KEDAMBADI MILK PRODUCERS CO-OPERATIVE WOMEN SOCIETY LIMITED,KEDAMBADI vs. INCOME TAX OFFICER WARD 1 PUTTUR, PUTTUR

In the result appeal of the assessee is dismissed

Bench: Shri Prashant Maharishiassessment Year : 2019-20

80P by a co-operative society, when the return of income is filed beyond the due date prescribed under Section 139(1), when the existence of a specific clause, Section 143(1)(a)(v), which was amended with effect from April 1, 2021, to address such disallowances

SRI SOWRABHA MAHILA PATTINA SAHAKARA SANGHA ,TUMKUR vs. INCOME TAX OFFICER, WARD-1, TIPTUR

The appeals are dismissed, however

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2019-20

80P by a co-operative society, when the return of income is filed beyond the due date prescribed under Section 139(1), when the existence of a specific clause, Section 143(1)(a)(v), which was amended with effect from April 1, 2021, to address such disallowances

SRI PANATI VIDYANATH REDDY ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(3)(1), BANGALORE

In the result, both the appeals filed by different assessees are partly allowed for statistical purposes

Bench: Shri Chandra Poojarishri Panati Vidyanath Reddy Vs Acit, Circle - 4(3)(1) 10, 32Nd Main, 5Th Cross Bengaluru Dollars Colony, Btm Layout 1St Stage, Bengaluru 560068 Pan – Afmpr3580F (Appellant) (Respondent) M/S. Nirmal Enviro Solutsions P. Ltd. Vs Acit, Circle - 3(1)(1) 26, 9Th Cross, 16Th Main Bengaluru Btm Layout, 1St Stage Bengaluru 560068 Pan – Aadcn1064H (Appellant) (Respondent) Assessee By: Miss Sunaiana Bhatia, Ca Revenue By: Shri Ganesh R. Ghale, Standing Counsel Date Of Hearing: 18.01.2023 Date Of Pronouncement: 18.01.2023 O R D E R Per: Chandra Poojari, A.M.

disallowance can be made as per section 36(1)(va) r.w.s. 2(24)(x) of the Act. Hence, respectfully following the judgment of Hon’ble Supreme court cited (supra), the arguments of the assessee is not acceptable. 8.1 The Ld. A.R. has also raised on the issue that the disallowance/addition cannot be made u/s 14-3(1

M/S. NIRMAL ENVIRO SOLUTIONS PRIVATE LIMITED,BENGALURU vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

In the result, both the appeals filed by different assessees are partly allowed for statistical purposes

Bench: Shri Chandra Poojarishri Panati Vidyanath Reddy Vs Acit, Circle - 4(3)(1) 10, 32Nd Main, 5Th Cross Bengaluru Dollars Colony, Btm Layout 1St Stage, Bengaluru 560068 Pan – Afmpr3580F (Appellant) (Respondent) M/S. Nirmal Enviro Solutsions P. Ltd. Vs Acit, Circle - 3(1)(1) 26, 9Th Cross, 16Th Main Bengaluru Btm Layout, 1St Stage Bengaluru 560068 Pan – Aadcn1064H (Appellant) (Respondent) Assessee By: Miss Sunaiana Bhatia, Ca Revenue By: Shri Ganesh R. Ghale, Standing Counsel Date Of Hearing: 18.01.2023 Date Of Pronouncement: 18.01.2023 O R D E R Per: Chandra Poojari, A.M.

disallowance can be made as per section 36(1)(va) r.w.s. 2(24)(x) of the Act. Hence, respectfully following the judgment of Hon’ble Supreme court cited (supra), the arguments of the assessee is not acceptable. 8.1 The Ld. A.R. has also raised on the issue that the disallowance/addition cannot be made u/s 14-3(1

KOME KORAVADI VIVIDODDESHA SAHAKARI SANGHA NIYAMITHA,UDUPI vs. INCOME TAX OFFICER, WARD-1, UDUPI

1,\nKoravadi, Kumbashi, Kundapura Taluk,\nUdupi.\nUdupi - 576 257.\nPAN – AAAAK 5006 F\nAPPELLANT\nRESPONDENT\nAssessee by\n:\nShri Akshaya K.S, CA\nRevenue by\n:\nShri Ganesh R Ghale – Advocate, Standing\nCounsel for Revenue\nDate of hearing\n:\n25.02.2026\nDate of Pronouncement\n:\n12.03.2026\nORDER\nPER WASEEM AHMED, ACCOUNTANT MEMBER:\nThe present appeal has been instituted by the assessee against

MASS FAB TECHNOLOGIES,BANGALORE vs. CIT(APPEALS), BANGALORE

In the result, both the appeals filed by different assessees are partly allowed for statistical purposes

Bench: Shri Chandra Poojariassessment Year: 2020-21

disallowance can be made as per section 36(1)(va) r.w.s. 2(24)(x) of the Act. Hence, respectfully following the judgment of Hon’ble Supreme court cited (supra), the arguments of the assessee is not acceptable. 8.1 The Ld. A.R. has also raised on the issue that the disallowance/addition cannot be made u/s 14-3(1

ITEK PACKZ,BANGALORE vs. INCOME TAX OFFICER, WARD-3(2)(4), BANGALORE

In the result, both the appeals filed by different assessees are partly allowed for statistical purposes

Bench: Shri Chandra Poojariassessment Year: 2020-21

disallowance can be made as per section 36(1)(va) r.w.s. 2(24)(x) of the Act. Hence, respectfully following the judgment of Hon’ble Supreme court cited (supra), the arguments of the assessee is not acceptable. 8.1 The Ld. A.R. has also raised on the issue that the disallowance/addition cannot be made u/s 14-3(1

