CIT v. AKS Alloys (P.) Ltd.

18 Taxmann.com 25High Court2012#1776 most cited

What is CIT v. AKS Alloys (P.) Ltd. authority for?

For claiming deductions under Section 80IB, the audit report in Form 10CCB can be filed any time before the assessment is completed, even if not submitted along with the original return of income.

64

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. AKS Alloys (P.) Ltd. · Section 80IB deduction · Form 10CCB filing · audit report before assessment · late filing audit report · Section 139(1) return · Section 143(3) assessment · eligibility for deduction · Section 80IA · Section 10B

Also reported as

205 Taxmann 11

Sections most often in play

Section 143(1)Section 139(1)Section 44ABSection 80IASection 80IBSection 119(2)(b)Section 143(3)Section 10B

Issues it is cited on

section 80ia(7)section 80j(6a)section 80iesection 10b(8)section 80ibsection 288deduction u/s 80iasection 80jsection 80iasection 80isection 119(2)(b)section 10b

Judgments citing CIT v. AKS Alloys (P.) Ltd.

Nagahat Tea Estate Private Limited, Kolkata vs. Income Tax Officer Ward -1, Jorhat

ITA 20/GTY/2025[2022-23]Status: DisposedITAT Guwahati17 Nov 2025AY 2022-23

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 119(1)Section 119(2)(b)Section 139(1)Section 139(9)Section 143(1)Section 143(1)(a)Section 250Section 36(1)Section 36(1)(va)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 18/GTY/2025 Assessment Year: 2021-22 I.T.A. No. 19/GTY/2025 Assessment Year: 2021-22 I.T.A. No. 20/GTY/2025 Assessment Year: 2022-23 Nagahat Tea Estate Private Limited, 52/1, 10th Floor, Unit 10A, Shakespeare Sarani, Kolkata - 700001 [PAN: AAACB9306R] .....................…...……………....Appellant vs. Income Tax Officer, Ward 1, Income Tax Office Tarajan, Jorhat, Assam - 785001 ...…..…................................. Respondent App…

Nagahat Tea Estate Private Limited, Kolkata vs. Income Tax Officer Ward -1, Jorhat

ITA 19/GTY/2025[2021-22]Status: DisposedITAT Guwahati17 Nov 2025AY 2021-22

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 119(1)Section 119(2)(b)Section 139(1)Section 139(9)Section 143(1)Section 143(1)(a)Section 250Section 36(1)Section 36(1)(va)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 18/GTY/2025 Assessment Year: 2021-22 I.T.A. No. 19/GTY/2025 Assessment Year: 2021-22 I.T.A. No. 20/GTY/2025 Assessment Year: 2022-23 Nagahat Tea Estate Private Limited, 52/1, 10th Floor, Unit 10A, Shakespeare Sarani, Kolkata - 700001 [PAN: AAACB9306R] .....................…...……………....Appellant vs. Income Tax Officer, Ward 1, Income Tax Office Tarajan, Jorhat, Assam - 785001 ...…..…................................. Respondent App…

Nagahat Tea Estate Private Limited, Kolkata vs. Income Tax Officer Ward -1, Jorhat

ITA 18/GTY/2025[2020-21]Status: DisposedITAT Guwahati17 Nov 2025AY 2020-21

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 119(1)Section 119(2)(b)Section 139(1)Section 139(9)Section 143(1)Section 143(1)(a)Section 250Section 36(1)Section 36(1)(va)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 18/GTY/2025 Assessment Year: 2021-22 I.T.A. No. 19/GTY/2025 Assessment Year: 2021-22 I.T.A. No. 20/GTY/2025 Assessment Year: 2022-23 Nagahat Tea Estate Private Limited, 52/1, 10th Floor, Unit 10A, Shakespeare Sarani, Kolkata - 700001 [PAN: AAACB9306R] .....................…...……………....Appellant vs. Income Tax Officer, Ward 1, Income Tax Office Tarajan, Jorhat, Assam - 785001 ...…..…................................. Respondent App…

Volark Leasing Ifsc Pvt. Ltd, Gujarat vs. ACIT/DCIT, Circle, Gandhinagar, Gujarat

