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1 - 9 of 9 (0.64 seconds)The Code of Civil Procedure, 1908
M/S. Kammavari Credit Co Operative ... vs The Asst. Commissioner Of Income Tax on 29 May, 2018
I.T.A No. 500/Ahd/2022 A.Y. 2019-20 Page No 7
The Khedbrahma Taluka Primary Teachers co-op. Credit Society Ltd. vs. Asst. Director of Income Tax
8.4. Respectfully following the above rulings, we hold the CPC
Centre is not correct in denying the claim of deduction u/s. 80P of
the Act to the assessee under 143(1)(a)(v) proceedings for this
Assessment Year 2019-10. Hence the intimation made by the CPC
Centre and tax demand raised thereon are hereby quashed. Thus
the grounds raised by the assessee are hereby allowed.
The Coinage Act, 2011
M/S. Anad Farmers Service Cooperative ... vs Central Board Of Direct Taxes (Cbdt) on 2 November, 2018
Ltd. Vs. CBDT
(68 Taxmann.com 93) as follows:
Section 139 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Smt Revathi Raju , Bangalore vs The Income Tax Officer Ward-6(3)(2), ... on 1 June, 2018
3. Aggrieved against the intimation, the assessee filed an appeal
before the Ld. CIT(A)-NFAC. Ld. CIT(A) dismissed the assessee
appeal following the decision of the ITAT Bangalore in Smt. Revathi
Raju vs. ITO in ITA No. 1425/Bang/2018 and the Hon'ble ITAT
Special Bench Rajkot in the case of Saffire Garments Vs. ITO in
ITA No. 397/Rajkot/2009 as the Return of Income was filed
belatedly u/s. 139(4) of the Act.
Tenovia Solutions Pvt Ltd, Chennai vs Adit,Cpc, Bengaluru on 11 May, 2022
In this connection, the Ld. Counsel drawn our attention to the
Co-ordinate Bench decision of the Chennai Bench in ITA No.
490/Chny/2021 dated 11.05.2022 in the case of Tenovia Solutions
Pvt. Ltd. vs. ADIT, CPC, Bangalore wherein the Tribunal has
condoned the delay of 12 minutes and 31 seconds in uploading the
Return of Income due to technical snag in the website of the
Income Tax Department. Thus the Ld. A.R. pleaded, if at all, if
there is a delay i.e. 4 minutes and 42 seconds only the same is
required to be condoned in the interest of justice and the claim of
deduction u/s. 80P be allowed to the assessee.
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