MEGNANAPURAM PACCS,TIRUCHENDUR vs. PCIT,, MADURAI

disallow the claim\nof deduction under Section 80P of the Act to the tune of Rs.10,91,802/- forming\npart of the return of income filed in response to notice under Section 148 of the\nAct without assigning proper reasons and justification.\n9) The PCIT failed to appreciate that there was complete scrutiny of facts referred\nto in the revision

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

In the result, both the both the appeals filed by the Revenue and the Revenue and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

Section 153A(1)(b) states that the assessing officer shall assess or Section 153A(1)(b) states that the assessing officer shall assess or Section 153A(1)(b) states that the assessing officer shall assess or reassess the total income of six years immediately preceding the reassess the total income of six years immediately preceding the reassess the total income

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the both the appeals filed by the Revenue and the Revenue and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

Section 153A(1)(b) states that the assessing officer shall assess or Section 153A(1)(b) states that the assessing officer shall assess or Section 153A(1)(b) states that the assessing officer shall assess or reassess the total income of six years immediately preceding the reassess the total income of six years immediately preceding the reassess the total income

THE TIRUCHENDUR CO-OP PRIMARY CO-OP SOCIETY,TIRUCHENDUR vs. ITO, WARD-2,, TUTICORIN

Appeal of the assessee is allowed

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita No.3295/Chny/2025 िनधा%रण वष% /Assessment Year: 2018-19

148A(b) of the Act on 23.03.2022 calling on the assessee to file necessary details The Tiruchendur Co-op. Prmary Co-operative Society :- 2 -: explaining the source. Subsequently, the A.O passed an order us.148A(d) of the Act dated 11.04.2022 and also issued a notice u/s. 148 dated 12.04.2022 reopening the assessment. The A.O after considering the submissions

C-2016 ITCHIPUTHUR PACCS,VELLORE vs. ITO, WARD-1,, VELLORE

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

Bench: Shri S.S. Viswanethra Ravi & Ms. S. Padmavathyआयकर अपील सं./I.T.A. No.2191/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 C-2016 Itchiputhur Primary Agricultural Vs. The Income Tax Officer, Coop. Credit Society, 12Th Road, Ward 1, Itchiputhur Village, Arakkonam Tk, Vellore. Vellore 631 003. [Pan: Aabac1870C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri J. Saravanan, Advocate ""थ" की ओर से/Respondent By : Ms. Babitha, Jcit सुनवाई की तारीख/ Date Of Hearing : 11.12.2025 घोषणा की तारीख /Date Of Pronouncement : 17.12.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 30.05.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2019-20. 2. We Find That This Appeal Is Filed With A Delay Of 5 Days. The Assessee Filed An Affidavit For Condonation Of Delay Stating The Reasons. Upon Hearing Both The Parties & On Examination Of The Said Affidavit, In 2

disallowed the claim of deduction under section 80P(2)(a)(i) of the Act and assessed the same as income of the assessee. The ld. CIT(A) confirmed the addition made by the Assessing Officer. 8. The ld. AR drew our attention to page 5, 8 & 10 of the paper book and submits that the notice under section 148A

ASIA COKE PVT. LTD.,CHENNAI vs. DCIT, CORPORATE CIRCLE-1(1), CHENNAI

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

Bench: Shri S.S. Viswanethra Ravi & Ms. S. Padmavathyआयकर अपील सं./I.T.A. No.1403/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Asia Coke Private Limited, Vs. The Deputy Commissioner Of Bascon Futura Sv, 4Th Floor, Income Tax, Venkatanarayana Road, T. Nagar, Corporate Circle 1(1), Chennai 600 017. Chennai. [Pan: Aakca4655Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. S. Sanchita, Advocate ""थ" की ओर से/Respondent By : Ms. E Pavuna Sundari, Cit सुनवाई की तारीख/ Date Of Hearing : 11.12.2025 घोषणा की तारीख /Date Of Pronouncement : 17.12.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 27.01.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2018-19. 2. We Find That This Appeal Is Filed With A Delay Of 45 Days. The Assessee Filed An Affidavit For Condonation Of Delay Stating The Reasons. Upon Hearing Both The Parties & On Examination Of The Said Affidavit, In 2

148A(d) of the Act dated 26.03.2022. The Assessing Officer issued notice under section 142(1) of the Act dated 06.10.2022 and in response to which, the submissions filed by the assessee are extracted at page 2 of the assessment order. Thereafter, the Assessing Officer issued show cause notice proposing to treat the foreign remittance as unexplained income

S 1284 THATHAIYANGARPATTY PACCS LTD.,NAMAKKAL vs. ITO, WARD-2,, NAMAKKAL

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.3171 & 3172/Chny/2025 िनधा"रण वष" /Assessment Years: 2017-18 & 2018-19 S 1284 Thathaiyangarpatty Primary The Income Tax Officer, Agricultural Co-Operative Credit Vs. Ward-2, Society Ltd., Namakkal. Karaikuruchipudur P.O., Namakkal – 637 018. Pan: Aagas 9153H

disallowed deduction claimed u/s. 80P on the ground that the assessee did not file the return of income before the due date specified u/s. 139(1) of the Act. The CIT(A) has dismissed the appeal ex-parte since the assessee did not respond to the notices issued. 6. The Ld. AR submitted that the notice under section

