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)

disallowing the deduction claimed under Section 80P(2)(a)(i). Furnishing of Return of Income - Section 139(4) 3) The CIT(A) failed to see that the assessee had furnished his return of income within the time frame prescribed under section 139(4) of the Income Tax Act, 1961. Circular No. 13/2023 allows condonation of delay for deduction

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

119(2)(b) of the Act before the ld. CIT(E). The ld. CIT(E) condoned the said delay in filing Form 10A vide his order dated 30.11.2016 and referred to page 82 of the paper book. He vehemently argued that the Assessing Officer, considering all the details, accepted the returned income and formed an opinion that the assessee

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

119(2)(b) of the Act before the Id. CIT(E). The Id. CIT(E)\ncondoned the said delay in filing Form 10A vide his order dated\n30.11.2016 and referred to page 82 of the paper book. He vehemently\nargued that the Assessing Officer, considering all the details, accepted\nthe returned income and formed an opinion that the assessee

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.

disallowance of claim of tax exemption in terms of Section 11 of the Act even after the rejection of condonation petition in terms of Section 119(2)(b

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

2. The only ground raised by the Assessee is the ld.CIT(A) erred in dismissing the appeal by upholding the action of the :-2-: ITA. No:650/Chny/2024 CPC in denial of exemption claimed u/s. 11 of the Act due to delay in filing the audit report in Form 10B. 3. The brief facts of the case are that, the assessee

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

disallowed the claim of deduction under section 80P of the Act on the ground that the society did not file the return of income before the due date under section 139(1) of the Act. Against the intimation under section 143(1) of the Act, the assessee filed a petition under section 154 of the Act requesting the Assessing Officer

KEYSTONE FOUNDATION,NILGIRIS vs. ACIT, EXEMPTIONS WARD,, COIMBATORE

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

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1680/Chny/2025 िनधा"रण वष"/Assessment Year: 2023-24 Keystone Foundation, Vs. The Assistant Commissioner Of P.B. No. 35, Groves Hill Road, Income Tax, Kotagiri, Nilgiris 643 217. Exemptions Ward, Coimbatore. [Pan:Aaatk0218N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjun Raj, Advocate ""थ" की ओर से/Respondent By : Shri N. Rajakumar, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 26.08.2025 घोषणा की तारीख /Date Of Pronouncement : 29.08.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 29.05.2025 Passed By The Addl/Jcit(A)-9, Delhi For The Assessment Year 2023-24. 2. The Ld. Ar Shri N. Arjun Raj, Advocate Submits That The Assessee Raised 9 Grounds Of Appeal Amongst Which, The Only Issue Emanates In Challenging The Action Of The Ld. Cit(A) In Confirming The Disallowance Made On Account Of Non-Filing Of Audit Report In Form 10B In The Facts & Circumstances Of The Case.

disallowance of claim of tax exemption in terms of Section 11 of the Act even after the rejection of condonation petition in terms of Section 119(2)(b

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, TRICHY, TRICHY vs. KUMARASAMY RAMAKRISHNAN, KARUR

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

Bench: Shri Duvvuru Rl Reddy & Shri S. R. Raghunathaआयकर अपीलसं/.Ita Nos.:3315, 3316 & 3321/Chny/2024 िनधा"रण वष" / Assessment Years: 2019-20, 2020-21 & 2018-19

2 K-85 28.03.2008 VSL Mining P Ltd 08.09.2014 86,53,522 3 K-109 30.09.2005 Anil H Lad 08.09.2014 79,75,239 K-110 4 5 K-50 30.09.2005 Vandana Ispate 01.01.2015 1,67,69,983 6 K-51 Ltd 7 K-243 31.03.2006 Nav Bharat 28.07.2015 48,02,657 Intl.Ltd Total Rs.4

G.C.T.ALUMNI ASSOCIATION,COIMBATORE vs. ACIT, EXEMPTIONS,, COIMBATORE

The appeal of the assessee is allowed

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.3673/Chny/2025 िनधा&रण वष& /Assessment Year: 2020-21

disallowance of claim of tax exemption in terms of Section 11 of the Act even after the rejection of condonation petition in terms of Section 119(2)(b

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, TRICHY, TRICHY vs. KUMARASAMY RAMAKRISHNAN, KARUR

In the result, all the three appeals filed by the Revenue are\nOrder pronounced in the court on 05th June, 2025 at Chennai

B' BENCH, CHENNAI\nश्री धुव्वुरु आर. एल रेड्डी, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष\nBEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT AND\nSHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER\nआयकर अपीलसं/.ITA Nos.:3315, 3316 & 3321/Chny/2024\nनिर्धारण वर्ष / Assessment Years: 2019-20, 2020-21 & 2018-19\nAssistant Commissioner of\nIncome Taxх,\nCentral Circle -1, Trichy.\n(अपीलार्थी

