ACIT, NCC-22,, CHENNAI vs. M/S. DAEE CO-OP. T&C SOCIETY,, KALPAKKAM

In the result, the appeal of the Revenue is dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकर अपील सं./Ita No.: 3047/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 The Asst. Cit, M/S. Daee Coop T&C Society, Ncc-22, No.7, Ramakrishna V. First Floor, Main Shopping Street, West Tambaram, Centre, Dae Township, Chennai – 45. Kalpakkam – 603 102. Pan : Aaaad4689H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. R. Anitha,Jcit ""यथ" क" ओर से/Respondent By : Shri R. Kumar, Advocate सुनवाई क" तार"ख/Date Of Hearing : 10.11.2020 घोषणा क" तार"ख/Date Of Pronouncement : 10.11.2020

Section 80A(5) of the Act, the deduction claimed u/s.80P(2)(a)(i) of the Act cannot be allowed unless such deduction is claimed by filing the return within the prescribed time allowed under the Act. Accordingly, disallowed

M/S T vs. SRICHAKRA LIMITED,MADURAIVS.DCIT, CORPORATE CIRCLE, MADURAI

In the result, appeal filed by the assessee is dismissed

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 36/Chny/2022 िनधा"रण वष" / Assessment Year: 2016-17 M/S. Tvs Srichakra Limited, Deputy Commissioner Of 7-B, Tvs Building, V. Income Tax, West Veli Street, Corporate Circle, Madurai – 625 001. Madurai. [Pan: Aaact-5557-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. N.V. Lakshmi, Advocate ""यथ" क" ओर से/Respondent By : Shri. Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 29.11.2023 घोषणा क" तारीख/Date Of Pronouncement : 29.11.2023

disallowing deduction under section 801C of the Act applying provision of section 80A / 80AC. The CIT (A) failed to appreciate

THE IKKARAIBOLUVAMPATTI PACCS 33,COIMBATORE vs. ITO,NCW 4(2), COIMBATORE

In the result, appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.461/Chny/2021 िनधा"रण वष" /Assessment Year: 2017-18 M/S.Ikkaraiboluvampatti Paccs, V. The Income Tax Officer, 33, Rajaji Street, Non-Corporate Ward-4(2), Coimbatore. Coimbatore. [Pan: Aaaai 3699 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.J.Saravanan, Adv. ""यथ" क" ओर से /Respondent By : Mr.P.Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 19.10.2022 घोषणा क" तारीख /Date Of Pronouncement : 02.11.2022

disallowed deduction claimed u/s.80P(2)(a)(i) of the Act primarily on two grounds. The first objection of the AO is with regard to claim of deduction in the light of provisions of Section 80A

DEPUTY COMMISSIONER OF INCOME TAX, NUMGAMBAKKAM vs. JSR INFRA DEVELOPERS PRIVATE LIMITED, CHENNAI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Aby T. Varkey & Shri Jagadish

80A(5) and 80AC was met. He further showed us that the assessee had also obtained certificate in Form 10CCB showed us that the assessee had also obtained certificate in Form 10CCB showed us that the assessee had also obtained certificate in Form 10CCB as mandated in Section 80 as mandated in Section

G 873 AYYAPPANTHANGAL URBAN CO-OP CREDIT SOCIETY LTD.,KANCHEEPURAM vs. ITO, WARD-8(2), CHENNAI

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

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 359/Chny/2025 िनधा"रण वष" / Assessment Year: 2017-18 G 873 Ayyappanthangal Urban Income Tax Officer, Cooperative Credit Society Limited, Vs. Ward 8 (2), 473 Main Road Iyyappanthangal Chennai – 600 090. Village, Chennai Sriperumbuthur Tk., Kancheepuram Dt. – 600 056. [Pan:Aacag-5262-F ] (अपीलाथ"/Appellant) (""थ"/Respondent)

disallowed deduction claimed u/s.80P(2)(a)(i) of the Act primarily on two grounds. The first objection of the AO is with regard to claim of deduction in the light of provisions of Section 80A