In the result, the appeal of the assessee is allowed

ITA 357/AHD/2025[2023-24]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2023-24

Bench: Shri Sanjay Garg & Smt. Annapurna Gupta

For Appellant: Shri Pancham Sethi, ARFor Respondent: Date of Hearing
Section 143Section 143(1)Section 234BSection 250Section 80Section 80JSection 80L

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER I.T.A. No. 357/Ahd/2025 (Assessment Year: 2023-24) Volark Leasing IFSC Pvt. Ltd., Vs. Assistant Commissioner of Unit No. 524, Signature Building, Income Tax/Deputy 5th Floor, Block 13B, Zone-1 G, Commissioner of Income Chiloda, Gandhinagar-382355 Tax, Gandhinagar, Gujarat [PAN No.AAICV3373J] (Appellant) .. (Respondent) Appellant by : Shri Pancham Sethi, AR Ms. Ketaki Desai, Sr. DR Respondent by : Date of Hearing 08.09.2025 Date of Pronouncement 29.10.2025 O R D E R PER: A…

Mulakala Mohan Krishna, Hyderabad vs. DCIT., Circle-3(1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 432/HYD/2025[2021-22]Status: DisposedITAT Hyderabad08 Oct 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri V. Siva Kumar, AdvocateFor Respondent: Dr.Sachin Kumar, SR-AR
Section 143(1)Section 80I

…N Arunachalam (1994) 208 ITR 481. h) Hon'ble Madras High Court in the case of CIT vs. Jayant Patel (2001) 248 ITR 199 (Mad) i) Hon'ble Bombay High Court in the case of CIT vs. Shivanand Electronics (1994) 209 ITR 63 (Bom.) j) CIT-1 vs. M/s. AKS Alloys (P) Ltd 18 Taxmann.com 25 (Mad) k) ITAT Ahmedabad Bench of the Tribunal in the case of Aprameya Engg. Ltd vs. ITO 164 Taxmann.com 740 l) ITAT Ahmedabad Bench of the Tribunal in the case of Dy. CIT vs. Croygas Equipments (P) Ltd in ITA No.415/Ahd/2020 dated 16.06.2023 m) ITAT Nagpur Bench of the Tribunal in the case of Krushi Vibhag Karmchari Vrund Sahakari Pat Sanst…

Moneeflo Technologies Private Limited, Haryana vs. CIT/ITO/Ward 2(4) Gurgaon, Range 53, Haryana

Appeal is allowed

ITA 4844/DEL/2025[2024-25]Status: DisposedITAT Delhi30 Sept 2025AY 2024-25

Bench: Shri Satbeer Singh Godaraassessment Year: 2024-25

Section 143(1)Section 80Section 80I

…1 Moneeflo Technologies Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2024-25 M/s Moneeflo Technologies Pvt. Ltd., Vs Income Tax Officer, Villa No. 18, G.F., Tulip Ivory, Ward-2(4), Gurgaon. Sector-70, Gurgaon-122018. PAN: AAPCM 3869 B APPELLANT RESPONDENT Assessee represented by Shri Shitij Gupta, CA Department represented by Shri Manoj Kumar, Sr. DR Date of hearing 22.09.2025 Date of pronouncement 22.09.2025 O R D E R PER SATBEER SINGH GODARA, JM: This assessee’s appeal ITA no. 4844/Del/2025 for assessment year 20…

Maris Spinners Limited., Bengaluru vs. DCIT, Circle-4(1)(1), Bangalore

In the result the substantial questions of law are answered in favour of the assessee and against the revenue

ITA 945/BANG/2025[2022-23]Status: DisposedITAT Bangalore22 Aug 2025AY 2022-23

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyassessment Year :2022-23

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 139(1)Section 143(1)Section 143(1)(a)Section 80I

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER Assessment Year :2022-23 M/s. Maris Spinner Ltd., Vs. DCIT, No.1, A H V S Apartments, Edward Road, Circle –4(1)(1), Bengaluru – 560052, Bengaluru. Karnataka. PAN : AAACM 9874 F APPELLANT RESPONDENT Assessee by : Shri. V. Srinivasan, Advocate Revenue by : Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore. Date of hearing : 21.08.2025 Date of Pronouncement : 22.08.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : This appeal is filed by the assessee against the Orde…

