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

147 of the Act on 09.12.2019 where, the Assessing Officer has disallowed deduction claimed u/s. 80P(2)(a)(i) of the Act, on the ground that the assessee did not satisfied the conditions of filing return of income on or before due date prescribed u/s. 139(1) or u/s. 139(4) of the Act. The Assessing Officer had also made

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

147 of the Act on 09.12.2019 where, the Assessing Officer has disallowed deduction claimed u/s. 80P(2)(a)(i) of the Act, on the ground that the assessee did not satisfied the conditions of filing :-4-: ITA. Nos: 592, 593 & 594/Chny/2023 & CO Nos: 23, 24 & 25/Chny/2023 return of income on or before due date prescribed u/s. 139(1) or u/s

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

147 of the Act on 09.12.2019 where, the Assessing Officer has disallowed deduction claimed u/s. 80P(2)(a)(i) of the Act, on the ground that the assessee did not satisfied the conditions of filing :-4-: ITA. Nos: 592, 593 & 594/Chny/2023 & CO Nos: 23, 24 & 25/Chny/2023 return of income on or before due date prescribed u/s. 139(1) or u/s

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

147 of the Act on 09.12.2019 where, the Assessing Officer has disallowed deduction claimed u/s. 80P(2)(a)(i) of the Act, on the ground that the assessee did not satisfied the conditions of filing :-4-: ITA. Nos: 592, 593 & 594/Chny/2023 & CO Nos: 23, 24 & 25/Chny/2023 return of income on or before due date prescribed u/s. 139(1) or u/s

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

reassessment proceedings, the assessee\ncannot claim any new benefits or fresh claims, because the reopening\nof assessment is in the benefits of the revenue. Therefore, he\nsubmitted that the CIT(A) erred in allowing relief to the assessee and\ntheir order should be reversed. 8. The Ld. Counsel for the assessee,\non the other hand submits that the assessee