Krushi Vibhag Karmchari Vrund Sahakari Pat Sanstha Maryadit v. ITO

147 Taxmann.com 449Reported decision2023#9405 most cited

What is Krushi Vibhag Karmchari Vrund Sahakari Pat Sanstha Maryadit v. ITO authority for?

A claim for deduction under section 80-IA(7) of the Income-tax Act, 1961, made after the due date for filing the return, can be entertained if the delay is construed as procedural and not fatal to the substantive claim. Claims not made in the original return but before the appellate authority for the first time may be considered.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2025.

Also referred to as

Krushi Vibhag Karmchari Vrund Sahakari Pat Sanstha Maryadit v. ITO · 147 Taxmann.com 449 · section 80IA(7) · deduction claim delay · audit report filing · procedural delay · substantive claim · ITAT Nagpur

Sections most often in play

Section 143(1)Section 80A(5)Section 80PSection 139(1)Section 143(3)Section 80ACSection 80JJAASection 10B

Issues it is cited on

section 80j(6a)section 80ia(7)section 10b(8)section 10basection 80a(5)section 80jjaasection 80jjasection 10bsection 80acsection 80asection 288additional depreciation

Judgments citing Krushi Vibhag Karmchari Vrund Sahakari Pat Sanstha Maryadit v. ITO

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

…) 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 Sanstha Maryadit vs. ITO (2023) 147 Taxmann.com 449 ITA No.432/Hyd/2025 9 9. Relying on the above decisions, the Ld. AR submitted that the Hon'ble Courts have held that audit report can be filed any time before assessment and that technical delay should not prejudice substantive claim. The Ld. AR further argued that the amendment made by the Finance Act, 2020 to section 80IA(7) is proced…

Bsc C&C Jv, New Delhi vs. ACIT Circle-62(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 4546/DEL/2019[2013-14]Status: DisposedITAT Delhi20 Aug 2025AY 2013-14

Bench: Shri C. N. Prasad & Shri M. Balaganeshm/S. Bsc C&C Joint Venture, Vs. Acit, 74, Hemkunt Colony, Circle-62(1), New Delhi-110048 New Delhi (Appellant) (Respondent) Pan: Aadfb8115G Assessee By : Shri Rohit Jain, Adv Shri Deepesh Jain, Adv Revenue By: Shri Jitender Singh, Cit Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 20/08/2025

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Jitender Singh, CIT DR
Section 143(3)Section 80Section 80I

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER M/s. BSC C&C Joint Venture, Vs. ACIT, 74, Hemkunt Colony, Circle-62(1), New Delhi-110048 New Delhi (Appellant) (Respondent) PAN: AADFB8115G Assessee by : Shri Rohit Jain, Adv Shri Deepesh Jain, Adv Revenue by: Shri Jitender Singh, CIT DR Date of Hearing 05/06/2025 Date of pronouncement 20/08/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.4546/Del/2019 for AY 2013-14, arises out of the order of the Commissioner of Income Tax (Appeals)-27, New Delhi [herei…

K Godaji Abhang Patil Nagri Sahkari Patsanstha Maryadit, Sangamner vs. ITO, Ward 2, Ahmednagar

In the result, appeal of the assessee is allowed

ITA 1573/PUN/2025[2017-18]Status: DisposedITAT Pune11 Aug 2025AY 2017-18

Bench: Dr. Manish Boradआयकर अपील सं. / Ita No.1573/Pun/2025 धििाारण वर्ा / Assessment Year: 2017-2018 K Godaji Abhang Patil Vs Ito, Ward 2, Nagri Sahkari Patsanstha Ahmednagar Maryadit, New Akole Bypass Road, Opp. Telephone Exchange, Sangamner-422605 Maharashtra Pan-Aaabk0444N Appellant Respondent

For Appellant: Shri Aakash ParakhFor Respondent: Shri Sanjay Dhivare
Section 144Section 250Section 250(6)Section 271FSection 80A(5)Section 80P

…आयकर अपीलीय अधिकरण "एस एम सी" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1573/PUN/2025 धििाारण वर्ा / Assessment Year: 2017-2018 K Godaji Abhang Patil Vs ITO, Ward 2, Nagri Sahkari Patsanstha Ahmednagar Maryadit, New Akole Bypass Road, Opp. Telephone Exchange, Sangamner-422605 Maharashtra PAN-AAABK0444N Appellant Respondent Assessee by : Shri Aakash Parakh Revenue by : Shri Sanjay Dhivare, Addl. CIT Date of hearing : 11.08.2025 Date of pronouncement : 29.08.2025 आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER :-…

