SHREE SANALIYA SEVA SAHKARI MANDLI LTD.,LITAL MOTALILIYA SANALIYA, DIST. AMRELI vs. THE DCIT (CPC), BANGALORE, BANGALORE

In the result, all the 4 appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

disallowance on the grounds of return being filed beyond the due date whereas the Hon'ble Madras High Court relied upon the provisions of section 80AC(ii) to uphold the adjustments made by the Ld. AO which have been made under clause (ii) of ITA Nos.186, 197, 204 & 203/RJT/2022 Assessment Years: 2019-20 (for all) Page 8 of 10 section

AMRUTPUR SEVA SAHKARI MANDALI LTD.,VILLAGE: - AMRUTPUR TALUKA DHARI, DIST. AMRELI vs. THE DCIT (CPC), BANGALORE, BANGALORE

In the result, all the 4 appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

disallowance on the grounds of return being filed beyond the due date whereas the Hon'ble Madras High Court relied upon the provisions of section 80AC(ii) to uphold the adjustments made by the Ld. AO which have been made under clause (ii) of ITA Nos.186, 197, 204 & 203/RJT/2022 Assessment Years: 2019-20 (for all) Page 8 of 10 section

AMBARADI SEVA SAHKARI MANDALI LTD.,AMBARADI , DIST. AMRELI vs. THE DCIT(CPC), BANGALURU, BENGALURU

In the result, all the 4 appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

disallowance on the grounds of return being filed beyond the due date whereas the Hon'ble Madras High Court relied upon the provisions of section 80AC(ii) to uphold the adjustments made by the Ld. AO which have been made under clause (ii) of ITA Nos.186, 197, 204 & 203/RJT/2022 Assessment Years: 2019-20 (for all) Page 8 of 10 section

BHAVANI INDUSTRIES INDIA LLP,RAJKOT vs. ACIT, CIRCLE-2, RAJKOT, RAJKOT

In the result, summarised and concise ground No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./ Ita No. 247 To 250 & 260/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2012-13, 2013-14, 2017-18 2018-19 & 2010-11 Bhawani Industries India Llp Assistant Commissioner Of बनाम/ Income-Tax, Cicle-2(1), Rajkot, C/1-B, 236/3 Gidc, Aji Industrial Room No.311, 3Rd Floor, Aaykar Estate, Rajkot-36 003 Vs. Bhawan, Race Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (अपीलाथ"/Assessee) (""यथ"/Respondent) आयकर अपील सं/.Ita No.254 To 256/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2010-11, 2012-13 & 2013-14 Bhawani Industries India Llp Assistant Commissioner Of Income- C/1-B, 236/3 Gidc, Aji बनाम/ Tax, Cicle-2(1), Rajkot, Room No.311, Industrial Estate, Rajkot-36 3Rd Floor, Aaykar Bhawan, Race Vs. 003 Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit-Dr & Shri Abhimanyu Singh Yadav, Sr-Dr

disallowance of deduction u/s 80IC of the I.T. Act of Rs.28,21,215/-, made by the AO after apportion of various expenses of Rajkot Unit between Rajkot unit and Rudrapur Unit. [This is Ground No.4 of Revenue`s appeal in ITA No.260/RJT/2024 for A.Y.2010-11, Ground No.4 in ITA No.247/RJT/2024 for A.Y.2012-13, Ground No.4 in ITA No.248/RJT/2024 for A.Y.2013-14 ] 60. Succinct

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

In the result, summarised and concise ground No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./ Ita No. 247 To 250 & 260/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2012-13, 2013-14, 2017-18 2018-19 & 2010-11 Bhawani Industries India Llp Assistant Commissioner Of बनाम/ Income-Tax, Cicle-2(1), Rajkot, C/1-B, 236/3 Gidc, Aji Industrial Room No.311, 3Rd Floor, Aaykar Estate, Rajkot-36 003 Vs. Bhawan, Race Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (अपीलाथ"/Assessee) (""यथ"/Respondent) आयकर अपील सं/.Ita No.254 To 256/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2010-11, 2012-13 & 2013-14 Bhawani Industries India Llp Assistant Commissioner Of Income- C/1-B, 236/3 Gidc, Aji बनाम/ Tax, Cicle-2(1), Rajkot, Room No.311, Industrial Estate, Rajkot-36 3Rd Floor, Aaykar Bhawan, Race Vs. 003 Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit-Dr & Shri Abhimanyu Singh Yadav, Sr-Dr

disallowance of deduction u/s 80IC of the I.T. Act of Rs.28,21,215/-, made by the AO after apportion of various expenses of Rajkot Unit between Rajkot unit and Rudrapur Unit. [This is Ground No.4 of Revenue`s appeal in ITA No.260/RJT/2024 for A.Y.2010-11, Ground No.4 in ITA No.247/RJT/2024 for A.Y.2012-13, Ground No.4 in ITA No.248/RJT/2024 for A.Y.2013-14 ] 60. Succinct

