NABARUN S K U S LTD.,NADIA vs. I.T.O.WARD-41(1), KRISHNANAGAR

Appeal of the assessee is allowed

Condonation of delay under clause (b) of sub-section (2) of section 119 of\nthe Income-tax Act, 1961 for returns of income claiming deduction u/s 80P of the\nAct for various assessment years from AY 2018-19 to AY 2022-23-Reg\nSection 80P of the Income-tax Act, 1961 (hereafter referred to as 'Act') provides\nfor deduction

DURGAMONDAP SAMABAY KRISHI UNNAYN SAMATI LTD. ,ITO, WARD NO-49(1), KOLKATA vs. ITO, WARD NO- 49(1), KOLKATA. , KOLKATA

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

Bench: Pradip Kumar Choubey & Sri Sanjay Awasthi

delay is hereby condoned and the matter is taken up for adjudication. 2. Before us, ld. Counsel for the assessee has argued that Section 143(1)(a)(v) of the Act is the critical part of the statute which would determine whether any assessee claiming relief u/s 80P of the Act could be denied the benefit of the same

BANSABATI CO-OPERATIVE BANK LTD., ,HOOGHLY vs. PRINCIPAL CIT - 8, KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

condone the delay and proceed to hear the appeal on merits. 3. By preferring Ground nos. 1 and 2, the assessee bank has assailed the action of Ld PCIT to have invoked the revisional jurisdiction u/s 263 of the Act without satisfying the condition precedent as prescribed in the Statute. According to assessee, on a perusal of the impugned order

SRIRAMPUR NITYANANDA SAMABAY KRISHI UNNAYAN SAMITY LTD.,TAMLUK, PURBA MEDNIPUR vs. I.T.O., WARD - 27(3),, HALDIA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

80P of the said Act by condone the delay under section 119 (2) (b) of the said Act. That the Hon’ble Tribunal Bench would set aside the order of the Ld. Commissioner of Appeals and learned assessing officer. That it is against the said impugned order the Appellant preferred the instant Appeal before the Hon’ble Tribunal with

M/S COAL INDIA LTD.,KOLKATA vs. DCIT, CIR-5(1), , KOLKATA

condone\nthe delay and admit the appeal for adjudication.\n1.3 Since the issues are common, all the eight appeals were heard\ntogether and are being decided vide this common order for the sake of\nconvenience and brevity.\n2.\nThe assessee has raised the following grounds of appeal in ITA No.\n466/KOL/2018:\n“1) That on the facts and circumstances

DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA vs. M/S. COAL INDIA LIMITED , KOLKATA

condone the delay and admit the appeal for adjudication. 1.3 Since the issues are common, all the eight appeals were heard together and are being decided vide this common order for the sake of convenience and brevity. 2. The assessee has raised the following grounds of appeal in ITA No. 466/KOL/2018: “1) That on the facts and circumstances

PANDAVESWAR COLLIERY EMPLOYEES COOPERATIVE CREDIT SOCIETY LIMITED,PANDAVESWAR vs. ITO, WARD 2(4), , DURGAPUR

In the result, the appeal of the assessee is dismissed as\nwithdrawn

condonation of delay in filing the return and for claiming deductions. The assessee's representative requested the appeal to be treated as not pressed, with liberty to file a fresh appeal.", "result": "Dismissed as withdrawn", "sections": ["148", "142(1)", "80P(2)(a)(i)", "80P(2)(d)", "139(1)", "119(2)(b

NAKASHIPARA THANA CO-OPERATIVE AGRIL MARKETING SOCIETY LIMITED,KOLKATA vs. ASSTT. DIRECTOR, CPC, BENGALURU

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: : Sri Manish Boradआयकर अपील सं"या/ I.T.A. No. 504/कोल/2021 "नधा"रण वष"/Assessment Year: 2019-20 Nakashipara Thana Co-Operative Agril Marketing (अपीलाथ")/Appellant Society Limited………………….…………………. [Pan: Aaban 3131 H] Vs. Adit, Cpc, Bengaluru..........................................(""यथ")/Respondent Appearances By: कोई नह"ं/None Appeared On Behalf Of The Assessee. Sh. Biswanath Das, Cit, D/R, Appeared On Behalf Of The Revenue. सुनवाई क" "त"थ/ Date Of The Hearing : August 22Nd, 2022 आदेश उ"ोषणा क" ितिथ/ Date Of Pronouncing The Order : September 8Th , 2022 Order This Appeal Filed By The Assessee Pertaining To The Assessment Year (In Short “Ay”) 2019-20 Is Directed Against The Order Passed U/S 250 Of The Income Tax Act, 1961 (In Short The “Act”) By Ld. Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [In Short Ld. “Cit(A)”] Dated

