SINDHANAI ARTIFICIAL INTELLIGENCE SYSTEMS PVT. LTD.,CHENNAI vs. ITO, CORPORATE WARD-6(3), CHENNAI

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 3259 & 3260/Chny/2024 िनधा"रण वष" / Assessment Years: 2021-22& 2022-23 Sindhanai Artificial Intelligence The Income Tax Officer, Systems Pvt. Ltd., V. Corporate Ward6(3) New No.33/2, Old No.5/2, Chennai. Rajeshwari Apartment, 5Th Cross Street, Alagiri Nagar, Vadapalani, Chennai – 600 026. [Pan:Aaxcs 9635F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri J. Saravanan, Advocate ""थ" की ओर से/Respondent By : Ms.Gouthami Manivasagam, Jcit सुनवाई क" तार"ख/Date Of Hearing : 26.03.2025 घोषणा क" तार"ख/Date Of Pronouncement : 27.03.2025 आदेश /O R D E R

disallowed by the AO, CPC, and CIT(A),be granted. We also request that the delay in filing Form 10CCB be condoned. 3. Brief facts of the case are that the assessee is a private limited company engaged in the business of development of information :-3-: ITA. Nos:3259 & 3260/Chny/2024 technology based products and services in Artificial Intelligence and video

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

disallowance of section 80IA read will section 80AC in respect of the original return, as the only surviving return is that filed pursuant to notice u/s. 153A and the time limit for filing of return and claiming deduction u/s.801A shall be as per section 153A of the Act. The Deputy Commissioner of Income tax erred in not following the decision

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

disallowance of section 80IA read will section 80AC in respect of the original return, as the only surviving return is that filed pursuant to notice u/s. 153A and the time limit for filing of return and claiming deduction u/s.801A shall be as per section 153A of the Act. The Deputy Commissioner of Income tax erred in not following the decision

ST. JOHN FREIGHT SYSTEMS PVT. LTD.,,TUTUCORIN vs. DCIT, CC-1,, MADURAI

In the result appeals filed in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

disallowance of section 80IA read will section 80AC in respect of the original return, as the only surviving return is that filed pursuant to notice u/s. 153A and the time limit for filing of return and claiming deduction u/s.801A shall be as per section 153A of the Act. The Deputy Commissioner of Income tax erred in not following the decision

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

disallowance of section 80IA read will section 80AC in respect of the original return, as the only surviving return is that filed pursuant to notice u/s. 153A and the time limit for filing of return and claiming deduction u/s.801A shall be as per section 153A of the Act. The Deputy Commissioner of Income tax erred in not following the decision

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, TRICHY, TRICHY vs. KUMARASAMY RAMAKRISHNAN, KARUR

In the result, all the three appeals filed by the Revenue are\nOrder pronounced in the court on 05th June, 2025 at Chennai

disallowance of the deduction claimed u/s.80IA(4)(iv) is\nattracted on the ground of violation of the condition specified in section\n801A(3)(ii) when the 'running business' of the 'wind mill undertaking' is\ntransferred to the assessee by the previous owner and that the stipulation in\nthe said condition that the 'undertaking' is not formed by the transfer

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, TRICHY, TRICHY vs. KUMARASAMY RAMAKRISHNAN, KARUR

In the result, all the three appeals filed by the Revenue are\nOrder pronounced in the court on 05th June, 2025 at Chennai

disallowance of the deduction claimed u/s.80IA(4)(iv) is\nattracted on the ground of violation of the condition specified in section\n801A(3)(ii) when the 'running business' of the 'wind mill undertaking' is\ntransferred to the assessee by the previous owner and that the stipulation in\nthe said condition that the 'undertaking' is not formed by the transfer

DEPUTY COMMISSIONER OF INCOME-TAX, CORPORATE CIRCLE 1(1), CHENNAI vs. ASTROTECH STEELS PRIVATE LIMITED, CHENNAI

The appeal stand dismissed in terms of our above order

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1150/Chny/2023 (िनधा)रण वष) / Assessment Year: 2018-19) Dcit M/S Astrotech Steels Private Limited बनाम/ Corporate Circle-1(1) 19, Ii Floor, Right Wing, Ghatala Towers, Chennai. Avenue Road, Nungambakkam Vs. Chennai-34. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aakca-0128-L (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri P. Sajit Kumar (Jcit)- Ld. Sr. Dr " थ"कीओरसे/Respondent By : Shri T. Vasudevan (Advocate) -Ld. Ar सुनवाईकीतारीख/Date Of Final Hearing : 27-06-2024 घोषणाकीतारीख /Date Of Pronouncement : 03-07-2024 आदेश / O R D E R

disallowance. 5. During appellate proceedings, the assessee submitted that it was not mandatory to file this form and it was a regulatory measure only. 4 Reliance was placed on the decision of Hon'ble Madras High Court in the case of CIT Vs Jayanthilal Patel (2001) (248 ITR 199) and Hon’ble Delhi High Court in the case