Gurudwara Shri Guru Singh Sabha, Delhi vs. ITO (Exemption) Ward 1(2), Delhi

In the result, the appeal of the assessee in ITA No

ITA 1878/DEL/2025[2020-21]Status: DisposedITAT Delhi22 Aug 2025AY 2020-21

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Pranshu Singhal, CAFor Respondent: Shri Manish Gupta, Sr. DR
Section 11Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1878/DEL/2025 [A.Y. 2020-21] Gurudwara Shri Guru Singh Sabha Vs. The I.T.O(E) C-Block, Clock Tower Ward – 1(2) Hari Nagar, New Delhi New Delhi PAN – AAAAG 99224 F (Applicant) (Respondent) Assessee By : Shri Pranshu Singhal, CA Department By : Shri Manish Gupta, Sr. DR Date of Hearing : 13.08.2025 Date of Pronouncement : 22.08.2025 ORDER PER NAVEEN CHANDRA, A.M:- This appeal by the assessee is preferred against the order of the ld. CIT(A) , Mumba…

Ny Green Energy Private Limited Formely Know As Sunkon Energy Pvt Ltd, Surat vs. DCIT Circle 2(1)(1), Surat

In the result, appeal of the assessee is allowed

ITA 205/SRT/2025[2021-22]Status: HeardITAT Surat18 Jul 2025AY 2021-22

Bench: MS SUCHITRA RAGHUNATH KAMBLE (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)

Section 115JSection 139(1)Section 143Section 143(1)Section 250Section 44ASection 80Section 80I

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.205/SRT/2025 Assessment Year: (2021-22) (Hybrid Hearing) NY Green Energy Pvt. Ltd. Deputy Commissioner of Income-tax, बनाम/ (Formerly known as Sunkon Circle-2(1)(1), Surat, Aayakar Vs. Energy Pvt. Ltd.) 406, J.K. Bhavan, Surat Tower, Sagrampura, Putli, Surat-395 002 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AANCS 3841 H (Appellant) (Respondent) िनधा"रती की ओर से /Appellant by Shri Kaushik Kejriwal, AR राज" की ओर से /Respondent by Shri Ravinder S…

Swami Satyaprakashnand Shiv Mandir Trust, Udham Singh Nagar vs. AO (Exemption), Dehradun

In the result, the appeal filed by assessee is allowed

ITA 93/DDN/2024[2022-23]Status: DisposedITAT Dehradun23 Apr 2025AY 2022-23

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singhassessment Year: 2022-23 Swami Satyaprakashanand Vs. Income Tax Officer, Shiv Mandir Trust, Kali Kotdwar Mandir, Bareilley Haldwani (Uttrakhand) Bye Pass Road, Kishanpur, Udham Singh Nagar Uttarakhand Pin: 263148 Pan No. Aants6873L (Appellant) (Respondent)

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri A.S. Rana, Sr. DR
Section 11Section 11(2)Section 119(2)(b)Section 139(1)Section 143(1)Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH “DB”: NEW DELHI BEFORE SHRI VIMAL KUMAR, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER Assessment Year: 2022-23 Swami Satyaprakashanand Vs. Income Tax Officer, Shiv Mandir Trust, Kali Kotdwar Mandir, Bareilley Haldwani (Uttrakhand) Bye Pass Road, Kishanpur, Udham Singh Nagar Uttarakhand PIN: 263148 PAN No. AANTS6873L (Appellant) (Respondent) Assessee by: Shri K. Sampath, Adv. Department by: Shri A.S. Rana, Sr. DR Date of Hearing: 17.04.2025 Date of pronouncement: 23.04.2025 O R D E R PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed by the appel…

Assistant Commissioner of Income Tax, Madurai vs. Ramco Industries Limited, Chennai

