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].

250 of the Act by National Faceless Appeal Centre, Delhi [‘NFAC’ hereafter] for assessment year 2018-19 [‘AY’ hereinafter]. ITAT-Panaji Page 1 of 7 ITA No.001 & 030/PUN/2023 AY 2018-19 Belated Return-143(1)(a)(v) 2. The appeals are solitary concerned with denial of 80P deduction owning to return filed beyond due date prescribed

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].

250 of the Act by National Faceless Appeal Centre, Delhi [‘NFAC’ hereafter] for assessment year 2018-19 [‘AY’ hereinafter]. ITAT-Panaji Page 1 of 7 ITA No.001 & 030/PUN/2023 AY 2018-19 Belated Return-143(1)(a)(v) 2. The appeals are solitary concerned with denial of 80P deduction owning to return filed beyond due date prescribed

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

250 of the Income-tax Act, 1961 [‘the Act’ in abbr.] anent to assessment year 2009-10 [‘AY’ in abbr.] ITAT-Panaji Page 1 of 42 Prime Mineral Exports Pvt. Ltd.(Now Amalgamated with Fomento Resources Pvt. Ltd.) Vs JCIT, Panaji ITA Nos.003/PAN/2023 AY: 2009-10 2. Tersely stated facts of the case are that; the assessee filed its return

MAHADEV MALLAPPA ATAR,BELAGAVI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1, BELAGAVI

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 014/Pan/2024 Assessment Year : 2013-14 Mahadev Mallappa Atar Pwd Contractor, Katkol, Ramdurg, Dist. Balgavi-591114 Pan:Abxpa7467P . . . . . . . Appellant

250 of the Income-tax Act, 1961 [for short ‘the Act’] by the National Faceless Appeal Centre, Delhi [for short ‘Ld. NFAC’] which ascended out of order of assessment passed u/s 143(3) of the Act for assessment year 2013-14 [for short ‘AY’] is challenged by the assessee u/s 253(1) of the Act. ITAT-Panaji Page

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

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

5 In the course of hearing, the Ld. DR at the very outset has commonly alleged that; the impugned orders not only suffered from compliance of rule 46A of Income Tax Rules, 1962 [‘IT- Rules’ hereinafter] but transgressed the provisions of s/s (1) of section 251 and s/s (6) of section 250 of the Act. ITAT-Panaji Page

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

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

5 In the course of hearing, the Ld. DR at the very outset has commonly alleged that; the impugned orders not only suffered from compliance of rule 46A of Income Tax Rules, 1962 [‘IT- Rules’ hereinafter] but transgressed the provisions of s/s (1) of section 251 and s/s (6) of section 250 of the Act. ITAT-Panaji Page

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

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

5 In the course of hearing, the Ld. DR at the very outset has commonly alleged that; the impugned orders not only suffered from compliance of rule 46A of Income Tax Rules, 1962 [‘IT- Rules’ hereinafter] but transgressed the provisions of s/s (1) of section 251 and s/s (6) of section 250 of the Act. ITAT-Panaji Page

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

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

5 In the course of hearing, the Ld. DR at the very outset has commonly alleged that; the impugned orders not only suffered from compliance of rule 46A of Income Tax Rules, 1962 [‘IT- Rules’ hereinafter] but transgressed the provisions of s/s (1) of section 251 and s/s (6) of section 250 of the Act. ITAT-Panaji Page

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

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

5 In the course of hearing, the Ld. DR at the very outset has commonly alleged that; the impugned orders not only suffered from compliance of rule 46A of Income Tax Rules, 1962 [‘IT- Rules’ hereinafter] but transgressed the provisions of s/s (1) of section 251 and s/s (6) of section 250 of the Act. ITAT-Panaji Page

THE MERCANTILE CO-OP. CREDIT SOCIETY LTD.,BELAGAVI vs. THE INCOME TAX OFFICER, WARD-2 (1), BELGAUM

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

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

5 The Begaum Manfacturers Coop.& Ors v. ITO I.T.A. No. 216/PAN/2018 Assessment Year: 2013-14 Madabhavi L.S.M.P. Society Vs. Income Tax Officer, Ltd. Madabhavi, Tal: Athani, Ward-1Nipani (Karnataka) Ditt: Belgaum [PAN: AAAAM 0356Q] (Appellant) (Respondent) I.T.A. No. 217/PAN/2018 Assessment Year: 2012-13 Bidrakan Group Gramagala Vs. The Income Tax Officer, Seva Sahakari Sangha Ltd. Ward-1Sirsi, Karnataka Bidrakan

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

5 The Begaum Manfacturers Coop.& Ors v. ITO I.T.A. No. 216/PAN/2018 Assessment Year: 2013-14 Madabhavi L.S.M.P. Society Vs. Income Tax Officer, Ltd. Madabhavi, Tal: Athani, Ward-1Nipani (Karnataka) Ditt: Belgaum [PAN: AAAAM 0356Q] (Appellant) (Respondent) I.T.A. No. 217/PAN/2018 Assessment Year: 2012-13 Bidrakan Group Gramagala Vs. The Income Tax Officer, Seva Sahakari Sangha Ltd. Ward-1Sirsi, Karnataka Bidrakan

BIDRAKAN GROUP GRAMAGALA SEVA SAHAKARI SANGHA LTD.,BIDRAKAN vs. THE INCOME TAX OFFICER, WARD - 1, SIRSI

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

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

5 The Begaum Manfacturers Coop.& Ors v. ITO I.T.A. No. 216/PAN/2018 Assessment Year: 2013-14 Madabhavi L.S.M.P. Society Vs. Income Tax Officer, Ltd. Madabhavi, Tal: Athani, Ward-1Nipani (Karnataka) Ditt: Belgaum [PAN: AAAAM 0356Q] (Appellant) (Respondent) I.T.A. No. 217/PAN/2018 Assessment Year: 2012-13 Bidrakan Group Gramagala Vs. The Income Tax Officer, Seva Sahakari Sangha Ltd. Ward-1Sirsi, Karnataka Bidrakan

