EID PARRY (INDIA) LTD.,BELAGAVI vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE, PANAJI, PANAJI

The appeals of the assessee are allowed in term of aforesaid observation

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita No. : 35 To 40/Pan/2019 करधििाारण वर्ा / Assessment Year : 2011-2012 To 2016-2017 M/S Eid Parry India Limited Khanpet, Trogal,Tal. : Ramdurg, Dist. : Belagavi, Karnataka Pan: Aaace 0702 C Tan:Blre 08509 E . . . . . . . अपीलार्थी / Appellant बिाम / V/S Income Tax Officer (Tds) Ward-1, Belagavi, Dist. : Belagavi, Karnataka . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Philip George Revenue By : Shri Sourabh Nayak सुनवाई की तारीख / Date Of Conclusive Hearing : 24/02/2022 घोषणा की तारीख / Date Of Pronouncement : 19/04/2022 आदेश / Order Per Bench; These Present Appeals Filed By The Appellant Assessee Are Directed Against The Orders Of Commissioner Of Income Tax- Appeals, Belagavi [For Short “Cit(A)”] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which In Turn Ascended Out Of Orders Of The Addl. Commissioner Of Income Tax-Tds Range, Panaji [For Short “Ao”] Passed U/S 271C Of The Act, For Six Assessment Years [For Short “Ay”] 2011-2012 To 2016-2017. Itat-Panaji Page 1 Of 18

11. The Commissioner of Income Tax (Appeals) ought to have appreciated that the payment being made towards procurement of agricultural produce viz. sugarcane, liability to deduct tax as per provisions of Chapter XVII-B does not arise in the case of the Appellant. 12. The Commissioner of Income Tax (Appeals) ought to have appreciated that the Appellant had entered into

EID PARRY (INDIA) LTD.,BELAGAVI vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE, PANAJI, PANAJI

The appeals of the assessee are allowed in term of aforesaid observation

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita No. : 35 To 40/Pan/2019 करधििाारण वर्ा / Assessment Year : 2011-2012 To 2016-2017 M/S Eid Parry India Limited Khanpet, Trogal,Tal. : Ramdurg, Dist. : Belagavi, Karnataka Pan: Aaace 0702 C Tan:Blre 08509 E . . . . . . . अपीलार्थी / Appellant बिाम / V/S Income Tax Officer (Tds) Ward-1, Belagavi, Dist. : Belagavi, Karnataka . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Philip George Revenue By : Shri Sourabh Nayak सुनवाई की तारीख / Date Of Conclusive Hearing : 24/02/2022 घोषणा की तारीख / Date Of Pronouncement : 19/04/2022 आदेश / Order Per Bench; These Present Appeals Filed By The Appellant Assessee Are Directed Against The Orders Of Commissioner Of Income Tax- Appeals, Belagavi [For Short “Cit(A)”] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which In Turn Ascended Out Of Orders Of The Addl. Commissioner Of Income Tax-Tds Range, Panaji [For Short “Ao”] Passed U/S 271C Of The Act, For Six Assessment Years [For Short “Ay”] 2011-2012 To 2016-2017. Itat-Panaji Page 1 Of 18

11. The Commissioner of Income Tax (Appeals) ought to have appreciated that the payment being made towards procurement of agricultural produce viz. sugarcane, liability to deduct tax as per provisions of Chapter XVII-B does not arise in the case of the Appellant. 12. The Commissioner of Income Tax (Appeals) ought to have appreciated that the Appellant had entered into

EID PARRY (INDIA) LTD.,BELAGAVI vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE, PANAJI, PANAJI

