JAGATHESH,CHENNAI vs. ACIT, NCC-1(1), CHENNAI

In the result the appeal of the assessee in ITA No

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1565/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.:1566/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

condoning the delay in filing the appeal belatedly before the Ld.CIT(A). 21. Now coming to the other issues in the case, the assessee has raised the following: 1. That no fresh tangible material was available before the AO for issue of notice u/s.148 of the Act. 2. That the notice issued u/s.148 of the Act by the Jurisdictional Assessing

THE ERODE CITY MUNICIPAL CORPORATION EMP CO-OP T& C LIMITED,ERODE vs. ITO, WARD 1(1), ERODE

In the result, the appeal in ITA No

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.509 & 510/Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021)

delay for deduction u/s 80P 4) The CIT(A) failed to see that CBDT had issued a Circular No. 13/2023 dated 26.07.2023 allowing the co-operative societies to claim deduction u/s 80P by filing condonation

THE ERODE CITY MUNICIPAL CORPORATION EMP CO-OP T& C LIMITED,CHENNAI vs. ITO, WARD 1 (1), ERODE

In the result, the appeal in ITA No

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.509 & 510/Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021)

delay for deduction u/s 80P 4) The CIT(A) failed to see that CBDT had issued a Circular No. 13/2023 dated 26.07.2023 allowing the co-operative societies to claim deduction u/s 80P by filing condonation

M/S GOPURAM ENTERPRISES PVT LTD ,CHENNAI vs. ITO , TDS CPC , GHAZIABAD

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

deductions is furnished by the deductor within the prescribed time. The timely processing of returns is the bedrock of an efficient tax administration system." The Hon'ble Jurisdictional High Court observed that when the returns having refund claims, are not processed in a timely manner, then: (i) delay occurs in credit of TDS leading to delayed refund/infructuous demand (ii) confidence

M/S GOPURAM ENTERPRISES PVT LTD ,CHENNAI vs. ITO , TDS CPC , GHAZIABAD

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

deductions is furnished by the deductor within the prescribed time. The timely processing of returns is the bedrock of an efficient tax administration system." The Hon'ble Jurisdictional High Court observed that when the returns having refund claims, are not processed in a timely manner, then: (i) delay occurs in credit of TDS leading to delayed refund/infructuous demand (ii) confidence

M/S GOPURAM ENTERPRISES PVT LTD ,CHENNAI vs. ITO , TDS CPC , GHAZIABAD

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

deductions is furnished by the deductor within the prescribed time. The timely processing of returns is the bedrock of an efficient tax administration system." The Hon'ble Jurisdictional High Court observed that when the returns having refund claims, are not processed in a timely manner, then: (i) delay occurs in credit of TDS leading to delayed refund/infructuous demand (ii) confidence

M/S GOPURAM ENTERPRISES PVT LTD ,CHENNAI vs. ITO , TDS CPC , GHAZIABAD

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

deductions is furnished by the deductor within the prescribed time. The timely processing of returns is the bedrock of an efficient tax administration system." The Hon'ble Jurisdictional High Court observed that when the returns having refund claims, are not processed in a timely manner, then: (i) delay occurs in credit of TDS leading to delayed refund/infructuous demand (ii) confidence

M/S GOPURAM ENTERPRISES PVT LTD ,CHENNAI vs. ITO , TDS CPC , GHAZIABAD

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

deductions is furnished by the deductor within the prescribed time. The timely processing of returns is the bedrock of an efficient tax administration system." The Hon'ble Jurisdictional High Court observed that when the returns having refund claims, are not processed in a timely manner, then: (i) delay occurs in credit of TDS leading to delayed refund/infructuous demand (ii) confidence

