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)

section 139(4) of the Income Tax Act, 1961. Circular No. 13/2023 allows condonation of 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 of delay Petition u/s 119(2)(b

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

section 80AC of the Act, even though the application for :- 2 -: condonation of delay u/s 119(2)(b) as per CBDT

SRI LAKSHMINARAYAN EDUCATIONAL TRUST,DHARMAPURI vs. ACIT(EXEMPTIONS), COIMBATORE

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

Bench: Shri Mahavir Singh, Hon’Ble & Shri S.R.Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1435/Chny/2024 िनधा"रणवष" / Assessment Year: 2018-19 Sri Lakshminarayan Assistant Commissioner Of Educational Trust, V. Income Tax (Exemptions), 14/1, Bye Pass Road Coimbatore. Dharmapuri, Dharmapuri – 636 701. [Pan: Aahts-0652-B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. H. Yeshwanth Kumar, Ca : Smt. M.S. Deeptha, Jcit ""यथ"क"ओरसे/Respondent By सुनवाई क" तारीख/Date Of Hearing : 08.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.08.2024 आदेश /O R D E R

condonation of delay in compliance with any provision of the Act. Section 119(2) reads as follows: Section 119(2) (a) (b

K1444 METTUPALAYAM CO-OP. BUILDING SOCIETY LIMITED,COIMBATORE vs. DCIT CPC , BEGNALURU

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

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.46/Chny/2023 िनधा"रण वष"/Assessment Year: 2018-19 K1444 Mettupalayam Co-Op. Building Vs. The Deputy Commissioner Of Society Limited, Co-Operative Colony, Income Tax - Cpc, Mettupalayam, Coimbatore 641 301. Bengaluru. [Pan: Aadam3770D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate [Erode] ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 07.03.2023 घोषणा की तारीख /Date Of Pronouncement : 29.03.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi, Dated 26.12.2022 Relevant To The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Filed The Return Of Income For The Assessment Year 2018-19 On 23.03.2019 Declaring Total Income At ₹.6,64,021/- After Claiming Deduction Under Section 80P Of 2

section 119(2)(b) of the Act before the CBDT requesting for condonation of delay in filing the return of income

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-2, CHENNAI

In the result, the appeals filed by the assessee for AY 2014-15,\n2017-18 & 2018-19 are allowed and the appeal for AY 2015-16 is partly\nallowed

condonation\nunder section 119(2)(b) of the Act before the Id. CIT(E). The Id. CIT(E)\ncondoned the said delay

SRI KUMAWAT SAMAJ TRUST,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.627/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Sri Kumawat Samaj Trust, Vs. The Commissioner Of No. 14, 1St Floor, Kumarappa Street, Income Tax (Exemptions), Sevenwells, Chennai 600 001. Chennai. [Pan:Aavts7941K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Naresh Singh Rathore, Ca ""थ" की ओर से/Respondent By : Shri Ar.V. Sreenivasan, Cit सुनवाई की तारीख/ Date Of Hearing : 29.04.2025 घोषणा की तारीख /Date Of Pronouncement : 14.05.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 29.12.2024 Passed By The Ld. Commissioner Of Income Tax (Exemption), Chennai For The Assessment Year 2020-21 Under Section 119(2)(B) Of The Income Tax Act, 1961 [“Act” In Short].

section 119(2)(b) of the Income Tax Act, 1961 [“Act” in short]. 2. At the outset, we note that the assessee filed delay condonation

S2754 SLM CORPORATION ELE AND MID SCHOOL TEACHERS COOP T 7C SOC LIMITED,SALEM vs. ADIT,CPC, BENGALURU

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

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.38/Chny/2023 िनधा"रण वष"/Assessment Year: 2019-20 S2754 Slm Corporation Ele & Mid Vs. The Assistant Director Of School Teachers Co-Op. T & C Soc. Income Tax - Cpc, Ltd., No. 22, Car Street, Bengaluru. Salem 636 001, Tamil Nadu. [Pan: Aaras6200L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate [Erode] ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 07.03.2023 घोषणा की तारीख /Date Of Pronouncement : 29.03.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi, Dated 25.11.2022 Relevant To The Assessment Year 2019-20. 2. Brief Facts Of The Case Are That The Assessee Filed The Return Of Income For The Assessment Year 2019-20 On 03.10.2020 Admitting Nil Income, After Claiming Deduction Under Section 80P Of The Income Tax

section 119(2)(b) of the Act before the CBDT requesting for condonation of delay in filing the return of income

