THE OOKAL FARMERS SERVICE COOPERATIVE SOCIETY LIMITED,WARANGAL vs. ITO., WARD-1, WARANGAL

In the result, all three appeals of the assesssee, i

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

80P to the said extent and determined its income at Rs. 8,54,815/-. 6. Aggrieved, the assessee society carried the matter in appeal before the CIT(A) but without success. 7. The assessee society aggrieved with the CIT(A) order has carried the matter in appeal before us. Society Limited VS. ITO 8. We have heard the Learned Authorised

THE OOKAL FARMERS SERVICE COOPERATIVE SOCIETY LIMITED,WARANGAL vs. ITO., WARD-1, WARANGAL

In the result, all three appeals of the assesssee, i

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

80P to the said extent and determined its income at Rs. 8,54,815/-. 6. Aggrieved, the assessee society carried the matter in appeal before the CIT(A) but without success. 7. The assessee society aggrieved with the CIT(A) order has carried the matter in appeal before us. Society Limited VS. ITO 8. We have heard the Learned Authorised

MADURAI TUTICORIN EXPRESSWAYS LIMITED,HYDERABAD vs. ACIT., CIRCLE - 5(1), HYDERABAD

In the result, all three appeals of the assesssee, i

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

80P to the said extent and determined its income at Rs. 8,54,815/-. 6. Aggrieved, the assessee society carried the matter in appeal before the CIT(A) but without success. 7. The assessee society aggrieved with the CIT(A) order has carried the matter in appeal before us. Society Limited VS. ITO 8. We have heard the Learned Authorised

HARIPRIYA TEKUPALLY,HYDERABAD vs. INCOME TAX OFFICER, INT TXN - 2, HYDERABAD

In the result appeal ITA

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

80P of the Income Tax Act, 1961 ?” The Hon'ble High Court answered the aforesaid issue, and held, that the “return of income” filed by the assessee beyond the period stipulated under Section 139(1) or Section 139(4) or Section 142(1) or Section 148 can also be accepted and acted upon provided further proceedings in relation to such

GANGARAM REDDY TEKULAPALLI,HYDERABAD vs. ITO., INT TAXN- 2, HYDERABAD

In the result appeal ITA

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

80P of the Income Tax Act, 1961 ?” The Hon'ble High Court answered the aforesaid issue, and held, that the “return of income” filed by the assessee beyond the period stipulated under Section 139(1) or Section 139(4) or Section 142(1) or Section 148 can also be accepted and acted upon provided further proceedings in relation to such

YADIKI PACS,ANANTAPUR vs. INCOME TAX OFFICER, WARD-1, ANANTAPUR

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

Bench: the Andhra Pradesh High Court against the Order of the Chief Commissioner of Income Tax, Hyderabad rejecting the appellant's application filed u/s 119(2)(b) of the Act to condone the delay in filing the Income Tax Return for the subject AY 2019-20 is pending for disposal as on date. 7. For that the Learned Commissioner of Income Tax (Appeals) had erred in confirming the levy of interest u/s 234A of the Act in consequence to the above." 3

reassessment proceedings, several opportunities were provided to the assessee by issuing notices under Sections 142(1) and 143(2). Though the assessee filed partial replies along with certain details on 10.09.2023, it failed to furnish sufficient documentary evidence to substantiate the nature and source of the cash deposits as well as the eligibility for deduction claimed under Section 80P

PRIMARY AGRICULTURAL CO OP CREDIT SOCIETY LIMITED MINARPALLY,MINARPALLY VILLAGE vs. INCOME TAX OFFICER, WARD-1, NIZAMABAD

80P are not applicable to the assessment\nyear\n3. The Ld. CIT(A) has failed to appreciate that the delay in filing\nthe return was due to the delay in completion of audit by the\nDistrict Co operative audit officer and was beyond the control of\nthe assessee.\n4. The Ld. CIT(A) has failed to appreciate that the return

RAGHU SATYANARYANA KOLLU,KODAD vs. ITO., WARD-1, SURYAPET

In the result, both the captioned appeals are allowed in terms of the aforesaid observations

Bench: Us:

80P of the Income Tax Act, 1961 ?” The Hon'ble High Court answered the aforesaid issue, and held, that the “return of income” filed by the assessee beyond the period stipulated under Section 139(1) or Section 139(4) or Section 142(1) or Section 148 can also be accepted and acted upon provided further proceedings in relation to such

RAGHU SATYANARYANA KOLLU,KODAD vs. ITO., WARD-1, SURYAPET

In the result, both the captioned appeals are allowed in terms of the aforesaid observations

Bench: Us:

80P of the Income Tax Act, 1961 ?” The Hon'ble High Court answered the aforesaid issue, and held, that the “return of income” filed by the assessee beyond the period stipulated under Section 139(1) or Section 139(4) or Section 142(1) or Section 148 can also be accepted and acted upon provided further proceedings in relation to such