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

ASSISTANT COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 1(1), NUNGAMBAKKAM vs. IDFC LIMITED, TEYNAMPET

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.818 & 819/Chny/2024 िनधा"रण वष"/Assessment Year: 2016-17 The Assistant Commissioner Of Vs. Idfc Limited, 4Th Floor, Capitale Tower, No. 555, Income Tax, Corporate Circle 1(1), Anna Salai, Thiru Vi Ka Kudiyiruppu, Chennai 600 034. Teynampet, Chennai 600 018. [Pan:Aaaci2663N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri V. Nandakumar, Cit ""थ" की ओर से/Respondent By : Shri Ketan Ved, C.A. सुनवाई की तारीख/ Date Of Hearing : 29.08.2024 घोषणा की तारीख /Date Of Pronouncement : 04.09.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Revenue Are Directed Against Separate Orders Dated Both Dated 21.09.2022 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2016-17. 2. Since The Issue Raised In Both The Appeals Are Similar Based On The Same Identical Facts, With The Consent Of The Both The Parties, We Proceed To Hear All These Appeals Together & Pass Consolidated Order For The Sake Of Convenience.

disallowance under section 36(1)(viia) of the Act and determined the total income of the assessee at ₹.1224,42,26,621/- under section 147 r.w.s. 144B

ASSISTANT COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 1(1), NUNGAMBAKKAM vs. IDFC LIMITED, TEYNAMPET

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.818 & 819/Chny/2024 िनधा"रण वष"/Assessment Year: 2016-17 The Assistant Commissioner Of Vs. Idfc Limited, 4Th Floor, Capitale Tower, No. 555, Income Tax, Corporate Circle 1(1), Anna Salai, Thiru Vi Ka Kudiyiruppu, Chennai 600 034. Teynampet, Chennai 600 018. [Pan:Aaaci2663N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri V. Nandakumar, Cit ""थ" की ओर से/Respondent By : Shri Ketan Ved, C.A. सुनवाई की तारीख/ Date Of Hearing : 29.08.2024 घोषणा की तारीख /Date Of Pronouncement : 04.09.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Revenue Are Directed Against Separate Orders Dated Both Dated 21.09.2022 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2016-17. 2. Since The Issue Raised In Both The Appeals Are Similar Based On The Same Identical Facts, With The Consent Of The Both The Parties, We Proceed To Hear All These Appeals Together & Pass Consolidated Order For The Sake Of Convenience.

disallowance under section 36(1)(viia) of the Act and determined the total income of the assessee at ₹.1224,42,26,621/- under section 147 r.w.s. 144B

KRISHNAN SARAVANAN,ODDANCHATRAM vs. PRINCIPAL COMMISSIONER OF INCOME-TAX-1, MADURAI

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita No.1523/Chny/2024 (िनधा"रणवष" / Assessment Year: 2013-2014) Shri. Krishnan Saravanan, Vs. The Principal Commissioner Of 383/E-5D, Bye Pass Road, Income Tax-1, Oddanchatram 624 619. Madurai. [Pan: Asyps 5316H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. Bharath Janarthanan, Advocate ""यथ" क" ओर से /Respondent By : Shri.S.R.Karuppusamy, Irs, Cit.

144B of the Act by invoking the provisions of section 263 of the Act when infact an appeal was pending before the National Faceless Appeal Centre, New Delhi against the order which was revised by the learned Respondent involving the same subject matter of disallowance

M/S.MAHOGANY LOGISTICS SERVICES PVT. LTD.,MADURAI vs. PCIT, MADURAI-1

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

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1631/Chny/2024 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Mahogany Logistics Services Vs. The Principal Commissioner Of Private Limited, Income Tax-1, 10, Jawahar Road, Chokkikulam, Madurai. Madurai 625 002. [Pan:Aafcd8781R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 30.04.2025 घोषणा की तारीख /Date Of Pronouncement : 28.07.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 30.03.2024 Passed By The Ld. Principal Commissioner Of Income Tax 1, Madurai Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short] For The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Company [Earlier Known As M/S. Drsr Logistics Services Private Limited] Filed Its Return Of Income For The Ay 2018-19 Claiming Loss Of ₹.31,28,98,436/- Under 2

disallowance under section 40(a)(ia) and demand raised under section 201 of the Act for non- deduction and short deduction of TDS. The Assessing Officer completed the scrutiny assessment under section 143(3) r.w.s. 144B

DEPUTY COMMISSIONER OF INCOME-TAX, CORPORATE CIRCLE 1(1), CHENNAI vs. DOOSAN POWER SYSTEMS INDIA PRIVATE LIMITED, CHENNAI

