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“Section 119(2)(b)”

Section References (mined)Section 119Section 119(2)(b)679 judgments

The decision most relied on for Section 119(2)(b) is CIT v. G.M. Knitting Industries (P.) Ltd. (376 ITR 456), cited in 221 judgments on BharatTax.

Leading authorities on Section 119(2)(b)

CIT v. G.M. Knitting Industries (P.) Ltd.
376 ITR 456 · 2015 · Supreme Court
221
citing judgments

The requirement to file a certificate or form (e.g., Form 10CCB, 10-IC) along with the return of income for claiming a deduction (e.g., under sections 80-IB, 115BAA) is directory regarding its timing. Such a deduction is allowable if the requisite form is filed before the final order of assessment, as procedural requirements should not override substantive benefits.

CIT v. Gujarat Oil & Allied Industries
201 ITR 325 · 1993 · High Court
195
citing judgments

The requirement to file an audit report along with the income tax return, as specified in provisions like Section 80J(6A) or 80-IA(7), is directory and not mandatory. Substantial compliance is achieved if the audit report is submitted at any time before the assessment is framed or completed, and benefits should not be denied merely due to a delay in furnishing it.

PCIT v. Wipro Ltd.
140 Taxmann.com 223 · 2022 · Supreme Court
192
citing judgments

Exemption provisions under Chapter III, such as Section 10B(8), must be interpreted strictly, and any claim for such exemptions must be made in the return of income. The principles governing Chapter III (incomes not forming part of total income) differ from those for Chapter VIA (deductions in computing total income).

CIT v. Contimeters Electricals (P.) Ltd.
317 ITR 249 · 2009 · High Court
140
citing judgments

The requirement to file an audit report along with the return of income under section 80-IA(7) and similar provisions is directory, not mandatory. Such a report suffices if filed at any time before the assessment is framed.

Sarvodaya Charitable Trust v. ITO (Exemption)
125 Taxmann.com 75 · 2021 · High Court
129
citing judgments

The filing of Form 10B for claiming exemption under sections 11 and 12 is directory, not mandatory. A delay in filing Form 10B can be condoned, and exemption cannot be denied solely on this ground if the assessee satisfies other conditions and shows sufficient cause.

CIT v. Shivanand Electronics
209 ITR 63 · 1994 · High Court
100
citing judgments

The requirement to file an audit report along with the return of income for claiming specified deductions, such as under Section 80J or 80-IA, is directory and not mandatory. Such an audit report can be filed at any time before the assessment is framed or completed under Section 143(1).

Duggal & Co. v. CIT
220 ITR 456 · 1996 · High Court
84
citing judgments

An assessment order becomes erroneous and prejudicial to the revenue under Section 263 if the Assessing Officer fails to conduct a proper inquiry or investigation, even if the return appears prima facie correct. The Income-tax Officer has a duty to investigate and cannot remain passive.

AA520 Veerappampalayam Primary Agricultural Cooperative Credit Society Ltd. v. Deputy Commissioner of Income Tax
138 Taxmann.com 571 · 2022 · High Court
78
citing judgments

The Centralized Processing Centre (CPC) can deny deductions claimed under Chapter VI-A, such as Section 80P, during the processing of a return under Section 143(1) if conditions for claiming such deductions, including filing the return by the due date as per Section 80AC, are not met.

Judgments citing Section 119(2)(b)

Bastuhara Sahayata Samiti, Kolkata vs. ITO, Ward 1(2)(Exemption), Kolkata

In the result, the appeal filed by the assessee is allowed

ITA 444/KOL/2025[2016-17]Status: DisposedITAT Kolkata28 Jul 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 444/Kol/2025 Assessment Year: 2016-2017 Bastuhara Sahayata Samiti,……………….…Appellant 27/1B, Bidhan Sarani, Srimini Market, Kolkata-700006, West Bengal [Pan:Aaatb7422R] -Vs.- Income Tax Officer,……………………………..Respondent Ward-1(2), (Exemption), Kolkata, Office Of The Income Tax Officer, 10B, Middleton Row, Kolkata-700071 Appearances By: Shri S.K. Tulsian, Advocate & Ms. Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Somnath Das Biswas, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 20, 2025 Date Of Pronouncing The Order: July 28, 2025 O R D E R

