DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI

In the result, all the six appeals of the Revenue are\ndismissed

section 250 of the Income Tax Act,\n1961 (hereinafter called 'the Act'). The orders of CIT(A) arise out\nof orders of AO imposing penalties u/s.271(1)(c) / 270A / 271AA\nof the Act. The relevant Assessment Years are 2015-16, 2017-18,\nto 2021-22. The details of the respective appeals preferred by the\nRevenue are as under

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI,

Section 250 of the Income Tax Act,\n1961 (hereinafter called 'the Act'). The orders of CIT(A) arise out\nof orders of AO imposing penalties u/s.271(1)(c) / 270A / 271AA\nof the Act. The relevant Assessment Years are 2015-16, 2017-18,\nto 2021-22. The details of the respective appeals preferred by the\nRevenue are as under

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, THIRUVANNAMALAI

section 250 of the Income Tax Act,\n1961 (hereinafter called 'the Act'). The orders of CIT(A) arise out\nof orders of AO imposing penalties u/s.271(1)(c) / 270A / 271AA\nof the Act. The relevant Assessment Years are 2015-16, 2017-18,\nto 2021-22. The details of the respective appeals preferred by the\nRevenue are as under

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, CHENNAI

In the result, all the six appeals of the Revenue are\ndismissed

section 250 of the Income Tax Act,\n1961 (hereinafter called 'the Act'). The orders of CIT(A) arise out\nof orders of AO imposing penalties u/s.271(1)(c) / 270A / 271AA\nof the Act. The relevant Assessment Years are 2015-16, 2017-18,\nto 2021-22. The details of the respective appeals preferred by the\nRevenue are as under

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].

condonation of delay under section 1119(2)(b) of the Act. 6. We note that the appeal filed by the assessee is not maintainable before the Tribunal for the reason that an assessee is not vested with any right to assail an order passed under section 119(2)(b) of the Act by preferring an appeal before the Appellate Tribunal

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.

condonation of delay under section 119(2)(b) of the Act. 6. We note that the appeal filed by the assessee is not maintainable before the Tribunal for the reason that an assessee is not vested with any right to assail an order passed under section 119(2)(b) of the Act by preferring an appeal before the Income

DCIT, CHENNAI vs. JAGATHRAKSKAN SRINISHA, CHENNAI

condone the delay and the\nappeal is admitted for adjudication on merits.\nAppeal in respect of the assessment order dated 01.03.2019 in ITA\nNo.:1271/Chny/2025:\n3.\nThe brief facts of the case are as follows:\nThe assessee is an individual and is the daughter of Shri. S.Jagathrakshakan.\nA search was conducted u/s.132 of the Act, in the premises of Shri.Jagathrakshakan

GOODWILL WEALTH MANAGEMENT PVT. LTD.,CHENNAI vs. ITO, CORPORATE WARD-2(3), CHENNAI

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

2(3),\nChennai.\n(प्रत्यर्थी/Respondent)\nShri Raghav Rajeev Menon, Advocate\nShri R. Raghupathy, Addl. CIT\n17.12.2024\n19.12.2024\nआदेश/ORDER\nPER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:\nThis appeal filed by the assessee is directed against the order\ndated 26.07.2024 passed by the Id. Commissioner of Income Tax\n(Appeals), National Faceless Appeal Centre [NFAC], Delhi for the\n assessment year

SRI VASHISTA FOUNDATION,KARAIKAL vs. CIT, EXEMPTIONS,, CHENNAI

In the result, the appeal filed by the assessee is dismissed as not maintainable

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.1257/Chny/2024 िनधा9रण वष9 /Assessment Year: 2021-22

condonation of delay before PCCIT. 4. We have heard the rival submissions, and perused the materials available on record. The issue of maintainability has come before Co- ordinate Bench ITAT, Raipur in the case of Shrishti Institute of Medical Science and Research Centre

DCIT, CHENNAI vs. JAGATHRAKSHAKAN SRINISHA, CHENNAI

In the result, the appeals filed by the Revenue in I

condone the delay and the\nappeal is admitted for adjudication on merits.\nAppeal in respect of the assessment order dated 01.03.2019 in ITA\nNo.:1271/Chny/2025:\n3. The brief facts of the case are as follows:\nThe assessee is an individual and is the daughter of Shri. S.Jagathrakshakan.\nA search was conducted u/s.132 of the Act, in the premises of Shri.Jagathrakshakan