In the result, appeal filed by the revenue is dismissed

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1149/Chny/2023 िनधा"रणवष" / Assessment Year: 2015-16 Deputy Commissioner Of Doosan Power Systems India Income Tax, V. Private Limited, Corporate Circle -1(1), 18/2A, Sennerkuppam, Bye Chennai. Pass Road, Poonamallee, Chennai – 600 056. [Pan:Aabcb-5946-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. Clement Ramesh Kumar, Cit ""यथ"क"ओरसे/Respondent By : Shri. Sandeep Bagmar, Ca सुनवाई क" तारीख/Date Of Hearing : 20.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 23.10.2024 आदेश /O R D E R

144B of the Income-tax Act, 1961 (‘the Act’) on 31.03.2022 held that the payment of freight charges to HSC as above qualifies as Royalty for the use of equipment (ship) under the provisions of section 9(1)(vi) of the Act/Article 12 of the :-4-: ITA. No: 1149/Chny/2023 India-Korea tax-treaty. Thus, the freight charges of Rs.61

SRINIVASAN MOHAMMAD IIBRAHIM,MADURAI vs. THE INCOME TAX OFFICER, NON CORPORATE WARD-2(3), MADURAI

In the result, the appeal filed by the assessee in ITA No

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.233 & 234/Chny/2024 िनधा"रण वष"/Assessment Year: 2013-14 Srinivasan Mohammad Ibrahim, Vs. The Income Tax Officer, 69, South Marret Street, Non Corporate Ward 2(3), Madurai South, South Gate S.O., Chennai. Madurai 625 001. [Pan: Ailpm0929R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri I Dinesh, Advocate ""थ" की ओर से/Respondent By : Shri R. V. Aroon Prasad, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 23.07.2024 घोषणा की तारीख /Date Of Pronouncement : 26.07.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi:

section 144B of the Act by disallowing 5% of total cash deposits of ₹.3,84,43,125/- under section 68 of the Act at ₹.19,22,156/- holding

SRINIVASAN MOHAMMAD IBRAHIM,MADURAI vs. ITO,NON-CORPORATE WRD-2(3), MADURAI

In the result, the appeal filed by the assessee in ITA No

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.233 & 234/Chny/2024 िनधा"रण वष"/Assessment Year: 2013-14 Srinivasan Mohammad Ibrahim, Vs. The Income Tax Officer, 69, South Marret Street, Non Corporate Ward 2(3), Madurai South, South Gate S.O., Chennai. Madurai 625 001. [Pan: Ailpm0929R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri I Dinesh, Advocate ""थ" की ओर से/Respondent By : Shri R. V. Aroon Prasad, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 23.07.2024 घोषणा की तारीख /Date Of Pronouncement : 26.07.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi:

section 144B of the Act by disallowing 5% of total cash deposits of ₹.3,84,43,125/- under section 68 of the Act at ₹.19,22,156/- holding

DR AXION INDIA PRIVATE LIMITED,THIRUVALLUR vs. ACIT,NFAC, DELHI

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

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.301/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 Dr Axion India Private Limited, Vs. The Assistant Commissioner Of No. 7, Othappai Village, Uthukottai, Income Tax, Thiruvallur, Tamil Nadu 602 023. Corporate Circle 1(1), Chennai. [Pan:Aaccd5071D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Dr. Abishek Murali, F.C.A. ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 29.11.2022 घोषणा की तारीख /Date Of Pronouncement : 02.12.2022 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), New Delhi Dated 04.04.2022 Relevant To The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2018-19 On 21.11.2018 Declaring Total Income Of ₹.9,90,18,014/-. The Case Was Selected For Complete

section 144B of the Act dated 21.04.2021 determining total taxable income at ₹.10,64,35,666/- after making various additions. 3. With regard to the addition towards disallowance

RAMANIYAM REAL ESTATES PVT. LTD.,CHENNAI vs. ACIT, CIRCLE-I, LTU,, CHENNAI

In the result, the appeal filed by the assessee are allowed for statistical\npurposes

disallowance under Section 40(a)(ia) was not attracted. The Tribunal set aside the order and restored the matter to the AO for verification.", "result": "Allowed", "sections": ["40(a)(ia)", "194I", "194J", "194C", "133(6)", "143(3)", "144B

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 147 r.w.s. 144B of the Act, in the facts and circumstances of the case. 21 I.T.A. Nos.1667 to 1670/Chny/24 22. The ld. AR Shri G. Baskar, Advocate adopted the same arguments advanced in earlier assessment year 2014-15 in respect of “change of opinion”. He relied on the decision of Hon’ble High Court of Gujarat in the case

TRUHOME FINANCE LIMITED (EARLIER KNOWN AS SHRIRAM HOUSING FINANCE LIMITED),CHENNAI vs. INCOME TAX OFFICER CORPORATE WARD 3(1) CHENNAI, CHENNAI

In the result, appeal of the assessee is dismissed

section 144B of the Income-tax Act, 1961 on\n24.05.2021 for the A.Y.2018-19 should not be treated as erroneous and\n:: 3 ::\nTruhome Finance Ltd Vs ITO CW 3(1) Chennai\nprejudicial to the Interest of Revenue and to be revised u/s 263 of the Income-tax\nAct, 1961.\"\n5. Thus, the Ld. PCIT proposed to make adjustments in respect

