BATAVA DEVLI SEVA SAHAKARI MANDALI LTD.,BATAVA DEVLI, TAL. KUNLAVA, DIST. AMRELI. vs. THE ADIT, (CPC), BANGALORE, BANGALORE

In the result, appeal of the assessee is allowed

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

68 taxmann.com 298 (Kerala), the Kerala High Court held that a return filed by assessee beyond period stipulated under section 139(1) or 139(4) or under section 142(1) or section 148 can also be accepted and acted upon for entertaining claim raised under section 80P

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

80P(2)(d) of the IT Act, 1961 on the ground that the assessee had not filed the return of Income within due date as specified in section 139(1) of the Act (emphasis applied). [para 6]. The Hon'ble Tribunal has held that due to the amended provisions brought about by Finance Act, 2018 to section 80AC

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

80P(2)(d) of the IT Act, 1961 on the ground that the assessee had not filed the return of Income within due date as specified in section 139(1) of the Act (emphasis applied). [para 6]. The Hon'ble Tribunal has held that due to the amended provisions brought about by Finance Act, 2018 to section 80AC

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

80P(2)(d) of the IT Act, 1961 on the ground that the assessee had not filed the return of Income within due date as specified in section 139(1) of the Act (emphasis applied). [para 6]. The Hon'ble Tribunal has held that due to the amended provisions brought about by Finance Act, 2018 to section 80AC

DHARESHWAR SEVA SAHAKARI MANDALI LTD. ,VILLAGE: - DHARESHWAR, TALUKA: - RAJULA, 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

80P(2)(d) of the IT Act, 1961 on the ground that the assessee had not filed the return of Income within due date as specified in section 139(1) of the Act (emphasis applied). [para 6]. The Hon'ble Tribunal has held that due to the amended provisions brought about by Finance Act, 2018 to section 80AC

CHAKARGADH SEVA SAHAKARI MANDALI LTD.,CHAKARGADH SEVA, DIST. AMRELI vs. THE DCIT(CPC),, BENGALURU

In the result, appeal of the assessee is allowed

Bench: Shri Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

68 taxmann.com 298 (Kerala), the Kerala High Court held that a return filed by assessee beyond period stipulated under section 139(1) or 139(4) or under section 142(1) or section 148 can also be accepted and acted upon for entertaining claim raised under section 80P

THE MORBI CITIZENS CREDIT CO-OPRATIVE SOCIETY LIMITED,MORVI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.285/Rjt/2024 Assessment Year: (2020-21) (Hybrid Hearing) The Morbi Citizens Credit Co- Vs. The Assessment Unit, Operative Society Ltd., Income Tax Department Above Murlidhar Sales National Faceless Agency, Savsar Plot, Ram Assessment Center Chowk, Morbid - 363641 (Nfac), Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabat2850K (Appellant) (Respondent)

Section 263 of the Act, does not apply to the assessee. Therefore, considering these facts, the Assessing Officer has taken a plausible view which is sustainable in the eye of law, as per the ratio laid down by the Hon’ble Apex Court in the case of Malabar Industries (supra).Since the order of the Assessing Officer cannot

SHRI TRAMBAKPUR SAHAKARI MANDALI LIMITED,AT TRAMBAKPUR TALUKA DHARI DIST. AMRELI vs. THE DCIT/ACIT (CPC),, BANGALORE

In the result, appeal of the assessee is allowed

68 taxmann.com 298 (Kerala), the Kerala I.T.A No. 23/Rjt/2022 A.Y. 2019-20 Page No 10 Shri Trambakpur Sahkari Mandali Ltd. vs. DCIT/ACIT(CPC) High Court held that a return filed by assessee beyond period stipulated under section 139(1) or 139(4) or under section 142(1) or section 148 can also be accepted and acted upon

SHRI NAVA UJALA SEVA SAHAKARI MANDALI LIMITED,AT NAVA UJALA, TALUKA KUNKAVAV, GUIJARAT-365450 vs. THE DCIT/ACIT(CPC),, BANGALORE

In the result, appeal of the assessee is allowed

68 taxmann.com 298 (Kerala), the Kerala High Court held that a return filed by assessee beyond period stipulated under section 139(1) or 139(4) or under section 142(1) or section 148 can also be accepted and acted upon for entertaining claim raised under section 80P

DHAR SEVA SAHAKARI MANDALI LTD.,DHAR, TALUKA: - SAVARKUNDLA, DIST. AMRELI-GUJARAT. vs. THE DCIT(CPC), BANGALORE, BANGALORE

In the result, appeal of the assessee is allowed

68 taxmann.com 298 (Kerala), the Kerala High Court held that a return filed by assessee beyond period stipulated under section 139(1) or 139(4) or under section 142(1) or section 148 can also be accepted and acted upon for entertaining claim raised under section 80P

SHREE LUNIDHAR SEVA SAHKARI MANDALI LTD.,LUNIDHAR, TALUKA KUNKAVAV, DIST. AMRELI. vs. ASSESSING OFFICER (CPC), , BANGALORE

In the result, appeal of the assessee is allowed

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

68 taxmann.com 298 (Kerala), the Kerala High Court held that a return filed by assessee beyond period stipulated under section 139(1) or 139(4) or under section 142(1) or section 148 can I.T.A No. 202/Rjt/2022 A.Y. 2019-20 Page No 8 Shree Lunidhar Seva Sahkari Mandali Ltd. vs. A.O. also be accepted and acted upon

MEDI SEVA SAHAKARI MANDALI LTD.,MEDI, DIST. AMRELI vs. THE ADIT (CPC), BANGALORE, BANGALORE

In the result, appeal of the assessee is allowed

68 taxmann.com 298 (Kerala), the Kerala High Court held that a return filed by assessee beyond period stipulated under section 139(1) or 139(4) or under section 142(1) or section 148 can also be accepted and acted upon for entertaining claim raised under section 80P