The appeals of the assessee are allowed in term of aforesaid observation

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita No. : 35 To 40/Pan/2019 करधििाारण वर्ा / Assessment Year : 2011-2012 To 2016-2017 M/S Eid Parry India Limited Khanpet, Trogal,Tal. : Ramdurg, Dist. : Belagavi, Karnataka Pan: Aaace 0702 C Tan:Blre 08509 E . . . . . . . अपीलार्थी / Appellant बिाम / V/S Income Tax Officer (Tds) Ward-1, Belagavi, Dist. : Belagavi, Karnataka . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Philip George Revenue By : Shri Sourabh Nayak सुनवाई की तारीख / Date Of Conclusive Hearing : 24/02/2022 घोषणा की तारीख / Date Of Pronouncement : 19/04/2022 आदेश / Order Per Bench; These Present Appeals Filed By The Appellant Assessee Are Directed Against The Orders Of Commissioner Of Income Tax- Appeals, Belagavi [For Short “Cit(A)”] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which In Turn Ascended Out Of Orders Of The Addl. Commissioner Of Income Tax-Tds Range, Panaji [For Short “Ao”] Passed U/S 271C Of The Act, For Six Assessment Years [For Short “Ay”] 2011-2012 To 2016-2017. Itat-Panaji Page 1 Of 18

11. The Commissioner of Income Tax (Appeals) ought to have appreciated that the payment being made towards procurement of agricultural produce viz. sugarcane, liability to deduct tax as per provisions of Chapter XVII-B does not arise in the case of the Appellant. 12. The Commissioner of Income Tax (Appeals) ought to have appreciated that the Appellant had entered into

EID PARRY (INDIA) LTD.,BELAGAVI vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE, PANAJI, PANAJI

The appeals of the assessee are allowed in term of aforesaid observation

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita No. : 35 To 40/Pan/2019 करधििाारण वर्ा / Assessment Year : 2011-2012 To 2016-2017 M/S Eid Parry India Limited Khanpet, Trogal,Tal. : Ramdurg, Dist. : Belagavi, Karnataka Pan: Aaace 0702 C Tan:Blre 08509 E . . . . . . . अपीलार्थी / Appellant बिाम / V/S Income Tax Officer (Tds) Ward-1, Belagavi, Dist. : Belagavi, Karnataka . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Philip George Revenue By : Shri Sourabh Nayak सुनवाई की तारीख / Date Of Conclusive Hearing : 24/02/2022 घोषणा की तारीख / Date Of Pronouncement : 19/04/2022 आदेश / Order Per Bench; These Present Appeals Filed By The Appellant Assessee Are Directed Against The Orders Of Commissioner Of Income Tax- Appeals, Belagavi [For Short “Cit(A)”] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which In Turn Ascended Out Of Orders Of The Addl. Commissioner Of Income Tax-Tds Range, Panaji [For Short “Ao”] Passed U/S 271C Of The Act, For Six Assessment Years [For Short “Ay”] 2011-2012 To 2016-2017. Itat-Panaji Page 1 Of 18

11. The Commissioner of Income Tax (Appeals) ought to have appreciated that the payment being made towards procurement of agricultural produce viz. sugarcane, liability to deduct tax as per provisions of Chapter XVII-B does not arise in the case of the Appellant. 12. The Commissioner of Income Tax (Appeals) ought to have appreciated that the Appellant had entered into

EID PARRY (INDIA) LTD.,BELAGAVI vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE, PANAJI, PANAJI

The appeals of the assessee are allowed in term of aforesaid observation

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita No. : 35 To 40/Pan/2019 करधििाारण वर्ा / Assessment Year : 2011-2012 To 2016-2017 M/S Eid Parry India Limited Khanpet, Trogal,Tal. : Ramdurg, Dist. : Belagavi, Karnataka Pan: Aaace 0702 C Tan:Blre 08509 E . . . . . . . अपीलार्थी / Appellant बिाम / V/S Income Tax Officer (Tds) Ward-1, Belagavi, Dist. : Belagavi, Karnataka . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Philip George Revenue By : Shri Sourabh Nayak सुनवाई की तारीख / Date Of Conclusive Hearing : 24/02/2022 घोषणा की तारीख / Date Of Pronouncement : 19/04/2022 आदेश / Order Per Bench; These Present Appeals Filed By The Appellant Assessee Are Directed Against The Orders Of Commissioner Of Income Tax- Appeals, Belagavi [For Short “Cit(A)”] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which In Turn Ascended Out Of Orders Of The Addl. Commissioner Of Income Tax-Tds Range, Panaji [For Short “Ao”] Passed U/S 271C Of The Act, For Six Assessment Years [For Short “Ay”] 2011-2012 To 2016-2017. Itat-Panaji Page 1 Of 18