ACIT, CHENNAI vs. M/S. TVS MOTOR COMPANY LIMITED, CHENNAI

In the result, appeal of the revenue is dismissed

Bench: S/Shri Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2008-09 The The Asst. Asst. Commissioner Commissioner Of Of Vs. M/S. Tvs Motor Company Ltd., M/S. Tvs Motor Company Ltd., Income Tax, Company Circle Income Tax, Company Circle- Jayalakshmi Estates, 29 (Old Jayalakshmi Estates, 29 (Old Iii(2), New Block, 4Th Floor, 121, Iii(2), New Block, 4 No.8), Haddows Road, Chennai No.8), Haddows Road, Chennai Mahatma Mahatma Gandhi Gandhi Road, Road, Nungambakkam, Chennai Nungambakkam, Chennai Pan/Gir No.Aaacs 7032 B Aaacs 7032 B (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri Vikram Vijayaraghavan, Vikram Vijayaraghavan, Ar Revenue By : Dr. S.Palanikumar, Cit ( Cit (Dr) Date Of Hearing : 24 /2/ 2022 2 Date Of Pronouncement : 13/4/20 /2022 O R D E R Per C.M.Garg, Jm , Jm

disallowed the set off of loss of Section 80-IC unit against the profit of the non 80-IC unit, holding that eligible income or loss derived by the Himachal Pradesh Unit cannot be eligible or set off with any other unit. Further, the Assessing Officer held that the income or loss of the Himachal Pradesh Unit

AMMAPALAYAM BASUVAPTTI PRIMARY AGRICULTURAL CO OP CREDIT SOCIETY LIMITED,ERODE vs. THE INCOME TAX OFFICER, WARD 2(1) ERODE, ERODE

In the result, the appeal of the assessee is allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

disallowed deduction claimed u/s.80P(2)(a)(i) of the Act primarily on two grounds. The first objection of the AO is with regard to claim of deduction in the light of provisions of Section 80A

AMMAPALAYAM BASUVAPTTI PRIMARY AGRICULTURAL CO OP CREDIT SOCIETY LIMITED,ERODE vs. THE INCOME TAX OFFICER, WARD 2(1) ERODE, ERODE

In the result, the appeal of the assessee is allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

disallowed deduction claimed u/s.80P(2)(a)(i) of the Act primarily on two grounds. The first objection of the AO is with regard to claim of deduction in the light of provisions of Section 80A

NARASEEPURAM PACCS,COIMBATORE vs. NON CORP WARD 4(1), CBE, COIMBATORE

In the result, both the appeals filed by the assessee are allowed

Bench: Shri George George Kआयकर अपील सं./Ita Nos.: 1696 & 1697/Chny/2025 िनधा"रण वष"/Assessment Years: 2017-18 & 2020-21 M/S. Naraseepuram Paccs, The Income Tax Officer, Poondi Road, Narasipuram B.O, Vs. Non-Corporate Ward 4(1), Narasipuram, Coimbatore Coimbatore – 641 109. Pan: Aaaan 9388H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Sudhakar, Advocate ""यथ" क" ओर से/Respondent By : Shri Y. Sudarshan, Jcit सुनवाई क" तारीख/Date Of Hearing : 09.09.2025 घोषणा क" तारीख/Date Of Pronouncement : 09.09.2025 आदेश/ O R D E R These Appeals Filed By The Assessee Are Directed Against Two Orders Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Both Dated 26.05.2025 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2017-18 & 2020-21. 2. The Solitary Issue Raised Is Whether The First Appellate Authority (Faa) Is Justified In Confirming The Ao’S Action In Denying The Claim Of Deduction U/S.80P Of The Act.

disallowed deduction claimed u/s.80P(2)(a)(i) of the Act primarily on two grounds. The first objection of the AO is with regard to claim of deduction in the light of provisions of Section 80A

NARASEEPURAM PACCS,COIMBATORE vs. NON CORP WARD 4(1), CBE, COIMBATORE

In the result, both the appeals filed by the assessee are allowed

Bench: Shri George George Kआयकर अपील सं./Ita Nos.: 1696 & 1697/Chny/2025 िनधा"रण वष"/Assessment Years: 2017-18 & 2020-21 M/S. Naraseepuram Paccs, The Income Tax Officer, Poondi Road, Narasipuram B.O, Vs. Non-Corporate Ward 4(1), Narasipuram, Coimbatore Coimbatore – 641 109. Pan: Aaaan 9388H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Sudhakar, Advocate ""यथ" क" ओर से/Respondent By : Shri Y. Sudarshan, Jcit सुनवाई क" तारीख/Date Of Hearing : 09.09.2025 घोषणा क" तारीख/Date Of Pronouncement : 09.09.2025 आदेश/ O R D E R These Appeals Filed By The Assessee Are Directed Against Two Orders Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Both Dated 26.05.2025 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2017-18 & 2020-21. 2. The Solitary Issue Raised Is Whether The First Appellate Authority (Faa) Is Justified In Confirming The Ao’S Action In Denying The Claim Of Deduction U/S.80P Of The Act.

