THIRUVARUR LIONS EYE HOSPITAL TRUST,THIRUVARUR vs. INCOME TAX OFFICER, THIRUVARUR

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

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.: 2531 & 2535/Chny/2025 िनधा"रण वष"/Assessment Years: 2016-17 & 2018-19 M/S. Thiruvarur Lions Eye The Income Tax Officer, Hospital Trust, Vs. Thiruvarur 157, Vandampalai, Kangalanchery Post, Thiruvarur – 610 101. Pan: Aaatt 0632P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri D. Ambarish, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 11.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.11.2025

reassessment proceedings. Hence, the failure to file the return within the prescribed time constitutes a clear contravention of section 139(4C), thereby attracting the penal provisions of section 272A(2)(e). B. Absence of Reasonable Cause Under Section 273B

THAVAPRIYA,TIRUPPUR vs. ITO, WARD-2(1), TIRUPPUR

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

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.:70/Chny/2025 िनधा"रण वष" / Assessment Year: 2019-20 Thavapriya, Ito, Ward 2(1), 4/412, Aathal Thottam Road, Vs. Tirupur. Bharathi Nagar, Veerapandi Post, Tiruppur. [Pan:Awfpt-9644-N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri. S.Sridhar, Advocate (Erode) By Virtual ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, J.C.I.T. सुनवाई की तारीख/Date Of Hearing : 02.06.2025 घोषणा की तारीख/Date Of Pronouncement : 15.07.2025 आदेश /O R D E R Per S. R. Raghunatha, Am:

Reassessment Order, violating the effect of Section 275 of the Act. And, for other reasons and grounds that may be adduced at the time of hearing, the Appellant humbly prays that the present appeal may be admitted, duly considered and justice be rendered. 3. The brief facts of the case are that the assessee is an individual and during

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

Bench: Shri Aby T. Varkey & Shri Jagadish

reassessment of total income or loss of assessee. Therefore, according to Ld AR, since the impugned notice u/s 148 dated 06.04.2022 has been issued by JAO and not by the NFAC, there is per-se contravention of the provisions of the Act, thus violating the principles of Rule of Law, which vitiates the reopening of the assessment; and further pointed

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

Bench: Shri Aby T. Varkey & Shri Jagadish

reassessment of total income or loss of assessee. Therefore, according to Ld AR, since the impugned notice u/s 148 dated 06.04.2022 has been issued by JAO and not by the NFAC, there is per-se contravention of the provisions of the Act, thus violating the principles of Rule of Law, which vitiates the reopening of the assessment; and further pointed

RASAIYAN MARIYA ALASU RAJAN,CHENNAI vs. DCIT, NCC-8(1),, CHENNAI

In the result, the appeal filed by the assessee for A

Bench: Shri George George K & Shri S.R. Raghunatha

Section 273B of the Act. In light of the above, the ld.AR prayed for setting aside the order of ld.CIT(A) by deleting the penalty levied. 8. Per contra, the ld.DR relied on the orders of the ld.CIT(A) and prayed for confirming the same since the assessee is a regularly non-compliant on the statutory notices issued

MERCY EDUCATION TRUST,CHENNAI vs. ITO, NCW-19(6), CHENNAI

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

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2231/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Mercy Education Trust, The Income Tax Officer, No.66, Sree Gokulam Towers, Vs. Non-Corporate Ward 19(6), Arcot Road, Chennai. Kodambakkam, Chennai – 600 024. Pan: Aactm 6190M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri N. Arjun Raj, Advocate ""यथ" क" ओर से/Respondent By : Shri N. Rajakumar, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 27.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 29.01.2026

Section 273B of the Act and further ought to have appreciated that the discretion vested with the Assessing Officer for passing/not passing the penalty order was not exercised properly/ independently, thereby vitiating the impugned order in its entirety. 10. The NFAC, Delhi failed to appreciate that there was no proper opportunity given before passing of the impugned order

DURAISAMY RAJESWARI,COIMBATORE vs. ITO, NCW-3(1), COIMBATORE

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

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:673/Chny/2025 धनिाजरण वर्ज / Assessment Year: 2018-19 Duraiswamy Rajeswari, Ito, 17, Lakshmanan Nagar, Vs. Non-Corp Ward 3(1), 2Nd Street, Coimbatore. Gandhipuram, Coimbatore – 641 012. [Pan:Afipr-0877-H (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Ms. M. Mathangi, Advocate प्रत्यथी की ओर से/Respondent By : Ms. Pryati Sharma, J.C.I.T.

Section 273B of the Act. In light of the above, the ld.AR prayed for setting aside the order of ld.CIT(A) by deleting the penalty levied. 8. Per contra, the ld.DR relied on the orders of the ld.CIT(A) and prayed for confirming the same since the assessee is a regularly non-compliant on the statutory notices issued

SHALINI SANJEEVI,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

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

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble S.R. Raghunathaआयकर अपील सं./ Ita Nos.768 & 769/Chny/2025 िनधा=रण वष= /Assessment Years: 2016-17

reassessment proceeding u/s 147 of the Act. Accordingly an order u/s 144 r.w.s. 144B of the Act was passed on 13.12.2023 by making addition of Rs. Rs.1,00,65,900/- on account of unexplained investment. During the assessment proceeding notices u/s 142(1) of the Act were issued three times upon the assessee which were not complied. Therefore, AO imposed

SHALINI SANJEEVI,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

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

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble S.R. Raghunathaआयकर अपील सं./ Ita Nos.768 & 769/Chny/2025 िनधा=रण वष= /Assessment Years: 2016-17

reassessment proceeding u/s 147 of the Act. Accordingly an order u/s 144 r.w.s. 144B of the Act was passed on 13.12.2023 by making addition of Rs. Rs.1,00,65,900/- on account of unexplained investment. During the assessment proceeding notices u/s 142(1) of the Act were issued three times upon the assessee which were not complied. Therefore, AO imposed