THE KRISHNA FARMERS SERVICE COOPERATIVE SOCIETY LIMITED,JAGGAIAHPET vs. INCOME TAX OFFICER, WARD -1(3), VIJAYAWADA

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

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Ble

139(1) of the Act and therefore disallowed the deduction Page No. 6 I.T.A.No.130/VIZ/2025 The Krishna Farmers Service Cooperative Society Limited claimed by the assessee. The Ld. AO arrived at this conclusion by treating the return of income filed belatedly as invalid and non-est. Section 80A(5) and Section 80AC of the Act are reproduced herein below

THE KOLAVENNU LARGE SIZED CO OPERATIVE CREDIT SOCIETY LTD,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-2(4), VIJAYAWADA

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.454/Viz/2025 (निर्धारणवर्ा/ Assessment Year: 2017-18) The Kolavennu Large Sized Vs. Income Tax Officer-Ward-2(4) Co-Operative Credit Society Ltd., Income Tax Office D.No. 3-3/1, Kolavennu Cr Building, 1St Floor, Annex Kankipadu Mandal M.G. Road, Vijayawada – 520002 Krishna District - 521153 Andhra Pradesh [Pan:Aabat0640F] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

139(1) of the Act and therefore disallowed the deduction claimed by the assessee. The Ld. AO arrived at this conclusion by treating the return of Page. No 5 I.T.A.No.454/VIZ/2025 The Kolavennu Large Sized Co-operative Credit Society Ltd., incomefiled belatedly as invalid and non-est. Section 80A(5) and Section 80AC of the Act are reproduced herein below

THE CHANDARLAPDU LARGE SIZE COOPERATIVE CREDIT SOCIETY LIMITED,CHANDARLAPADU vs. INCOME TAX OFFICER, WARD 1(3), VIJAYAWADA

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

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.11/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2017-18) The Chandarlapdu Large Size V. Income Tax Officer – Ward – 1(3) C.R. Building, 1St Floor Annex. Cooperative Credit Society Limited 2-10, Society Building M.G. Road, Vijayawada – 520002 Bobbilapadu Road, Chandarlapadu Post Mandal Andhra Pradesh Krishna District – 521182, Andhra Pradesh [Pan: Aacat7616A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

139(1) of the Act and therefore disallowed the deduction claimed by the assessee. The Ld. AO arrived at this conclusion by treating the return of income filed belatedly as invalid and non-est. Section 80A(5) and Section 80AC of the Act are reproduced herein below for reference: “80A(5) Where the assessee fails to make a claim

THE P A C S NOH 1002,PACS VELVADAM vs. INCOME TAX OFFICER, WARD 3(5), VIJAYAWADA

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

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.199/Viz/2024 (निर्धारणवर्ा/ Assessment Year: 2017-18) The P.A.C.S Noh 1002 V. Income Tax Officer – Ward – 3(5) Pacs Velvadam, Velvadam Post C.R. Building Mylavaram, Krishna District – 521230 Andhra Pradesh Andhra Pradesh [Pan: Aabap8170G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

9. Per contra, the Ld. DR submitted that the assessee has not filed a valid return of income in accordance with the provisions of section 139(1) or 139(4) of the Act in order to claim deduction under section 80P of the Act. The Ld. DR further submitted that as per section 80A(5) of the Act when

NO H 1043 BHUJABALAPATNAM PRIMARY AGRICULTURE COOPERATIVE CREDIT SOCIETY LTD,KRISHNA DIST vs. INCOME TAX OFFICER, WARD-1, GUDIWADA

In the result, the appeal filed by the assessee is allowed

Bench: The Tribunal. The Petitioner/Appellant Society Has Filed An Affidavit Explaining The Reasons For The Delay In Filing The Appeal Before The Tribunal, Wherein It Was Submitted That The Order Passed By The Ld. Cit(A) Was Sent To The Email Of Its Then Ar, Ca B.V. Rao, Instead Of Its Email "Krishnapacs085@Gmail.Com," As Had Been Requested By It. The Appellant Society Came To Know Of The Order Only When Itd Officials Called Upon It To Pay The Tax Arrears. It Further Submitted That, Due To The Above Circumstances Beyond Its Control & Prayed That The Delay Of 69 Days In Filing The Appeal Before The Tribunal May Please Be Condoned In The Interest Of Justice & That The Appeal Be Decided On Merits.

