DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

b) would not be applicable where an assessee had restructured his business, and filed a revised return of income with prior approval and sanction of NCLT, without any objection from department - Further, NCLT had passed last orders granting approval and sanction of schemes only on 22-4-2018 and 1-5-2018, hence, it was an impossibility for assessee companies

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

b) would not be applicable where an assessee had restructured his business, and filed a revised return of income with prior approval and sanction of NCLT, without any objection from department - Further, NCLT had passed last orders granting approval and sanction of schemes only on 22-4-2018 and 1-5-2018, hence, it was an impossibility for assessee companies

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

b) would not be applicable where an assessee had restructured his business, and filed a revised return of income with prior approval and sanction of NCLT, without any objection from department - Further, NCLT had passed last orders granting approval and sanction of schemes only on 22-4-2018 and 1-5-2018, hence, it was an impossibility for assessee companies

ALLIED FINANCE P. LTD.,NEW DELHI vs. ACIT, DELHI

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2015-16 Co-Operative Cane Vs. Income Tax Officer, Development Union Ltd., Ward-1(2), Cane Union, Hapur, Ghaziabad Uttar Pradesh Pan: Aaajc0224M (Appellant) (Respondent) With Assessment Year: 2010-11 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2012-13

B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2015-16 Co-operative Cane Vs. Income Tax Officer, Development Union Ltd., Ward-1(2), Cane Union, Hapur, Ghaziabad Uttar Pradesh PAN: AAAJC0224M (Appellant) (Respondent) With Assessment Year: 2010-11 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With

SHREE BANKEY BIHARI EDUCATIONAL SOCIETY,GHAZIABAD vs. ADIT, CPC, BENGALURU, CPC, BENGALURU

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

Bench: Ld. CIT(A) and filed detailed submissions before him the same is reproduced below:

section 80P of the Act he had rejected the contention of Appellant Society. The present appeal has been filed against the aforesaid order of Addl./JCIT(A). 4. The Appellant Society, apart from following the process of filing appeal against Intimation u/s 143(1) of the Act, had also filed an application before CIT, Exemption, Lucknow for condonation of delay

GALLERIA CONDOMINIUM ASSOCIATION,GURGAON vs. INCOME TAX OFFICER, WARD-1(3), GURGAON, GURGAON

In the result, all the appeals filed by the assessee are remanded back to the file of the Assessing Officer for fresh assessment

Bench: Shri Amit Shuklaas S.M.C. (Through Video Conferencing)

delay in filing the appeals in all the three years is condoned. 5. The facts and issue raised in all the three appeals are arising out of identical set of facts, therefore, common order is passed in all the three appeals. Page 4 of 10 6. None appeared on behalf of the assessee. Accordingly, the appeals are decided ex-parte

GALLERIA CONDOMINIUM ASSOCIATION,GURGAON vs. INCOME TAX OFFICER, WARD-1(3), GURGAON, GURGAON

In the result, all the appeals filed by the assessee are remanded back to the file of the Assessing Officer for fresh assessment

Bench: Shri Amit Shuklaas S.M.C. (Through Video Conferencing)

delay in filing the appeals in all the three years is condoned. 5. The facts and issue raised in all the three appeals are arising out of identical set of facts, therefore, common order is passed in all the three appeals. Page 4 of 10 6. None appeared on behalf of the assessee. Accordingly, the appeals are decided ex-parte

GALLERIA CONDOMINIUM ASSOCIATION,GURGAON vs. INCOME TAX OFFICER, WARD-1(5), GURGAON, GURUGRAM

In the result, all the appeals filed by the assessee are remanded back to the file of the Assessing Officer for fresh assessment

Bench: Shri Amit Shuklaas S.M.C. (Through Video Conferencing)

delay in filing the appeals in all the three years is condoned. 5. The facts and issue raised in all the three appeals are arising out of identical set of facts, therefore, common order is passed in all the three appeals. Page 4 of 10 6. None appeared on behalf of the assessee. Accordingly, the appeals are decided ex-parte

THE BHARAT CO-OPERATIVE THRIFT & CREDIT SOCIETY LTD.,NEW DELHI vs. ITO, WARD- 39(1), NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

b) in not allowing exemption u/s 80P(2)(i) of the Act in a sum of Rs. 18,53,405/- Both the above actions being arbitrary, erroneous and unlawful must be quashed with directions for appropriate relief.” 3. The assessee is a registered cooperative society. The business activities of the society are giving loans and accepting deposits from the members

COOPERATIVE CANE DEVELOPMENT SOCIETY LTD MORNA,MORNA MUZAFFARNAGAR vs. AO NFAC DELHI, NFAC DELHI

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2020-21 Cooperative Cane Vs. Assessing Officer, Development Society Ltd., Nfac, Delhi Morna, District Muzaffarnagar, Uttar Pradesh Pan: Aaefc0580D (Appellant) (Respondent)

B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2020-21 Cooperative Cane Vs. Assessing Officer, Development Society Ltd., NFAC, Delhi Morna, District Muzaffarnagar, Uttar Pradesh PAN: AAEFC0580D (Appellant) (Respondent) Assessee by Sh. J.N. Shukla, Adv. Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 05.06.2025 Date of pronouncement

SAHKARI GANNA VIKAS SAMITI LIMITED,BADAYUN vs. ACIT - 2, MORADABAD

Appeal is partly allowed

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Sahkari Ganna Vikas Samiti Vs. Acit-2, Limited, Moradabad C/O-Ayyubi Chamber, Raniganj, Lakhimpur Kheri, Badaun, Uttar Pradesh Pan :Aazfs2514E (Appellant) (Respondent) Assessee By None Department By Sh. Sanjay Kumar, Sr. Dr

condoning the delay in filing of appeal owing to Covid- 19 pandemic and without considering that the delay period is covered by the judgement of Hon'ble Supreme Court in Suo moto Writ petition No. 3/2020 and also by the CBDT Circular 10/2021 dated 25.05.2021. WITHOUT PREHUDICE TO ABOVE (2) That the Authorities below erred on facts

PRINCIPAL COMMISSIONER OF INCOME TAX DELHI-20 vs. M/S CA COOPERATIVE THRIFT AND CREDIT SOCIETY LTD

delay in refiling the appeals is condoned. The applications shall stand disposed of. ITA 335/2024 & ITA 336/2024 1. Notice. Since the respondents are duly represented, no further steps need be taken. 2. We take note of the preliminary objection which stands raised with learned counsel for the respondent submitting that the appeal would not be maintainable in light

M/S. LMS TYRE COMPANY,FARIDABAD vs. DCIT, GURGAON

In the result, appeal filed by the Assessee stands allowed

Bench: Shrir.K.Panda & Shri N. K. Choudhry(Through Video Conferencing) Lms Tyre Company, Vs. Dcit, C/O. Sunil Suresh & Associates, Circle-2, Cas, B-20/21, Fruit Garden, Nit-5, Gurgaon Faridabad Pan: Aadfl4094L (Appellant) (Respondent)

B-20/21, Fruit Garden, NIT-5, Gurgaon Faridabad PAN: AADFL4094L (Appellant) (Respondent) Assessee by : ShriVivekBansal, Ld. Adv Revenue by: Shri Sanjay Kumar, Ld. Sr. DR Date of Hearing: 24/02/2022 Date of pronouncement: 25/02/2022 O R D E R PER N.K. CHOUDHRY, J. M.: 1. This appeal has been preferred by the Assessee against the order dated 10.10.2016 impugned herein