BHAVANI INDUSTRIES INDIA LLP,RAJKOT vs. ADDI. CIT, RANGE-2, RAJKOT, RAJKOT

disallowed. The\nalternate claim u/s 80-1A of the Act is not tenable because as discussed in\nearlier paras of this order, the assessee is neither manufacture or produces things\n39\nor articles at Rudrapur unit. The same is held by the Apex court in the case of\nGOETZE (INDIA) LTD. Vs. CIT 284 ITR 323 (S.C) that

ASSISTANT COMMISSINER OF IINCOME TAX CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

disallowed. The\nalternate claim u/s 80-1A of the Act is not tenable because as discussed in\nearlier paras of this order, the assessee is neither manufacture or produces things\n39\nBhawani Industries India LLP\nITA Nos.247 to 250/RJT/2024 & Ors. (AYs: 2012-13, 2013-14 & Ors.)\nor articles at Rudrapur unit. The same is held by the Apex court

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

In the result, summarised and concise ground No

disallowed. The\nalternate claim u/s 80-1A of the Act is not tenable because as discussed in\nearlier paras of this order, the assessee is neither manufacture or produces things\n39\nBhavani Industries India LLP\nITA Nos.247 to 250/RJT/2024 & Ors. (AYs: 2012-13, 2013-14 & Ors.)\nor articles at Rudrapur unit. The same is held by the Apex court

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

disallowed. The\nalternate claim u/s 80-1A of the Act is not tenable because as discussed in\nearlier paras of this order, the assessee is neither manufacture or produces things\n39\nBhavani Industries India LLP\nITA Nos. 247 to 250/RJT/2024 & Ors. (AYs: 2012-13, 2013-14 & Ors.)\nor articles at Rudrapur unit. The same is held by the Apex

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

disallowed. The\nalternate claim u/s 80-1A of the Act is not tenable because as discussed in\nearlier paras of this order, the assessee is neither manufacture or produces things\n39\nBhawani Industries India LLP\nITA Nos. 247 to 250/RJT/2024 & Ors. (AYs: 2012-13, 2013-14 & Ors.)\nor articles at Rudrapur unit. The same is held by the Apex

BHAVANI INDUSTRIES INDIA LLP,RAJKOT vs. ACIT, CIRCLE-2(1), RAJKOT, RAJKOT

disallowed. The\nalternate claim u/s 80-1A of the Act is not tenable because as discussed in\nearlier paras of this order, the assessee is neither manufacture or produces things\nor articles at Rudrapur unit. The same is held by the Apex court in the case of\nGOETZE (INDIA) LTD. Vs. CIT 284 ITR 323 (S.C) that

SHRI SAJADIALI SARDAR PATEL SEVA SAHKARI MANDLI LTD. ,RAJKOT vs. THE ITO WARD-2(1)(2), RAJKOT., RAJKOT

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.607/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shri Sajadiali Sardar Patel Seva Ito Ward-2, (1) (2) Vs. Sahkari Mandali Ltd. Rajkot – 360001 At Sajadiyali – Rajkot New Aayakar Bhavan, At Sajadiyali Taluka, Race Course Ring Road, Jamkandorana, Dist, Rajkot – 360001 Sajadiyali – Rajkot 360001 Gujrat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaas2374L (Appellant) (Respondent) Appellant By : Shri D.M. Rindani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav , Ld .Sr. Dr Date Of Hearing : 28 / 01 /2025 Date Of Pronouncement : 22 / 04/2025

80A(5) of the Income Tax Act stipulates that deductions under Chapter VI-A, which includes Section 80P, are allowable only if the claim is made in the return of income. Furthermore, Section 80AC mandates that such returns must be filed within the due date specified under Section 139(1). Failure to file the return within the prescribed time renders