Section 119(2)(b)Section 12ASection 142(1)Section 143(2)Section 143(3)

delay in submission of Form 10 before the ld. CIT(Exemption), Kolkata which was rejected by the ld. CIT vide order under section 119(2)(b) of the Income Tax Act dated 20.12.2018. It was noted that the claim has not mentioned in the ITR 7 and in the resolution ... Rules w.e.f. 01.04.2016 relevant to A.Y. 2016-17. For better appreciation, the said CBDT Circular is reproduced below: “Sub: Condonation of delay under section 119(2)(b) of the Income- tax Act, 1961 in filing of Form no. 10 and Form No. 9A for AY 2016- 17 1.Under the provisions

Uttarakhand Pollution Control Board, Dehradun vs. Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi

In the result, all three appeals are allowed for statistical purposes

ITA 5130/DEL/2024[2014-15]Status: DisposedITAT Delhi28 Jul 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

Section 10(46)Section 147Section 148Section 271(1)(c)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI AVDHESH

Uttarakhand Pollution Control Board, Dehradun vs. Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi

In the result, all three appeals are allowed for statistical purposes

ITA 5129/DEL/2024[2013-14]Status: DisposedITAT Delhi28 Jul 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

Section 10(46)Section 147Section 148Section 271(1)(c)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI AVDHESH

Uttarakhand Pollution Control Board, Dehradun vs. Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi

In the result, all three appeals are allowed for statistical purposes

ITA 5128/DEL/2024[2012-13]Status: DisposedITAT Delhi28 Jul 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

Section 10(46)Section 147Section 148Section 271(1)(c)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI AVDHESH

Income Tax Officer, Exemptions, Madurai vs. John Vincent Jamila Education Trust, Melur, Madurai

In the result, both the appeals filed by the assessee as well as the Revenue are dismissed

ITA 901/CHNY/2025[2019-20]Status: DisposedITAT Chennai25 Jul 2025AY 2019-20

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.545/Chny/2025 िनधा8रण वष8 /Assessment Year: 2019-20

For Appellant: Shri P.M. Kathir, AdvocateFor Respondent: Shri Shiva Srinivas, CIT
Section 10Section 10(23)Section 119(2)(b)Section 143(1)

आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी यस यस िव"ने

John Vincent Maila Education Trust, Madurai vs. ITO, Exemptions Ward, Madurai

In the result, both the appeals filed by the assessee as well as the Revenue are dismissed

ITA 545/CHNY/2025[2019-20]Status: DisposedITAT Chennai25 Jul 2025AY 2019-20

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.545/Chny/2025 िनधा8रण वष8 /Assessment Year: 2019-20

For Appellant: Shri P.M. Kathir, AdvocateFor Respondent: Shri Shiva Srinivas, CIT
Section 10Section 10(23)Section 119(2)(b)Section 143(1)

आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी यस यस िव"ने

V.C. Medical, Educational and Charitable Trust, Palani vs. ITO, Ward-1, Dindigul

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

ITA 1114/CHNY/2025[2021-22]Status: DisposedITAT Chennai25 Jul 2025AY 2021-22

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.1114/Chny/2025 िनधा"रण वष"/Assessment Year: 2021-22 V.C. Medical, Educational & Vs. The Income Tax Officer, Charitable Trust, 72-B, Dindugal Ward 1, Road, Palani 624 601. Dindigul. [Pan:Aaatv4282H] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T.S. Lakshmi Venkataraman, F.C.A. ""थ" की ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 03.07.2025 घोषणा की तारीख /Date Of Pronouncement : 25.07.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 10.01.2025 Passed By The Addl/Jcit(A)-3, Mumbai For The Assessment Year 2021-22. 2. We Find That This Appeal Is Filed With A Delay Of 21 Days. The Assessee Filed An Affidavit For Condonation Of Delay Stating The Reasons. Upon Hearing Both The Parties & On Examination Of The Said Affidavit, We Find The Reasons Stated By The Assessee Are Bonafide, Which Really

For Appellant: Shri T.S. Lakshmi Venkataraman, F.C.AFor Respondent: Ms. R. Anita, Addl. CIT
Section 11Section 119(2)(b)Section 154

submits that the delay condonation petition dated 16.11.2024 was allowed by the ld. CIT(E) condoning the delay in filing Form 10B under section 119(2)(b) of the Act and referred to enclosure 1. He submits that the assessee is entitled for 3 I.T.A. No.1114/Chny/25 exemption under section

