AA520 Veerappampalayam Primary Agricultural Cooperative Credit Society Ltd. v. Deputy Commissioner of Income Tax

138 Taxmann.com 571High Court2022#1450 most cited

What is AA520 Veerappampalayam Primary Agricultural Cooperative Credit Society Ltd. v. Deputy Commissioner of Income Tax authority for?

The Centralized Processing Centre (CPC) can deny deductions claimed under Chapter VI-A, such as Section 80P, during the processing of a return under Section 143(1) if conditions for claiming such deductions, including filing the return by the due date as per Section 80AC, are not met.

78

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2022 to 2026.

Also referred to as

AA520 Veerappampalayam Primary Agricultural Cooperative Credit Society Ltd. · Section 143(1) · Section 80P · Section 80AC · CPC power to disallow deduction · processing of return · denial of Chapter VI-A deduction · filing return by due date · cooperative society income · belated return disallowance

Sections most often in play

Section 139(1)Section 143(1)Section 80ACSection 80PSection 143(1)(a)Section 119(2)(b)Section 139Section 139(4)

Issues it is cited on

section 80ac(ii)section 143(1)(a)(ii)section 226section 143(1)(a)(v)section 80acsection 104section 89section 80p(2)(i)section 10basection 80asection 143(1)(a)(iv)section 80a(5)

Judgments citing AA520 Veerappampalayam Primary Agricultural Cooperative Credit Society Ltd. v. Deputy Commissioner of Income Tax

Chillakuru Primary Agricultural Cooperative Society Limited No V 529, Pellakur vs. Income Tax Officer, Ward-1, Gudur

In the result, appeal of the Assessee is dismissed

ITA 1522/HYD/2025[2018-19]Status: HeardITAT Hyderabad10 Apr 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.1522/Hyd/2025 Assessment Year 2018-2019 Chillakuru Primary The Income Tax Officer, Agricultural Ward-1, Gudur. Cooperative Society Vs. Pin – 524 101. Limited No.529, State Of Andhra Pellakur. Pradesh. Pin – 524 129. Tirupati. Pan Aabac1880A (Appellant) (Respondent) -None- िनधा"रती "ारा/Assessee By : राज" व "ारा/Revenue By : Sri Karthik Manickam, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 07.04.2026 घोषणा की तारीख/Pronouncement: 10.04.2026 आदेश/Order Per Vijay Pal Rao:

For Respondent: Sri Karthik Manickam, Sr. AR
Section 119(2)(b)Section 139(1)Section 139(4)Section 148Section 80ASection 80P

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA.No.1522/Hyd/2025 Assessment Year 2018-2019 Chillakuru Primary The Income Tax Officer, Agricultural Ward-1, GUDUR. Cooperative Society vs. PIN – 524 101. Limited No.529, State of Andhra PELLAKUR. Pradesh. PIN – 524 129. TIRUPATI. PAN AABAC1880A (Appellant) (Respondent) -None- िनधा"रती "ारा/Assessee by : राज" व "ारा/Revenue by : Sri Karthik Manickam, Sr. AR सुनवाई की तारीख/Date of hearing: 07.04.2026 घोषणा की त…

Sri Sowrabha Mahila Pattina Sahakara Sangha, Tumkur vs. Income Tax Officer, Ward-1, Tiptur

The appeals are dismissed, however

ITA 117/BANG/2025[2019-20]Status: DisposedITAT Bangalore09 Feb 2026AY 2019-20

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2019-20

For Appellant: Ms. Sahana T.H.M, Advocate
Section 119(2)(b)Section 143(1)Section 143(1)(a)Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2019-20 Shri Sowrabha Mahila Pattina The Income Tax Officer, Sahakara Sangha, Ward1, Tiptur, Tumkur-572201 Vs. Tiptur. PAN: AARAS0819H APPELLANT RESPONDENT Assessee by : Ms. Sahana T.H.M, Advocate : Shri Ganesh R Ghale – Advocate, Revenue by Standing Counsel for Revenue Date of Hearing : 26-11-2025 Date of Pronouncement : 09-02-2026 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1. ITA No. 117/Bang/2025 is filed by Shri Sowrabha Mahila Patti…

DCIT, CC-14, New Delhi vs. A.P. Securitas Pvt. Ltd, Delhi

In the result, application for condonation of delay of 52 days in filing of appeal is allowed and appeal filed by the Department of Revenue is dismissed

ITA 3077/DEL/2025[2022-23]Status: DisposedITAT Delhi21 Jan 2026AY 2022-23

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumardcit, Vs. A. P. Securitas Pvt. Ltd, Central Circle-14, 10-Dda, Commercial Complex, New Delhi New Delhi (Appellant) (Respondent) Pan: Aaaca1315R

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 139Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 250Section 80ASection 80J