ALIUDEPUR SEVA SAHAKARI MANDALI LIMITED,ALIUDEPUR VILLAGE, TALUKA LATHI, DIST.: - AMRELI-365430 vs. THE ADIT (CPC), BENGALURU, BENGALURU

In the result, appeal of the assessee is allowed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

68 taxmann.com 298 (Kerala), the Kerala High Court held that a return filed by assessee beyond period stipulated under section 139(1) or 139(4) or under section 142(1) or section 148 can also be accepted and acted upon for entertaining claim raised under section 80P

SHREE ANTALIYA KHETI VIKAS KARYAKARI SEVA SAHAKARI MANDALI LIMITED,LILIYA MOTA, DIST. AMRELI vs. THE ADIT (CPC), BANGALURU, BENGALURU

In the result, appeal of the assessee is allowed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

68 taxmann.com 298 (Kerala), the Kerala High Court held that a return filed by assessee beyond period stipulated under section 139(1) or 139(4) or under section 142(1) or section 148 can also be accepted and acted upon for entertaining claim raised under section 80P

DAHIDA SEVA SAHAKARI MANDALI LIMITED ,VILLAGE: - DAHIDA, DIST.:- AMRELI vs. THE ADIT (CPC), BENGALURU, BENGALURU

In the result, appeal of the assessee is allowed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

68 taxmann.com 298 (Kerala), the Kerala High Court held that a return filed by assessee beyond period stipulated under section 139(1) or 139(4) or under section 142(1) or section 148 can also be accepted and acted upon for entertaining claim raised under section 80P

SHRI NAVAVAGHNIYA SEVA SAHKARI MANDALI LIMITED,AMRELI vs. THE DCIT/ACIT (CPC), BANGALORE, BANAGALORE

In the result, appeal of the assessee is allowed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

68 taxmann.com 298 (Kerala), the Kerala High Court held that a return filed by assessee beyond period stipulated under section 139(1) or 139(4) or under section 142(1) or section 148 can also be accepted and acted upon for entertaining claim raised under section 80P

INCOME TAX OFFICER, JUNAGADH vs. SHRI NAVDA MAHILA DOODH UTPADAK SAHKARI MANDLI LIMITED, VANTHALI JUNAGADH GUJARAT

In the result, appeal filed by the assessee, in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपील सं./ Ita No. 604/Rjt/2025 िनधा"रण वष" / Assessment Year: (2018-19) (Physical Hearing) Income Tax Officer, Shri Navda Mahila Doodh Utpadak Bhutnath Chambers College Sahkari Mandali Limited, Road, Junagadh, Co. Popatbhai P Bharai, At. Navda, Tal. Vs. Gujarat-362001 Vanthali, Junagadh, Gujarat – 362610 Pan/Gir No.: Aatas6002N (Assessee) (Respondent) & आयकरअपील सं./ Ita No. 617/Rjt/2025 िनधा"रण वष" / Assessment Year: (2018-19) (Physical Hearing) Shri Navda Mahila Doodh Utpadak Income Tax Officer, Bhutnath Chambers College Sahkari Mandali Limited, Co. Popatbhai P Bharai, At. Navda, Tal. Road, Junagadh, Vs. Vanthali, Junagadh, Gujarat - 362610 Gujarat-362001 Pan/Gir No.: Aatas6002N (Assessee) (Respondent)

80P of the Act, as the assessee has not filed its Return of Income within the stipulated time provided u/s 139(1) of the Income Tax Act. 8. Aggrieved by the order of the assessing officer, the assessee carried the matter in appeal before the Ld. CIT(A) who has deleted the addition on merit, however, confirmed the action

SHRI NAVDA MAHILA DOODH UTPADAK SAHKARI MANDLI LIMITED,JUNAGADH vs. THE ITO WARD-1, JUNAGADH, JUNAGADH

In the result, appeal filed by the assessee, in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपील सं./ Ita No. 604/Rjt/2025 िनधा"रण वष" / Assessment Year: (2018-19) (Physical Hearing) Income Tax Officer, Shri Navda Mahila Doodh Utpadak Bhutnath Chambers College Sahkari Mandali Limited, Road, Junagadh, Co. Popatbhai P Bharai, At. Navda, Tal. Vs. Gujarat-362001 Vanthali, Junagadh, Gujarat – 362610 Pan/Gir No.: Aatas6002N (Assessee) (Respondent) & आयकरअपील सं./ Ita No. 617/Rjt/2025 िनधा"रण वष" / Assessment Year: (2018-19) (Physical Hearing) Shri Navda Mahila Doodh Utpadak Income Tax Officer, Bhutnath Chambers College Sahkari Mandali Limited, Co. Popatbhai P Bharai, At. Navda, Tal. Road, Junagadh, Vs. Vanthali, Junagadh, Gujarat - 362610 Gujarat-362001 Pan/Gir No.: Aatas6002N (Assessee) (Respondent)

80P of the Act, as the assessee has not filed its Return of Income within the stipulated time provided u/s 139(1) of the Income Tax Act. 8. Aggrieved by the order of the assessing officer, the assessee carried the matter in appeal before the Ld. CIT(A) who has deleted the addition on merit, however, confirmed the action

SHREE PRAGATI CO OP CREDIT SOCIETY LIMITED,RAJKOT vs. ITO, WARD-2(1)(1), RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

80P of the Income Tax Act, 1961, without appreciating the nature of the appellant's activities and its eligibility under the said section. 4. The learned CIT(A) erred on facts as also in law in confirming addition of ₹4,93,91,318/-made by the AO u/s 68