SHRI MALLIKARJUNA SEVA SAHAKARI SANGH LTD, BALESAR vs. ITO, WARD - 1, SIRSI

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

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

5 The Begaum Manfacturers Coop.& Ors v. ITO I.T.A. No. 216/PAN/2018 Assessment Year: 2013-14 Madabhavi L.S.M.P. Society Vs. Income Tax Officer, Ltd. Madabhavi, Tal: Athani, Ward-1Nipani (Karnataka) Ditt: Belgaum [PAN: AAAAM 0356Q] (Appellant) (Respondent) I.T.A. No. 217/PAN/2018 Assessment Year: 2012-13 Bidrakan Group Gramagala Vs. The Income Tax Officer, Seva Sahakari Sangha Ltd. Ward-1Sirsi, Karnataka Bidrakan

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

5 The Begaum Manfacturers Coop.& Ors v. ITO I.T.A. No. 216/PAN/2018 Assessment Year: 2013-14 Madabhavi L.S.M.P. Society Vs. Income Tax Officer, Ltd. Madabhavi, Tal: Athani, Ward-1Nipani (Karnataka) Ditt: Belgaum [PAN: AAAAM 0356Q] (Appellant) (Respondent) I.T.A. No. 217/PAN/2018 Assessment Year: 2012-13 Bidrakan Group Gramagala Vs. The Income Tax Officer, Seva Sahakari Sangha Ltd. Ward-1Sirsi, Karnataka Bidrakan

SHRI SHIVASAGAR VIVEDDUDESHAGAL SOUHARD SAHAKARI NIYAMIT,GOKAK vs. THE INCOME TAX OFFICER WARD - 1, GOKAK

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

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

5 The Begaum Manfacturers Coop.& Ors v. ITO I.T.A. No. 216/PAN/2018 Assessment Year: 2013-14 Madabhavi L.S.M.P. Society Vs. Income Tax Officer, Ltd. Madabhavi, Tal: Athani, Ward-1Nipani (Karnataka) Ditt: Belgaum [PAN: AAAAM 0356Q] (Appellant) (Respondent) I.T.A. No. 217/PAN/2018 Assessment Year: 2012-13 Bidrakan Group Gramagala Vs. The Income Tax Officer, Seva Sahakari Sangha Ltd. Ward-1Sirsi, Karnataka Bidrakan

M/S PRATHMIK KRUSHI SAHAKARI BANK NIYAMIT,BELGAVI vs. INCOME TAX OFFICER, WARD - 1(3), BELGAUM

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

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

5 The Begaum Manfacturers Coop.& Ors v. ITO I.T.A. No. 216/PAN/2018 Assessment Year: 2013-14 Madabhavi L.S.M.P. Society Vs. Income Tax Officer, Ltd. Madabhavi, Tal: Athani, Ward-1Nipani (Karnataka) Ditt: Belgaum [PAN: AAAAM 0356Q] (Appellant) (Respondent) I.T.A. No. 217/PAN/2018 Assessment Year: 2012-13 Bidrakan Group Gramagala Vs. The Income Tax Officer, Seva Sahakari Sangha Ltd. Ward-1Sirsi, Karnataka Bidrakan

SHRI MALLIKARJUN URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. INCOME TAX OFFICER, WARD - 1(2), , BELAGAVI

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

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

5 The Begaum Manfacturers Coop.& Ors v. ITO I.T.A. No. 216/PAN/2018 Assessment Year: 2013-14 Madabhavi L.S.M.P. Society Vs. Income Tax Officer, Ltd. Madabhavi, Tal: Athani, Ward-1Nipani (Karnataka) Ditt: Belgaum [PAN: AAAAM 0356Q] (Appellant) (Respondent) I.T.A. No. 217/PAN/2018 Assessment Year: 2012-13 Bidrakan Group Gramagala Vs. The Income Tax Officer, Seva Sahakari Sangha Ltd. Ward-1Sirsi, Karnataka Bidrakan

M/S NERLI PRATHAMIK KRISHI PATTIN SAHAKARI BANK NIYAMIT,NERLI vs. THE INCOME TAX OFFICER, WARD - 1(3), BELAGAVI

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

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

5 The Begaum Manfacturers Coop.& Ors v. ITO I.T.A. No. 216/PAN/2018 Assessment Year: 2013-14 Madabhavi L.S.M.P. Society Vs. Income Tax Officer, Ltd. Madabhavi, Tal: Athani, Ward-1Nipani (Karnataka) Ditt: Belgaum [PAN: AAAAM 0356Q] (Appellant) (Respondent) I.T.A. No. 217/PAN/2018 Assessment Year: 2012-13 Bidrakan Group Gramagala Vs. The Income Tax Officer, Seva Sahakari Sangha Ltd. Ward-1Sirsi, Karnataka Bidrakan

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

5 The Begaum Manfacturers Coop.& Ors v. ITO I.T.A. No. 216/PAN/2018 Assessment Year: 2013-14 Madabhavi L.S.M.P. Society Vs. Income Tax Officer, Ltd. Madabhavi, Tal: Athani, Ward-1Nipani (Karnataka) Ditt: Belgaum [PAN: AAAAM 0356Q] (Appellant) (Respondent) I.T.A. No. 217/PAN/2018 Assessment Year: 2012-13 Bidrakan Group Gramagala Vs. The Income Tax Officer, Seva Sahakari Sangha Ltd. Ward-1Sirsi, Karnataka Bidrakan