M/S VEEJAY FACILITY MANAGEMENT PVT. LTD,PANAJI vs. DCIT, CPC, BANGALORE

Appeal is dismissed in above terms

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

section 143(1)(a) can be construed as a `disallowance of expenditure indicated in the audit report not taken into account in computing the total income in the return’. 7 ITA.No.1/PAN./2022 Point 20(b) of the audit report in Form 3CA has columns – Serial number; Nature of fund; Sum received from employees; Due date for payment; The actual

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

disallowance made by AO of a sum of Rs.81,16,257/- incurred on repair and renovation of two temples situated in mining areas by holding that they do not come under the purview of current 6 ITA.No.105 & 116/PAN./2018 Sociedade De Fomento Industrial Pvt. Ltd., Margao, Goa. repairs. The whole of the addition in the sum of Rs.1

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

disallowance made by AO of a sum of Rs.81,16,257/- incurred on repair and renovation of two temples situated in mining areas by holding that they do not come under the purview of current 6 ITA.No.105 & 116/PAN./2018 Sociedade De Fomento Industrial Pvt. Ltd., Margao, Goa. repairs. The whole of the addition in the sum of Rs.1

M/S DEMPO RESORTS PRIVATE LIMITED,PANAJI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, MARGAO

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalassessment Year: 2012-13 M/S. Dempo Resorts Acit, Circle-2, Margao Private Limited Empressa Dempo, Mala Vs. Fontainhas, Panaji, Goa – 403 001. Pan: Aaccd 2126 R (Appellant) (Respondent) Present For: Appellant By : Shri Rajesh Naik, Accountant Respondent By : Shri Mayur Kamble, Sr. Dr Date Of Hearing : 13.06.2022 Date Of Pronouncement : 15.06.2022 O R D E R Per Girish Agrawal: This Appeal By The Assessee Is Arising Out Of The Order Of Ld. Cit(A) – 2, Panaji In Ita No. 390/Cit(A)/Pnj-1/2014-15 Re-Numbered As Ita No. 342/Cit(A)-2/Pnj/2017-18 Dated 23.01.2018 Against The Order Passed By Acit, Circle-1(1), Panaji U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The ‘Act’) Dated 29.12.2014. 2. The Grounds Taken By The Assessee In The Present Appeal Are Reproduced As Under:

disallowance made by the ld. AO u/s 40(a)(ia) amounting to Rs. 15,50,000/- by holding that amendment to section

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

section 80AC of the Act, however there was complete absence of authority vested with the Ld. CPC to carry out the disallowance u/s 143(1)(a)(v) of the Act. Therefore, the impugned action of denial of 80P deduction to the appellant by the Ld. CPC was barred by jurisdiction, hence unlawful. And in the absence of any explicit power

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. INCOME TAX OFFICER, TDS WARD, BELGAUM., BELGAUM

Appeals are allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

15 dated 18.03.2015 Dharwad "the Act"). District, Karnataka For Assessee : -None- For Revenue : Shri N. Shrikanth Date of Hearing : 10.07.2023 Date of Pronouncement : 13.07.2023 2 ITA.Nos.152 to 161/PAN./2015 Ryatar Sahakari Sakkare Karkhane Niyamit, Timmapur Bagalkot Tq Karnataka ORDER PER BENCH : The instant batch of ten appeals pertains to a single assessee viz., Ryatar Sahakari Sakkare Karkhane Niyamit

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. INCOME TAX OFFICER, WARD-1, BAGALKOT., BAGALKOT

Appeals are allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

15 dated 18.03.2015 Dharwad "the Act"). District, Karnataka For Assessee : -None- For Revenue : Shri N. Shrikanth Date of Hearing : 10.07.2023 Date of Pronouncement : 13.07.2023 2 ITA.Nos.152 to 161/PAN./2015 Ryatar Sahakari Sakkare Karkhane Niyamit, Timmapur Bagalkot Tq Karnataka ORDER PER BENCH : The instant batch of ten appeals pertains to a single assessee viz., Ryatar Sahakari Sakkare Karkhane Niyamit