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-2, CHENNAI

In the result, the appeal of the assessee for AY 2017-18 is allowed

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1667, 1668, 1669 & 1670/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15, 2015-16, 2017-18 & 2018-19 D.A.V. Educational Trust, Vs. The Income Tax Officer, 5, S V Illam, Mohanapuri Lake View Exemption Ward 4, Street, Adambakkam, Chennai. Chennai 600 088. [Pan: Aaatc5967A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Baskar, Advocate & Shri A. Satyaseelan, Advocate ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 28.10.2025 घोषणा की तारीख /Date Of Pronouncement : 21.01.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Four Appeals Filed By The Assessee Are Directed Against The Orders All Dated 05.04.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Years 2014-15, 2015-16, 2017-18 & 2018-19. 2. Since, The Issues Raised In These Appeals Are Similar Based On The Same Identical Facts, With The Consent Of Both The Parties, We Proceed To 2

section 119(2)(b) of the Act before the ld. CIT(E). The ld. CIT(E) condoned the said delay

VICTORIA EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-3,, CHENNAI

The appeal of the assessee is allowed

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:946/Chny/2025 धनिाजरण वर्ज / Assessment Year: 2022-23 Victoria Educational Trust, Ito, 62, 6Th Street, Vs. Exemptions Ward 3, S.R.P.Colony, Chennai. Peravallur, Chennai – 600 082. [Pan:Aabtv-0115-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. N. Arjun Raj, Advocate प्रत्यथी की ओर से/Respondent By : Shri. Kumar Chandan, J.C.I.T.

condonation of delay in filing the audit report in Form No.10B for the A.Y. 2022-23 before the ld.CIT(Exemptions), Chennai in terms of Section 119(2)(b

CHARSUR ARTS FOUNDATION,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

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

Bench: Shri George George Kand Shri Jagadishआयकर अपीलसं/.Ita No.:1753/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Charsur Arts Foundation, The Commissioner Of No. 72, M.C.P. Ramasamy Road, Vs. Income Tax (Exemption), Alwarpet, Chennai 600 018. Chennai. [Pan: Aabtc-1154-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Hithesh, Advocate ""यथ" क" ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 28.08.2025 घोषणा क" तारीख/Date Of Pronouncement : 28.08.2025 आदेश/ O R D E R Per George George K: This Appeal Filed At The Instance Of The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Exemption), Chennai Dated 16.05.2025 Passed Under Section 119(2)(B) Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’) For The Assessment Year 2020-21. 2. The Solitary Issue Argued On Merits Is With Regard To Maintainability Of Appeal Filed Against The Order Passed Under Section 119(2)(B) Of The Act.

section 119(2)(b) of the Act. 3. Brief facts of the case are as follows: 4. The assessee, M/s. Charsur Arts Foundation filed a petition on 07.04.2025 for condonation of delay

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-4,, CHENNAI

In the result, the appeals filed by the assessee for AY 2014-15,\n2017-18 & 2018-19 are allowed and the appeal for AY 2015-16 is partly\nallowed

condonation\nunder section 119(2)(b) of the Act before the Id. CIT(E). The Id. CIT(E)\ncondoned the said delay

NEPHROLOGY ASSOCIATION,MADURAI vs. ITO,EXEMPTION WARD, MADURAI

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

Bench: Shri V. Durga Raoआयकर अपील सं./I.T.A. No.793/Chny/2023 िनधा"रण वष"/Assessment Year: 2016-17 Nephrology Association, Vs. The Income Tax Officer, 6/6-B2, Sivagangai Road, Exemption Ward, Madurai North, Madurai. Tamil Nadu 625 020. [Pan:Aaban7750J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Tarun, Advocate ""थ" की ओर से/Respondent By : Shri Suresh Guduri, Jcit सुनवाई की तारीख/ Date Of Hearing : 07.09.2023 घोषणा की तारीख /Date Of Pronouncement : 07.09.2023

delay in filing return of income and Form No. 10 for the assessment year: 2016 - 17 vide DIN & Order No. ITBA/COM/F/17/2022-23/1044549117(1) dated 08.08.2022. The Petitioner/Assessee hereafter was on the bonafide impression that the jurisdictional Assessing Officer would give effect to the condonation order passed under Section 119(2) (b

JAYA EDUCATIONAL TRUST,CHENNAI vs. DCIT CENTRL CIRCLE 1 (2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

b), if any land -- of the Trust or institution ---.for any period during the previous year without adequate rent or other compensation (regarding gifting of the land, which has subsequently been cancelled, to M/s.PMR Bangaru Subbammal Educational Trust where the Managing trustee of the Trust is an interested person with substantial 21 I.TA. Nos. 2915, 3114 & 3115/Chny/2019 916/Chny/2020 interest