80P of the Act was required to file the return before the due date as specified in sub-section (1) of section 139 of the Act. 10. Now, on perusal of the impugned order, I find that the assessee has stated to have faced genuine hardship, which prevented it to file the return of income before the due date. Relevant

DCIT, CIR-5(1), , KOLKATA vs. M/S COAL INDIA LTD., KOLKATA

condone\nthe delay and admit the appeal for adjudication.\n1.3 Since the issues are common, all the eight appeals were heard\ntogether and are being decided vide this common order for the sake of\nconvenience and brevity.\n2.\nThe assessee has raised the following grounds of appeal in ITA No.\n466/KOL/2018:\n“1) That on the facts and circumstances

DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA vs. M/S. COAL INDIA LIMITED , KOLKATA

In the result, the appeals filed by the assessee in ITA Nos

condone\nthe delay and admit the appeal for adjudication.\n1.3 Since the issues are common, all the eight appeals were heard\ntogether and are being decided vide this common order for the sake of\nconvenience and brevity.\n2.\nThe assessee has raised the following grounds of appeal in ITA No.\n466/KOL/2018:\n“1) That on the facts and circumstances

DCIT, CIR-5(1), , KOLKATA vs. M/S COAL INDIA LTD., KOLKATA

condone\nthe delay and admit the appeal for adjudication.\n1.3 Since the issues are common, all the eight appeals were heard\ntogether and are being decided vide this common order for the sake of\nconvenience and brevity.\n2. The assessee has raised the following grounds of appeal in ITA No.\n466/KOL/2018:\n“1) That on the facts and circumstances

SATGRAMR. COLLIERY EMPLOYEES COOPERATIVE CREDIT SOCIETY LIMITED,ASANSOL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, ASANSOL, ASANSOL

In the result, the appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.1920/Kol/2025 Assessment Year: 2019-20 Satgram R Collery Employees Cooperative Credit Society Ltd……....Appellant Satgram Project, P.O Debichand Nagar, Block-Jamuria-1, Asansol, W.B. 713332. [Pan: Aajas8427K] Vs. Acit, Circle-1, Asansol……..……………....…..………………….…..... Respondent Appearances By: Shri Abhijit Banerjee, Advocate, Appeared On Behalf Of The Appellant. Shri S. B. Chakraborty, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 24, 2025 Date Of Pronouncing The Order : November 25, 2025 आदेश / Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre (Hereinafter Referred To As “Ld. Cit(A)”) Dated 03.02.2025 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”). 2. At The Time Of Hearing Of The Matter, The Learned Representative Submitted That There Was A Delay Of 115 Days In Filing The Appeal. In This Connection, The Assessee Filed An Affidavit Explaining The Reasons For The Delay. After Considering The Submissions Of The Assessee & Examining The Contents Of The Affidavit, We Are Satisfied That The Reasons For The Delay Are Bona Fide & Deserve To Be Condoned.

B. Chakraborty, Addl. CIT, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : November 24, 2025 Date of pronouncing the order : November 25, 2025 आदेश / ORDER Per Sonjoy Sarma, Judicial Member: This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre (hereinafter referred to as “ld. CIT(A)”) dated

M/S. COAL INDIA LIMITED ,KOLKATA vs. DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA

condone\nthe delay and admit the appeal for adjudication.\n1.3 Since the issues are common, all the eight appeals were heard\ntogether and are being decided vide this common order for the sake of\nconvenience and brevity.\n2.\nThe assessee has raised the following grounds of appeal in ITA No.\n466/KOL/2018:\n“1) That on the facts and circumstances