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. INCOME TAX OFFICER, WARD-1, BAGALKOT., BAGALKOT

Appeals are allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

15 dated 18.03.2015 Dharwad "the Act"). District, Karnataka For Assessee : -None- For Revenue : Shri N. Shrikanth Date of Hearing : 10.07.2023 Date of Pronouncement : 13.07.2023 2 ITA.Nos.152 to 161/PAN./2015 Ryatar Sahakari Sakkare Karkhane Niyamit, Timmapur Bagalkot Tq Karnataka ORDER PER BENCH : The instant batch of ten appeals pertains to a single assessee viz., Ryatar Sahakari Sakkare Karkhane Niyamit

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1. BIJAPUR., BIJAPUR

Appeals are allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

15 dated 18.03.2015 Dharwad "the Act"). District, Karnataka For Assessee : -None- For Revenue : Shri N. Shrikanth Date of Hearing : 10.07.2023 Date of Pronouncement : 13.07.2023 2 ITA.Nos.152 to 161/PAN./2015 Ryatar Sahakari Sakkare Karkhane Niyamit, Timmapur Bagalkot Tq Karnataka ORDER PER BENCH : The instant batch of ten appeals pertains to a single assessee viz., Ryatar Sahakari Sakkare Karkhane Niyamit

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1. BIJAPUR., BIJAPUR

Appeals are allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

15 dated 18.03.2015 Dharwad "the Act"). District, Karnataka For Assessee : -None- For Revenue : Shri N. Shrikanth Date of Hearing : 10.07.2023 Date of Pronouncement : 13.07.2023 2 ITA.Nos.152 to 161/PAN./2015 Ryatar Sahakari Sakkare Karkhane Niyamit, Timmapur Bagalkot Tq Karnataka ORDER PER BENCH : The instant batch of ten appeals pertains to a single assessee viz., Ryatar Sahakari Sakkare Karkhane Niyamit

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1. BIJAPUR., BIJAPUR

Appeals are allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

15 dated 18.03.2015 Dharwad "the Act"). District, Karnataka For Assessee : -None- For Revenue : Shri N. Shrikanth Date of Hearing : 10.07.2023 Date of Pronouncement : 13.07.2023 2 ITA.Nos.152 to 161/PAN./2015 Ryatar Sahakari Sakkare Karkhane Niyamit, Timmapur Bagalkot Tq Karnataka ORDER PER BENCH : The instant batch of ten appeals pertains to a single assessee viz., Ryatar Sahakari Sakkare Karkhane Niyamit

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. INCOME TAX OFFICER, TDS WARD, BELGAUM., BELGAUM

Appeals are allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

15 dated 18.03.2015 Dharwad "the Act"). District, Karnataka For Assessee : -None- For Revenue : Shri N. Shrikanth Date of Hearing : 10.07.2023 Date of Pronouncement : 13.07.2023 2 ITA.Nos.152 to 161/PAN./2015 Ryatar Sahakari Sakkare Karkhane Niyamit, Timmapur Bagalkot Tq Karnataka ORDER PER BENCH : The instant batch of ten appeals pertains to a single assessee viz., Ryatar Sahakari Sakkare Karkhane Niyamit

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. INCOME TAX OFFICER, TDS WARD, BELGAUM., BELGAUM

Appeals are allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

15 dated 18.03.2015 Dharwad "the Act"). District, Karnataka For Assessee : -None- For Revenue : Shri N. Shrikanth Date of Hearing : 10.07.2023 Date of Pronouncement : 13.07.2023 2 ITA.Nos.152 to 161/PAN./2015 Ryatar Sahakari Sakkare Karkhane Niyamit, Timmapur Bagalkot Tq Karnataka ORDER PER BENCH : The instant batch of ten appeals pertains to a single assessee viz., Ryatar Sahakari Sakkare Karkhane Niyamit

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. INCOME TAX OFFICER, TDS WARD, BELGAUM., BELGAUM

Appeals are allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

15 dated 18.03.2015 Dharwad "the Act"). District, Karnataka For Assessee : -None- For Revenue : Shri N. Shrikanth Date of Hearing : 10.07.2023 Date of Pronouncement : 13.07.2023 2 ITA.Nos.152 to 161/PAN./2015 Ryatar Sahakari Sakkare Karkhane Niyamit, Timmapur Bagalkot Tq Karnataka ORDER PER BENCH : The instant batch of ten appeals pertains to a single assessee viz., Ryatar Sahakari Sakkare Karkhane Niyamit

