SYED IRFAN HAZARI,GUNTUR vs. INCOME TAX OFFICER, WARD-2(3), GUNTUR

The appeal of the assessee is allowed for statistical purposes, in terms of our aforesaid observations

Bench: Us:

condone the delay of 32 days in filing the appeal. 3. Any other ground that may be urged at the time of appeal hearing. 3. Succinctly stated, the A.O., based on information received from the Income Tax Officer (Investigation), Unit–4, Vijayawada, vide his letter dated 04.02.2019, observed that the assessee had made cash deposits

SREE ANANTALAKSHMI TEXTILES PVT LTD,GUNTUR vs. INCOME TAX OFFICER, TDS WARD-1, ELURU

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

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.402/Viz/2025 (निर्धारणवर्ा/ Assessment Year: 2020-21) Sree Anantalakshmi Textiles (P) Ltd., Vs. Income Tax Officer – Tds Ward-1 C/O. Nsl Textiles Limited Income Tax Office, Kks Towers Engee House, 3Rd Floor, 4Th Line R.R. Pet, Eluru – 534002 Chadramouli Nagar, Guntur – 522007 Andhra Pradesh Andhra Pradesh [Pan:Aadcs1442E] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate : Dr. Aparna Villuri,Sr.Ar राजस्व का प्रतततितित्व/ Department Represented By सुिवाई समाप्त होिे की ततति/ Date Of Conclusion Of Hearing : 25.09.2025 घोर्णध की तधरीख/Date Of Pronouncement : 08.10.2025

condone the delay of 150 days in filing the appeal. 3. The learned Commissioner of Income Tax (Appeals) is not justified in sustaining the demand of Rs.13,27,500 raised by the assessing officer u/s 201(1) of the Act towards non-deduction

THE TENALI PT EMPLOYEES MUTUALLY AIDED CO OP THRIFT CREDIT SOCIETY LTD,TENALI vs. INCOME TAX OFFICER, WARD-1, TENALI

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 361/Viz/2025 (A.Y. 2019-20) The Tenali P & T Employees V. Income Tax Officer - Ward – 1 Mutually Aided Co-Op Thrift & Income Tax Office Credit Society Limited Opp. Sai Baba Temple, Bose Road D.No. 22-5-60, Sarojini Naidu Street Tenali – 522201, Andhra Pradesh Tanali – 522201 Andhra Pradesh [Pan:Aacat9757E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

condonation of delay. Page No. 2 The Tenali P & T Employees Mutually Aided Co-Op thrift & Credit Society Limited 4. We have heard both the sides and perused the material available on record. The reasons for delay in filing the appeal before the Ld. CIT(A) are reproduced below: - 1. In the case of appellant, the Intimation

GAJULLANKA PRIMARY AGRICULTURE CO OP SOCIETY,GUNTUR vs. INCOME TAX OFFICER, WARD-1, TENALI

In the result, all the four appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita Nos.495 To 498/Viz./2025 Assessment Years 2018-2019 & 2019-2020 Gajullanka Primary The Income Tax Officer, Agriculture Co-Op Ward-1, Tenali. Society,Avulavaripalem, Vs. Pin – 522 201. Kolluru Mandal, Guntur State Of Andhra District – 522 324. Pradesh Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri C Subrahmanyam, Ca [Hybrid Mode] राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 22.01.2026 घोषणा की तारीख/Pronouncement: 22.01.2026 आदेश/Order

condone the delay on the ground that the assessee was advised to bed rest for six weeks after the accident and the said period of six weeks expired in mid-May 2024, whereas the appeals were filed on 14.12.2024. The learned Authorised Representative of the Assessee has pointed out that as per clause-(ii) of sec.80AC the deduction

GAJULLANKA PRIMARY AGRICULTURE CO OP SOCIETY,GUNTUR vs. INCOME TAX OFFICER, WARD-1, TENALI

In the result, all the four appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita Nos.495 To 498/Viz./2025 Assessment Years 2018-2019 & 2019-2020 Gajullanka Primary The Income Tax Officer, Agriculture Co-Op Ward-1, Tenali. Society,Avulavaripalem, Vs. Pin – 522 201. Kolluru Mandal, Guntur State Of Andhra District – 522 324. Pradesh Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri C Subrahmanyam, Ca [Hybrid Mode] राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 22.01.2026 घोषणा की तारीख/Pronouncement: 22.01.2026 आदेश/Order

condone the delay on the ground that the assessee was advised to bed rest for six weeks after the accident and the said period of six weeks expired in mid-May 2024, whereas the appeals were filed on 14.12.2024. The learned Authorised Representative of the Assessee has pointed out that as per clause-(ii) of sec.80AC the deduction