DCIT, CHENNAI vs. JAGATHRAKSHAKAN SRINISHA, CHENNAI

In the result, the appeals filed by the Revenue in I

condone the delay and the\nappeal is admitted for adjudication on merits.\nAppeal in respect of the assessment order dated 01.03.2019 in ITA\nNo.:1271/Chny/2025:\n3.\nThe brief facts of the case are as follows:\nThe assessee is an individual and is the daughter of Shri. S.Jagathrakshakan.\nA search was conducted u/s.132 of the Act, in the premises of Shri.Jagathrakshakan

PALLAVA TEXTILES PRIVATE LIMITED ,PALLIPALAYAM vs. ITO , NFAC , DELHI

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

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.862/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-2018 M/S. Pallava Textiles Private Limited, Vs. The Income Tax Officer, 27-C, Sankari Bye Pass Road, National Faceless Assessment Pallipalayam – 638 006, Centre [Nafac], Delhi. Tamil Nadu. [Pan:Aabcp9105F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 27.02.2023 घोषणा की तारीख /Date Of Pronouncement : 10.03.2023 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 05.07.2022 Relevant To The Assessment Year 2017-2018 In Confirming Levy Of Penalty Under Section 270A Of The Income Tax Act, 1961 [“Act” In Short].

section 270A of the Income Tax Act, 1961 [“Act” in short]. 2. The appeal filed by the assessee is delayed by 52 days in filing the appeal before the Tribunal. The assessee has filed a petition for 2 I.T.A. No.862/Chny/22 condonation

NO.K.779.GURUVAREDDIYUR PRIMARY AGRI CO-OP CREDIT SOCIETY,ERODE vs. THE INCOME TAX OFFICER, WARD 2(1) ERODE, ERODE

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपील सं./I.T.A. Nos.2778 & 2779/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 K 779 Guruvareddiyur Primary Agri Co- Vs. The Income Tax Officer, Op. Credit Society, Chennampatti Main Ward 2(1), Road, Guruvareddiyur Post, Bhavani Erode. Taluk, Erode 638 504. [Pan:Aaaag1657Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. A. Vijayalakshmi, Ca (Virtual) ""थ" की ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 14.01.2026 घोषणा की तारीख /Date Of Pronouncement 24.02.2026 : आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Dated 11.08.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2020-21 Towards Quantum Addition As Well As Levy Of Penalty Under Section 270A Of The Income Tax Act, 1961 [“Act” In Short].

2 of the impugned order. Considering the reasonableness of delay involved in filing of other two appeals i.e., one related to penalty appeal passed under section 270A of the Act of AY 2020-21, we note that the ld. CIT(A) condoned

NO.K.779.GURUVAREDDIYUR PRIMARY AGRI CO-OP CREDIT SOCIETY,ERODE vs. THE INCOME TAX OFFICER, WARD 2(1) ERODE, ERODE

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपील सं./I.T.A. Nos.2778 & 2779/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 K 779 Guruvareddiyur Primary Agri Co- Vs. The Income Tax Officer, Op. Credit Society, Chennampatti Main Ward 2(1), Road, Guruvareddiyur Post, Bhavani Erode. Taluk, Erode 638 504. [Pan:Aaaag1657Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. A. Vijayalakshmi, Ca (Virtual) ""थ" की ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 14.01.2026 घोषणा की तारीख /Date Of Pronouncement 24.02.2026 : आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Dated 11.08.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2020-21 Towards Quantum Addition As Well As Levy Of Penalty Under Section 270A Of The Income Tax Act, 1961 [“Act” In Short].

2 of the impugned order. Considering the reasonableness of delay involved in filing of other two appeals i.e., one related to penalty appeal passed under section 270A of the Act of AY 2020-21, we note that the ld. CIT(A) condoned

AA 293 PANAHALLI PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,ERODE vs. THE INCOME TAX OFFICER, WARD 2(1), ERODE

In the result, the appeals filed in ITA Nos

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.2020, 2021 & 2022/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Aa 293 Panahalli Primary Agricultural Vs. The Income Tax Officer, Cooperative Credit Society Limited, Ward 2(1), 1, Panakkahally, Thalavady Post, Erode. Erode 638 461. [Pan: Aacaa1566A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. A. Vijayalakshmi, C.A. (Virtual) ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 30.10.2025 घोषणा की तारीख /Date Of Pronouncement : 11.11.2025 आदेश /O R D E R Per Bench: These Three Appeals Filed By The Assessee Are Directed Against Separate Orders All Dated 27.06.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2020-21 Towards Disallowance Of Deduction Claimed Under Section 80P Of The Income Tax Act, 1961 [“Act” In Short], Levy Of Penalty Under Section 270A Of The Act & Levy Of Penalty Under Section 272(1)(D) Of The Act By Rejecting The Prayer Of Condonation Of Delay In Filing The Appeals Before The Ld. Cit(A).