DCIT Central Circle-17, New Delhi vs. Al Ammar Frozen Foods Exports Pvt. Ltd, New Delhi

ITA 2180/DEL/2023[2019-20]Status: DisposedITAT Delhi18 Jun 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahman

Section 115JSection 139(1)Section 139(5)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 44ASection 80I

…I.T.A. No. 2180/Del/2023 & CO No.116/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "A" NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.2180/Del/2023 निर्धारणवर्ष/Assessment Year: 2019-20 DCIT, CENTRAL CIRCLE-17, ROOM NO.244, 2ND FLOOR, ARA CENTRE, E-2, JHANDEWALAN, NEW DELHI. बनाम Vs. AL AMMAR FROZEN FOODS EXPORTS PVT. LTD., 8358, FF, MODEL BASTI SADAR BAZAR, NEAR PAHARGANJ, NEW DELHI. अपीलार्थी Appellant & प्रत्यर्थी /Respondent Cross Objection No. 116/Del/2023 (In I.T.A No.2180/Del/2023) निर्धारणवर्ष/Assessment Year…

G4S Secure Solutions (India) Private Limited, West Delhi, India vs. Central Processing Center, Bangalore

In the result, the appeal of the assessee is allowed

ITA 5285/DEL/2024[2023-24]Status: DisposedITAT Delhi16 May 2025AY 2023-24

Bench: Shri Shamim Yahya & Shri Vimal Kumarassessment Year: 2023-24 G4S Secure Solutions (India) Vs Cpc, Private Limited, Bengaluru. 9Th Floor, Tower-B, Good Earth Trade Tower, Sector-62, Bhondsi So (168), Gurugram, Haryana – 122 102. Pan: Aaacg1625Q (Appellant) (Respondent) Assessee By : Shri Salil Kapoor, Ms Ananya Kapoor & Shri Shivam Yadav, Advocates Revenue By : Shri Surender Pal, Cit, Dr Date Of Hearing : 12.03.2025 Date Of Pronouncement : 16.05.2025 Order Per Vimal Kumar, Jm: The Appeal By The Appellant/Assessee Is Against The Order Dated 23.09.2024 Of The Ld. Commissioner Of Income-Tax (Appeals)-6, Mumbai [Hereinafter Referred To As ‘The Ld. Cit(A)’] U/S 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) In Appeal Arising Out Of The Order Dated 27.03.2024 U/S 143(1) Of The Act Of The Cpc, Bengaluru (Hereinafter Referred To As ‘The Ld. Ao’), For Assessment Year 2023-24. 2. Brief Facts Of The Case Are That The Assessee Filed The Original Return Of Income Along With Form 10Da On 29.11.2023. Subsequently, The Return Of Income Along With Form 10Da Was Revised On 30.12.2023. The Cpc Processed The Return Disallowing Deduction U/S 80Jjaa Of The Act, Vide Intimation Dated 27.03.2024. Against This Intimation Dated 27.03.2024, The Appellant Assessee Filed Appeal Before The Ld.Cit(A) Which Was Partly Allowed, Vide Order Dated 23.09.2024. 3. Being Aggrieved, The Appellant-Assessee Has Preferred The Present Appeal.

For Appellant: Shri Salil Kapoor, Ms Ananya KapoorFor Respondent: Shri Surender Pal, CIT, DR
Section 143(1)Section 250Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: B : NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2023-24 G4S Secure Solutions (India) Vs CPC, Private Limited, Bengaluru. 9th Floor, Tower-B, Good Earth Trade Tower, Sector-62, Bhondsi SO (168), Gurugram, Haryana – 122 102. PAN: AAACG1625Q (Appellant) (Respondent) Assessee by : Shri Salil Kapoor, Ms Ananya Kapoor, & Shri Shivam Yadav, Advocates Revenue by : Shri Surender Pal, CIT, DR Date of Hearing : 12.03.2025 Date of Pronouncement : 16.05.2025 ORDER PER VIMAL KUMAR, JM: The appeal by the appe…