M/S JAYA EDUCATIONAL TRUST,THIRUVALLUR vs. DCIT, CC1(2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

b), if any land -- of the Trust or institution ---.for any period during the previous year without adequate rent or other compensation (regarding gifting of the land, which has subsequently been cancelled, to M/s.PMR Bangaru Subbammal Educational Trust where the Managing trustee of the Trust is an interested person with substantial 21 I.TA. Nos. 2915, 3114 & 3115/Chny/2019 916/Chny/2020 interest

JAYA EDUCATIONAL TRUST,CHENNAI vs. DCIT CENTRL CIRCLE 1 (2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

b), if any land -- of the Trust or institution ---.for any period during the previous year without adequate rent or other compensation (regarding gifting of the land, which has subsequently been cancelled, to M/s.PMR Bangaru Subbammal Educational Trust where the Managing trustee of the Trust is an interested person with substantial 21 I.TA. Nos. 2915, 3114 & 3115/Chny/2019 916/Chny/2020 interest

JAYA EDUCATIONAL TRUST,CHENNAI vs. DCIT CENTRL CIRCLE 1 (2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

b), if any land -- of the Trust or institution ---.for any period during the previous year without adequate rent or other compensation (regarding gifting of the land, which has subsequently been cancelled, to M/s.PMR Bangaru Subbammal Educational Trust where the Managing trustee of the Trust is an interested person with substantial 21 I.TA. Nos. 2915, 3114 & 3115/Chny/2019 916/Chny/2020 interest

SS-10 PUPM THRIFT SOCIETY,SALEM vs. ADIT-CPC, BENGALURU

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

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.47/Chny/2023 िनधा"रण वष"/Assessment Year: 2019-20 Ss 10 Pupm Thrift Society, Vs. The Assistant Director Of Harur Main Road, Ayothiyapattinam Income Tax - Cpc, Post, Valappady Taluk, Salem 636 103. Bengaluru. [Pan: Aavas3179A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate [Erode] ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 07.03.2023 घोषणा की तारीख /Date Of Pronouncement : 29.03.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi, Dated 19.12.2022 Relevant To The Assessment Year 2019-20. 2. Brief Facts Of The Case Are That The Assessee Has Not Filed The Return Of Income For The Assessment Year 2019-20 Within The Due Date. Therefore, In The Intimation Order Under Section 143(1) Of The Income Tax

condonation of delay filed before the CBDT under section 119(2)(b) of the Act, the ld. Counsel for the assessee

KK 168 NARIPALLI PACS LD.,NARIPALLI vs. ITO, WARD-1, DHARMAPURI

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

Bench: Shri S.S. Viswanethra Ravi & Shri Ratnesh Nandan Sahayआयकर अपील सं./I.T.A. No.1619/Chny/2025 िनधा"रण वष"/Assessment Year: 2022-23 Kk 168 Naripalli Primary Agri. Co- Vs. The Income Tax Officer, Operative Society Limited, Naripalli, Ward 1, Harur Taluk, Dharmapuri District, Dharmapuri. Tamil Nadu 636 906. [Pan:Aabak5075F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S.P. Chidambaram, Advocate ""थ" की ओर से/Respondent By : Ms. Sandhya Rani Kure, Jcit सुनवाई की तारीख/ Date Of Hearing : 18.09.2025 घोषणा की तारीख /Date Of Pronouncement : 23.09.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 04.04.2025 Passed By The Addl/Jcit(A)-1, Bengaluru For The Assessment Year 2022-23. 2. We Find That This Appeal Is Filed With A Delay Of 2 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

delay in non-completion of Cooperative audit, the assessee was not able to file income tax returns on or before 07.11.2022. The ld. AR submits that the assessee filed condonation petition under section 119(2)(b

UNICO CHARITABLE TRUST,CHENNAI vs. CIT, EXEMPTIONS, , CHENNAI

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

Bench: Shri George George Kand Shri Amitabh Shuklaआयकर अपील सं./Ita No.: 1360/Chny/2025 िनधा"रण वष"/Assessment Year:2023-24 M/S. Unico Charitable Trust, The Commissioner Of No.4/173, Thulakanathamman Vs. Income Tax (Exemptions), Koil Street, Chennai. Surapet, Ambattur, Chennai – 600 066. Pan: Aabtu 0458P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. Parvatha Varthini, Cma ""यथ" क" ओर से/Respondent By : Ms. H. Kabila, Cit सुनवाई क" तारीख/Date Of Hearing : 13.08.2025 घोषणा क" तारीख/Date Of Pronouncement : 13.08.2025

section 119(2)(b) of the Act. 5. The Ld.DR supported the order of the CIT(E). 6. We have heard rival submissions and perused the material on record. The assessee had approached the Competent Authority u/s.119(2)(b) of the Act for condonation of delay