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

Appeal of the assessee is allowed

condonation under the\nexisting provisions of the Act. The CCSIT/DGsIT shall examine the following while\ndeciding such applications-\n(i) the delay in furnishing the return of income within the due date under sub-\nsection (1) of section 139 of the Act was caused due to circumstances beyond the\ncontrol of the assessee with appropriate documentary evidence

GOPMAHAL SAMABAY KRISHI UNNAYAN SAMITY LTD.,PASCHIM MEDINIPUR vs. ACIT, CIR. 38, MIDNAPUR

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

condone the delay and admit the appeals for adjudication on merit. 3. The assessee is in appeal before the Tribunal raising the following grounds of appeal: I. I.T.A. No.76/KOL/2024; AY 2015-16 “1. That the learned Commissioner of Income tax (Appeals), National Faceless Appeal Centre, Delhi was not justified in upholding the action of the Assessing Officer denying the deduction

GOPMAHAL SAMABAY KRISHI UNNAYAN SAMITY LTD.,MEDINIPUR vs. ACIT, CIR. 38, MIDNAPORE

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

condone the delay and admit the appeals for adjudication on merit. 3. The assessee is in appeal before the Tribunal raising the following grounds of appeal: I. I.T.A. No.76/KOL/2024; AY 2015-16 “1. That the learned Commissioner of Income tax (Appeals), National Faceless Appeal Centre, Delhi was not justified in upholding the action of the Assessing Officer denying the deduction

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

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

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

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]

delay is hereby condoned. 3 I.T.A. No. 302/Kol/2025 Assessment Year: 2019-20 Coal Employees Cooperative Credit Society Ltd. 3. Brief facts of the case of the assessee is that the assessee filed return of income declaring total income at Nil. The assessee claimed deduction u/s 80P of the Act to the tune of Rs. 97,78,220/-. The return

TAKDAH LINGDING GPSKUS LTD.,DARJEELING vs. ITO, WARD-3(2), DARJEELING

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

Bench: Dr. Manish Borad & Pradip Kumar Choubey

Section 154 of the Act dated 31.05.2019. 2. Ld. Counsel for the Appellant submitted that ld. CIT(A) did not consider his condonation petition and rejected the ground of delay and dismissing the I.T.A. No.: 211/KOL/2024 Assessment Year: 2018-19 Takdah Lingding GPSKUS Limited. appeal only on the point of limitation. Ld. Counsel for the assessee further submits that

PANISHEOLA SAMABAY KRISHI UNNAYAN SAMITY LIMITED,HOOGHLY vs. I.T.O., WARD - 23(1), HOOGHLY, HOOGHLY

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2019-2020 Panisheola Samabay Krishi Deputy Commissioner Of Unnayan Samity Limited, Income Tax, Circle 4(2), Bhagabatipur, Panisheola, Vs Kolkata, Haripal, Hooghly - 712405 Aayakar Bhawan, P-7, (Pan: Aaaap8740R) Chowringhee Square, Kolkata - 700069 (Appellant) (Respondent)

condonation of delay in filing the return. However, before us, the issue is regarding prima facie adjustment made u/s. 143(1)(a)(v) of the Act and as discussed above, such power of making the prima facie adjustment towards deduction u/s. 80P of the Act came to CPC only from 1.4.2021 and thus, the alleged disallowance by CPC is beyond

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

BEGPUR SAMABAY KRISHI UNNAYAN SAMITY LTD.,BHERUAPARA vs. ACIT,CIR-1, BURDWAN. , BURDWAN

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

Bench: Sri Rajesh Kumar & Sonjoy Sarma

condone the delay as the same is for sufficient and good reasons and accordingly admit the appeal for adjudication. 3. The only issue raised by the assessee is against the order of Ld. CIT(A) upholding the order of the Assessing Officer (in short ld. 'AO') wherein deduction claimed u/s 80P(2)(d) of the Act in respect of income

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

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.

condoned. I.T.A. No.1920/Kol/2025 Satgram R Collery Employees Cooperative Credit Society Ltd 3. Brief facts of the case are that the assessee filed its return of income for A.Y. 2019–20 on 18.06.2022, declaring total income of ₹40,07,277. The Centralized Processing Centre (CPC) processed the return under section 143(1) of the Act and disallowed deduction under section 80P

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

4), Durgapur....\nRespondent\nAppearances by:\nShri Abhijit Banerjee, AR, appeared on behalf of the appellant.\nShri Abhijit Adhikari, JCIT, Sr. DR, appeared on behalf of the Respondent.\nDate of concluding the hearing: August 20, 2025\nDate of pronouncing the order : September 1st, 2025\nआदेश / ORDER\nPer Sonjoy Sarma, Judicial Member:\nThis appeal filed by the assessee is directed against

INDIAN OVERSEAS BANK EMPLOYEES COOPERATIVE CREDIT SOCIETY LIMITED,KOLKATA vs. I.T.O., WARD - 35(2), KOLKATA, KOLKATA

In the result, the appeal filed by the assessee is dismissed in limine

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz)

80P of the Act and also made a disallowance of expenditure under section 40(a)(ia) of the Act on the ground that there was non- compliance to Chapter XVIIB of the Act. The ld. Assessing Officer determined the total taxable income of the assessee-Society at Rs.21,45,285/- for the assessment year 2017-18. 3. On being aggrieved

NORTH HOWRAH CO-OPERATIVE CREDIT SOCIETY LIMITED ,HOWRAH vs. ITO, WARD - 46(1), KOLKATA , KOLKATA

Appeal is allowed

Bench: Shri S.S, Godaraassessment Year:2012-13

condone the impugned 13 days delay to be neither intentional nor deliberate. The case is now taken up for adjudication on merits. 3. The assessee’s sole substantive ground challenges the CIT(A)’s action affirming the assessment findings amounting to ₹7,02,495/- as under:- ITA No.1658/Kol/2018 A.Y. 2012-13 North Howrah Co-Op. Credit Society

PAIRAGACHA COOPERATIVE CREDIT SOCIETY LIMITED,PAIRAGACHA vs. ITO, HOOGHLY

In the result, both the appeals of the assessee are allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

delay of 14 days is condoned. Pairagacha Cooperative Credit Society Ltd. AYs 2018-19 & 2019-20 3. First we take up ITA No. 669/Kol/2023 for AY 2019-20. Grounds of appeal in respect of AY 2019-20 read as under: 1. That the disallowance of claim under section 80P in pursuance to deduction under chapter VIA in intimation

PAIRAGACHA COOPERATIVE CREDIT SOCIETY LIMITED,PAIRAGACHA vs. ITO, HOOGHLY

In the result, both the appeals of the assessee are allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

delay of 14 days is condoned. Pairagacha Cooperative Credit Society Ltd. AYs 2018-19 & 2019-20 3. First we take up ITA No. 669/Kol/2023 for AY 2019-20. Grounds of appeal in respect of AY 2019-20 read as under: 1. That the disallowance of claim under section 80P in pursuance to deduction under chapter VIA in intimation

CHUNAKHALI SAMABAY KRISHI UNNAYAN SAMITY LTD.,BERHAMPORE, MURSHIDABAD vs. I.T.O., WARD - 56(3),, MURSHIDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

condonation of delay in filing the return. However, before us, the issue is regarding prima facie adjustment made u/s. 143(1)(a)(v) of the Act and as discussed above, such power of making the prima facie adjustment towards deduction u/s. 80P of the Act came to CPC only from 1.4.2021 and thus, the alleged disallowance by CPC is beyond