Aa520 Veerampalayam Pacs Ltd., Erode vs. ITO, Ward-2(1), Erode

In the result, the appeal filed by the assessee is allowed

ITA 593/CHNY/2025[2020-21]Status: DisposedITAT Chennai24 Jul 2025AY 2020-21

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:593/Chny/2025 िनधा"रण वष" / Assessment Year: 2020-21 Aa520 Veerappampalayam Ito, Primary Agricultural Co-Operative Vs. Ward -2 (1), Society Ltd., Erode. 1, Aa520, Veerappampalayam, Veerappampalayam Bo, Attavanai Hanumanpalli, Erode – 638 101. [Pan:Aadaa-8893-M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Ms. G. Vardini Karthik, Advocate ""थ" की ओर से/Respondent By : Shri. Kumar Chandan, Jcit (Virtual)

For Appellant: Ms. G. Vardini Karthik, AdvocateFor Respondent: Shri. Kumar Chandan, JCIT (Virtual)
Section 119(2)(b)Section 139(1)Section 139(4)Section 2(6)Section 80PSection 80P(2)(a)Section 80P(2)(d)

आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा

T.T.92.Kadayanallur P.U. Area Teachers Co - Op Thrift Credit Society, Tenkasi vs. ITO, Ward-1, Tirunelveli

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

ITA 1352/CHNY/2025[2023-24]Status: DisposedITAT Chennai24 Jul 2025AY 2023-24

Bench: Shri Manu Kumar Giri & Shri Jagadish

For Appellant: Shri G. Reddi Prakash, C.AFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 119(2)(b)Section 139(4)Section 143(1)Section 80PSection 80P(2)(a)

Authorized Representative (AR) of the assessee submitted that a petition for condonation of delay in filing the return of income under section 119(2)(b) of the Act has already been filed and ITA No.1352/Chny/2025 TT 92 Kadayanallur PU Area Teachers Co-op. Thrift Credit Society is pending before

Shri Panchtalavada Seva Sahkari Mandli Limited, Amreli vs. The ITO Ward-3(1)(4), Rajkot-Amreli., Amreli

In the result, this appeal of the assessee is dismissed as withdrawn

ITA 118/RJT/2025[2019-20]Status: DisposedITAT Rajkot23 Jul 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./ Ita No.118/Rjt/2025 Assessment Year: 2019-20 Shri Panchtalavada Seva Sahkari Income Tax Officer, Ward – बनाम Mandali Ltd. 3(1)(4), Rajkot-Amreli, Panchtalavada, Amreli–3650220, Ganga Bhauvan, Keriya /Vs. Gujarat Road, Amreli–365 560 "थायीलेखासं /.जीआइआरसं . / Pan/Gir No.: Aaxas 4713 J (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Ms. Devina Patel, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr सुनवाई क" तार"ख /Date Of Hearing : 23/07/2025 घोषणा क" तार"ख /Date Of Pronouncement : 23/07/2025 आदेश / O R D E R Dr. Arjun Lal Saini, Am: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2019-20, Is Directed Against The Order Passed, Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’), By The Learned Commissioner Of Income Tax (Appeal) Addl/Jcit(A)-2, Hyderabad Dated 06.01.2025, Which In Turn Arises, Out Of An Assessment Order Passed By The Centralized Processing Centre (Cpc)/Assessing Officer, U/S 143(1) Of The Act Dated 08.02.2021. 2. At The Outset, Learned Counsel Appearing On Behalf Of The Assessee Has Stated That The Assessee Wants To Withdraw The Present Appeal Because Condonation Of Delay For Filing Income Tax Return U/S 119(2)(B) Of The Act Has Been Condoned Sh. Pssm Ltd.

For Appellant: Ms. Devina Patel, Ld.ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 119(2)(b)Section 143(1)Section 250

आयकर अपीलीय अिधकरण,राजकोट "यायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI

Rani Channamma Co-Operative Credit Society Limited, Haveri vs. Income Tax Officer, Ward-1, Haveri

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

ITA 826/BANG/2025[2019-20]Status: DisposedITAT Bangalore23 Jul 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Shri Siddhesh Nagraj Gaddi, ARFor Respondent: Shri Ganesh R Ghale, Advocate, Standing
Section 119(2)(b)Section 139Section 139(4)Section 143(1)Section 154Section 80ASection 80P

claim and rejected the deduction without proper verification. The assessee relied on CBDT Circular No. 13/2023 which supports condonation of delay under section 119(2)(b) of the Act and allows genuine claims to be considered. Accordingly, the assessee earnestly prayed that the learned CIT(A) may kindly consider