11. The Commissioner of Income Tax (Appeals) ought to have appreciated that the payment being made towards procurement of agricultural produce viz. sugarcane, liability to deduct tax as per provisions of Chapter XVII-B does not arise in the case of the Appellant. 12. The Commissioner of Income Tax (Appeals) ought to have appreciated that the Appellant had entered into

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 2, BELAGAVI vs. M/S NIRANI SUGARS LIMITED, BELAGAVI

In the result, the appeal of the Revenue is dismissed

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

11 was subject matter of appeal before the Hon'ble Income Tax Appellate tribunal, Panaji Bench, Goa and the same was allowed in favour of assessee. Relevant portion of ITAT order is as under: ".....We therefore, set aside the order of CIT(A) on this issue and direct the AO to allow the depreciation to the Assessee in accordance with

NAVANIRMAN MULTIPURPOSE CO-OPERATIVE CREDIT SOCIETY LTD,BELAGAVI vs. INCOME TAX OFFICER, WARD - 2, BELAGAVI

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 116/Pan/2025 Assessment Year : 2016-17 Navanirman Multipurpose Co-Op. Credit Society Ltd., Laxmi Nagar, Hindalaga, Dist. Belagavi.-591108 Pan : Aacan0420G . . . . . . . Appellant V/S The Income Tax Officer, Ward-2, Belagavi. . . . . . . . Respondent Appearances Assessee By : Mr Pramod Vaidya [‘Ld. Ar’] Revenue By : Ms Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing : 07/08/2025 Date Of Pronouncement : 18/08/2025 Order Per G. D. Padmahshali; By Captioned Appeal The Assessee Impugns Din & Order 1074658686(1) Dt. 18/03/2025 Passed By National Faceless Appeal Centre, Delhi [‘Ld. Nfac/Cit(A)’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 15/02/2024 Passed U/S 147 R.W.S. 144 Of The Act By National Faceless E- Asstt Centre, Delhi [‘Ld. Ao’ Hereinafter] Anent To Assessment Year 2016-17 [‘Ay’ Hereinafter].

disallowance made by the Revenue for belated filing of return was vacated in view of the decision of Hon’ble Kerala High Court in the case ‘Chirakkal Service Co-op. Bank Ltd. Vs CIT’ [2016, 68 taxmann.com 298 (Ker)]. 5. Per contra, the Ld. DR Uniyal sought our attention to para 5 of the Ld. Co-ordinate bench’s decision

PRIME MINERAL EXPORTS PRIVATE LIMITED (NOW AMALGAMATED WITH FOMENTO RESOURCES PRIVATE LIMITED),PANAJI vs. JOINT COMMISSIONER OF INCOME TAX, RANGE - 1, PANAJI

The appeal stands partly allowed for statistical purpose in aforestated terms

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 003/Pan/2023 Assessment Year : 2009-10 Prime Mineral Exports Pvt. Ltd. (Now Amalgamated With Fomento Resources Pvt. Ltd.) 102, 1St Fl. Kamat Metropolis-1, Behind Caculo Mall, St. Inez, Panaji, Goa-403001. . . . . . . .Appellant Pan : Aadcp1647E V/S Jt. Commissioner Of Income Tax, . . . . . . . Respondent Range-1, Panaji, Goa

section 14A of the Act. ⁠ (c) Without prejudice, the CIT(A) erred in not allowing the alternative ground/plea of the appellant that the average value of investments which yielded exempted income alone are to be considered for calculating disallowance as per Rule 8D(2)(iii) and not on the basis of the average of total value of investments appearing

