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

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

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

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

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 provided further proceedings in relation to such assessments

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 provided further proceedings in relation to such assessments

GODHAVADAR SEVA SAHAKARI MANDALI LTD.,GODHAVADAR, LILIYA MOTA, AMRELI-365535 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 provided further proceedings in relation to such assessments

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)

2,22,704/- under section 80P of the Act. The issue for consideration before us is that whether once the return of income is filed beyond the prescribed date under section 139(1) of the Act, can the deduction under section 80P of the Act be denied to the assessee, by way of adjustment under section

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 provided further proceedings in relation to such assessments

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

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)

2,22,704/- under section 80P of the Act. The issue for consideration before us is that whether once the return of income is filed beyond the prescribed date under section 139(1) of the Act, can the deduction under section 80P of the Act be denied to the assessee, by way of adjustment under section

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)

2,22,704/- under section 80P of the Act. The issue for consideration before us is that whether once the return of income is filed beyond the prescribed date under section 139(1) of the Act, can the deduction under section 80P of the Act be denied to the assessee, by way of adjustment under section

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)

2,22,704/- under section 80P of the Act. The issue for consideration before us is that whether once the return of income is filed beyond the prescribed date under section 139(1) of the Act, can the deduction under section 80P of the Act be denied to the assessee, by way of adjustment under section

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 provided further proceedings in relation to such assessments

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 provided further proceedings in relation to such assessments

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 provided further proceedings in relation to such assessments

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)

2 of 10 ITA Nos. 604 & 617/Rjt/2025 -AY 2018-19 Shri Navda Mahila Doodh Utpadak Sahkari Mandali Ltd. 4. First, we shall adjudicate the Revenue’s appeal in ITA No.604/Rjt/2025 for assessment year (A.Y.) 2018-19. 5. Succinct facts are that the assessee, Shri, Navda Mahila Doodh Utpadak Sahkari Mandali Ltd, has made cash withdrawal

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)

2 of 10 ITA Nos. 604 & 617/Rjt/2025 -AY 2018-19 Shri Navda Mahila Doodh Utpadak Sahkari Mandali Ltd. 4. First, we shall adjudicate the Revenue’s appeal in ITA No.604/Rjt/2025 for assessment year (A.Y.) 2018-19. 5. Succinct facts are that the assessee, Shri, Navda Mahila Doodh Utpadak Sahkari Mandali Ltd, has made cash withdrawal

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

2. The Id. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as the "CIT(A)"] erred on facts as also in law in dismissing the appeal ex-parte. 3. The learned CIT(A) erred in confirming the disallowance of deduction of ₹53,43,299/-claimed u/s 80P of the Income Tax Act, 1961, without appreciating