In the result, appeal filed by the Revenue is dismissed

ITA 3045/CHNY/2024[2010-11]Status: DisposedITAT Chennai23 Apr 2025AY 2010-11

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Respondent: Mr.S. Muralidhar, FCA
Section 142(1)Section 143(3)Section 263Section 80Section 801A(7)Section 80I

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3045/Chny/2024 िनधा"रण वष"/Assessment Year: 2010-11 v. The ACIT, M/s. Ramco Industries Ltd., Corporate Circle, 98A, Auras Corporate Centre, Madurai. Dr. Radhakrishnan Road, Mylapore HO, Mylapore, Chennai-600 004. [PAN: AAACR 5284 J] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.Shivanand K. Kalakeri, CIT ""यथ"…

Dadha & Co Golden Jubilee Trust, Chennai vs. National Faceless Assessment Unit, Chennai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 3153/CHNY/2024[2018-19]Status: DisposedITAT Chennai28 Mar 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकर अपीलसं./Ita No.: 3153/Chny/2024 िनधा"रण वष" / Assessment Year: 2018-19 M/S. Dadha & Co Golden Jubilee The Income Tax Officer, Trust, V. Exemptions Ward-1, 250, Lloyds Road, Chennai. Chennai – 600 014. [Pan:Aaatd 2527M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri D.Anand, Advocate अपीलाथ" की ओर से/Appellant By ""थ" की ओर से/Respondent By : Ms.Gouthami Manivasagam, Jcit सुनवाई क" तार"ख/Date Of Hearing : 26.03.2025 घोषणा क" तार"ख/Date Of Pronouncement : 28.03.2025 आदेश /O R D E R

For Respondent: Ms.Gouthami Manivasagam, JCIT
Section 10Section 11(2)Section 12ASection 143(3)

…ed under Section 139(4) of the Act. It was held that filling of Form No.10 during re-assessment proceedings is filing of the same within the time allowed for furnishing the return of income under Section 139(4) of the Act. 10. In CIT -Vs- AKS Alloys Pvt Ltd (18 Taxmann.com 25 Mad), it was held that for claiming deduction under Section 80-IB, audit report in Form 10CCB can be filed before the assessment is completed, if the same has not been filed along with the return of income. In arriving at such a decision, the Court referred to the decisions cited below. CIT -Vs- Ace Multitaxes Systems (P) Ltd., (2009) 317 I…

Sindhanai Artificial Intelligence Systems Pvt. Ltd., Chennai vs. ITO, Corporate Ward-6(3), Chennai

In the result, the appeals filed by the assessee are allowed

ITA 3260/CHNY/2024[2022-23]Status: DisposedITAT Chennai27 Mar 2025AY 2022-23

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 3259 & 3260/Chny/2024 िनधा"रण वष" / Assessment Years: 2021-22& 2022-23 Sindhanai Artificial Intelligence The Income Tax Officer, Systems Pvt. Ltd., V. Corporate Ward6(3) New No.33/2, Old No.5/2, Chennai. Rajeshwari Apartment, 5Th Cross Street, Alagiri Nagar, Vadapalani, Chennai – 600 026. [Pan:Aaxcs 9635F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri J. Saravanan, Advocate ""थ" की ओर से/Respondent By : Ms.Gouthami Manivasagam, Jcit सुनवाई क" तार"ख/Date Of Hearing : 26.03.2025 घोषणा क" तार"ख/Date Of Pronouncement : 27.03.2025 आदेश /O R D E R

For Appellant: Shri J. Saravanan, AdvocateFor Respondent: Ms.Gouthami Manivasagam, JCIT
Section 115JSection 139(1)Section 143(1)Section 143(1)(a)Section 80I

…आयकर अपीलीय अिधकरण,‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी धु"वु" आर.एल रे"ी,, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद"यके सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos.: 3259 & 3260/Chny/2024 िनधा"रण वष" / Assessment Years: 2021-22& 2022-23 Sindhanai Artificial Intelligence The Income Tax Officer, Systems Pvt. Ltd., V. Corporate Ward6(3) New No.33/2, Old No.5/2, Chennai. Rajeshwari Apartment, 5th Cross Street, Alagiri Nagar, Vadapalani, Chennai – 600 026. [PAN:AAXCS 9635F] (अपीलाथ"/Appellant) ("…