M/S GOPURAM ENTERPRISES PVT LTD ,CHENNAI vs. ITO , TDS CPC , GHAZIABAD

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

deductions is furnished by the deductor within the prescribed time. The timely processing of returns is the bedrock of an efficient tax administration system." The Hon'ble Jurisdictional High Court observed that when the returns having refund claims, are not processed in a timely manner, then: (i) delay occurs in credit of TDS leading to delayed refund/infructuous demand (ii) confidence

M/S GOPURAM ENTERPRISES PVT LTD ,CHENNAI vs. ITO , TDS CPC , GHAZIABAD

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

deductions is furnished by the deductor within the prescribed time. The timely processing of returns is the bedrock of an efficient tax administration system." The Hon'ble Jurisdictional High Court observed that when the returns having refund claims, are not processed in a timely manner, then: (i) delay occurs in credit of TDS leading to delayed refund/infructuous demand (ii) confidence

M/S GOPURAM ENTERPRISES PVT LTD ,CHENNAI vs. ITO , TDS CPC , GHAZIABAD

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.1036-1039, 1040-1047 & 1048-1053/Chny/2022 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S.Gopuram Enterprises Pvt. Ltd., V. The Income Tax Officer, New No.31, Lazarus Church Road, Tds, Cpc, R.A.Puram, Ghaziabad. Chennai-600 028. [Pan: Aaacs 9903 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.R.Devaraj, Adv. ""यथ" क" ओर से /Respondent By : Mr.D.Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 30.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 31.01.2023

deductions is furnished by the deductor within the prescribed time. The timely processing of returns is the bedrock of an efficient tax administration system." The Hon'ble Jurisdictional High Court observed that when the returns having refund claims, are not processed in a timely manner, then: (i) delay occurs in credit of TDS leading to delayed refund/infructuous demand (ii) confidence

THE PALLIPALAYAM FRMERS SERVICE CO-OPERATIVE SOCIETY LIMITED,NAMAKKAL vs. ITO CIRCLE 1, , ERODE

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

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.964/Chny/2024 िनधा8रण वष8 /Assessment Year: 2018-19

condonation of delay u/s 119(2)(b) as per CBDT Circular No.13/2023 dated 26.07.2023 is pending with CBDT . 3. The brief facts of the case are that the appellant society filed return of income for AY 2018-19 on 30.03.2019 offering a gross total income of Rs.2,66,78, 1 91/- and total income of Rs. Nil after claiming deduction

POOJA PRABHAKAR,CHENNAI vs. INCOME TAX OFFICER, NON CORPORATE WARD 15(1), CHENNAI, CHENNAI

In the result, the appeal of the assessee is allowed

condoned the delay, we further note that the grounds urged\nbefore us are predominantly legal in nature and go to the very root of the\nassessment proceedings. It is a settled proposition of law that where a ground\ninvolves a pure question of law arising from the facts already on record, the\nsame may be raised at any stage

SARAVANA STOCKS INVESTMENTS (P) LTD.,CHENNAI vs. ACIT COMPANY CIRCLE VI(1), CHENNAI

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.1852 & 2298/Chny/2018 & िनधा"रण वष" /Assessment Year: 2010-11 M/S.Saravana Stocks – V. The Dcit / Acit, Investments (P) Ltd., Company Circle-Vi(1), New No.11, Old No.5, Chennai-34. Bishop Wallers Avenue (West), Mylapore, Chennai-600 004. [Pan: Aaics 7328 C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

deduction of Rs.2,20,000/- claimed by the appellant u/s 35D of the Act. That the appellant prays for leave to add, alter, amend and/or vary the ground(s) of appeal at or before the time of hearing. 3. At the outset, we find that there is a delay of 1526 days in filing of the appeal before the Tribunal