Kumarapuram Service Co-Operative Bank Limited No 2147, Karthikappally vs. ITO, Ward 2, Alappuzha

In the result, the appeal filed by the assessee stands dismissed

ITA 391/COCH/2025[2021-22]Status: DisposedITAT Cochin22 Jul 2025AY 2021-22

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2021-22 Kumarapuram Service Co-Op. Bank Ltd. .......... Appellant Kumarapuram Village, Thamalakkal P.O. Haripad, Alappuzha 690549 [Pan: Aaabk0740M] Vs. The Income Tax Officer, Ward-2, Alappuzha .......... Respondent Appellant By: Shri Sabu, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 05.06.2025 Date Of Pronouncement: 22.07.2025

For Appellant: Shri Sabu, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 119(2)(b)Section 139(1)Section 139(4)Section 143(1)Section 80ASection 80P

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM Assessment

Dattakala Shikshan Sanstha, Pune vs. Assessment Unit, I.Tax Dept, New Delhi

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

ITA 2567/PUN/2024[2020-21]Status: DisposedITAT Pune22 Jul 2025AY 2020-21

Bench: SHRI MANISH BORAD (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amol Khairnar
Section 11Section 12ASection 143(1)Section 143(3)

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI MANISH BORAD

Dattakala Shikshan Sanstha, Pune vs. A.D.I.T, CPC, Bangaluru

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

ITA 2459/PUN/2024[2020-21]Status: DisposedITAT Pune22 Jul 2025AY 2020-21

Bench: SHRI MANISH BORAD (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amol Khairnar
Section 11Section 12ASection 143(1)Section 143(3)

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI MANISH BORAD

Jan Seva Mandal, Mumbai vs. Income Tax Officer Exemption Ward -1(4), Mumbai

In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statisti...

ITA 3445/MUM/2025[2023-24]Status: DisposedITAT Mumbai22 Jul 2025AY 2023-24

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2023-24 Jan Seva Mandal, Central Processing Centre Income Vinayalaya, Mahakali Caves Tax Deparment, Bengaluru, Vs. Road, Andheri (East), Income Tax Officer Exemption Mumbai-400093. Ward 1(4), Mumbai. 6Th Floor, Mtnl Te Building, Pedder Road, Mumbai-400026. Pan No. Aaatj 4868 K Appellant Respondent

For Appellant: Mr. Ketan PatelFor Respondent: Mr. Vivek Perampurna, CIT-DR
Section 11Section 12ASection 143(1)

Chief Commissioner for condonation of delay Commissioner or Chief Commissioner for condonation of delay Commissioner or Chief Commissioner for condonation of delay under Section 119(2)(b) of the Act. under Section 119(2)(b) of the Act. The relevant finding of the Ld. nt finding ... dated 18.11.2024. The relevant excerpts from the same are as follows: excerpts from the same are as follows: Sub: Condonation of delay under section 119(2)(b) of Sub: Condonation of delay under section 119(2)(b) of Sub: Condonation of delay under section 119(2)(b) of the Income

Balasubramanian Saravanan, Chennai vs. ITO, Ncw-17(7), Chennai

In the result, the appeal filed by the assessee is allowed

ITA 1498/CHNY/2025[2017-18]Status: DisposedITAT Chennai21 Jul 2025AY 2017-18

Bench: Shri George George Kand Shri S.R. Raghunatha

For Appellant: Shri Abhishek Murali, CAFor Respondent: Shri AR. V. Sreenivasan, CIT
Section 119(2)(b)Section 139(1)Section 143(1)Section 250Section 90

आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी जॉज" जॉज

Dd122 Harur & Pr Patti Tk Ghss &Ghs Employees Co-Op. Thrift & Credit Society, Dharmapuri vs. The Income Tax Officer, Ward-1, Dharmapuri

In the result, the appeal filed by the assessee in ITA

ITA 1333/CHNY/2025[2022-23]Status: DisposedITAT Chennai21 Jul 2025AY 2022-23

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita No.1333/Chny/2025 िनधा"रण वष"/Assessment Year: 2022-23 V. Dd 122 Harur & Pr Patti Tk Ghss & The Ito, Ghs Employees Co-Op. Thrift & Ward-1, Credit Society, Dharmapuri. 1/16,Kanikaran Kottai, Sikkampatti V. Muthampatti Veppilaimithempatti, Dharmapuri-636 903. [Pan: Aadah 1485 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca ""यथ" क" ओर से /Respondent By : Ms. Gauthami Manivasagam, Jcit सुनवाईक"तारीख/Date Of Hearing : 15.07.2025 : घोषणाक"तारीख /Date Of Pronouncement 21.07.2025