Sindhanai Artificial Intelligence Systems Pvt. Ltd., Chennai vs. ITO, Corporate Ward-6(3), Chennai

In the result, the appeals filed by the assessee are allowed

ITA 3259/CHNY/2024[2021-22]Status: DisposedITAT Chennai27 Mar 2025AY 2021-22

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 3259 & 3260/Chny/2024 िनधा"रण वष" / Assessment Years: 2021-22& 2022-23 Sindhanai Artificial Intelligence The Income Tax Officer, Systems Pvt. Ltd., V. Corporate Ward6(3) New No.33/2, Old No.5/2, Chennai. Rajeshwari Apartment, 5Th Cross Street, Alagiri Nagar, Vadapalani, Chennai – 600 026. [Pan:Aaxcs 9635F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri J. Saravanan, Advocate ""थ" की ओर से/Respondent By : Ms.Gouthami Manivasagam, Jcit सुनवाई क" तार"ख/Date Of Hearing : 26.03.2025 घोषणा क" तार"ख/Date Of Pronouncement : 27.03.2025 आदेश /O R D E R

For Appellant: Shri J. Saravanan, AdvocateFor Respondent: Ms.Gouthami Manivasagam, JCIT
Section 115JSection 139(1)Section 143(1)Section 143(1)(a)Section 80I

…आयकर अपीलीय अिधकरण,‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी धु"वु" आर.एल रे"ी,, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद"यके सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos.: 3259 & 3260/Chny/2024 िनधा"रण वष" / Assessment Years: 2021-22& 2022-23 Sindhanai Artificial Intelligence The Income Tax Officer, Systems Pvt. Ltd., V. Corporate Ward6(3) New No.33/2, Old No.5/2, Chennai. Rajeshwari Apartment, 5th Cross Street, Alagiri Nagar, Vadapalani, Chennai – 600 026. [PAN:AAXCS 9635F] (अपीलाथ"/Appellant) ("…

Mantri Cosmos II Owners Welfare Association, Hyderabad vs. ACIT., Circle-6(1), Hyderabad

In the result, both the appeals of the assessee for the A

ITA 21/HYD/2025[2021-22]Status: DisposedITAT Hyderabad21 Mar 2025AY 2021-22

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.20 & 21/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2020-21 & 2021-22) Mantri Cosmos Ii Owners Vs. Asstt. Commissioner Of Welfare Association Income Tax, Circle 6(1) Hyderabad Hyderabad Pan:Aaeam1297J (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocates K Hari Prasad & K Karthik राज" व "ारा/Revenue By:: Smt.M Narmada, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 19/03/2025 घोषणा की तारीख/Pronouncement: 21/03/2025 आदेश/Order

For Appellant: Advocates K Hari Prasad and KFor Respondent: : Smt.M Narmada, CIT(DR)
Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 80I

…Cosmos II Owners Welfare Association 31/03/2022 before the scrutiny assessment order is passed on 27/09/2022. In support of his contention, he has relied upon the judgement of the Hon'ble Madras High Court in the case of CIT vs. AKS Alloy (P) Ltd reported in 18 Taxmann.com 25 which has been affirmed by the Hon'ble Supreme Court in 376 ITR 456 in case of CIT vs. G.M Knitting Industries (P) Ltd (2016) 71 Taxmann.com 35 (S.C). Thus, the learned AR has contended that the Hon'ble High Court has held that even though necessary certificate in Form 10CCB along with the return of income has not been filed, the same was f…

Mantri Cosmos II Owners Welfare Association, Hyderabad vs. ACIT., Circle-6(1), Hyderabad

In the result, both the appeals of the assessee for the A

ITA 20/HYD/2025[2020-21]Status: DisposedITAT Hyderabad21 Mar 2025AY 2020-21

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.20 & 21/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2020-21 & 2021-22) Mantri Cosmos Ii Owners Vs. Asstt. Commissioner Of Welfare Association Income Tax, Circle 6(1) Hyderabad Hyderabad Pan:Aaeam1297J (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocates K Hari Prasad & K Karthik राज" व "ारा/Revenue By:: Smt.M Narmada, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 19/03/2025 घोषणा की तारीख/Pronouncement: 21/03/2025 आदेश/Order