139(1) of the Act, the deduction claimed under Section 80P(2)(a)(i) cannot be allowed in view of the provisions of Section 80A(5) of the Act. 9. Aggrieved by the order of the Ld. CIT(A), the assessee is now in appeal before the Tribunal. 10. The learned counsel for the assessee Shri K. Siva Rama Kumar

KUNTAMUKKALA PREMARY AGRICULTURE CO-OPERATIVE CREDIT SOCIETY LTD,G KONDURU vs. INCOME TAX OFFICER, WARD 1(3), , VIJAYAWADA

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

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.247/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2017-18) Kuntamukkala Primary Agriculture V. Income Tax Officer – Ward – 1(3) C.R. Building, 1St Floor Annex. Co-Operative Credit Society Ltd. G-2157, Kuntamukkala Pacs M.G. Road, Vijayawada – 520002 Kuntamukkala, G. Konduru Mandal Andhra Pradesh Andhra Pradesh – 521229 [Pan: Aabak5873H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

139(1) of the Act and therefore disallowed the deduction claimed by the assessee. The Ld. AO arrived at this conclusion by treating the return of income filed belatedly as invalid and non-est. Section 80A(5) and Section 80AC of the Act are reproduced herein below for reference: “80A(5) Where the assessee fails to make a claim

NARASIMHA RAO PALEM PRIMARY AGRICULTURAL CREDIT SOCIETY LTD,KRISHNA DIST vs. INCOME TAX OFFICER, WARD-3(3), VIJAYAWADA

In the result, appeal filed by the assessee is dismissed

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.211/Viz/2023 (धनिाारण िर्ा / Assessment Year : 2017-18) The Narasimha Rao Palem Vs. Income Tax Officer, Primary Agricultural Credit Ward-3(3), Society Limited, Vijayawada. Krishna District – 521214. Pan: Aacat7998M (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Assessee By : Shri C. Subrahmanyam, Ca प्रत्यार्थी की ओर से / Revenue By : Dr. Aparna Villuri, Sr. Ar सुनिाई की तारीख / Date Of Hearing : 07/05/2025 घोर्णा की तारीख/Date Of : 20/05/2025 Pronouncement O R D E R

9. For these and such other submissions that are to be urged at the time of hearing of the appeal the appellant prays that the claim made by the assessee U/s. 80P of the Act be allowed in the interest of justice.” 3. At the outset, the Learned Authorized Representative [Ld. AR] argued that the assessee is a Primary Agricultural

THE MUNDLAPADU PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,MUNDLAPADU VILLAGE vs. THE INCOME TAX OFFICER, WARD-1(3), VIJAYAWADA

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.250/Viz/2024 (िनधा"रण वष" / Assessment Year : 2017-18) The Mundlapadu Primary Vs. The Income Tax Officer, Agricultural Cooperative Credit Ward-1(3), Society Limited, Mundlapadu Vijayawada. Village & Post, Penuganchiprolu Mandal, Krishna District, Andhra Pradesh – 521190. Pan: Aacat7977J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Smt. A. Aruna, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 15/07/2024 घोषणा क" तारीख/Date Of : 25/07/2024 Pronouncement O R D E R

139 of the Act and disallowed the claim of deduction u/s. 80P of the Act. Section 80A(5) of the Act is extracted below for reference: “Sec. 80A (5) Where the assessee fails to make a claim in his return of income for any deduction under section 10A or section 10AA or section 10B or section 10BA or under

RANAR AGROCHEM LIMITED,PARAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, VISAKHAPATNAM

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.288/Viz/2024 (िनधा"रण वष"/Assessment Year:2014-15) Ranar Agrochem Limited, Vs. Deputy Commissioner Visakhapatnam. Of Income Tax, Visakhapatnam. Pan: Aaccp0372M (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M. Madhusudan, Ca (Hybrid) राज" व "ारा/Revenue By: Sri Jenardhanan V, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 14/10/2025 घोषणा की तारीख/Date Of 31/10/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Company Is Directed Against The Order Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Center (Nfac), Delhi, Dated 15/05/2024, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “A.O.”) Under Section 143(3) Of The Income Tax Act, 1961 (For Short “The Act”) Dated 30/12/2016 For A.Y.