Shivalik Prints Ltd., New Delhi vs. JCIT, Special Range-8, New Delhi

In the result, assessees’ appeals in ITA nos

ITA 8136/DEL/2018[2012-13]Status: DisposedITAT Delhi15 Oct 2024AY 2012-13

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishraassessment Year: 2011-12 & Assessment Year: 2012-13

Section 143(1)Section 143(2)Section 143(3)Section 144CSection 80Section 80J

…1 ITA nos. 8136/Del/2018 & 2296/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER Assessment Year: 2011-12 AND Assessment Year: 2012-13 Shivalik Prints Ltd., Vs JCIT, Special Range-8, C-2/54, 5th Floor, Rajasthali Apartments, New Delhi. Pitampura, New Delhi-110034. PAN: AADCS 6186 R APPELLANT RESPONDENT Appellant by Shri V.K. Garg, Adv.; & Shri Praveen Kumar, CA Respondent by Ms. Pratibha Meena, Sr. DR Date of hearing 17.09.2024 Date of pronouncement 15.10.2024 O R D E R PER KUL BHARAT, JM: The cap…

M/S. Shivalik Prints Ltd., New Delhi vs. DCIT, New Delhi

In the result, assessees’ appeals in ITA nos

ITA 2296/DEL/2017[2011-12]Status: DisposedITAT Delhi15 Oct 2024AY 2011-12

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishraassessment Year: 2011-12 & Assessment Year: 2012-13

Section 143(1)Section 143(2)Section 143(3)Section 144CSection 80Section 80J

…1 ITA nos. 8136/Del/2018 & 2296/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER Assessment Year: 2011-12 AND Assessment Year: 2012-13 Shivalik Prints Ltd., Vs JCIT, Special Range-8, C-2/54, 5th Floor, Rajasthali Apartments, New Delhi. Pitampura, New Delhi-110034. PAN: AADCS 6186 R APPELLANT RESPONDENT Appellant by Shri V.K. Garg, Adv.; & Shri Praveen Kumar, CA Respondent by Ms. Pratibha Meena, Sr. DR Date of hearing 17.09.2024 Date of pronouncement 15.10.2024 O R D E R PER KUL BHARAT, JM: The cap…

Dy. Commissioner of Income Tax, Central Circle-2(2), Hyderabad vs. Sew Infrastructure Limited, Hyderabad

ITA 1717/HYD/2017[2009-10]Status: HeardITAT Hyderabad07 Oct 2024AY 2009-10

Bench: Justice (Retd.) C.V. Bhadang, Shri Mahavir Singh & Shri G. Manjunatha

For Appellant: Shri K.K. ChaitanyaFor Respondent: Smt. Mamata Choudhary
Section 132Section 139(1)Section 143(3)Section 147Section 153ASection 80I

…:1: ITA Nos. 1717 to 1720/Hyd/2017 & IN THE INCOME TAX APPELLATE TRIBUNAL SPECIAL BENCH “A”, HYDERABAD BEFORE JUSTICE (Retd.) C.V. BHADANG, PRESIDENT, SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA Nos.1717 to 1720 & 1722/Hyd/2017 Assessment Years: 2009-10 to 2012-13 and 2014-15 Vs. M/s. SEW Infrastructure Deputy Commissioner of Limited, Income Tax, 6-3-871, Snehlata, Central Circle – Greenland Roads, 2(2), Hyderabad. Begumpet, Hyderabad. PAN : AADCS4061P (Appellant) (Respondent) Assessee by: Shri K.K. Chaitanya, Senior Advocate and Shri S. Ramarao, Advocate. Revenue by: Smt. Ma…

Randheja Dudh Utpadak Sahakari Mandli Ltd., Gandhinagar vs. The ITO, Ward-3 Now Ward-1, Gandhinagar

The appeal of the assessee is allowed

ITA 649/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad27 Jun 2024AY 2017-18