For Appellant: Mr.T.S. LakshmiFor Respondent: Ms. Gauthami Manivasagam
Section 119(2)Section 139(1)Section 143(1)Section 250Section 80P

assessee has filed an application for condonation of delay before the Chief Commissioner of Income Tax, Coimbatore citing Circular No.13/2023 dated 26.07.2023 and section 119(2)(b) of the Act, we set aside the order passed by the ld. CIT(A) and remit the matter back to the file

Snehasadan, Mumbai vs. Income Tax Officer Exemption Ward 2(3), Mumbai

Appeal of the assessee is allowed for statistical purposes

ITA 2525/MUM/2025[2023-24]Status: DisposedITAT Mumbai18 Jul 2025AY 2023-24

Bench: Ms Padmavathy S, Am & Shri Raj Kuamr Chauhan, Jm

For Appellant: Ms. Vasanti patel, ARFor Respondent: Shri Leyaqat Ali Aafaqui, Sr. DR
Section 11Section 11(1)Section 11(1)(a)Section 11(6)Section 12ASection 143(1)Section 143(1)(a)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI RAJ KUAMR CHAUHAN, JM I.T.A

The Dharapuram Agricultural Producers Cooperative Marketing Society Limited, Tirupur vs. The Income Tax Officer, Ward 2(4) Tirupur, Tirupur

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

ITA 1270/CHNY/2025[2019-20]Status: DisposedITAT Chennai17 Jul 2025AY 2019-20

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.1270/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 The Dharapuram Agricultural Producers Vs. The Income Tax Officer, Cooperative Marketing Society Limited, Ward 2(4), New No. 487, Old No. 280, Tirupur. Chinnakadai Street, Opp. Arasamaram Stop, Dharapuram, Tiruppur 638 702. [Pan:Aabat8601Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. A. Vijayalakshmi, Ca (Virtual) ""थ" की ओर से/Respondent By : Ms. V. Supraja, Addl.Cit सुनवाई की तारीख/ Date Of Hearing : 15.07.2025 घोषणा की तारीख /Date Of Pronouncement : 17.07.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 13.03.2025 Passed By The Addl./Jcit(A)-1, Visakhapatnam For The Assessment Year 2019-20. 2. The Assessee Raised 4 Grounds Of Appeal Amongst Which, The Only Issue Emanates For Our Consideration As To Whether The Ld. Cit(A)

For Appellant: Ms. A. Vijayalakshmi, CA (virtual)For Respondent: Ms. V. Supraja, Addl.CIT
Section 119(2)(b)Section 139(1)Section 139(4)Section 143(1)Section 80ASection 80P

Nadu Co- operative Societies Act, the ld. CCIT condoned the delay in filing the return of income vide his order dated 28.03.2025 under section 119(2)(b) of the Act. 5. The ld. AR submits that with regard to the delay in filing the appeal before

Oorissa Evangelist Trust Association, Cuttack vs. Income Tax Officer, Exemption Ward, Cuttack

In the result, the appeal of the assessee is allowed

ITA 199/CTK/2025[2023-24]Status: DisposedITAT Cuttack16 Jul 2025AY 2023-24

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am Orissa Evangelistic Trust Ito, Exemption Ward, Cuttack Association, Aaykar Bhavan, Shelter Chhak At-Kesharpur, Buxi Bazar, Tulsipur, Cuttack, Vs. Cuttack-753001 Odisha-753008 (Appellant) (Respondent) Pan No. Aaato0708P Assessee By : Shri Sk Sarangi, Ar Revenue By : Shri Nishanth Rao B, Dr Date Of Hearing: 16.07.2025 Date Of Pronouncement: 16.07.2025

For Appellant: Shri SK Sarangi, ARFor Respondent: Shri Nishanth Rao B, DR
Section 11Section 119(2)Section 119(2)(b)Section 12ASection 143(1)

other hand, Id. Departmental Representative submits that the assessee ought to have filed the condonation petition before the revenue authorities under section 119(2)(b) of the Act as directed by the CBDT vide Circular No 16/2024 dated 18.11.2024. The assessee has a remedy to approach the authorities under section