disallowed deduction claimed u/s.80P(2)(a)(i) of the Act primarily on two grounds. The first objection of the AO is with regard to claim of deduction in the light of provisions of Section 80A

K 0716 RAKKIAPALAYAM PACC,TIRUPUR vs. THE INCOME TAX OFFICER, WARD 1(4) TIRUPUR, TIRUPUR

Bench: Hon'Ble Shri Manu Kumar Giri & Hon'Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.1820/Chny/2025

disallowed deduction claimed u/s.80P(2)(a)(i) of the Act primarily on two grounds. The first objection of the AO is with regard to claim of deduction in the light of provisions of Section 80A

DCIT, NON CORPORATE CIRCLE-22(1), CHENNAI vs. M/S DAEE COOP T&C SOCIETY, KALPAKKAM

In the result, appeals filed by the revenue for assessment years 2012-13, 2014-15 & 2017-18 and cross objections filed by the assessee for assessment years 2012-13, 2014-15 &

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 592, 593 & 594/Chny/2023 & Co Nos: 23, 24 & 25/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13, 2014-15 & 2017-18 Deputy Commissioner Of M/S. Dae Employees Coop Thrift Income Tax, V. & Credit Society Ltd, Non Corporate Circle - First Floor, Main Shopping 22(1), Centre, Dae Township, No.7, Ramakrishna Street, Kalpakkam – 603 102. West Tambaram, [Pan: Aaaad-4689-H] Chennai – 45. (अपीलाथ"/Appellant) (Cross Objector) : Shri. Ar V Sreenivasan, Addl. Cit अपीलाथ" क" ओर से/Appellant By Respondent/Cross Objector By : Shri. R. Kumar, Advocate सुनवाई क" तारीख/Date Of Hearing : 26.06.2023 घोषणा क" तारीख/Date Of Pronouncement : 28.06.2023 आदेश /O R D E R

disallowed deduction claimed u/s.80P(2)(a)(i) of the Act primarily on two grounds. The first objection of the AO is with regard to claim of deduction in the light of provisions of Section 80A

DCIT, NON CORPORATE CIRCLE-22(1), CHENNAI vs. M/S DAEE COOP T&C SOCIETY, KALPAKKAM

In the result, appeals filed by the revenue for assessment years 2012-13, 2014-15 & 2017-18 and cross objections filed by the assessee for assessment years 2012-13, 2014-15 &

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 592, 593 & 594/Chny/2023 & Co Nos: 23, 24 & 25/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13, 2014-15 & 2017-18 Deputy Commissioner Of M/S. Dae Employees Coop Thrift Income Tax, V. & Credit Society Ltd, Non Corporate Circle - First Floor, Main Shopping 22(1), Centre, Dae Township, No.7, Ramakrishna Street, Kalpakkam – 603 102. West Tambaram, [Pan: Aaaad-4689-H] Chennai – 45. (अपीलाथ"/Appellant) (Cross Objector) : Shri. Ar V Sreenivasan, Addl. Cit अपीलाथ" क" ओर से/Appellant By Respondent/Cross Objector By : Shri. R. Kumar, Advocate सुनवाई क" तारीख/Date Of Hearing : 26.06.2023 घोषणा क" तारीख/Date Of Pronouncement : 28.06.2023 आदेश /O R D E R

disallowed deduction claimed u/s.80P(2)(a)(i) of the Act primarily on two grounds. The first objection of the AO is with regard to claim of deduction in the light of provisions of Section 80A

DCIT, NON CORPORATE CIRCLE-22(1), CHENNAI vs. M/S DAEE COOP T&C SOCIETY, KALPAKKAM

In the result, appeals filed by the revenue for assessment years 2012-13, 2014-15 & 2017-18 and cross objections filed by the assessee for assessment years 2012-13, 2014-15 &

