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

section 68 of the Act and made addition of unexplained cash credits of Rs.13,64,500/- and denied the claim of deduction u/sec80P of the Act and finally assessed the total income of Rs.42,88,149

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

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