K M CREDIT SOUHARDA SAHAKARI LTD vs. PRL. COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

condonation of delay in filing their respective returns before the authority to claim deduction under Section 80P of the Act or not? 8. Undisputed facts are that, petitioners’ Societies which has actively commenced only during the financial year 2017-2018 and the assessment year being 2018-19 and for the first time, they have filed returns under Section 139 (4

KERADI MILK PRODUCERS WOMEN S vs. PRL COMMISIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

condonation of delay in filing their respective returns before the authority to claim deduction under Section 80P of the Act or not? 8. Undisputed facts are that, petitioners’ Societies which has actively commenced only during the financial year 2017-2018 and the assessment year being 2018-19 and for the first time, they have filed returns under Section 139 (4

PADUMUNDU MILK PRODUCERS WOMEN vs. PRL COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

condonation of delay in filing their respective returns before the authority to claim deduction under Section 80P of the Act or not? 8. Undisputed facts are that, petitioners’ Societies which has actively commenced only during the financial year 2017-2018 and the assessment year being 2018-19 and for the first time, they have filed returns under Section 139 (4

SASTHAVU HALU UTHPADAKARA MAHILA vs. PRL COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

condonation of delay in filing their respective returns before the authority to claim deduction under Section 80P of the Act or not? 8. Undisputed facts are that, petitioners’ Societies which has actively commenced only during the financial year 2017-2018 and the assessment year being 2018-19 and for the first time, they have filed returns under Section 139 (4

BIDKALKATTE MILK PRODUCERS ' vs. PRL. COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

condonation of delay in filing their respective returns before the authority to claim deduction under Section 80P of the Act or not? 8. Undisputed facts are that, petitioners’ Societies which has actively commenced only during the financial year 2017-2018 and the assessment year being 2018-19 and for the first time, they have filed returns under Section 139 (4

BALKURU HALU UTHPADAKARA vs. PRL COMMISIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

condonation of delay in filing their respective returns before the authority to claim deduction under Section 80P of the Act or not? 8. Undisputed facts are that, petitioners’ Societies which has actively commenced only during the financial year 2017-2018 and the assessment year being 2018-19 and for the first time, they have filed returns under Section 139 (4

SHREE GURU NITHYANANDA SOUHARDA vs. PRL COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

condonation of delay in filing their respective returns before the authority to claim deduction under Section 80P of the Act or not? 8. Undisputed facts are that, petitioners’ Societies which has actively commenced only during the financial year 2017-2018 and the assessment year being 2018-19 and for the first time, they have filed returns under Section 139 (4

PR.COMMISSIONER OF INCOMETAX-2 vs. M/S.EYGBS (INDIA) PVT LTD

Bench: CHIEF JUSTICE,C M JOSHI

delay of 46 days in filing the above captioned appeals, is condoned. 2. The Revenue have filed the present appeals under Section 260A of the Income Tax Act, 1961 [the Act], impugning a common order dated 08.11.2024 [impugned order], passed by the learned Income Tax Appellate Tribunal [Tribunal] in ITA No.1367/Bang/2024 in respect of the Assessment Year

M/S UNIQUE SHELTERS PVT LTD vs. UNION OF INDIA

Bench: The Hon'Ble Mr.Justice Ram Mohan Reddy

condoning the delay in filing the returns under Subsection (4) of Section 139 of the Act, though required to submit

M/S. THE KOLAR & CHICKBALLAPUR vs. THE ASST. COMMISSIONER

The appeal stands disposed of as indicated above

Bench: S.SUJATHA,RAVI V HOSMANI

4. Being aggrieved by the said order, an appeal was filed by the assessee before the Tribunal which - 6 - came to be dismissed. Hence, the assessee has preferred this appeal. 5. Learned counsel appearing for the appellant/assessee submitted that the denial of set-off of carry forward of loss relying on Section 80 of the Act by all the authorities

ARECANUT PROCESSING AND SALE CO-OPERATIVE SOCIETY vs. THE COMMISSIONER OF INCOME TAX

In the result, these petitions are allowed

Bench: Hon'Ble Mr. Justice Ram Mohan Reddy

139 of the Act on 23.11.2004 along with an application to condone the delay by invoking Section 119(2)(b) of the Act read with instruction No.12 of 2003 and to process the return and grant refund of the tax amount. 4

M/S SHARAVATHY CONDUCTORS vs. THE CHIEF COMMISSIONER OF

Bench: The Hon’Ble Dr.Justice Vineet Kothari W.P.No.28376/2017 (T-It) Between

Section 119(2)(b) of the Income Tax Act, 1962 (for short 'the Act'). Date of order 24.10.2017 W.P.No.28376/2017 M/s. Sharavathy Conductors Private Limited vs. The Chief Commissioner of Income Tax & Ors. 3/13 2. The operative portion of the impugned order dated 05.07.2016 is quoted below for ready reference: “4.2 On perusal of the facts and circumstances

M/S PRAKASH BUS CORPORATION PVT LTD vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

139,] 143, 144, 147, 148, 154, 155 [158BFA], [sub-section (1A) of Section 201, Sections 210, 211, 234A, 234B, 234C], 271 and 273 or otherwise), general or special orders in respect of any class of incomes [or fringe benefits] or class of cases, setting forth directions or instructions (not being prejudicial to assessees) as to the guidelines, principles or procedures

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

139,] 143, 144, 147, 148, 154, 155 [158BFA], [sub-section (1A) of Section 201, Sections 210, 211, 234A, 234B, 234C], 271 and 273 or otherwise), general or special orders in respect of any class of incomes [or fringe benefits] or class of cases, setting forth directions or instructions (not being prejudicial to assessees) as to the guidelines, principles or procedures

SREE C B EDUCATIONAL AND CULTURAL TRUST vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

139,] 143, 144, 147, 148, 154, 155 [158BFA], [sub-section (1A) of Section 201, Sections 210, 211, 234A, 234B, 234C], 271 and 273 or otherwise), general or special orders in respect of any class of incomes [or fringe benefits] or class of cases, setting forth directions or instructions (not being prejudicial to assessees) as to the guidelines, principles or procedures

M/S. K K BROTHERS vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

139,] 143, 144, 147, 148, 154, 155 [158BFA], [sub-section (1A) of Section 201, Sections 210, 211, 234A, 234B, 234C], 271 and 273 or otherwise), general or special orders in respect of any class of incomes [or fringe benefits] or class of cases, setting forth directions or instructions (not being prejudicial to assessees) as to the guidelines, principles or procedures

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

139,] 143, 144, 147, 148, 154, 155 [158BFA], [sub-section (1A) of Section 201, Sections 210, 211, 234A, 234B, 234C], 271 and 273 or otherwise), general or special orders in respect of any class of incomes [or fringe benefits] or class of cases, setting forth directions or instructions (not being prejudicial to assessees) as to the guidelines, principles or procedures

M/S MAHRISHI MELTCHEMS PRIVATE LIMITED vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

139,] 143, 144, 147, 148, 154, 155 [158BFA], [sub-section (1A) of Section 201, Sections 210, 211, 234A, 234B, 234C], 271 and 273 or otherwise), general or special orders in respect of any class of incomes [or fringe benefits] or class of cases, setting forth directions or instructions (not being prejudicial to assessees) as to the guidelines, principles or procedures