S 1284, THATHAIYANGARPATTY PACCS LTD.,NAMAKKAL vs. ITO, WARD-2,, NAMAKKAL

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.3171 & 3172/Chny/2025 िनधा"रण वष" /Assessment Years: 2017-18 & 2018-19 S 1284 Thathaiyangarpatty Primary The Income Tax Officer, Agricultural Co-Operative Credit Vs. Ward-2, Society Ltd., Namakkal. Karaikuruchipudur P.O., Namakkal – 637 018. Pan: Aagas 9153H

disallowed deduction claimed u/s. 80P on the ground that the assessee did not file the return of income before the due date specified u/s. 139(1) of the Act. The CIT(A) has dismissed the appeal ex-parte since the assessee did not respond to the notices issued. 6. The Ld. AR submitted that the notice under section

T.C. 30 THOTHUKUDI PORT ALUVALAR CO-OP THRIFT AND CREDIT SOCIETY LTD.,THOOTHUKUDI vs. ITO, WARD-1,, TUTUCORIN

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

Bench: Shri S.S. Viswanethra Ravi & Shri Ratnesh Nandan Sahayआयकर अपील सं./I.T.A. No.1945/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 T.C. 30, Thoothukudi Port Aluvalar Vs. The Income Tax Officer, Co-Op. Thrift & Credit Society Ltd., Ward 1, Thoothukudi 628 004. Tuticorin. [Pan:Aagat3402L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjun Raj, 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 : 26.09.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 04.06.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2018-19. 2. In The Grounds Of Appeal, Besides Challenging Assumption Of Jurisdiction Under Section 147 Of The Income Tax Act, 1961 [“Act” In 2

disallowance of deduction claimed under section 80P of the Act. 3. The Assessing Officer noted that the assessee has received interest other than interest on securities totalling to ₹.35,64,967/- in the previous relevant to the AY 2018-19, but, however, did not file return of income. Following due procedure, the order under section 148A

RAMANAIKKAN PA COOP BANK LTD. S-202,NAMAKKAL vs. ITO, WARD-2,, NAMAKKAL

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

148A(d) of the Act both dated 11.04.2022. As per\npara 4.3 of the assessment order, the assessee filed his return of income\nunder section 148 of the Act declaring NIL income after claiming\ndeduction under section 80P(2)(d) of the Act at ₹.13,75,594/-. Against the\nshow-cause notice dated 06.03.2024, the assessee filed his response\ndated

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

148A of the Act is not required to be followed. It is on this basis\nthat the notice under Section 148 was issued.\n9. As noted above, the short question to be considered by this Court is\nwhether the impugned notice has been issued beyond the period of\nlimitation as stipulated under Section

SOUTHERN AGRIFURANE INDUSTRIES PVT.. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2), CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

148A of the Act is not required to be followed. It is on this basis\nthat the notice under Section 148 was issued.\n9. As noted above, the short question to be considered by this Court is\nwhether the impugned notice has been issued beyond the period of\nlimitation as stipulated under Section

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

148A of the Act is not required to be followed. It is on this basis\nthat the notice under Section 148 was issued.\n9. As noted above, the short question to be considered by this Court is\nwhether the impugned notice has been issued beyond the period of\nlimitation as stipulated under Section

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

148A of the Act is not required to be followed. It is on this basis\nthat the notice under Section 148 was issued.\n9. As noted above, the short question to be considered by this Court is\nwhether the impugned notice has been issued beyond the period of\nlimitation as stipulated under Section

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

148A of the Act is not required to be followed. It is on this basis\nthat the notice under Section 148 was issued.\n9. As noted above, the short question to be considered by this Court is\nwhether the impugned notice has been issued beyond the period of\nlimitation as stipulated under Section

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2 (2), CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

148A of the Act is not required to be followed. It is on this basis\nthat the notice under Section 148 was issued.\n9. As noted above, the short question to be considered by this Court is\nwhether the impugned notice has been issued beyond the period of\nlimitation as stipulated under Section

546 SULUR PRIMARY AGRICULTURAL CO-OP CREDIT SOCIRTY,COIMBATORE vs. INCOME TAX OFFICER NON CORP WARD 4(1), COIMBATORE

In the result, the appeal and the Stay application of the assessee are dismissed

Bench: Shri Ss Viswanethra Ravi & Shri Ratnesh Nandan Sahay546 Sulur Primary Agriculture Co- I.T.O., Operative Credit Society, Vs. Non-Corp Ward 4(1), 61, Town Corporation Street, 67A Race Course Road, Sulur S.O. Rajkamal Tex, Coimbatore, Tamil Nadu. Coimbatore-641402 (Tamil Nadu) Pan No. Aaaaz 0534 D Appellant/ Assessee Respondent/ Revenue

148A(d) of the Act was passed on 31/03/2022 with the approval of ld. PCIT, Coimbatore-1 and finally, a notice under Section 148 of the Act dated 05/04/2022 was issued to the assessee. In response to the notice issued under Section 148, the assessee filed its return of income on 02/05/2022 declaring income of Rs. ‘NIL’ after claiming deduction

G2273 ARUNGUNAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY,ARUNGUNAM vs. INCOME TAX OFFICER, CHENNAI

In the result, appeal filed by the assessee is allowed

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

disallowed the deductions claimed u/s.80P of the Act as per section 80AC of the Act. The assessment was completed by the Assessment Unit of NFAC, Delhi by passing an order dated 28.02.2024 u/s.147 r.w.s 144B of the Act by making an addition :-3-: ITA. No:2406/Chny/2025 of Rs.1,32,633/- as total assessed income by denying the claim of deduction