M/S. NANDI HOSPITALITY SERVICES PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1), BANGALORE

In the result, all the three appeals filed by the assessee are dismissed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

disallowance can be made as per section 36(1)(va) r.w.s. 2(24)(x) of the Act. Hence, respectfully following the judgment of Hon’ble Supreme court cited (supra), the arguments of the assessee is not acceptable. 8.1 The Ld. A.R. has also raised on the issue that the disallowance/addition ITA Nos.294 to 296/Bang/2023 Nandi Hospitality Services Pvt. Ltd., Bangalore

M/S. NANDI HOSPITALITY SERVICES PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1), BANGALORE

In the result, all the three appeals filed by the assessee are dismissed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

disallowance can be made as per section 36(1)(va) r.w.s. 2(24)(x) of the Act. Hence, respectfully following the judgment of Hon’ble Supreme court cited (supra), the arguments of the assessee is not acceptable. 8.1 The Ld. A.R. has also raised on the issue that the disallowance/addition ITA Nos.294 to 296/Bang/2023 Nandi Hospitality Services Pvt. Ltd., Bangalore

M/S. NANDI HOSPITALITY SERVICES PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1), BANGALORE

In the result, all the three appeals filed by the assessee are dismissed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

disallowance can be made as per section 36(1)(va) r.w.s. 2(24)(x) of the Act. Hence, respectfully following the judgment of Hon’ble Supreme court cited (supra), the arguments of the assessee is not acceptable. 8.1 The Ld. A.R. has also raised on the issue that the disallowance/addition ITA Nos.294 to 296/Bang/2023 Nandi Hospitality Services Pvt. Ltd., Bangalore

INCOME TAX OFFICER, WARD 1, UDUPI, UDUPI vs. BRAHMAVARA VYAVASAYA SEVA, BRAHMAVARA

Bench: Shri George George K & Shri Waseem Ahmed

disallowance under section 80P(2)(d) of the Act. 5. As regards the Assessment Years 2018-19 and 2020-21, the AO noticed that the assessee had claimed deduction under section 80P(2)(a)(i) of the Act for the interest income earned from investments with co- operative banks. The AO was of the view that the aforesaid interest income

SHRI. SHANTHISAGAR CO OP CREDIT SOCIETY LIMITED,HUBLI vs. INCOME TAX OFFICER, WARD-2(1), HUBLI

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2017-18

1, 2, 16 and 17 of the assessee’s appeal are general ground and do not require any separate adjudication. Hence, the same are hereby dismissed as infructuous. 4. The first issue raised by the assessee through Ground Nos. 3 to 8 of the appeal are in relation to disallowances of 80P deduction on interest income

UDAYA SOUHARDA CO-OPERATIVE SOCIETY LIMITED ,BANGALORE vs. INCOME TAX OFFICER WARD-5(1)(1), BANGALORE

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2020-21

1), No.29/11, 1st Main Road, Bangalore. Mount Joy Road, Hanumanthnagar, Bangalore – 560 019. PAN – AAAAU 0472 H APPELLANT RESPONDENT Assessee by : Shri Tharun Kothari, CA Revenue by : Shri Subramanian, JCIT (DR) Date of hearing : 24.02.2026 Date of Pronouncement : 12.03.2026 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The present appeal has been instituted by the assessee against

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BENGALURU, BENGALURU vs. CANARA BANK, BENGALURU

In the result, appeal of the revenue in ITA No

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessmentyear: 2017-18

1 and 3 become academic and need not be answered by this Hon'ble Court. Therefore, it is most humbly prayed that this Hon'ble Court may be pleased to take the memo on record and pass appropriate orders in the interests of justice and equity." 6. As per the Memo, question Nos.1 & 3 would only be treated as academic

INCOMETAX OFFICER, WARD 1, UDUPI, UDUPI vs. BRAHMAVARA VYAVASAYA SEVA, BRAHMAVARA

Bench: Shri George George K & Shri Waseem Ahmed

disallowance under section 80P(2)(d) of the Act. 5. As regards the Assessment Years 2018-19 and 2020-21, the AO noticed that the assessee had claimed deduction under section 80P(2)(a)(i) of the Act for the interest income earned from investments with co- operative banks. The AO was of the view that the aforesaid interest income

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), HUBBALLI vs. M/S. KARNATAKA VIKAS GRAMEEN BANK LIMITED, DHARWAD

In the result, the appeal of assessee is partly allowed and the appeal of the revenue is dismissed

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2016-17

80P (1) of I.T. Act and claiming disallowed and added back to the total income. Penalty notice u/s 271(1) (c) is being issued separately. 6. Sections

M/S KARNATAKA VIKAS GRAMEENA BANK,DHARWAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HUBBALLI

In the result, the appeal of assessee is partly allowed and the appeal of the revenue is dismissed

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2016-17

80P (1) of I.T. Act and claiming disallowed and added back to the total income. Penalty notice u/s 271(1) (c) is being issued separately. 6. Sections

M/S. SHRI MAHISHASURAMARDINI URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED,HAVERI vs. INCOME TAX OFFICER, WRD-1, HAVERI

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

Bench: Shri Chandra Poojari

1) or section 148 can also be accepted and acted upon provided further proceedings in relation to such assessments are pending in the statutory hierarchy of adjudication in terms of the provisions of the Income-tax Act. In all such situations, it cannot be treated that a return filed at any stage of such proceedings could be treated