SARAVANA STOCKS INVESTMENTS (P) LTD.,CHENNAI vs. ACIT COMPANY CIRCLE VI(1), CHENNAI

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.1852 & 2298/Chny/2018 & िनधा"रण वष" /Assessment Year: 2010-11 M/S.Saravana Stocks – V. The Dcit / Acit, Investments (P) Ltd., Company Circle-Vi(1), New No.11, Old No.5, Chennai-34. Bishop Wallers Avenue (West), Mylapore, Chennai-600 004. [Pan: Aaics 7328 C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

deduction of Rs.2,20,000/- claimed by the appellant u/s 35D of the Act. That the appellant prays for leave to add, alter, amend and/or vary the ground(s) of appeal at or before the time of hearing. 3. At the outset, we find that there is a delay of 1526 days in filing of the appeal before the Tribunal

SARAVANA STOCK INVESTMENTS PVT. LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 6(1), CHENNAI

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.1852 & 2298/Chny/2018 & िनधा"रण वष" /Assessment Year: 2010-11 M/S.Saravana Stocks – V. The Dcit / Acit, Investments (P) Ltd., Company Circle-Vi(1), New No.11, Old No.5, Chennai-34. Bishop Wallers Avenue (West), Mylapore, Chennai-600 004. [Pan: Aaics 7328 C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

deduction of Rs.2,20,000/- claimed by the appellant u/s 35D of the Act. That the appellant prays for leave to add, alter, amend and/or vary the ground(s) of appeal at or before the time of hearing. 3. At the outset, we find that there is a delay of 1526 days in filing of the appeal before the Tribunal

TNSPL 88 KEELAERAL PRIMARY AGRICULTURE CO-OP SOCIETY,TUTICORIN vs. ITO WARD 2, TUTICORIN

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

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 724/Chny/2025 िनधा"रण वष"/Assessment Year:2023-24 M/S. Tnspl 88 Keelaeral The Income Tax Officer, Primary Agriculture Co-Op Vs. Ward 2, Society, Tuticorin. Keelaeral Village, Keelaeral Post, Ettayapuram Taluk, Tuticorin – 628 908. Pan: Aacat 5739L (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri N. Arjun Raj, Advocate ""यथ" क" ओर से/Respondent By : Ms. Pryati Sharma, Jcit सुनवाई क" तारीख/Date Of Hearing : 04.06.2025 घोषणा क" तारीख/Date Of Pronouncement : 05.06.2025

condone the delay in filing the appeal and proceed to dispose off the appeal on merits. 3. The assessee is a primary agricultural co-operative society. It filed return of income for assessment year 2023-24 and claimed deduction

M/S. ABAN OFFSHORE LIMITED,CHENNAI vs. DCITCORPORATE CIRCLE1(1), CHENNAI

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./It(Tp)A Nos.: 21/Chny/2022 & 40/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Tpo Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita Nos.: 797 & 798/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12 & आयकर अपील सं./Ita No.: 2757/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita No.: 1672/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of V. 113, Janpriya Crestpantheon Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. P. Murali Mohana Rao, Ca Assessee By Department By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 27.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 08.11.2023

deduction of TDS u/s. 195 of the Act. However, confirmed additions made by the Assessing Officer towards disallowance of foreign exchange loss u/s. 37(1) of the Act. Aggrieved by the ld. CIT(A) order, the assessee is in appeal before us. 4. At the outset, we find that there is a delay of 304 days in filing the appeal

M/S ABAN OFFSHORE LIMITED,CHENNAI vs. DCIT,CORPORATE CIRCLE, CHENNAI

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./It(Tp)A Nos.: 21/Chny/2022 & 40/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Tpo Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita Nos.: 797 & 798/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12 & आयकर अपील सं./Ita No.: 2757/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita No.: 1672/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of V. 113, Janpriya Crestpantheon Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. P. Murali Mohana Rao, Ca Assessee By Department By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 27.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 08.11.2023

deduction of TDS u/s. 195 of the Act. However, confirmed additions made by the Assessing Officer towards disallowance of foreign exchange loss u/s. 37(1) of the Act. Aggrieved by the ld. CIT(A) order, the assessee is in appeal before us. 4. At the outset, we find that there is a delay of 304 days in filing the appeal