139. assessee would be entitled to deduction under section 438 and such deduction would be admissible for the accounting year. This provision does not cover employee contribution referred to in clause (va) of sub-section (1) of section 36 of the Act. Though section 43B of the Act covers only employer's contribution and does not cover employee contribution, some

CHANUBANDA PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LTD,KRISHNA DIST vs. INCOME TAX OFFICER, WARD-3(5), VIJAYAWADA

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.152/Viz/2023 (निर्धारण वर्ा / Assessment Year :2017-18) The Chanubanda Primary Vs. The Income Tax Officer, Agricultural Cooperative Credit Ward-3(5), Society Limited, Chanubanda Vijayawada. Village, Chatrai Mandal, Krishna District, Andhra Pradesh–521214. Pan: Aacat 7978 H (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : Sri Asrss Siva Prasad, Ar प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

disallowed the claim of deduction u/s. 80P of the Act. Section 80A(5) of the Act is extracted below for reference: “Sec. 80A (5) Where the assessee fails to make a claim in his return of income for any deduction under section 10A or section 10AA or section 10B or section 10BA or under any provision of this Chapter under

KRISHNA CHAITANYA DURGASI,HYDERABAD vs. INCOME TAX OFFICER, WARD-1, ELURU

In the result, appeal filed by the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Blekrishna Chaitanya Durgasi V. Income Tax Officer - Ward – 1 Eluru Flat No. 507, Om Sai Residency Huda Trade Center Behind Punjab National Bank Lingampally, Hyderabad – 500019 Telangana Pan: Ahkpd6655R (Appellant) (Respondent) Shri C. Subrahmanyam, Ar Assessee Represented By : Department Represented By : Dr. Aparna Villuri, Sr. Ar

section 139(1) of the Act and 139(9) of the Act. Page No. 3 Krishna Chaitanya Durgasi Ld.CIT(A) rejected the submissions made by the assessee and upheld the order of the CPC. 5. Being aggrieved by the order of the Ld. CIT(A), assessee is in appeal before us by raising the following grounds in its appeal

KONIZERLA SRI TILAK PACS, KRISHNA DIST vs. INCOME TAX OFFICER, WARD-3(5), VIJAYAWADA

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.136/Viz/2024 (िनधा"रण वष" / Assessment Year : 2017-18) Konizerla Sri Tilak Pacs, Vs. Income Tax Officer, 1-126 Konizerla, Penugolanu Ward-3(5), Post, Gampalagudem Mandal, Vijayawada. Krishna District, Andhr Pradesh. Pan: Aabak2512K (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri C. Subrahmanyam, Ar ""याथ" क" ओर से / Respondent By : Sri Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 18/07/2024 घोषणा क" तारीख/Date Of : 14/08/2024 Pronouncement O R D E R

disallowed the claim of deduction u/s. 80P of the Act. Section 80A(5) of the Act is extracted below for reference: “Sec. 80A (5) Where the assessee fails to make a claim in his return of income for any deduction under section 10A or section 10AA or section 10B or section 10BA or under any provision of this Chapter under

THE CHANDRAGUDEM PRIMARY AGRL COOP CREDIT SOCIETY LTD,KRISHNA DIST vs. INCOME TAX OFFICER, WARD-3(5), VIJAYAWADA

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.118/Viz/2023 (निर्धारण वर्ा / Assessment Year : 2017-18) The Chandragudem Primary Agrl. Vs. Income Tax Officer, Coop. Credit Society Limited Noh Ward-3(5), 2091, Chandragudem Village, Vijayawada. Mylavaram Mandal, Krishna District, Andhra Pradesh-521230. Pan: Aacat 8165 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : Sri Asrss Siva Prasad, Ar प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख / Date Of Hearing : 20/03/2024 घोर्णध की तधरीख/Date Of : 27/03/2024 Pronouncement O R D E R Per Duvvuru Rl Reddy:

disallowed the claim of deduction u/s. 80P of the Act. Section 80A(5) of the Act is extracted below for reference: “Sec. 80A (5) Where the assessee fails to make a claim in his return of income for any deduction under section 10A or section 10AA or section 10B or section 10BA or under any provision of this Chapter under

MARUTHI PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LTD KR180 MUNUKULLA,TIRUVURU MANDAL vs. INCOME TAX OFFICER, WARD-3(5), VIJAYAWADA

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.151/Viz/2022 ("नधा"रण वष" / Assessment Year : 2017-18) Maruthi Primary Agricultural Vs. Income Tax Officer, Cooperative Credit Society Ward-3(5), Limited, Vijayawada. D.No.2-144, Mustikuntla, Kommireddypalli Post, Tiruvuru Mandal, Krishna District, Andhra Pradesh-521235. Pan: Aafam 2300 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Asrss Siva Prasad, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

disallowed the claim of deduction u/s. 80P of the Act. Section 80A(5) of the Act is extracted below for reference: “Sec. 80A (5) Where the assessee fails to make a claim in his return 7 of income for any deduction under section 10A or section 10AA or section 10B or section 10BA or under any provision of this Chapter