ALLAMAPRABHU VUSS NI, KALLOLI,KALLOLI vs. INCOME TAX OFFICER, WARD - 1, GOKAK

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 063/Pan/2025 Assessment Year : 2018-19 Allamaprabhu Vuss Niyamit Kalloli 09, Allamaprabhu Vuss Niyamit Kalloli, Kalloli So Dist. Belagavi. Pan : Aafaa8818E . . . . . . . Appellant

disallowance of deduction claimed under [section 10AA or under any of the provisions of Chapter VI-A under the heading "C.— Deductions in respect of certain incomes", if] the return is furnished beyond the due date specified under sub-section (1) of section 139; or ITAT-Panaji Page 6 of 11

SHRI BASAVESHWAR PRATHAMIK KRISHI PATTIN SAHAKARI SANGHA N SUNADHOLI,SUNADHOLI vs. INCOME TAX OFFICER, GOKAK

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 030/Pan/2025 Assessment Year : 2018-19 Shri Basaveshwar Prathamik Krishi Pattin Sahakari Sangha At Post: Sundholi, Ta.: Sundholi Dist. Belagavi.-591310 Pan : Aahas0468A . . . . . . . Appellant

11. In present appeals we note that, the appellant societies have furnished their ITR albeit beyond the prescribed due date (filed belated) and however those were filed with an eligible claim for 80P deduction therein. Therefore jurisdiction of Ld. CPC s/c (v) of clause (a) of sub section (1) of section 143 of the Act is not available

PRIYADARSHANI MAHILA CO-OP CR. SOCIETY LTD,BELAGAVI vs. DCIT, CPC, BANGALORE

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 032/Pan/2025 Assessment Year : 2019-20 Priyadarshani Mahila Co-Op. Society Ltd. At Post: Kognoli, Ta.: Nippani Dist. Belagavi. Pan : Aabap2582L . . . . . . . Appellant

11. In present appeals we note that, the appellant societies have furnished their ITR albeit beyond the prescribed due date (filed belated) and however those were filed with an eligible claim for 80P deduction therein. Therefore jurisdiction of Ld. CPC s/c (v) of clause (a) of sub section (1) of section 143 of the Act is not available

M/S SESA RESOURS LTD (FORMERLY V. S. DEMPO & CO. PVT. LTD,PANAJI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PANAJI

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

Bench: Shri C.M. Garg & Shri Girish Agrawalassessment Year: 2004-05 Sesa Resources Limied Vs. Acit, (Formerly V.S. Dempo & Co., Pvt. Circle-1(1), Aayakar Ltd.), Bhavan, Sesa Ghor, 20 Edc Complex, Edc Complex, Patto, Patto, Panaji, Panaji, Goa – 403 001. Goa. Pan: Aaacv7160R

disallowance of long- term capital loss is concerned. As regards the claim of the assessee u/s 80HHC in respect of receipts from sale of premises, the AO imposed a penalty of Rs.7,26,536/-, by holding as under:- “In respect of the receipts by way of sale of premises to be included by the A.O. in explanation

SOCIEADADE DE FOMENTO INDL. PVT. LTD.,MARGAO vs. JOINT COMMISSIONER OF INCOME TAX, MARGAO RANGE, MARGAO

In the result, the appeal of the assessee is partly allowed and that of the Revenue is dismissed

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal

1)(vii) inserted by the Finance Act. 2010 got the assent of the President on 08/05/2010 and hence not applicable for the assessment year under appeal. 5. The Ld. CIT(A) erred in upholding the addition made by the AO towards contribution of Rs.20,00,000/- given to a school for construction of building by holding that

ACIT, CENTRAL CIRCLE, PANAJI vs. M/S SOCIADADE DE FOMENTO INDUSTRIAL P. LTD, MARGAO

In the result, the appeal of the assessee is partly allowed and that of the Revenue is dismissed