COAL INDIA LIMITED ,KOLKATA vs. DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA

condone\nthe delay and admit the appeal for adjudication.\n1.3 Since the issues are common, all the eight appeals were heard\ntogether and are being decided vide this common order for the sake of\nconvenience and brevity.\n2.\nThe assessee has raised the following grounds of appeal in ITA No.\n466/KOL/2018:\n“1) That on the facts and circumstances

THE W.B. STATE CO-OP AGRI AND RURAL DEVELOPMENT BANK LIMITED ,KOLKATA vs. ACIT, CIR. 32, KOLKATA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rakesh Mishraassessment Year: 2006-07

delayed by 295 days and a condonation petition has been filed. In the said application the assessee has submitted as under: 2 The W.B. State Co-operative Agriculture & Rural Development Bank Ltd., “In the Form No. 36 relating to the aforesaid Appeal filed by the WBSCARDB Ltd., date of order of the CIT was erroneously mentioned as January

COAL EMPLOYEES COOPERATIVE CREDIT SOCIETY LIMITED,KOLKATA vs. ITO, WARD 36(1), , KOLKATA

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

b) That the order was delivered in the emailed of the said Sri Amit Sarkar on or around 02.01.2024, but was located in the spam folder of his email in the last week of December, 2024 which was forwarded to us immediately. c) Thereafter, we contacted our regular counsel, Advocate Siddharth Agarwal of 1, Gibson Lane, Kolkata 700069 for filing

BURDWAN SATGACHIA JANAKALYAN SOCIETY,,MEMARI, BURDWAN vs. I.T.O., WARD - 1(1),, BURDWAN

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Burdwan Satgachia Janakalyan Ito Ward 1(1) Society, Aaykar Bhawan, Court Satgachia, Memari, Burdwan, Compound, Burdwan, Vs. West Bengal-713422 West Bengal-713101 (Appellant) (Respondent) Pan No. Aaaab8302K Assessee By : Shri Soumitra Choudhury, Ar Revenue By : Shri Ruchika Sharma, Dr Date Of Hearing: 04.12.2025 Date Of Pronouncement: 18.12.2025

condone the delay and admit the appeal of adjudication. Burdwan Satgachia Janakalyan Society; A.Y. 2012-13 3. The facts in brief are that the assessee during the year did not file any return of income. The assessee is a co-operative society which was registered on 22.02.2008 and has been carrying on its activities since then said society have been

BISHARPARA KODALIA COOPERATIVE CREDIT SOCIETY LTD. ,DUMDUM vs. ITO, WARD-49(2), KOLKATA. , KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2018-19 Bisharpara Kodalia Cooperative Income Tax Officer, Ward- Credit Society Ltd. 49(2), Kolkata Vs. Nabajiban, Bisharpara, Dum Dum, West Bengal-700158. (Pan: Aaaab9104B) (Appellant) (Respondent)

delay in filing of Return of Income by 25 days. The Return of Income had been processed by CPC u/s. 143(1) dated 31.05.2019 disallowing deduction U/S 80P since Return was not filed within the due date. 3.1. The assessee has filed Rectification of Mistake stating that assessee a Credit Co-operative Society dealing only with its members

SINGUR THANA L S P A CO-OPERATIVE MARKETING SOCIETY LRD. ,KOLKATA vs. ACIT,CIR-23(1), HOOGHLY. , HOOGHLY

In the result, appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2016-17 Singur Thana Lspa Co-Operative Assistant Commissioner Of Marketing Society Ltd. Income Tax, Circle 23(1), C/O S. N. Ghosh & Associates, Hooghly. Vs. Advocates, 2, Garstin Place, 2Nd Floor, Suite No. 203, Off Hare Street, Kolkata-700 001. (Pan: Aabas0029B) (Appellant) (Respondent)

condone the delay and adjudicate the matter on merits. 4. Brief facts of the case are that assessee is a Cooperative Society engaged in trading of fertilizer, supply of water for agriculture, providing loans and advances to its members and also runs a ration shop. Assessee is registered under the West Bengal Cooperative Societies Act, 2006. Assessee filed its return