For Appellant: Advocates K Hari Prasad and KFor Respondent: : Smt.M Narmada, CIT(DR)
Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 80I

…Cosmos II Owners Welfare Association 31/03/2022 before the scrutiny assessment order is passed on 27/09/2022. In support of his contention, he has relied upon the judgement of the Hon'ble Madras High Court in the case of CIT vs. AKS Alloy (P) Ltd reported in 18 Taxmann.com 25 which has been affirmed by the Hon'ble Supreme Court in 376 ITR 456 in case of CIT vs. G.M Knitting Industries (P) Ltd (2016) 71 Taxmann.com 35 (S.C). Thus, the learned AR has contended that the Hon'ble High Court has held that even though necessary certificate in Form 10CCB along with the return of income has not been filed, the same was f…

Aruna Alloy Steels Privates Limited, Madurai vs. ACIT, Corp. Circle-1, Madurai, Maduraiq

In the result, appeal filed by the assessee is allowed

ITA 2803/CHNY/2024[2016-17]Status: DisposedITAT Chennai26 Feb 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Respondent: Mr.Ashwin D. Gowda
Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 156Section 80I

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2803/Chny/2024 िनधा"रण वष"/Assessment Year: 2016-17 v. M/s.Aruna Alloy Steels Pvt. Ltd., The Dy/ACIT, No.1, Narasingampatti, Corporate Circle-1, Melur Main Road, Madurai. Madurai – 625 122. [PAN: AAECA 6781 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.J.Saravanan, Advocate ""यथ" क" ओर से /Respon…

Roxiler Systems Private Limited, Pune vs. The Income Tax Officer, Ward5(4), Pune

In the result the appeal of the assessee is allowed for statistical purpose

ITA 2078/PUN/2024[2022-23]Status: DisposedITAT Pune30 Dec 2024AY 2022-23

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2078/Pun/2024 िनधा"रण वष" / Assessment Year: 2022-23 Roxiler Systems Pvt. Ltd., A 508, Kamal Green Leaf, Vs The Income Tax Officer, Khadakwasala, Pune – 411024. Ward-5(4), Pune. Pan: Aahcr8766J Appellant/ Assessee Respondent / Revenue Assessee By : Shri Sharad S. Vaze & Shri Amod S. Vaze – Ar’S Revenue By : Shri Arvind Desai – Add.Cit(Dr) Date Of Hearing: 18/11/2024 Date Of Pronouncement : 30/12/2024 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)Addl./Jcit(A), Mysore For Assessment Year 2022-23Dated 20/08/2024 Passed U/Sec.250 Of The Income Tax Act, 1961, Emanating From An Order U/S 143(1) Of The Act Dated 19/08/2023.The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Basis Of Facts & In The Circumstances Of The Case & As Per Law, Rejection Of Claim U/S 80Iac Of The Income Tax Act 1961 (Act) Is Beyond The Powers Of Cpc, Bengaluru In The Powers Of Cps, Bengaluru In Proceedings U/S 143(1) Of The Act. 2. On The Basis Of Facts & In The Circumstances Of The Case & As Per Law, The Commissioner Of Income Tax, (Appeals)-Nfac Delhi Is Not Justified In Rejecting The Claim Of The Assessee U/S 80Iac Of The Act. 3. The Appellant Craves Leave To Add, Alter, Omit Or Substitute Any Of The Grounds At The Time Of Hearing Of The Appeal.”