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, TRICHY, TRICHY vs. KUMARASAMY RAMAKRISHNAN, KARUR

In the result, all the three appeals filed by the Revenue are\nOrder pronounced in the court on 05th June, 2025 at Chennai

B' BENCH, CHENNAI\nश्री धुव्वुरु आर. एल रेड्डी, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष\nBEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT AND\nSHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER\nआयकर अपीलसं/.ITA Nos.:3315, 3316 & 3321/Chny/2024\nनिर्धारण वर्ष / Assessment Years: 2019-20, 2020-21 & 2018-19\nAssistant Commissioner of\nIncome Taxх,\nCentral Circle -1, Trichy.\n(अपीलार्थी

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

disallowances u/s 80P of the Act made by AO invoking the provisions of section 80AC of the Act, even though the application for :- 2 -: condonation of delay u/s 119(2)(b

M/S. EID PARRY INDIA LTD.,CHENNAI vs. DCIT, LTU-1,, CHENNAI

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes and the appeal filed by the Revenue is dismissed

Bench: Shri George George Kand Shri S.R. Raghunathait(Tp)A. Nos.:105, 106, 107/Chny/2024 & Ita No.3113/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. E.I.D. Parry India Ltd., The Deputy Commissioner Of No. 234, Dare House, Nsc Vs. Income Tax, Bose Road, Parrys Corner, Large Taxpayer Unit -1, Chennai 600 001. Chennai. [Pan: Aaace-0702-C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

B of Form No. 3CL towards quantification of expenditure and eligible for weighted deduction under section 35(2AB) of the Act. Prior to amendment to Rule 6 of the IT Rules, the provision of section 35(3) of the Act does not provide the scope for referring to DSIR for determining the amount of expenditure eligible for deduction

ASSISTANT COMMISSIONER OF INCOME TAX LTU CIRCLE 1 CHENNAI, CHENNAI vs. E I D PARRY INDIA LIMITED, CHENNAI

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes and the appeal filed by the Revenue is dismissed

Bench: Shri George George Kand Shri S.R. Raghunathait(Tp)A. Nos.:105, 106, 107/Chny/2024 & Ita No.3113/Chny/2024 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. E.I.D. Parry India Ltd., The Deputy Commissioner Of No. 234, Dare House, Nsc Vs. Income Tax, Bose Road, Parrys Corner, Large Taxpayer Unit -1, Chennai 600 001. Chennai. [Pan: Aaace-0702-C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

B of Form No. 3CL towards quantification of expenditure and eligible for weighted deduction under section 35(2AB) of the Act. Prior to amendment to Rule 6 of the IT Rules, the provision of section 35(3) of the Act does not provide the scope for referring to DSIR for determining the amount of expenditure eligible for deduction

ASSISTANT COMMISSIONER OF INCOME TAX, NUNGAMBAKKAM vs. R K M POWERGEN PRIVATE LIMITED, T NAGAR

In the result the appeal of the revenue for the both the

b) separately and it would be discussed in the order in the case of RK Powergen Pvt. Ltd under relevant AYs.\n7.5.23 As mentioned in para 7 .5.13 above, the Appellant has stated that it had not commenced business or commercial operations and the payments to MIPP were made through banking channels; these remittances were funded by secured loans obtained

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. R K M POWERGEN PVT. LTD., CHENNAI

In the result the appeal of the revenue for the both the\n

b) separately and\nit would be discussed in the order in the case of RK\nPowergen Pvt. Ltd under relevant AYs.\n7.5.23 As mentioned in para 7 .5.13 above, the Appellant\nhas stated that it had not commenced business or\ncommercial operations and the payments to MIPP were\nmade through banking channels; these remittances were\nfunded by secured loans obtained

AADARSH SURANA, CHENNAI,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), CHENNAI, CHENNAI

b)such instructions can be by way of relaxation of any of the provisions of\nthe section specified therein or otherwise;\n(c)the Board has power inter alia, to tone down the rigour of the law and\nensure a fair enforcement of its provisions by issuing circulars in exercise of\nits statutory powers under section 119 of the Income

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

disallowed the claim of deduction of ₹.28,09,241/- under chapter VI-A. 3. On appeal before the ld. CIT(A), the main contention of the assessee was that the Assessing Officer, CPC has hurriedly processed the return of income under section 143(1) of the Act without waiting for the outcome of the condonation petition filed before the CBDT