SASIKALA EDUCATIONAL TRUST,MADURAI vs. ITO, EXEMPTIONS,, MADURAI

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

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकर अपील सं./Ita No.3342/Chny/2024 िनधा+रण वष+ /Assessment Year: 2022-23

disallowing the exemption claimed u/s 11 of the Act.” 5. Aggrieved by the order of CIT(A), Now assessee is in further appeal before us challenging the order of the ld. CIT(A). :- 4 -: 6. The ld. counsel for the assessee reiterated the arguments which were take before the ld. CIT(A) and filed the order of the co-ordinate

SOUTHERN RAILWAY EMPLOYEES COOPERATIVE CREDIT SOCIETY LTD.,TIRUCHIRAPALLI vs. DCIT, CIRLCE-1(1), TRICHY

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

Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI JAGADISH (Accountant Member)

disallowance, the ld. CIT(A) has heavily relied on the decision of the Hon’ble Supreme Court in the case of Totgars Co-operative Sale Society Limited vs. ITO [2010] 322 ITR 283 (SC). 6.1 In the case of The Railway Employees’ Co-op. Credit Society Ltd. v. ITO (supra), the Coordinate Benches of the Tribunal, besides referring

SOUTHERN RAILWAY EMPLOYEES COOPERATIVE CREDIT SOCIETY LTD. ,TIRUCHIRAPPALLI vs. DCIT, CRICLE-1(1), TRICHY

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

disallowance, the ld. CIT(A) has heavily relied on the decision of the Hon’ble Supreme Court in the case of Totgars Co-operative Sale Society Limited vs. ITO [2010] 322 ITR 283 (SC). 6.1 In the case of The Railway Employees’ Co-op. Credit Society Ltd. v. ITO (supra), the Coordinate Benches of the Tribunal, besides referring

INCOME TAX OFFICER, CHENNAI vs. RAILWAY EMPLOYEES COOPERATIVE CREDIT SOCIETY LIMITED, CHENNAI

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

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

disallowance, the ld. CIT(A) has heavily relied on the decision of the Hon’ble Supreme Court in the case of Totgars Co-operative Sale Society Limited vs. ITO [2010] 322 ITR 283 (SC). 6.1 In the case of The Railway Employees’ Co-op. Credit Society Ltd. v. ITO (supra), the Coordinate Benches of the Tribunal, besides referring

INCOME TAX OFFICER, CHENNAI vs. RAILWAY EMPLOYEES COOPERATIVE CREDIT SOCIETY, CHENNAI

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

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

disallowance, the ld. CIT(A) has heavily relied on the decision of the Hon’ble Supreme Court in the case of Totgars Co-operative Sale Society Limited vs. ITO [2010] 322 ITR 283 (SC). 6.1 In the case of The Railway Employees’ Co-op. Credit Society Ltd. v. ITO (supra), the Coordinate Benches of the Tribunal, besides referring

MANGAL TIRTH ESTATE LTD.,CHENNAI vs. ITO, CORPORATE WARD-4(1), CHENNAI

In the result the appeal of the assessee is allowed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:30/Chny/2025 िनधा"रण वष" / Assessment Year: 2020-21 Mangal Tirth Estate Ltd., Income Tax Officer, 769, Spencer Plaza, Anna Salai, Vs. Corporate Ward- 4(1), Mount Road, Chennai. Chennai – 600 002. [Pan:Aaacm-4614-R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri. N. V. Balaji, Advocate ""थ" की ओर से/Respondent By : Ms. Anitha, Addl. C.I.T. सुनवाई की तारीख/Date Of Hearing : 14.05.2025 घोषणा की तारीख/Date Of Pronouncement : 07.07.2025 आदेश /O R D E R Per S. R. Raghunatha, Am: This Appeal By The Assessee Is Filed Against The Order Of The Commissioner Of Income Tax, Appeal, Addl/ Jcit (A)-4, Hyderabad, For The Assessment Year 2020-21, Vide Order Dated 07.11.2024. 2. The Brief Facts Of The Case Are That The Assessee Is A Company Filed Its Return Of Income For The A.Y.2020-21 On 17.11.2020 Declaring Total Income Of Rs.11,20,57,920/-. The Return Of Income Was Processed By The Ao, Cpc, Bangalore On 29.12.2021 & Raised A Demand Of Rs.93,79,350/- By Denying The Beneficial Tax Rate As Per Section 115Baa Of The Act & By Applying The Tax Rate Of 30%.

section 80J(6A) of the Act to extent it requires furnishing of auditor's report in prescribed (P) form along with return, is directory in nature and not mandatory. Further, it was held that the assessee can be ion permitted to produce such a report at later stage when question of disallowance