M/S KAMAT REAL ESTATE DEVELOPERS,,PANAJI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PANAJI., PANAJI

In the result, appeal of the Assessee is allowed

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal

142(1) and 129 dated 18.07.2007, the Authorised Representative of the assessee-firm appeared before A.O. and produced books of account and other details from time to time. The A.O. completed the assessment under section 143(3) of the I.T. Act, 1961 and determined the total income of the assessee at Rs.97,88,110/- [rounded-off] vide order dated

THE OMKAR URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, BELAGAVI

The appeal is ALLOWED FOR STATISTICAL PURPOSE in aforestated terms

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 84/Pan/2022 निर्धारण वषा / Assessment Year : 2017-18 The Omkar Urban Co-Op. Cr. Society Ltd. A/P. : Kangral (Bk.), Belagavi. Pan: Aaaat3508P . . . . . . . अपीलार्थी / Appellant

142(1) of the Income Tax Act, 1961 on 20-09-2019 but the same was overlooked by the Assessing Officer and made best judgement order u/s 144(1)(b) of the Income Tax Act. 5. Because, the Assessing Officer made additions wrongly under section 68

MR. MALLIKARJUN APPANNA ITI,GOKAK vs. INCOME TAX OFFICER, WARD - 1, GOKAK

In the result, the appeal of the assessee is partly allowed

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

68 & 69 of the Act, such income shall be charged at the rate of 30% and as per the provisions of section 115BBE(2) and no deduction in respect of any expenditure or allowance shall be allowed to the assessee at the time of computing the income. From the above, the amount of undisclosed income falls under the category

THE MERCANTILE CO OP CREDIT SOCIETY LTD,BELAGAVI vs. ITO WARD 6 BELAGAVI, BELAGAVI

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

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos. 97/Pan/2024 (A.Y. 2017-18 ) The Mercantile Co-Op Credit Ito-Ward-6, Vs Society Ltd. 1St Floor, Datta Civil Hospital Road, . Complex, Kadolkar Galli, Belagavi-590001. Belagavi-590001, Karnataka. Karnataka. . Pan .No.Aaaat5212E (अपीलाथ"/Appellant) (""यथ"/Respondent)

142(1) of the Act was issued calling for details in respect of claims and the information supporting the return of income filed. The assesse has filed the details through ITBA and the Assessing Officer (A.O) has dealt on the submissions/details and find that the assessee society is not eligible for claim of deduction under section

SHRI LOKAKALYAN CREDIT SOUHARD SAHAKARI NYT,BELAGAVI vs. THE INCOME TAX OFFICER, WARD - 1, NIPANI

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

Bench: SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I T A. Nos.332/PAN/2025 (Α.Υ. 2017-18) | Shree Lokakalyan Souharda Credit sahakari Niyamit, | Vs | I.T.O-Ward-1, Nemchand Building, | 1,A/P, Jatrat, Belgaum-591237, Karnataka. | | 747,AshokNagar, Nippani-591237, Karnataka. | PAN .No. AAAJS2263H | (अपीलार्थी/Appellant) | (प्रत्यर्थी/Respondent) | Assessee by | Shri. Veeranna M Murgod.AR | Revenue by | Smt.Rijula Uniyal.Sr.DR | सुनवाई की तारीख/Date of Hearing | 11.11.2025 | घोषणा की तारीख/Date of Prono

68 of the Act and (ii) denial of claim of deduction u/sec80P of the Act made by the Assessing Officer. 3. The brief facts of the case are that, the assessee is a cooperative credit society engaged in providing credit facilities to its members. The assesse has filed the return of income for the A.Y 2017-18 on 24.10.2017 disclosing

JAGDISH SAVANT,BELGAUM vs. INCOME TAX OFFICER, BELGAUM

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

Bench: Shri Pavan Kumar Gadalei T A. Nos.227/Pan/2025 (A.Y. 2017-18 ) Jagdish Shambhu Savant, Vs Ito-Ward-4, 102,Kaivalya Residency, Feroj Khimjibhai Cpx, . Budhwar Peth, Civil Hospital Road Belagavi-590006, Belagavi-590001. Karnataka. Karnataka. Pan/Gir No. Assps9453P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

142(1) of the Act calling for details in respect of claims and the information supporting the return of income filed. The assesse has filed the details/ information and the Assessing Officer (A.O) has dealt on the submissions/details and find that there are cash deposits during the F.Y.2016-17 in the two bank accounts aggregating to Rs.15