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 592, 593 & 594/Chny/2023 & Co Nos: 23, 24 & 25/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13, 2014-15 & 2017-18 Deputy Commissioner Of M/S. Dae Employees Coop Thrift Income Tax, V. & Credit Society Ltd, Non Corporate Circle - First Floor, Main Shopping 22(1), Centre, Dae Township, No.7, Ramakrishna Street, Kalpakkam – 603 102. West Tambaram, [Pan: Aaaad-4689-H] Chennai – 45. (अपीलाथ"/Appellant) (Cross Objector) : Shri. Ar V Sreenivasan, Addl. Cit अपीलाथ" क" ओर से/Appellant By Respondent/Cross Objector By : Shri. R. Kumar, Advocate सुनवाई क" तारीख/Date Of Hearing : 26.06.2023 घोषणा क" तारीख/Date Of Pronouncement : 28.06.2023 आदेश /O R D E R

disallowed deduction claimed u/s.80P(2)(a)(i) of the Act primarily on two grounds. The first objection of the AO is with regard to claim of deduction in the light of provisions of Section 80A

SANGU CHAKRA HOTELS PVT LTD.,TRICHY vs. DCIT CIRCLE 1, TRICHY

In the result, the appeal of the assessee stands dismissed

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. No.2759/Chny/2017 "नधा"रण वष" /Assessment Year : 2001-02. M/S. Sangu Chakra Hotels Pvt. Ltd, Vs. The Deputy Commissioner Of Collector’S Office Road, Income Tax, Tiruchirapalli 620 001. Circle 1, Tiruchirapalli. [Pan Aaacs 8819A] (अपीलाथ"/Appellant) (""यथ"/Respondent)

disallowance of deduction u/s. 8OHHD is erroneous and opposed to law. 2.2. The Commissioner of Income Tax (Appeals) ought to have appreciated that Section 8OHHD is self-contained code by itself and accordingly specifies the method of computation of deduction under the said Section without specifying that the deduction has to be allowed only after setting off of unobserved losses

ANGALAKSHMI SPINNING MILL,COIMBATORE vs. DCIT, NON CORPORATE CIRCLE-4, COIMBATORE

The Appeal is dismissed qua the issue of the extent of deduction under Section 80-IA of the Act

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2260/Chny/2025 िनधा#रण वष# /Assessment Year: 2018-19

disallowance warranted. The A.O however did not accept the submissions of the assessee and held that interest income which is to be taxed under the head income from other sources cannot be included in the gross total income against which deduction under section 80IA of the Act is to be claimed. Accordingly the AO restricted the deduction u/s.80IA and made

ARUNA ALLOY STEELS PRIVATES LIMITED,MADURAI vs. ACIT,CORP. CIRCLE-1, MADURAI, MADURAIQ

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

80A(5) of the Income Tax Act, 1961: (5) Where the assessee fails to make a claim in his return of income for any deduction under section 10-A or section 10-AA or section 10-B or section 10-BA or under any provision of this Chapter under the heading "C.-Deductions in respect of certain incomes", no deduction

ITO, ERODE vs. THE ERODE CO-OPERATIVE HOUSING SOCIETY LIMITED, ERODE

In the result, the appeal of the Revenue is dismissed

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.3369/Mds/2016 "नधा+रण वष+ /Assessment Year: 2013-14

disallowance can be made under section 14A of the Act in respect of the income on which deduction is allowed under section 80P of the Act by observing as under: “Section 14A of the Income-tax Act, 1961, states that for the purpose of computing total income under Chapter IV, no deduction shall be allowed ill respect of expenditure incurred

DIGVIJAI POLYTEX PRIVATE LIMITED,RAJAPALAYAM vs. ACIT CORP CIRCLE, MADURAI

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

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.343/Chny/2024 (िनधा"रणवष" / Assessment Year: 2019-20) Digvijai Polytex Private Limited, Vs. The Assistant Commissioner Of 61, Kumarasamy Raja Nagar, Income Tax, Rajapalayam 626 108. Corporate Circle, Madurai. [Pan: Aaacd 9673K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. J. Prabhakar & Shri. S. Muralidhar, Chartered Accountants. ""यथ" क" ओर से /Respondent By : Shri. Arv Srinivasan, Irs, Addl. Cit. सुनवाई क" तार"ख/Date Of Hearing : 18.06.2024 घोषणा क" तार"ख /Date Of Pronouncement : 20.06.2024 आदेश / O R D E R Per Manu Kumar Giri ()

80A(4) in respect of wind mill unit amounting to Rs.17,34,173/-. The CPC, Bangalore after processing return sent intimation under section 143(1) dated 01.05.2020 wherein the deduction under section 80IA(4) has been restricted to the extent of Rs.4,64,927/- as against Rs.17,34,173/- claimed by the appellant. Meaning thereby, deduction was disallowed