba Rao, ARFor Respondent: Ms. R. Helen Ruby Jesindha, DR
Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 143(3)Section 80ASection 80P

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD BEFORE SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 673/Hyd/2022 (निर्धारण वर्ा / Assessment Year: 2018-19) Sri Kodandaramaswamy Income Tax Officer, Primary Agricultural Vs. Ward-2, Co-operative Society Nellore Limited, Nellore [PAN No. AAHAS4574M] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती‍द्वधरध / Assessee by: Shri VMV Subba Rao, AR रधजस्‍व‍द्वधरध / Revenue by: Ms. R. Helen Ruby Jesindha, DR सुिवधई‍की‍तधरीख/Date of hearing: 09/01/2023 घोर्णध की‍तधरीख/Pronouncement on: 09/01…

Medi Seva Sahakari Mandali Ltd., Medi, Dist. Amreli vs. The ADIT (CPC), Bangalore

In the result, appeal of the assessee is allowed

ITA 38/RJT/2022[2019-20]Status: DisposedITAT Rajkot31 Oct 2022AY 2019-20
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 139Section 139(1)Section 139(4)Section 143Section 143(1)Section 143(1)(a)Section 80Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2019-20 Medi Seva Sahakari The ADIT(CPC), Mandali Ltd., Medi, Bengaluru Amreli-365630 Vs (Respondent) PAN: AACAM1543P (Appellant) Assessee by: Shri D.M. Rindani, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 20-10-2022 Date of pronouncement : 31-10-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2019-20, arises from order of National Faceless A…

Dhar Seva Sahakari Mandali Ltd., Dhar, Taluka: - Savarkundla, Dist. Amreli-Gujarat vs. The DCIT(CPC), Bangalore

In the result, appeal of the assessee is allowed

ITA 33/RJT/2022[2019-20]Status: DisposedITAT Rajkot31 Oct 2022AY 2019-20
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 139Section 139(1)Section 139(4)Section 143Section 143(1)Section 143(1)(a)Section 80ASection 80ISection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2019-20 Dhar Deva Sahakari The DCIT(CPC), Mandali Ltd., Bengaluru Savarkundla, Vs (Respondent) Amreli-364515 PAN: AABAD0032F (Appellant) Assessee by: Shri D.M. Rindani, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 20-10-2022 Date of pronouncement : 31-10-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2019-20, arises from order of National Fa…

Shri Trambakpur Sahakari Mandali Limited, at Trambakpur Taluka Dhari Dist. Amreli vs. The DCIT/ACIT (CPC), Bangalore

In the result, appeal of the assessee is allowed

ITA 23/RJT/2022[2019-20]Status: DisposedITAT Rajkot31 Oct 2022AY 2019-20
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 250Section 80ASection 80PSection 8O

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2019-20 Shri Trambakpur Sahkari The DCIT/ACIT(CPC), Mandli Bengaluru At: Trambakpur, Dhari, Vs (Respondent) Amreli PAN: AAGAS0798A (Appellant) Assessee by: Shri D.M. Rindani, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 20-10-2022 Date of pronouncement : 31-10-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2019-20, arises from order of Natio…

Shri Nava Ujala Seva Sahakari Mandali Limited, at Nava Ujala, Taluka Kunkavav, Guijarat-365450 vs. The DCIT/ACIT(CPC), Bangalore

In the result, appeal of the assessee is allowed

ITA 20/RJT/2022[2019-20]Status: DisposedITAT Rajkot31 Oct 2022AY 2019-20
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 250Section 80ASection 80PSection 8O

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2019-20 Shri Nava Ujala Seva The DCIT/ACIT(CPC), Sahakari Mandali Ltd. Bengaluru At. Navaujala, Vs (Respondent) Ta. Kundavav, Amreli PAN: AAGAS3678H (Appellant) Assessee by: Shri D.M. Rindani, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 20-10-2022 Date of pronouncement : 31-10-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2019-20, arises fr…

The ITO, WD-2(5), Trivandrum vs. Attingal Muncipal Town Service Co- Op Society /Bank Ltd, Trivandrum

ITA 264/COCH/2019[2013-14]Status: DisposedITAT Cochin01 Aug 2019AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: ---- None ----
Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.264/Coch/2019 : Asst.Year 2013-2014 The Income Tax Officer M/s.Attingal Municipal Ward – 2 (5) /Range 2 Vs. Town Service Co-operative Trivandrum. Bank Ltd., No.T-437, Bank Building, Attingal PO, Trivandrum 695 101. PAN : AAAAA7776J. (Appellant) (Respondent) Appellant by : Smt.A.S.Bindhu, Sr.DR Respondent by : ---- None ---- Date of Pronouncement : 01.08.2019 Date of Hearing : 18.07.2019 O R D E R Per George George K, JM : This appeal at the instance of the Revenue is directed against…

The ITO, Kollam vs. M/S.the Parakode Service Co-Op Bank, Pathanamthitta

ITA 366/COCH/2019[2014-15]Status: DisposedITAT Cochin09 Jul 2019AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: --- None ---For Respondent: Smt.A.S.Bindhu, Sr.DR
Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.319/Coch/2019 : Asst.Year 2011-2012 ITA No.320/Coch/2019 : Asst.Year 2012-2013 The Income Tax Officer M/s.Pallichal Farmers Ward – 2(2) Vs. Service Co-operative Bank Trivandrum. Ltd., Vedivachalcovil Pallichal P.O. Trivandrum – 695 501. PAN : AABTP3890Q. (Appellant) (Respondent) ITA No.365/Coch/2019 : Asst.Year 2013-2014 ITA No.366/Coch/2019 : Asst.Year 2014-2015 The Income Tax Officer M/s.The Parakode Ward – 4 Vs. Service Co-operative Bank Kollam. Ltd., Parakode P.O. Adoor Pathanamthitta–…