LAXMI NARCINVA URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED,MARGAO vs. INCOME TAX OFFICER, WARD - 3, MARGAO

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

Bench: Shri Pavan Kumar Gadalei T A. Nos.185/Pan/2025 (A.Y. 2017-18 ) Laxmi Narcinva Urban Vs Ito-Ward-3, Cooperative Credit Society Ltd, Blessings Pioneer . Katkar Guru Ashish Building, Complex, 1 St Floor,Rua Clovis Costa Old Market, Road, Margoa-403601, Margoa-403601, Goa. Goa. Pan .No. Aaajl1003E (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee By Shri. Pramod.Y.Vaidya.Ar Revenue By Smt.Rijula Uniyal.Sr.Dr सुनवाई की तारीख/Date Of Hearing 08.09.2025 घोषणा की तारीख/Date Of Pronouncement 09.09.2025 Order Per Pavan Kumar Gadale, Jm: The Appeal Is Filed By The Assesse Against The Order Of Nfac/Cit(A) Passed U/Sec 143(3) & U/Sec 250 Of The Act. 2. At The Time Of Hearing, The Ld.Ar Of The Assessee Submitted That There Is A Delay Of In Filing The Appeal Before The Hon’Ble Tribunal & The Assesse Has Filed The Application & Affidavit For Condonation Of Delay. Whereas, The Facts Mentioned In The Affidavit Are Reasonable & The Ld. Dr Has No Specific Objections.

68 of the Act made by the Assessing Officer. 3. The brief facts of the case are that, the assessee is a cooperative credit society engaged in providing credit facilities to its members. The assesse has filed the return of income for the A.Y 2017-18 on 07.11.2017 disclosing a total income of Rs. Nil after claiming deduction u/sec

NASALAPUR MAHILA PATTINA SAHAKARI SANGH NIYAMIT,RAIBAG vs. INCOME TAX OFFICER, WARD - 4, BELAGAVI

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.185/Pan/2024 (A.Y. 2017-18 ) Nasalapur Mahila Pattin Vs I.T.O Ward-4, Sahakari Sangh Niyamit, Civil Hospital Road, . Nasalapur, Belgaum-590001. Chikodi, Karnataka. Belgaum-591213, . Karnataka. Pan .No. Aacan5745N (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By Shri.Chetan Chougle.Ar Revenue By Smt.Rijula Uniyal.Sr.Dr

68 of the Act made by the Assessing Officer. 3. The brief facts of the case are that, the assessee is a cooperative credit society engaged in providing credit facilities to its members. The assesse has filed the return of income for the A.Y 2017-18 on 26.08.2017 disclosing a total income of Rs. Nil after claiming deduction u/sec

KWALITY ANIMAL FEEDS PRIVATE LIMITED,BELGAUM vs. ACIT CIRCLE 1 BELGAUM, BELGAUM

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

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos. 217/Pan/2023 (A.Y. 2017-18) Kwality Animal Feeds Pvt Ltd, Vs Acit-Circle 1, 12, Kwality House, Civil Hospital Road, . Machhe Industrial Area, Belagavi-590001. Machhe, Karnataka. Belgaum-590014, Karnataka. Pan .No. Aabck0589J (अपीलाथ"/Appellant) (""यथ"/Respondent)

section 68 of the Act made by the Assessing Officer. 2. The brief facts of the case are that, the assesse company is engaged in the business of manufacturing of poultry/animal feeds and running poultry farms. The 2 ITA. No..217/PAN/2023 Kwality Animal Feeds Pvt Ltd. assessee has filed the return of income on 27-10-2017 disclosing

DEVASHRI NIRMAN LLP ,PANAJI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PANAJI

In the result, this appeal by the assessee stands allowed

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm

142) i.e. Rs. 68,52,377/- & added to the income declared. 4. The said addition was confirmed by the ld. CIT(A) and the ITAT. In connection with this addition, penalty was also levied. In the penalty order also the assessee’s claim 3 ITA No. 272/Pan./2017 was rejected that as per AS-7 offering profit under percentage completion