ACIT, CIRCLE-2(1), VISAKHAPATNAM vs. VIZAG SEAPORT PVT. LTD., VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon‟Ble & Shri S Balakrishnan, Hon‟Ble(Through Hybrid Hearing) आयकरअपीलसं./ I.T.A. No. 383/Viz/2017 (धनधाारणिर्ा/ Assessment Year : 2012-13) The Assistant Commissioner Of Vs. M/S. Vizag Seaport Pvt Ltd., Income Tax, Administrative Block, Circle-5(1), S4 Gallery, Port Area, Visakhapatnam. Visakhapatnam – 530035. (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent) [Pan :Aabcv2484K] अपीलाथी की ओर से/ Assessee By : Sri Fenil A Bhatt, Ar प्रत्याथी की ओर से/ Revenue By : Dr. Satyasai Rath, Cit-Dr सुनिाई की तारीख/ Date Of Hearing : 15/02/2024 घोर्णा की तारीख/Date Of : /04/2024 Pronouncement O R D E R Pers. Balakrishnan:

9 „professional services‟ for the purpose of section 194J of the Act. In the instant case M/s. Vijay Nirman Co. Pvt Ltd., has provided engineering services using qualified engineers guiding the semi skilled and unskilled workers. We therefore have no hesitation to conclude that the assessee availed engineering services from M/s. Vijay Nirman Co. Pvt Ltd., and hence the assessee

DASARI BUJJI,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(1), VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.20/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2019-20) Dasari Bujji Vs. Income Tax Officer D.No.40-54-5/31 Ward-1(1) Sanjeevayya Colony, Visakhapatnam Near Bethadha Church, Tatichetlapalem, Visakhapatnam [Pan : Bklpd8566J]

disallowance of deduction claimed under 69[section 10AA or under any of the provisions of Chapter VI-A under the heading "C.—Deductions in respect of certain incomes", if] the return is furnished beyond the due date specified under sub-section (1) of section 139; or (vi) addition of income appearing in Form 26AS or Form 16A or Form

SRI RANGA MOTORS,VIZIANAGARAM vs. INCOME TAX OFFICE, WARD-1, VIZIANAGARAM

In the result, appeals of the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.175/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Eastern Warehouse Corporation Vs. Income Tax Officer Visakhapatnam Ward-1(1) [Pan : Aaafe3741J] Visakhapatnam आयकर अपील सं./I.T.A.No.179/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Sri Ranga Motors Vs Income Tax Officer Vizianagaram Ward-1 [Pan : Aabbfs8249P] Vizianagaram आयकर अपील सं./I.T.A.No.174/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2019-20) Tetali Anil Kumar Vs. Income Tax Officer Visakhapatnam Ward-3(3) [Pan : Aaqpt9453L] Visakhapatnam आयकर अपील सं./I.T.A.No.184/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2019-20) T.Srinivasa Rao & Co. Vs. Income Tax Officer Visakhapatnam Ward-1(1) [Pan : Aamft1310Q] Visakhapatnam

disallowance of deduction claimed under 69[section 10AA or under any of the provisions of Chapter VI-A under the heading "C.—Deductions in respect of certain incomes", if] the return is furnished beyond the due date specified under sub-section (1) of section 139; or (vi) addition of income appearing in Form 26AS or Form 16A or Form

TETALI ANIL KUMAR,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD -3(3),, VISAKHAPATNAM

In the result, appeals of the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.175/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Eastern Warehouse Corporation Vs. Income Tax Officer Visakhapatnam Ward-1(1) [Pan : Aaafe3741J] Visakhapatnam आयकर अपील सं./I.T.A.No.179/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Sri Ranga Motors Vs Income Tax Officer Vizianagaram Ward-1 [Pan : Aabbfs8249P] Vizianagaram आयकर अपील सं./I.T.A.No.174/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2019-20) Tetali Anil Kumar Vs. Income Tax Officer Visakhapatnam Ward-3(3) [Pan : Aaqpt9453L] Visakhapatnam आयकर अपील सं./I.T.A.No.184/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2019-20) T.Srinivasa Rao & Co. Vs. Income Tax Officer Visakhapatnam Ward-1(1) [Pan : Aamft1310Q] Visakhapatnam

disallowance of deduction claimed under 69[section 10AA or under any of the provisions of Chapter VI-A under the heading "C.—Deductions in respect of certain incomes", if] the return is furnished beyond the due date specified under sub-section (1) of section 139; or (vi) addition of income appearing in Form 26AS or Form 16A or Form