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

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

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

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(5

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(5

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

In the result, the appeal of the assessee is allowed

disallowed deduction claimed\nu/s.80P(2)(a)(i) of the Act primarily on two grounds. The first objection\nof the AO is with regard to claim of deduction in the light of provisions\nof Section 80A(5

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

80A has introduced a new concept of ‘gross total income’ as distinguished from the ‘total income’ i.e.the net or taxable income. Ld counsel for the assessee further explained that clause (5) of Section 80B defines the expression ‘gross total income’ i.e. to mean the total income computed in accordance with the provisions of the Act before

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(5

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(5

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(5

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(5

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(5

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(5

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(5

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

5. The CIT(A) erred in disallowing deduction under section 80IC of the Act claimed by the appellant in its return of income on the ground that the appellant had failed to claim the same in its return of income. 6. The CIT (A) erred in disallowing deduction under section 801C of the Act applying provision of section 80A

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

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

MARUDHAMALAI SRE DHANDAPANI SPINNING MILLS,KARAMADAI vs. DCIT,CPC, BANGALORE

In the result, appeal filed by the assessee is allowed

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 11/Chny/2023 िनधा"रण वष" / Assessment Year: 2017-18 Marudhamalai Sri Dhandapani Deputy Commissioner Of Spinning Mills, V. Income Tax, 142B Bettathapuram Pudur, Centralized Processing Centre, Karmadai Post – 641 104. Bengaluru – 560 500. [Pan: Aagfm-4590-F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

section 80A(5) only requires filing of return, but nowhere it suggest that claim should be made in the original return and not by way of original return, further when the original return of income was filed within the due date, then the revised return filed, thereafter before completion of assessment proceedings is to be considered by the Assessing Officer

AQUASUB ENGINEERING ,COIMBATORE vs. DCIT ,CENTRALIZED PROCESSINF CENTER, BENGALURU

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

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

section 80A(5) only requires filing of return, but nowhere it suggest that claim should be made in the original return and not by way of original return, further when the original return of income was filed within the due date, then the revised return filed, thereafter before completion of assessment proceedings is to be considered by the Assessing Officer