EMGEE HOUSING PRIVATE LIMITED,GOA vs. JCIT(A), KANPUR

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

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos. 273/Pan/2024 (A.Y. 2017-18 ) Emgee Housing Private Vs Acit-Circle 1(1), Limited, Aaykar Bhavan, . 608, City Center Patto Plaza, Edc Complex, Panjim-403001, Patto Plaza, Goa. Panjim-403001, Goa. Pan .No.Aabce6688E (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By None(Letter 10-03-25) Revenue By Ms.Nazeera Mohamad.Sr.Dr सुनवाई क" तार"ख/Date Of Hearing 11.03.2025 घोषणा क" तार"ख/Date Of Pronouncement 17.03.2025 Order Per Pavan Kumar Gadale, Jm: The Appeal Is Filed By The Assesse Against The Order Of The Addl/ Jcit(A) Kanpur Passed U/Sec 143(3) & U/Sec 250 Of The Act. 2. At The Time Of Hearing, It Was Found That There Is A Delay In Filing The Appeal Before The Hon’Ble Tribunal & The Assesse Has Filed An Affidavit For Condonation Of Delay. Whereas, The Facts Mentioned In The Affidavit Are Reasonable & Sufficient Cause Was Explained & The Ld. Dr Has No Specific Objections. Accordingly, We Condone The Delay & Admit The Appeal. The Assessee Has Raised

68,762/- Subsequently the case was selected for scrutiny under CASS and notice u/sec143(2) and u/sec 142(1) of the Act are issued calling for details in respect of claims and the information supporting the return of income filed. The assesse has filed the details and the Assessing Officer (A.O) has dealt on the submissions/details and was asked

KUDACHI STATION VIVIDODDHESHA PRATHAMIK GRAMEEN KSSN KUDACHI,BELAGAVI vs. INCOME TAX OFFICER WARD 4 BELGAUM, BELGAUM

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

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.43/Pan/2025 (A.Y. 2017-18 ) Kudachi Stationvividoddhesha Vs I.T.O Ward-4, Prathamik Grameen Kssn Civil Hospital Road, . Kudachi, Belgaum-590001. At Post Kudachi, Karnataka. Talraibag, Belgaum-591311, . Karnataka. Pan .No.Aaaak4453E (अपीलाथ"/Appellant) (""यथ"/Respondent)

142(1) of the Act are issued calling for details in respect of claims and the information supporting the return of income filed. The assesse has filed the details and the Assessing Officer (A.O) has dealt on the submissions/details and find that the assessee society is not eligible for claim of deduction under section

SHRI JINNAPPANNA CHOUGULE LALBAHADUR CREDIT SOUHARD SAHAKARI SANGH NIYAMIT,2471, LALBAHADUR AKKAMAHADEVI CHOWK, SHIRGUPPI ATH vs. INCOME TAX OFFICER, BELGAUM

In the result, the three appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Pavan Kumar Gadalei T A. Nos.274,275 & 276/Pan/2025 (A.Y. 2015-16,2017-18 & 2018-19 ) Shri Jinnappanna Chougule Vs I T O, Lalbahadur Credit Souhard National E Assessment . Sahakari Niyamit, Centre, 2471,Lalbahadur Delhi. Akkamahadevi Chowk, Shirguppi Athani, Belagavi-591242, Karnataka. Pan .No. Aagas8466F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

142(1) of the Act and the assessee has filed the details on 15.03.2025.The Assessing Officer (A.O) has dealt on the submissions/details of regular members and associate/nominal members and find that the assessee is not eligible for claim of deduction under section 80P(2)(a)(i) of the Act of Rs.22,60,074/- and similarly find that the assessee

SHRI JINNAPPANNA CHOUGULE LALBAHADUR CREDIT SOUHARD SAHAKARI SANGH NIYAMIT,BELGAUM vs. INCOME TAX OFFICER, BELGAUM

In the result, the three appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Pavan Kumar Gadalei T A. Nos.274,275 & 276/Pan/2025 (A.Y. 2015-16,2017-18 & 2018-19 ) Shri Jinnappanna Chougule Vs I T O, Lalbahadur Credit Souhard National E Assessment . Sahakari Niyamit, Centre, 2471,Lalbahadur Delhi. Akkamahadevi Chowk, Shirguppi Athani, Belagavi-591242, Karnataka. Pan .No. Aagas8466F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

142(1) of the Act and the assessee has filed the details on 15.03.2025.The Assessing Officer (A.O) has dealt on the submissions/details of regular members and associate/nominal members and find that the assessee is not eligible for claim of deduction under section 80P(2)(a)(i) of the Act of Rs.22,60,074/- and similarly find that the assessee

SHRI JINNAPPANNA CHOUGULE LALBAHADUR CREDIT SOUHARD SAHAKARI SANGH NIYAMIT,BELGAUM vs. INCOME TAX OFFICER, BELGAUM

In the result, the three appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Pavan Kumar Gadalei T A. Nos.274,275 & 276/Pan/2025 (A.Y. 2015-16,2017-18 & 2018-19 ) Shri Jinnappanna Chougule Vs I T O, Lalbahadur Credit Souhard National E Assessment . Sahakari Niyamit, Centre, 2471,Lalbahadur Delhi. Akkamahadevi Chowk, Shirguppi Athani, Belagavi-591242, Karnataka. Pan .No. Aagas8466F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