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal

1)(vii) inserted by the Finance Act. 2010 got the assent of the President on 08/05/2010 and hence not applicable for the assessment year under appeal. 5. The Ld. CIT(A) erred in upholding the addition made by the AO towards contribution of Rs.20,00,000/- given to a school for construction of building by holding that

VIRUPAXAPPA SIDRAMAPPA BEMBALGI,BELAGAVI vs. INCOME TAX OFFICER, BELGAVU

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 011/Pan/2025 Assessment Year : 2017-18 M/S Virupakaxappa Sidramappa Bembalgi 580, Saraf Katta, Shahapur, Belgaum-590003. Pan : Aadfv3936F . . . . . . . Appellant

disallowance of (i) total URD purchases of ₹1,61,75,480/- and (ii) Labour charges paid for ornamentation ₹3,86,340/- or Option- (B) addition of ₹45,29,674/- on account of estimation of gross profit @40% of estimated ad-hoc sales/turnover of ₹250Lakhs. Since the first option(A) will result into profit of more than the turnover

M/S CHOWGULE AND COMPANY (SALT) PVT. LTD,MORMUGAO vs. THE ACIT, CIRCLE - 2, MARGAO

The appeal of the assessee is partly allowed in terms of aforesaid observation

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita No. : 390/Pan/2017 करधििाारण वर्ा / Assessment Year : 2012-2013 M/S Chowgule & Company (Salt) Pvt Ltd., Chowgule House, Mormugao Harbour, Goa – 403803. Pan: Aabcc 5595 J . . . . . . . अपीलार्थी / Appellant बिाम / V/S Asstt. Commissioner Of Income Tax, Circle-2, Margao, Goa. . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Ms Hiral Sejpal Revenue By : Shri Sourabh Nayak सुनवाई की तारीख / Date Of Conclusive Hearing : 24/02/2022 घोषणा की तारीख / Date Of Pronouncement : 29/04/2022 आदेश / Order Per Jamlappa D Battull Am; The Present Appeal Filed By The Appellant Assessee Is Directed Against The Order Of Commissioner Of Income Tax- Appeals, Panaji-1 [For Short “Cit(A)”] Dt. 09/10/2017 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which In Turn Tousled Out Of Order Of Assessment Of Assistant Commissioner Of Income Tax-Circle-2, Margoa [For Short “Ao”] Dt. 27/07/2014 Passed U/S 143(3) Of The Act, For The Assessment Year [For Short “Ay”] 2012-2013. Itat-Panaji Page 1 Of 23

11. We shall now deal with the ground number “I” and its counter parts pertaining to disallowance of expenditure u/s 14A of the Act r.w.r. 8D of the Rules and to do so, it necessitates the reproduction of relevant provision of law as; 11.1 Section 14A Expenditure incurred in relation to income not includible in total income (1

BRAGANZA AND FULARI VENTURES PRIVATE LIMITED,MAPUSA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), PANAJI

In the result, the appeal is allowed

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपीऱ सं. / Ita No.28/Pan/2022 निर्धारण वषा / Assessment Year : 2014-15 Braganza & Fulari Ventures Vs. Acit, Private Limited, Circle-2(1), 303-304, 3Rd Floor, Panaji B&F Habitat Building, Canca Parra Bypass, Ximer Bardez, Mapusa, Goa – 403507 Pan : Aaecb3628E Appellant Respondent

section. One cannot say that disallowance of expenses has resulted into `concealment of income for furnishing of inaccurate particulars of income’. The third category created by the ld. CIT(A) does not find its presence in any part of the provision. Qua one addition, it can either be a case of concealment of particulars of income or furnishing of inaccurate

