UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

deduction of TDS and imposition of interest in appeal before Ld. NFAC u/s 246A(1)(ha) of the Act, but remained unsuccessful. 4.6 Aggrieved by the separate orders of Ld. NFAC passed u/s 250 of the Act, the merged/amalgamated assessee bank [‘appellant’] came in present bunch of appeals with a delay of 803 days (as endorsed by registry) from

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

deduction of TDS and imposition of interest in appeal before Ld. NFAC u/s 246A(1)(ha) of the Act, but remained unsuccessful. 4.6 Aggrieved by the separate orders of Ld. NFAC passed u/s 250 of the Act, the merged/amalgamated assessee bank [‘appellant’] came in present bunch of appeals with a delay of 803 days (as endorsed by registry) from

JAGANUR VIVIDODDHESH PRATHAMIK GRAMEEN KRUSHI SAHAKAR SANGH NIYAMIT,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, NIPPANI

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

Bench: Shri Pavan Kumar Gadalei T A. No.454/Pan/2025 (A.Y.2017-18 ) Jaganur Vividoddhesh I.T.O-Ward-1, Vs Prathamik Grameen Krushi Nemchand Building, . Sahakar Sangh Niyamit, 747,Ashoknagar, Jaganur, Tq.Chikkodi, Nipani-591237, Dist Belgaum-591305, Karnataka. Karnataka. Pan No: Aabap7922L

condoning the delay in filling the appeal before the CIT(A) and sustaining the denial of claim of deduction u/sec

DINKAR KASHIMATH PATIL,MARCELA vs. INCOME TAX OFFICER-W-1(3),PANAJI, PANAJI

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

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.10/Pan/2025 (A.Y. 2018-19 ) Dinkar Kashimath Patil, Vs National Faceless H.No.322/3,Ganpatiwada, Assessment Centre, . Near Graceland,Khandola, Delhi. Marcela, Ponda-403107, . Goa. Pan/Gir No. Ajjpp9976E (अपीलाथ"/Appellant) (""यथ"/Respondent)

condone the delay and admit the appeal. 3. The brief facts of the case are that, the assessee has not filed the return of income. The Assessing Officer (AO) based on the information from ITBA data found that the assesse has sold the immovable property of Rs.60,00,000/- in the F.Y.2017-18 and TDS was deducted

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

condoned the delay and adjudicate the appeal on merits. However, since the issue involved is purely legal, we decide the issue on merits as follows. 12. We heard the rival submissions and perused the material on record. The only issue in the present appeal relates to the levy of late fees u/s 234E of the Act. The DCIT

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

condoned the delay and adjudicate the appeal on merits. However, since the issue involved is purely legal, we decide the issue on merits as follows. 12. We heard the rival submissions and perused the material on record. The only issue in the present appeal relates to the levy of late fees u/s 234E of the Act. The DCIT

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

condoned the delay and adjudicate the appeal on merits. However, since the issue involved is purely legal, we decide the issue on merits as follows. 12. We heard the rival submissions and perused the material on record. The only issue in the present appeal relates to the levy of late fees u/s 234E of the Act. The DCIT

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

condoned the delay and adjudicate the appeal on merits. However, since the issue involved is purely legal, we decide the issue on merits as follows. 12. We heard the rival submissions and perused the material on record. The only issue in the present appeal relates to the levy of late fees u/s 234E of the Act. The DCIT

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

condoned the delay and adjudicate the appeal on merits. However, since the issue involved is purely legal, we decide the issue on merits as follows. 12. We heard the rival submissions and perused the material on record. The only issue in the present appeal relates to the levy of late fees u/s 234E of the Act. The DCIT

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

condoned the delay and adjudicate the appeal on merits. However, since the issue involved is purely legal, we decide the issue on merits as follows. 12. We heard the rival submissions and perused the material on record. The only issue in the present appeal relates to the levy of late fees u/s 234E of the Act. The DCIT

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

condoned the delay and adjudicate the appeal on merits. However, since the issue involved is purely legal, we decide the issue on merits as follows. 12. We heard the rival submissions and perused the material on record. The only issue in the present appeal relates to the levy of late fees u/s 234E of the Act. The DCIT

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

condoned the delay and adjudicate the appeal on merits. However, since the issue involved is purely legal, we decide the issue on merits as follows. 12. We heard the rival submissions and perused the material on record. The only issue in the present appeal relates to the levy of late fees u/s 234E of the Act. The DCIT

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

condoned the delay and adjudicate the appeal on merits. However, since the issue involved is purely legal, we decide the issue on merits as follows. 12. We heard the rival submissions and perused the material on record. The only issue in the present appeal relates to the levy of late fees u/s 234E of the Act. The DCIT

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

condoned the delay and adjudicate the appeal on merits. However, since the issue involved is purely legal, we decide the issue on merits as follows. 12. We heard the rival submissions and perused the material on record. The only issue in the present appeal relates to the levy of late fees u/s 234E of the Act. The DCIT

NEW NAVHIND MULTIPURPOSE MULTISTATE CO-OPERATIVE SOCIETY,BELAGAVI vs. INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI

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

Bench: SHRI PAVAN KUMAR GADALE (Judicial Member)

condoning the delay in filling the appeal and sustaining the disallowance of deduction u/sec80P of the Act by the Assessing

DEEPAK SATAGOUDA PATIL,BELGAVI vs. INCOME TAX OFFICER, WARD - 1(3), BELGAUM

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

delay is condoned. Now, I proceed to dispose of the case on merits. 3. Briefly, the facts of the case are that the appellant is an individual deriving income under the head “Income from other sources”. The Return of Income for the assessment year 2012-13 was filed on 05.09.2012 declaring total income of Rs.4,31,618/-. Against the said

RAJA BHAT AND KUMUDA FOUNDATION,BELAGAVI vs. PR.COMMISSIONER OF INCOME TAX , BELAGAVI

The appeal of the assessee is ALLOWED

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2022-23 Raja Bhat & Kumuda Foundation Plot No. 4, Rs No1368, Kumudini, Sadashiv Nagar, Belgavi-590001 Pan:Aajcr6351B . . . . . . . Appellant

condone the delay & default and re-process the ITR for allowing exemption u/s 11 & 12 of the Act in accordance with law. The appellant assessee thus succeeds and in result the second ground of the appeal stands allowed. 14. Now coming to the legal ground of appeal; it is mindful to state that, the bare but conjoint reading of provisions

THE BELGAUM MANUFACTURERS CO-OPERATIVE INDUSTRIAL ESTATE LTD,BELGAVI vs. INCOME TAX OFFICER, WARD - 1(1), BELGAVI

In the result, all the grounds of appeal of the assessee related ITA Nos

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief fact is that all the cooperative societies invested their surplus funds in Cooperative Bank and accordingly the interest was earned

THE NUTAN MAHILA URBAN CO-OP CREDIT SOCIETY LTD.,MUNAVALLI vs. THE INCOME TAX OFFICER, WARD - 1 (1), BELAGAVI

In the result, all the grounds of appeal of the assessee related ITA Nos

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

delay are condoned and accepting for appeal hearing. 3. First we will consider the appeal No. 184/PAN/2018 for AY 2018-2019 as lead case. ITA Nos. 170&171/PAN/2018 & Ors 7 The Begaum Manfacturers Coop.& Ors v. ITO 4. Brief fact is that all the cooperative societies invested their surplus funds in Cooperative Bank and accordingly the interest was earned