142(1) of the Act and the assessee has filed the details on 15.03.2025.The Assessing Officer (A.O) has dealt on the submissions/details of regular members and associate/nominal members and find that the assessee is not eligible for claim of deduction under section 80P(2)(a)(i) of the Act of Rs.22,60,074/- and similarly find that the assessee

SHRI RAMPURUSH MANDIR SOCIETY,CUNCOLIM vs. ASSISTANT DIRECTOR OF INCOME TAX - CPC, BANGALORE

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 75 & 76/Pan/2025 Assessment Year : 2021-22 & 2022-23 Shri Rampurush Mandir Society Veroda, Cuncolim, Salcete, Goa-403703. Pan : Aadas9268E . . . . . . . Appellant V/S Asstt. Director Of Income Tax, Cpc, Bengaluru. . . . . . . . Respondent Appearances Assessee By : Mr Narcinva Lotlikar [‘Ld. Ar’] Revenue By : Mr Ish Gupta [‘Ld. Dr’] Date Of Conclusive Hearing : 25/08/2025 Date Of Pronouncement : 26/08/2025 Order Per G. D. Padmahshali; The Twin Appeals Of The Appellant Assessee Impugns Separate Din & Orders Both Dt. 10/03/2025 Passed By The Addl./Jt. Commissioner Of Income Tax, Appeals(2), Kolkata [‘Ld. Cit(A)/Nfac’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Emanated Out Of Respective Summary Assessment Dt. 23/09/2022 & 16/03/2023 Passed U/S 143(1) Of The Act By The National Faceless E-Asstt Centre [‘Ld. Ao’ Hereinafter] Anent To Assessment Years 2021- 22 & 2022-23 [‘Ays’ Hereinafter].

68 SOT 164 (Hyd)], ‘Mahakavi Edasseri Smaraka Vs ITO [2024, 162 taxmann.com 44 (Cochin)], ‘National Association of Interlocking Surgeons Vs ITO’ [2025, 172 Taxmann.com 9 (Pune)] etc. The Revenue could hardly place decision of the higher court to controvert the case laws relied upon by the appellant to drive home the relief for normal taxation on account of inapplicability

SHRI RAMPURUSH MANDIR SOCIETY,CUNCOLIM vs. ASSISTANT DIRECTOR, CPC, BANGALORE

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 75 & 76/Pan/2025 Assessment Year : 2021-22 & 2022-23 Shri Rampurush Mandir Society Veroda, Cuncolim, Salcete, Goa-403703. Pan : Aadas9268E . . . . . . . Appellant V/S Asstt. Director Of Income Tax, Cpc, Bengaluru. . . . . . . . Respondent Appearances Assessee By : Mr Narcinva Lotlikar [‘Ld. Ar’] Revenue By : Mr Ish Gupta [‘Ld. Dr’] Date Of Conclusive Hearing : 25/08/2025 Date Of Pronouncement : 26/08/2025 Order Per G. D. Padmahshali; The Twin Appeals Of The Appellant Assessee Impugns Separate Din & Orders Both Dt. 10/03/2025 Passed By The Addl./Jt. Commissioner Of Income Tax, Appeals(2), Kolkata [‘Ld. Cit(A)/Nfac’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Emanated Out Of Respective Summary Assessment Dt. 23/09/2022 & 16/03/2023 Passed U/S 143(1) Of The Act By The National Faceless E-Asstt Centre [‘Ld. Ao’ Hereinafter] Anent To Assessment Years 2021- 22 & 2022-23 [‘Ays’ Hereinafter].

68 SOT 164 (Hyd)], ‘Mahakavi Edasseri Smaraka Vs ITO [2024, 162 taxmann.com 44 (Cochin)], ‘National Association of Interlocking Surgeons Vs ITO’ [2025, 172 Taxmann.com 9 (Pune)] etc. The Revenue could hardly place decision of the higher court to controvert the case laws relied upon by the appellant to drive home the relief for normal taxation on account of inapplicability

SHREE MALLIKARJUN SHIPPING PRIVATE LIMITED,VASCO vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), PANAJI

section 143(3) of the Act on 29.12.2009 accepting the returned income. There was survey operations u/sec133A of the Act on 22.09.2011 and as a result of survey the case was reopened u/sec147 of the Act and assessment was completed u/se 143(3)r.w.s147 of the Act on 28.03.2013 with the assessed income of Rs.1,16,96,177/-. Further