For Appellant: Shri Sharad S. Vaze and Shri Amod S. Vaze – AR’sFor Respondent: Shri Arvind Desai – Add.CIT(DR)
Section 143(1)Section 250Section 44ASection 80ISection 80J

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2078/PUN/2024 िनधा"रण वष" / Assessment Year: 2022-23 Roxiler Systems Pvt. Ltd., A 508, Kamal Green Leaf, vs The Income Tax Officer, Khadakwasala, Pune – 411024. Ward-5(4), Pune. PAN: AAHCR8766J Appellant/ Assessee Respondent / Revenue Assessee by : Shri Sharad S. Vaze and Shri Amod S. Vaze – AR’s Revenue by : Shri Arvind Desai – Add.CIT(DR) Date of hearing: 18/11/2024 Date of pronouncement : 30/12/2024 आदेश…

Akhila Karnataka Bramana Mahasabha(Regd), Bangalore vs. Income Tax Officer(Exemptions)Ward-1, Bangalore

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 1955/BANG/2024[2022-23]Status: DisposedITAT Bangalore29 Nov 2024AY 2022-23

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2022-23 M/S. Akhila Karnataka Bramana Vs. The Income Tax Officer Mahasabha (Regd), (Exemptions), No.5/1, Shankar Mutta Road, Ward – 1, Shankarpuram, Bengaluru. Bengaluru – 560 004. Pan : Aaata 8481 H Appellant Respondent Assessee By : Shri. Raghavendra Chakravarthy, Ca. Revenue By : Shri. Subramanian S, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 21.11.2024 Date Of Pronouncement : 29.11.2024 O R D E R Per Laxmi Prasad Sahuthis Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac) [Din & Order No.Itba/Apl/S/250/2024-25/1068118463(1)] Dated 29.08.2024. 2. Briefly Stated, The Facts Of The Case Are That Assessee Is A Registered Trust Eligible For Exemption Under Section 12A & Recognized Under Section 80G Of The Act. The Assessee Filed Return Of Income On 05.11.2022 Declaring Nil Income After Claiming Exemption Under Section 11 & 12 Of The Act. The Page 2 Of 4

For Appellant: Shri. Raghavendra Chakravarthy, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bengaluru
Section 11Section 11(2)Section 11(5)Section 12ASection 12A(1)(b)Section 143(1)Section 44ASection 80G

…t the matter may be sent back to the AO for fresh consideration in light of the circulars. During the course of hearing, the learned Counsel has also relied on the following case laws:  CIT -Vs- Sakal Relief Fund (295 CTR 561)  CIT -Vs- AKS Alloys Pvt Ltd (18 Taxmann.com 25 Mad)  CIT -Vs- Ace Multitaxes Systems (P) Ltd., (2009) 317 ITR 2017 (Kar.)  CIT -Vs- Contimeters Electricals (P) Ltd., (2009) 317 ITR 249 (Del.)  CIT -Vs- A.N.Arunachalam (1994) 208 ITR 481 (Mad.)  CIT -Vs- Jayant Patel (2001) 248 ITR 199 (Mad.)  CIT -Vs- Shivanand Electronics (1994) 209 FIR 63 (Born.)  Zenith Processing Mills -Vs- CI…

Natesan Precision Components Private Limited, Chennai vs. DCIT, Corp Circle 4(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 1397/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Aug 2024AY 2018-19

Bench: Shri Mahavir Singh, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1397/Chny/2024 िनधा"रणवष" / Assessment Year: 2018-19 Natesan Precision Components Dcit, Private Limited, V. Corporate Circle -4(1), No.54/4, Paul Wells Road, Chennai. St. Thomas Mount, Chennai – 600 016. [Pan: Aaacn-9992-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. G. Tarun, Advocate : Shri. T.M. Suganthamala, Addl. Cit ""यथ"क"ओरसे/Respondent By सुनवाई क" तारीख/Date Of Hearing : 01.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.08.2024

For Appellant: Shri. G. Tarun, Advocate
Section 143(1)Section 143(3)Section 68Section 80I

…आयकर अपीलीय अिधकरण,‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी एस. आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.: 1397/Chny/2024 िनधा"रणवष" / Assessment Year: 2018-19 Natesan Precision Components DCIT, Private Limited, v. Corporate Circle -4(1), No.54/4, Paul Wells Road, Chennai. St. Thomas Mount, Chennai – 600 016. [PAN: AAACN-9992-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant by : Shri. G. Tarun, Advocate : Shri. T.M. Suganthamala…

CIT v. AKS Alloys (P.) Ltd. (18 Taxmann.com 25) — Cited in 64 Judgments | BharatTax