M/S SANGAM SOUHARD CREDIT SAHAKARI LIMITED,BAGALKOT vs. DCIT, CPC, BANGALORE

Appeals are ALLOWED

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 001/Pan/2023 निर्धारण वषा / Assessment Year : 2018-19 Shri Bhagyalaxmi Co-Operative Credit Society Ltd., Mallapur, Pg Main Rd., Ghataprabha, Karnataka-591306 Pan: Aaaas5624D . . . . . . . अपीलार्थी / Appellant बिधम / V/S Dy. Commissioner Of Income Tax, Cpc, Bengaluru . . . . . . . प्रत्यर्थी / Respondent & आयकर अपऩल सं. / Ita No. 030/Pan/2023 निर्धारण वषा / Assessment Year : 2018-19 M/S Sangam Souharda Credit Sahakari Ltd., A/P. Galgali, Taluka-Bilgi, Dist.-Bagalkot-587117 Pan: Aaeas3685G . . . . . . . अपीलार्थी / Appellant बिधम / V/S Dy. Commissioner Of Income Tax, Cpc, Bengaluru . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mr Sateesh Nadagouda For Ita No. 001& None For Ita No. 030 [‘Ld. Ar’] Revenue By : Mr N. Shrikanth [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 07/08/2023 घोषणा की तारीख / Date Of Pronouncement : 01/09/2023 आदेश / Order Per G. D. Padmahshali, Am; These Two Appeals Of Different Assessee Are Instituted U/S 253(1) Of Income-Tax Act, 1961 [‘The Act’ Hereafter] Against Respective Orders Passed U/S 250 Of The Act By National Faceless Appeal Centre, Delhi [‘Nfac’ Hereafter] For Assessment Year 2018-19 [‘Ay’ Hereinafter].

11. In present appeals we note that, the appellant societies have furnished their ITR albeit beyond the prescribed due date (filed belated) and however those were filed with an eligible claim for 80P deduction therein. Therefore jurisdiction of Ld. CPC s/c (v) of clause (a) of sub section (1) of section 143 of the Act is not available

SHRI BHAGYALAXMI CO-OPERATIVE CREDIT SOCIETY LIMITED,MALLAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALURU

Appeals are ALLOWED

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 001/Pan/2023 निर्धारण वषा / Assessment Year : 2018-19 Shri Bhagyalaxmi Co-Operative Credit Society Ltd., Mallapur, Pg Main Rd., Ghataprabha, Karnataka-591306 Pan: Aaaas5624D . . . . . . . अपीलार्थी / Appellant बिधम / V/S Dy. Commissioner Of Income Tax, Cpc, Bengaluru . . . . . . . प्रत्यर्थी / Respondent & आयकर अपऩल सं. / Ita No. 030/Pan/2023 निर्धारण वषा / Assessment Year : 2018-19 M/S Sangam Souharda Credit Sahakari Ltd., A/P. Galgali, Taluka-Bilgi, Dist.-Bagalkot-587117 Pan: Aaeas3685G . . . . . . . अपीलार्थी / Appellant बिधम / V/S Dy. Commissioner Of Income Tax, Cpc, Bengaluru . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mr Sateesh Nadagouda For Ita No. 001& None For Ita No. 030 [‘Ld. Ar’] Revenue By : Mr N. Shrikanth [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 07/08/2023 घोषणा की तारीख / Date Of Pronouncement : 01/09/2023 आदेश / Order Per G. D. Padmahshali, Am; These Two Appeals Of Different Assessee Are Instituted U/S 253(1) Of Income-Tax Act, 1961 [‘The Act’ Hereafter] Against Respective Orders Passed U/S 250 Of The Act By National Faceless Appeal Centre, Delhi [‘Nfac’ Hereafter] For Assessment Year 2018-19 [‘Ay’ Hereinafter].

11. In present appeals we note that, the appellant societies have furnished their ITR albeit beyond the prescribed due date (filed belated) and however those were filed with an eligible claim for 80P deduction therein. Therefore jurisdiction of Ld. CPC s/c (v) of clause (a) of sub section (1) of section 143 of the Act is not available