Bench: Smt.Annapurna Guptaasstt. Year : 2017-18 Randheja Dudh Utpadak The Ito, Ward-3 Sahakari Mandli Ltd. Vs Now Ward-1 To-Randheja Gandhinagar. Tal: Gandhinagar Pin : 382 620 Pan : Aacar 5164 K (Applicant) (Responent) Assessee By : Shri M.K. Patel, Advocate Revenue By : Shri Ketan Gajjar, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 04/04/2024 घोषणा क" तारीख /Date Of Pronouncement: 27/06/2024 आदेश/O R D E R आदेश आदेश आदेश The Present Appeal Has Been Filed By The Assessee Against Order Passed By The Commissioner Of Income Tax(Appeals), National Faceless Appeal Centre, Delhi [In Short Referred To As Ld.Cit(A)] Under Section 250 Of The Income Tax Act, 1961 Dated 22.11.2021 Pertaining To Asst.Year 2017-18. 2. The Registry Has Notified That The Appeal Of The Assessee Is Barred By Limitation By 581 Days. In Order To Explain The Reasons For The Impugned Delay, The Ld.Counsel For The Assessee Submitted That The Cit(A)/Nfac Order Was Passed Against The Assessee On 22.11.2021. However, Due To Covid-19 Pandemic Limitation For Filing Appeal Before The Court Of Law Was Extended Till February, 2022. Therefore, After Expiry Of The Limitation For Filing Of The Appeal On Feb., 2022, The Assessee Was Required To File Appeal Within 60 Days Of The Same I.E. By April, 2022. But The Assessee Could File The Appeal On

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri Ketan Gajjar, Sr.DR
Section 250

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘SMC’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER Asstt. Year : 2017-18 Randheja Dudh Utpadak The ITO, Ward-3 Sahakari Mandli Ltd. Vs Now Ward-1 TO-Randheja Gandhinagar. Tal: Gandhinagar Pin : 382 620 PAN : AACAR 5164 K (Applicant) (Responent) Assessee by : Shri M.K. Patel, Advocate Revenue by : Shri Ketan Gajjar, Sr.DR सुनवाई क" तारीख/Date of Hearing : 04/04/2024 घो…

The Wanka Vividh Karyakari Seva Sahkari Mandali Ltd, Tapi vs. The Income Tax Officer, Ward2 Bardoli, Bardoli

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

ITA 470/SRT/2023[2017-18]Status: DisposedITAT Surat13 Oct 2023AY 2017-18

Bench: Shri Pawan Singhआ.अ.सं./Ita No.470/Srt/2023 (Ay 2017-18) (Hearing In Physical Court) The Wanka Vividh Karyakari Seva Income Tax Officer, Sahkari Mandali Ltd. Ward-2, Bardoli, Income Vs At & Po Wanka, Taluka-Nizar, Tax Office, 2Nd Floor, Bsnl Tapi-394370 Building, Opp. Jalaram Akshaymodi40@Gmail.Com Temple, Station Road, Pan No: Aahft 1009 K Bardoli-394601 अपीलाथ"/Appellant ""थ" /Respondent

Section 142(1)Section 144Section 254(1)Section 80PSection 80P(2)(a)

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER आ.अ.सं./ITA No.470/SRT/2023 (AY 2017-18) (Hearing in Physical Court) The Wanka Vividh Karyakari Seva Income Tax Officer, Sahkari Mandali Ltd. Ward-2, Bardoli, Income Vs AT & PO Wanka, Taluka-Nizar, Tax Office, 2nd Floor, BSNL Tapi-394370 Building, Opp. Jalaram akshaymodi40@gmail.com Temple, Station Road, PAN No: AAHFT 1009 K Bardoli-394601 अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Akshay Modi, CA राज" की ओर से /Revenue by Shri Vinod Kumar, Sr-DR अप…

Jaquar and Company Private Limited, Delhi vs. DCIT, Central Circle-19, Delhi

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

ITA 1985/DEL/2022[2019-20]Status: DisposedITAT Delhi31 Aug 2023AY 2019-20

Bench: SHRI CHANDRA MOHAN GARG (Judicial Member), DR. B.R.R. KUMAR (Accountant Member)

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 143(1)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: C: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2019-20 Jaquar and Company P. Ltd., The DCIT, Central Circle 19, Delhi C-20 SMA, Co-Op, Indl. Estate, G T 110027 Karnal Road, Delhi 110033 vs. PAN AAACJ 2324 F (Appellant) (Respondent) For Assessee : Dr. Rakesh Gupta, Adv. Shri Somil Agarwal, Adv. Shri Daleep Bhatia, CA For Revenue: Shri Vivek Vardhan, Sr. DR Date of Final Hearing : 07.08.2023 Date of Pronouncement : 31.08.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against…