MUKTAR AUTOMOBILES PRIVATE LIMITED,VERNA vs. DCIT, CPC, BENGALURU

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 41/Pan/2021 धििाारण वर्ा / Assessment Year : 2018-19 Goa Electronics Ltd., Ground Floor, Sharma Shakti Bhavan, Edc Complex, Patto, Panaji, Goa – 403 001 . . . . . . . अपीलाथी / Appellant Pan:Aaacg7029G

15,486/-, u/s. 36(1)(va) of the Act for delayed payment of employees’ contribution towards PF & ESI. 4. Briefly stated, the facts of ITA No. 47/PAN/2021 4.1 The appellant is a Private Limited Company having dealership of M/s. Mahindra & Mahindra Ltd., whereby they sell Mahindra & Mahindra brand vehicles in the state of Goa. ITAT-Panaji Page

GOA ELECTRONICS LIMITED,PANAJI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CPC, BENGALURU

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 41/Pan/2021 धििाारण वर्ा / Assessment Year : 2018-19 Goa Electronics Ltd., Ground Floor, Sharma Shakti Bhavan, Edc Complex, Patto, Panaji, Goa – 403 001 . . . . . . . अपीलाथी / Appellant Pan:Aaacg7029G

15,486/-, u/s. 36(1)(va) of the Act for delayed payment of employees’ contribution towards PF & ESI. 4. Briefly stated, the facts of ITA No. 47/PAN/2021 4.1 The appellant is a Private Limited Company having dealership of M/s. Mahindra & Mahindra Ltd., whereby they sell Mahindra & Mahindra brand vehicles in the state of Goa. ITAT-Panaji Page

M/S NAVRATNA JEWELLERS & CO.,GOKAK vs. ACIT, CIRCLE - 1, GOKAK

Appeal is allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Rao

Section 154. Therefore, there is no justification in disallowing Interest of Rs.2,36,126/-. Instead Commissioner [Appeals] confirmed the disallowance which is unjustified and requires to be deleted. [B] Learned Commissioner [Appeals] failed to appreciate that the appellant had not Revised the Income for the Assessment Year 2013-2014 claiming the Interest of Rs.2,36,126/-. Interest paid by appellant

GOA CARBON LTD.,PANAJI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1 (1), PANAJI

In the result, all the three appeals filed by the assessee are dismissed

Bench: Shri C.M. Garg & Shri Girish Agrawal

15. In the circumstances, there is no point in remitting the matter to the authorities. The income earned from hiring out plant and machinery would have to be deducted pursuant to Explanation (baa) to Section 80 HHC. 16. Having regard to emerging position, what has been disallowed

VEERENDRA BASAVARAJ KOUJALAGI,BELAGAVI vs. PCIT HUBBALLI, HUBBALLI

Bench: Hon’Ble Shri Pavankumar Gadale & Shri G. D. Padmahshaliita Nos. 103/Pan/2024 Assessment Year : 2018-19 Veerendra Basavaraj Koujalagi C/O. Shri Laxmi Complex, Sadashiv Nagar, Belgavi-590001 Pan : Agrpk3086D . . . . . . . Appellant V/S The Pr. Commissioner Of Income Tax, Hubali. . . . . . . . Respondent Appearances Assessee By : Mr Shivanand Halbhavi [‘Ld. Ar’] Revenue By : Capt. Pradeep Arya [‘Ld. Dr’] Date Of Conclusive Hearing : 24/06/2025 Date Of Pronouncement : 28/07/2025 Order Per G. D. Padmahshali; The Assessee’S Captioned Appeal Impugns Din & Order 1063626985(1) Dt. 29/03/2024 Passed By Pr. Commissioner Of Income Tax, Hubali [‘Ld. Pcit’] U/S 263 Of The Income-Tax Act, 1961 [‘The Act’] Which Sought To Revise Order Of Assessment Dt. 26/04/2021 Passed U/S 143(3) R.W.S. 144B Of The Act By National Faceless E-Asstt. Centre, Delhi [‘Ld. Ao’] Anent To Assessment Year 2018-19 [‘Ay’].

15 of 16 Veerendra Basavaraj Koujalagi Vs PCIT ITA Nos.103/PAN/2024 AY: 2018-19 23. In omnibus, in the absence of necessary inquiries into investments, earning of exempt income and corresponding disallowance of expenditure in earning such exempt income in terms of section