GAJULLANKA PRIMARY AGRICULTURE CO OP SOCIETY,GUNTUR vs. INCOME TAX OFFICER, WARD-1, TENALI

In the result, all the four appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita Nos.495 To 498/Viz./2025 Assessment Years 2018-2019 & 2019-2020 Gajullanka Primary The Income Tax Officer, Agriculture Co-Op Ward-1, Tenali. Society,Avulavaripalem, Vs. Pin – 522 201. Kolluru Mandal, Guntur State Of Andhra District – 522 324. Pradesh Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri C Subrahmanyam, Ca [Hybrid Mode] राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 22.01.2026 घोषणा की तारीख/Pronouncement: 22.01.2026 आदेश/Order

condone the delay on the ground that the assessee was advised to bed rest for six weeks after the accident and the said period of six weeks expired in mid-May 2024, whereas the appeals were filed on 14.12.2024. The learned Authorised Representative of the Assessee has pointed out that as per clause-(ii) of sec.80AC the deduction

GAJULLANKA PRIMARY AGRICULTURE CO OP SOCIETY,GUNTUR vs. INCOME TAX OFFICER, WARD-1, TENALI

In the result, all the four appeals of the Assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita Nos.495 To 498/Viz./2025 Assessment Years 2018-2019 & 2019-2020 Gajullanka Primary The Income Tax Officer, Agriculture Co-Op Ward-1, Tenali. Society,Avulavaripalem, Vs. Pin – 522 201. Kolluru Mandal, Guntur State Of Andhra District – 522 324. Pradesh Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri C Subrahmanyam, Ca [Hybrid Mode] राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 22.01.2026 घोषणा की तारीख/Pronouncement: 22.01.2026 आदेश/Order

condone the delay on the ground that the assessee was advised to bed rest for six weeks after the accident and the said period of six weeks expired in mid-May 2024, whereas the appeals were filed on 14.12.2024. The learned Authorised Representative of the Assessee has pointed out that as per clause-(ii) of sec.80AC the deduction

ST. MARYS ENGLISH MEDIUM SCHOOL SOCIETY,NARASARAOPET vs. INCOME TAX OFFICER, (EXEMPTION WARD), GUNTUR

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

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.484 & 485/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14 & 2014-15) St. Marys English Medium School Society V. Ito (Exemption) Income Tax Office Main Road, Ravipadu Village Lakshmipuram Main Road Narasaraopet Mandal Guntur – 522006 Narasaraopet – 522604, Andhra Pradesh Andhra Pradesh [Pan: Aakts3349C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

condoning the delay in filing the appeal. 3. The learned Commissioner of Income Tax (Appeals) ought to have held that the disallowance of exemption claimed by the appellant u/s 11 and making addition of the gross receipts of Rs.1,69,03,822 is outside the scope of Intimation u/s 11 of the Act. 4. Without prejudice to Ground no.2

ST. MARYS ENGLISH MEDIUM SCHOOL SOCIETY,NARASARAOPET vs. INCOME TAX OFFICER, (EXEMPTION WARD), GUNTUR

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

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.484 & 485/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14 & 2014-15) St. Marys English Medium School Society V. Ito (Exemption) Income Tax Office Main Road, Ravipadu Village Lakshmipuram Main Road Narasaraopet Mandal Guntur – 522006 Narasaraopet – 522604, Andhra Pradesh Andhra Pradesh [Pan: Aakts3349C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

condoning the delay in filing the appeal. 3. The learned Commissioner of Income Tax (Appeals) ought to have held that the disallowance of exemption claimed by the appellant u/s 11 and making addition of the gross receipts of Rs.1,69,03,822 is outside the scope of Intimation u/s 11 of the Act. 4. Without prejudice to Ground no.2

BAYYE CHANDRA KUMAR,WEST GODAVARI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJAHMUNDRY

Bench: Us:

deduction of purchase of metal of Rs. 2,41,97,970/- and worked out a consequential addition of Rs.24,19,797/-. Accordingly, the A.O., vide his order passed under Section 143(3), dated 12.12.2019, framed the assessment in the case of the assessee. 4. Aggrieved, the assessee carried the matter in appeal before the CIT(A). 5. Ostensibly

ANDHRA PRADESH STATE CIVIL SUPPLIES CORPORATION LIMITED,KANURU vs. ITO, TDS, WARD(1), ELURU, ELURU

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

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.29/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2019-20) Vs. Andhra Pradesh State Civil The Income Tax Officer (Tds)-Ward-1 Eluru – 534001 Supplies Corporation Limited Andhra Pradesh 10-152/1, 4Th Floor Sai Towers, Ashok Nagar Bandar Road, Kanuru – 520007 Andhra Pradesh [Pan: Aabca7161R]

condonation of delay is prayed is 334 days. Page. No 3 I.T.A.No.29/VIZ/2025 Andhra Pradesh State Civil Supplies Corporation Limited 4. The original appeal was heard by CIT(A) Hyderabad-11 on 25.05.2023 and orders not yet received. The only issue herein under consideration in deduct

