GRAND ARK LOGISTICS PVT. LTD.,CHENNAI vs. DCIT, CORP. CIRCLE-1(1), CHENNAI

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

disallowance under Section 40(a)(ia).", "result": "Allowed", "sections": [ "143(3)", "144B", "142", "40(a)(ia)", "191C(6)", "133(6)", "194C

UNITED INDIA INSURANCE CO.LIMITED,CHENNAI vs. PCIT-3, CHENNAI

disallowance\nunder section 14A r.w. Rule 8D is not applicable to insurance companies\ndue to the special provisions of section 44 of the Act. Similarly, in the\ncase of Cholamandalam MS General Insurance Co. Ltd. v. DCIT [2025]\n174 taxmann.com 603 (Madras), the Hon'ble High Court of Madras was\npleased to hold that the provisions of section

UNITED INDIA INSUANCE CO LIMITED,CHENNAI vs. PCIT 3, CHENNAI

disallowance\nunder section 14A r.w. Rule 8D is not applicable to insurance companies\ndue to the special provisions of section 44 of the Act. Similarly, in the\ncase of Cholamandalam MS General Insurance Co. Ltd. v. DCIT [2025]\n174 taxmann.com 603 (Madras), the Hon'ble High Court of Madras was\npleased to hold that the provisions of section

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

Section 142(2A) of the Act is mere interpretation of the books of accounts of the Special auditor with regard to the books of accounts of the assessee herein and such interpretation being incorporated as additions / disallowances

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

Section 142(2A) of the Act is mere interpretation of the books of accounts of the Special auditor with regard to the books of accounts of the assessee herein and such interpretation being incorporated as additions / disallowances

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

Section 142(2A) of the Act is mere interpretation of the books of accounts of the Special auditor with regard to the books of accounts of the assessee herein and such interpretation being incorporated as additions / disallowances

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

Section 142(2A) of the Act is mere interpretation of the books of accounts of the Special auditor with regard to the books of accounts of the assessee herein and such interpretation being incorporated as additions / disallowances

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

Section 142(2A) of the Act is mere interpretation of the books of accounts of the Special auditor with regard to the books of accounts of the assessee herein and such interpretation being incorporated as additions / disallowances

M/S. TRIVITRON HEALTHCARE PVT. LTD.,CHENNAI vs. PCIT, , CHENNAI-3

In the result, the appeal filed by the assessee is partly\nallowed

142(1) of the 335\nAct\n23 05.04.2021 Assessment order passed under Section 341\n143 (3) r.w.s 143(3A) & 143(3B) of the Act\nCITATIONS\n24 12.10.2022 M/s. Trivitron Healthcare Pvt Ltd v. The Dy. 345\nCommissioner of Income Tax, Corporate\nCircle-3(1), Chennai Income Tax\nAppellate Tribunal, Chennai ITA NO.\n1340/CHNY/2019\n25 24.06.2022 M/s. Trivitron Healthcare

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Section 142(2A) of the Act is mere interpretation of the books of accounts of the Special auditor with regard to the books of accounts of the assessee herein and such interpretation being incorporated as additions / disallowances

JOTHI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-2(2), CHENNAI

Section 142(2A) of the Act is mere interpretation of the books of accounts of the Special auditor with regard to the books of accounts of the assessee herein and such interpretation being incorporated as additions / disallowances

UNITED INDIA INSURANCE CO.LTD,CHENNAI vs. PCIT-3,, CHENNAI

disallowance\nunder section 14A r.w. Rule 8D is not applicable to insurance companies\ndue to the special provisions of section 44 of the Act. Similarly, in the\ncase of Cholamandalam MS General Insurance Co. Ltd. v. DCIT [2025]\n174 taxmann.com 603 (Madras), the Hon'ble High Court of Madras was\npleased to hold that the provisions of section

UNITED INDIA INSURANCE CO LTD,CHENNAI vs. PCIT, CHENNAI

disallowance\nunder section 14A r.w. Rule 8D is not applicable to insurance companies\ndue to the special provisions of section 44 of the Act. Similarly, in the\ncase of Cholamandalam MS General Insurance Co. Ltd. v. DCIT [2025]\n174 taxmann.com 603 (Madras), the Hon'ble High Court of Madras was\npleased to hold that the provisions of section

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

142(1) of the Act and verification of relevant books of accounts and other details, in our opinion, reopening of assessment for denying the exemption is a mere change of opinion and it is not justified. Thus, the reassessment order dated 21.03.2022 under section 147 r.w.s. 144B of the Act made by the Assessing Officer and confirmed

UCAL LIMITED,CHENNAI vs. PCIT, CHENNAI-3,, CHENNAI

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

142(1) of the Act 485 21. 20.03.2022 Reply to the Notice under Section dated 488 05.03.2022 22. - Details of creditors 491 23. - Legal notices issued by parties 501 24. 25.08.2022 Show Cause Notice 503 25. 30.08.2022 Reply to the Show Cause Notice dated 506 25.08.2022 26. 20.09.2022 Scrutiny assessment order passed under Section

M/S. UPDATER SERVICES LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE-2(3), CHENNAI

In the result, the grounds of appeal raised by both the assessee and the Revenue, as well as the grounds raised in the cross-objections filed by the assessee, are treated as allowed for statistical...

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:1339 /Chny/2025 िनधा#रण वष# / Assessment Year: 2017-18 M/S. Updater Services Limited (Formerly Dcit, Known As Updater Services Private Vs. Central Circle -2(3), Limited), No.2/302-A, Uds Salai, Chennai. Off Old Mahabalipuram Road, Thoraipakkam, Chennai – 600 097. [Pan:Aaacu-6845-J] (अपीलाथ%/Appellant) (&'थ%/Respondent)

142(1) notices. Furthermore, the final assessment order did not discuss the applicability of Sections 115QA, 56(2)(vii)(a), or the proportionate disallowance

ACIT, CHENNAI vs. UPDATER SERVICES LIMITED, CHENNAI

In the result, the grounds of appeal raised by both the assessee and the Revenue, as well as the grounds raised in the cross-objections filed by the assessee, are treated as allowed for statistical...

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:1339 /Chny/2025 िनधा#रण वष# / Assessment Year: 2017-18 M/S. Updater Services Limited (Formerly Dcit, Known As Updater Services Private Vs. Central Circle -2(3), Limited), No.2/302-A, Uds Salai, Chennai. Off Old Mahabalipuram Road, Thoraipakkam, Chennai – 600 097. [Pan:Aaacu-6845-J] (अपीलाथ%/Appellant) (&'थ%/Respondent)

142(1) notices. Furthermore, the final assessment order did not discuss the applicability of Sections 115QA, 56(2)(vii)(a), or the proportionate disallowance

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).

disallowance of deduction claimed under section 80P of the Act for the reason that the assessee did not furnish any explanation/documentary evidence in support of deduction claimed at ₹.27,88,155/- under section 80P of the Act. The ld. CIT(A) dismissed the appeal of the assessee since the assessee failed to explain the sufficient cause in filing the appeal

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).

disallowance of deduction claimed under section 80P of the Act for the reason that the assessee did not furnish any explanation/documentary evidence in support of deduction claimed at ₹.27,88,155/- under section 80P of the Act. The ld. CIT(A) dismissed the appeal of the assessee since the assessee failed to explain the sufficient cause in filing the appeal