270A of the Act and levy of penalty under section 272(1)(d) of the Act by rejecting the prayer of condonation of delay in filing the appeals before the ld. CIT(A). 2

AA 293 PANAHALLI PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,ERODE vs. THE INCOME TAX OFFICER WARD 2(1), ERODE

In the result, the appeals filed in ITA Nos

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.2020, 2021 & 2022/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Aa 293 Panahalli Primary Agricultural Vs. The Income Tax Officer, Cooperative Credit Society Limited, Ward 2(1), 1, Panakkahally, Thalavady Post, Erode. Erode 638 461. [Pan: Aacaa1566A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. A. Vijayalakshmi, C.A. (Virtual) ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 30.10.2025 घोषणा की तारीख /Date Of Pronouncement : 11.11.2025 आदेश /O R D E R Per Bench: These Three Appeals Filed By The Assessee Are Directed Against Separate Orders All Dated 27.06.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2020-21 Towards Disallowance Of Deduction Claimed Under Section 80P Of The Income Tax Act, 1961 [“Act” In Short], Levy Of Penalty Under Section 270A Of The Act & Levy Of Penalty Under Section 272(1)(D) Of The Act By Rejecting The Prayer Of Condonation Of Delay In Filing The Appeals Before The Ld. Cit(A).

270A of the Act and levy of penalty under section 272(1)(d) of the Act by rejecting the prayer of condonation of delay in filing the appeals before the ld. CIT(A). 2

AA 293 PANAHALLI PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,ERODE vs. THE INCOME TAX OFFICER, WARD 2(1), ERODE

In the result, the appeals filed in ITA Nos

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.2020, 2021 & 2022/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Aa 293 Panahalli Primary Agricultural Vs. The Income Tax Officer, Cooperative Credit Society Limited, Ward 2(1), 1, Panakkahally, Thalavady Post, Erode. Erode 638 461. [Pan: Aacaa1566A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. A. Vijayalakshmi, C.A. (Virtual) ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 30.10.2025 घोषणा की तारीख /Date Of Pronouncement : 11.11.2025 आदेश /O R D E R Per Bench: These Three Appeals Filed By The Assessee Are Directed Against Separate Orders All Dated 27.06.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2020-21 Towards Disallowance Of Deduction Claimed Under Section 80P Of The Income Tax Act, 1961 [“Act” In Short], Levy Of Penalty Under Section 270A Of The Act & Levy Of Penalty Under Section 272(1)(D) Of The Act By Rejecting The Prayer Of Condonation Of Delay In Filing The Appeals Before The Ld. Cit(A).

270A of the Act and levy of penalty under section 272(1)(d) of the Act by rejecting the prayer of condonation of delay in filing the appeals before the ld. CIT(A). 2

VIKRAM REDDY,CHENNAI vs. ITO, NCW-18(5), CHENNAI

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri George George K., Vice- & Shri S.R. Raghunathaआयकरअपीलसं./Ita Nos.: 310 & 311/Chny/2025 िनधा"रणवष" / Assessment Year: 2017-18 Vikram Reddy, Income Tax Officer, 202, Lotus Serviced Apartments Vs. Non Corporate Ward - 18(5), 15, Venkataraman Street, Chennai. Thiyagaraya Nagar, Chennai 600 017. [Pan: Aqzpv5520B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Ms. T.V. Muthu Abirami, Advocate : ""थ" की ओर से/Respondent By Shri A. Sasikumar, Cit : सुनवाई की तारीख/ Date Of Hearing 19.03.2025 : घोषणा की तारीख /Date Of Pronouncement : 20.03.2025 आदेश /O R D E R Per S. R. Raghunatha:

section 270A of the Income Tax Act, 1961 [“Act” in short]. :-2-: ITA. Nos:310 & 311/Chny/2025 2. First, we shall take up the appeal filed against quantum addition in ITA No. 310/Chny/2025 for adjudication, wherein, the assessee challenged the exparte order passed by the ld. CIT(A) without condoning the delay