ANJAN DASGUPTA,GURGAON vs. DCIT, GUNTUR

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 218/Viz/2025 ("नधा"रण वष" / Assessment Year: 2016-17) Anjan Dasgupta, Vs. Dcit, Gurgaon. Circle-1(1), Pan: Afspd0589G Guntur. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Nitin Gulati, Advocate ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

condonation of delay is rejected as the same is not maintainable in view of the provisions of section 249(2) of the Act. Aggrieved by the order of the Ld. Addl./JCIT(A)-3, Ahmedabad, the assessee filed the present appeal before the Tribunal by raising the following grounds of appeal: 3 Anjan Dasgupta vs. DCIT “1. That the appellant

SAGARA VIKASA MUTUALLY AIDED CO OP THRIFT SOCIETY LIMITED,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-2(5), VISAKHAPATNAM

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.122/Viz/2025 (िनधा"रण वष" / Assessment Year : 2018-19) Sagara Vikasa Mutually Aided Vs. Income Tax Officer, Coop Thrift Society Ltd, Ward-2(5), Visakhapatnam. Visakhapatnam. Pan: Aacas9620H (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Smt A Aruna For Shri Gvn Hari ""याथ" क" ओर से / Revenue By : Dr. Aparna Villuri, Sr. Ar

deduction U/s. 80P of the Act was denied by Ld. AO on the ground that there is a delay in filing the return of income and the assessee preferred an appeal before the Ld. CIT(A). In the meantime, the assessee also filed an application before the Ld. Chief Commissioner of Income Tax, Hyderabad (“Ld. CCIT, Hyderabad”) seeking condonation

THE SALUR GIRIJAN CO OP MARKETING SOCIETY LIMITED,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

In the result, the appeal of the assessee society is allowed for statistical purposes in terms of our aforesaid observations

Bench: Us:

deduction u/s 80P(2)(f) of the Act of Rs.64,91,555/- and assessed its income at the said amount. 5. Aggrieved, the assessee society carried the matter in appeal before the CIT(A). As the assessee society had delayed the filing of the appeal before the CIT(A) by 344 days, therefore, it had filed an application seeking condonation

THE SALURU GIRIJAN CO OP MARKETING SOCIETY LIMITED,SALURU vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

In the result, the appeal of the assessee society is allowed for statistical purposes in terms of our aforesaid observations

Bench: Us:

deduction u/s 80P(2)(f) of the Act of Rs.64,91,555/- and assessed its income at the said amount. 5. Aggrieved, the assessee society carried the matter in appeal before the CIT(A). As the assessee society had delayed the filing of the appeal before the CIT(A) by 344 days, therefore, it had filed an application seeking condonation

BOMBAY GASLIGHT STORES,VISAKHAPATNAM vs. DCIT ,ACIT, CIRCLE 3(1),, VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.55/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2018-19) Bombay Gaslight Stores Vs. Dcit/Acit 10-1-27/A, Asilmetta Circle-3(1) Visakhapatnam Visakhapatnam [Pan : Aaaab0207B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

deductions u/s 40(b)(iv) of the Act in respect of interest and remuneration paid to the partners and made addition of the same. 4. Aggrieved by the intimation u/s 143(1) of the Act, the assessee preferred an appeal before the CIT(A) with the delay of 1008 days and filed condonation

NANDYALA NAGA VENKATA RAJU,WEST GODAVARI DIST vs. INCOME TAX OFFICER, WARD-1, TANAKU

deducting his commission. Also, the assessee to substantiate his\naforesaid claim had filed before the A.O details of fish farmers and the ledger extracts,\nconfirmation letters, Aadhar and copy of ledger account of commission income.\nHowever, the A.O observed that assessee had under booked his commission by showing\nexcess payment of the amounts given to fish farmers. Apart from that

SIVANANDAGURU EDUCATIONAL AND CULTURAL TRUST,JAGGAYYAPET MANDAL vs. THE INCOME TAX OFFICER, EXEMPTION WARD, RAJAHMUNDRY

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No. 165/Viz/2024 (िनधा"रण वष" / Assessment Year : 2018-19) Sivanandaguru Educational & Vs. The Income Tax Officer, Cultural Trust, Exemption Ward, D.No. 43-2, Balusupadu Village, Rajahmundry. Jaggayyapet Mandal, Krishna District, Andhra Pradesh – 52115. Pan: Aadts4140A (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 25/06/2024 घोषणा क" तारीख/Date Of : 14/08/2024 Pronouncement O R D E R

deduction U/s. 11 of the Act. The return was processed U/s. 143(1) of the Act. In the intimation issued U/s. 143(1) of the Act, dated 30/12/2020, the DDIT/ADIT-CPC computed the total income of the assessee at Rs. 5,36,171/- after making adjustment / disallowance on account of denial of exemption claimed