THENMOZHI GANESAN,DINDIGUL vs. PCIT, , MADURAI-1

In the result, the appeal filed by the assessee is dismissed in above terms

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S.R. Raghunathaआयकर अपील सं./Ita No.1628/Chny/2024 िनधा"रण वष"/Assessment Year: 2014-2015 Thenmozhi Ganesan, The Principal Commissioner Of 13A, Collectorate, Vs. Income Tax, Indira Nagar, Madurai. Dindigul 624 004. Pan: Adtpt 8145C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. S. Bhupendran, Advocate ""यथ" क" ओर से/Respondent By : Shri. Nilay Baran Som, Irs, Cit. सुनवाई क" तारीख/Date Of Hearing : 25.09.2024 घोषणा क" तारीख/Date Of Pronouncement : 30.09.2024 आदेश /O R D E R Per Manu Kumar Giri () The Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Principal Commissioner Of Income Tax, Madurai-1 [‘Pcit’ I Short] Dated 25.03.2024 For Assessment Years 2014-15. 2. The Assessee Has Assailed The Impugned Order On 1-5 Grounds Which Are As Under: Ita No.1628 /Chny/2024 ‘’1) The Order Of The Learned Pcit Is Bad & Erroneous In Law. 2) The Learned Pcit Erred In Not Considering The Submission Filed By The Appellant In Proper Perspective. 3) The Learned Pcit Erred In Not Considering The Scope & Effect Of The Amendment Made In Section 40(A)(Ia) In Proper Perspective. 4) The Order By The Learned Pcit Directing The Assessing Officer To Pass A Fresh Assessment Order By Disallowing 100 Percent U/S. 40(A)(Ia), Without Cancelling The Earlier Assessment Order, As Mandated By Section 263 Is Bad In Law. 5) Invoking Section 263, When The Issue Of Disallowance U/S. 40(A)(Ia), At The Time Of Passing The Assessment Order Dated 10/03/2022 U/S.148, Was Not Free From Doubt, Is Not Legally Tenable’.

144B of the Act was completed by the Faceless Assessing Officer (FAO) on 10.03.2022 by disallowing Rs.5,61,363/-, being 30% of the payments made towards baling and pressing charges of ITA No.1628 /Chny/2024 Rs.18,71,210/- for non-compliance of provisions of Section

INTERNATIONAL SEAPORT DREDGING PRIVATE LIMITED,CHENNAI vs. PCIT - 1, CHENNAI

In the result, the appeal of the assessee is allowed

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)

144B of the Act was passed without due/complete verification is factually incorrect. In fact, same income tax return for AY 2016-17 was take into consideration by the both ld.AO and ld.CIT wherein Schedule UD: “Unabsorbed Depreciation and allowance under section 35(4)” is finding mentioned therein as under: Assessment year Amount of brought Amount of forward unabsorbed depreciation

CHOLAMANDALAM MS GENERAL INSURANCE CO. LTD.,CHENNAI vs. PCIT-4,, CHENNAI

section 144B of the Act\ndated 19.09.2022 with a Total income of Rs.402,71,51,541/-.\n.Subsequently, an Audit objection was raised by the Audit party\nbefore the Learned AO regarding allowability of write-off of\ninvestments and IBNR/IBNER. The Id.AO posted the same query to\nthe Appellant and requested response (Page no 341 of Factual\nPaperbook). Thereafter, the Learned

ABT INVESTMENTS INDIA PVT. LTD.,COIMBATORE vs. ACIT, CORPORATE CIRCLE-1, COIMBATORE

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.1015/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Abt Investments India P. Ltd., Vs. The Assistant Commissioner Of 180, Race Course Road, Income Tax, Coimbatore 641 018. Corporate Circle 1, Coimbatore. [Pan:Aadca6350P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri M. Rajan, Cit सुनवाई की तारीख/ Date Of Hearing : 22.02.2023 घोषणा की तारीख /Date Of Pronouncement : 12.04.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Principal Commissioner Of Income Tax, Coimbatore – 1, Coimbatore Dated 23.11.2022 Relevant To The Assessment Year 2018-19 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short].

disallowed and added back to the total income disclosed. Since the above issue was not 3 I.T.A. No.1015/Chny/22 considered in the assessment order passed u/s 143 (3) read with section 144B

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).

section 144 r.w.s. 144B of the Act dated 12.09.2022 by making disallowance of deduction claimed under section 80P of the Act for the reason

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).

section 144 r.w.s. 144B of the Act dated 12.09.2022 by making disallowance of deduction claimed under section 80P of the Act for the reason

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).

section 144 r.w.s. 144B of the Act dated 12.09.2022 by making disallowance of deduction claimed under section 80P of the Act for the reason