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER DCIT, Vs. A. P. Securitas Pvt. Ltd, Central Circle-14, 10-DDA, Commercial Complex, New Delhi New Delhi (Appellant) (Respondent) PAN: AAACA1315R Assessee by : Shri Gaurav Jain, Adv Shri Tarun Chanana, Adv Revenue by: Shri Dayainder Singh Sidhu, CIT DR Date of Hearing 04/11/2025 Date of pronouncement 21/01/2026 O R D E R PER VIMAL KUMAR, J.M. 1. The application for condonation of delay of 38 days in filing of appeal and appeal are against the order dated 30.12.2024 by th…

Kedambadi Milk Producers Co-Operative Women Society Limited, Kedambadi vs. Income Tax Officer Ward 1 Puttur, Puttur

In the result appeal of the assessee is dismissed

ITA 280/BANG/2025[2019-2020]Status: DisposedITAT Bangalore22 Dec 2025AY 2019-2020

Bench: Shri Prashant Maharishiassessment Year : 2019-20

For Appellant: Shri Krishna Kantila, CAFor Respondent: Shri Ganesh R. Ghale, Advocate, Standing Counsel
Section 139Section 139(1)Section 143Section 154Section 80Section 80ASection 80PSection 80p

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT Assessment year : 2019-20 Chikkamudnoor Milk Producers Vs. The Income Tax Officer, Co-operative Society Ltd., Ward 1, Chikkamudnoor – 574 203. Puttur. PAN: AADAC 3045M APPELLANT RESPONDENT Assessment year : 2019-20 Kedambadi Milk Producers Co-operative Vs. The Income Tax Officer, Women Society Ltd., Ward 1, Kedambadi – 574 210. Puttur. PAN: AACAK 4728Q APPELLANT RESPONDENT Appellant by : Shri Krishna Kantila, CA Respondent by : Shri Ganesh R. Ghale, Advocate, Standing Counsel. Date of hearing : 24.11.…

Chikkamudnoor Milk Producers Co-Operative Society Limited, Chikkamudnoor vs. Income Tax Officer, Ward-1, Puttur

In the result appeal of the assessee is dismissed

ITA 104/BANG/2025[2019-20]Status: DisposedITAT Bangalore22 Dec 2025AY 2019-20

Bench: Shri Prashant Maharishiassessment Year : 2019-20

For Appellant: Shri Krishna Kantila, CAFor Respondent: Shri Ganesh R. Ghale, Advocate, Standing Counsel
Section 139Section 139(1)Section 143Section 154Section 80Section 80ASection 80PSection 80p

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT Assessment year : 2019-20 Chikkamudnoor Milk Producers Vs. The Income Tax Officer, Co-operative Society Ltd., Ward 1, Chikkamudnoor – 574 203. Puttur. PAN: AADAC 3045M APPELLANT RESPONDENT Assessment year : 2019-20 Kedambadi Milk Producers Co-operative Vs. The Income Tax Officer, Women Society Ltd., Ward 1, Kedambadi – 574 210. Puttur. PAN: AACAK 4728Q APPELLANT RESPONDENT Appellant by : Shri Krishna Kantila, CA Respondent by : Shri Ganesh R. Ghale, Advocate, Standing Counsel. Date of hearing : 24.11.…

Vidyut Transmission Karmachari Vetan Bhogi Credit Cooperative Society, Lucknow vs. CPC Bangalore/ITO-2(1), Lucknow

Appeal of the assessee is partly allowed for statistical

ITA 464/LKW/2025[2019-20]Status: DisposedITAT Lucknow19 Dec 2025AY 2019-20

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80PSection 80P(2)(a)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’ BENCH LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.464/LKW/2025 Assessment year:2019-20 Vidyut Transmission Vs. CPC, Karmachari Vetan Bhogi Bengaluru Credit Cooperative Society, Income Tax Officer-2(1), Lucknow- 226001 Lucknow PAN: AAAAV 8716H (Appellant) (Respondent) Appellant by Shri Shubham Rastogi, CA Respondent by Shri Amit Kumar, Addl. CIT, D.R. O R D E R PER: ANADEE NATH MISSHRA, A.M. 1. This appeal vide I.T.A. No.464/Lkw/2025 has been filed by the assessee for assessment year 2019-20 agai…

ACIT, Circle-2, Noida vs. Noida Special Economic Zone Authority, Noida

In the result, the assessing officer is directed to allow both the disallowances

ITA 6732/DEL/2018[2012-13]Status: DisposedITAT Delhi12 Dec 2025AY 2012-13

Bench: Shripawan Singhand Shribrajesh Kumar Singhआ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) Noida Special Economic Zone Authority, बनाम Dcit, Phase-Ii, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, Pan No.Aaaln0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Noida Special Economic Zone Authority, बनाम Dcit,Circle-2, Phase-Ii, Dadri Road, Noida, Aayakar Bhawan, 2D, Vs. Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6732/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Acit, बनाम Noida Special Economic Zone Authority, Circle-2, Phase-Ii, Dadri Road, Noida, Vs. Aayakar Bhawan, 2D, Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Ram Avtar Sharma, Ca & Shri Bhupesh Agarwal, Ca Revenue By Ms. Monika Singh, Cit-Dr सुनवाईक"तारीख/ Date Of Hearing: 26.11.2025 उ"ोषणाक"तारीख/Pronouncement On 12.12.2025 आदेश /O R D E R Per Pawan Singh:

Section 139(1)Section 139(4)Section 143(1)Section 147Section 148Section 154Section 34Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRIPAWAN SINGH, JUDICIAL MEMBERAND SHRIBRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT, Phase-II, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, PAN No.AAALN0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT,Circle-2, Phase-II, Dadri Road, Noida, Aayakar B…

Noida Special Economic Zone Authority, Noida vs. DCIT, Circle-2, Noida

In the result, the assessing officer is directed to allow both the disallowances

ITA 6541/DEL/2018[2012-13]Status: DisposedITAT Delhi12 Dec 2025AY 2012-13

Bench: Shripawan Singhand Shribrajesh Kumar Singhआ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) Noida Special Economic Zone Authority, बनाम Dcit, Phase-Ii, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, Pan No.Aaaln0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Noida Special Economic Zone Authority, बनाम Dcit,Circle-2, Phase-Ii, Dadri Road, Noida, Aayakar Bhawan, 2D, Vs. Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6732/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Acit, बनाम Noida Special Economic Zone Authority, Circle-2, Phase-Ii, Dadri Road, Noida, Vs. Aayakar Bhawan, 2D, Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Ram Avtar Sharma, Ca & Shri Bhupesh Agarwal, Ca Revenue By Ms. Monika Singh, Cit-Dr सुनवाईक"तारीख/ Date Of Hearing: 26.11.2025 उ"ोषणाक"तारीख/Pronouncement On 12.12.2025 आदेश /O R D E R Per Pawan Singh:

Section 139(1)Section 139(4)Section 143(1)Section 147Section 148Section 154Section 34Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRIPAWAN SINGH, JUDICIAL MEMBERAND SHRIBRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT, Phase-II, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, PAN No.AAALN0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT,Circle-2, Phase-II, Dadri Road, Noida, Aayakar B…

Noida Special Economic Zone Authority, Noida vs. DCIT, Circle-2, Noida

In the result, the assessing officer is directed to allow both the disallowances

ITA 6540/DEL/2018[20101-11]Status: DisposedITAT Delhi12 Dec 2025

Bench: Shripawan Singhand Shribrajesh Kumar Singhआ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) Noida Special Economic Zone Authority, बनाम Dcit, Phase-Ii, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, Pan No.Aaaln0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Noida Special Economic Zone Authority, बनाम Dcit,Circle-2, Phase-Ii, Dadri Road, Noida, Aayakar Bhawan, 2D, Vs. Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6732/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Acit, बनाम Noida Special Economic Zone Authority, Circle-2, Phase-Ii, Dadri Road, Noida, Vs. Aayakar Bhawan, 2D, Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Ram Avtar Sharma, Ca & Shri Bhupesh Agarwal, Ca Revenue By Ms. Monika Singh, Cit-Dr सुनवाईक"तारीख/ Date Of Hearing: 26.11.2025 उ"ोषणाक"तारीख/Pronouncement On 12.12.2025 आदेश /O R D E R Per Pawan Singh:

Section 139(1)Section 139(4)Section 143(1)Section 147Section 148Section 154Section 34Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRIPAWAN SINGH, JUDICIAL MEMBERAND SHRIBRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT, Phase-II, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, PAN No.AAALN0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT,Circle-2, Phase-II, Dadri Road, Noida, Aayakar B…

F.V. 112 the Villupuram District Public Health Department Employees Coop Thrift and Credit Society, Villupuram vs. Income Tax Officer, Villupuram

In the result the appeal is allowed

ITA 2047/CHNY/2025[2019-20]Status: DisposedITAT Chennai10 Oct 2025AY 2019-20

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./ Ita No.2047/Chny/2025 िनधा8रण वष8 /Assessment Year: 2019-20 Fv 112 The Villupuram District Public The Income Tax Officer, Vs. Health Department Employees Co-Op. Ward-1, Thrift & Credit Society, 60, Vilupuram. Kandasamy Layout, 1St Street, (K.K. Road), Villupuram 605 602, Viluppuram [Pan: Aaaaf4857B]

For Appellant: Shri G. Reddi Prakash, C.AFor Respondent: Ms. R. Anita, Addl. CIT
Section 139(1)Section 139(4)Section 143(1)(a)Section 80ASection 80P

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद एवं एस. आर. रघुनाथा, लेखा सद के सम( BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.2047/Chny/2025 िनधा8रण वष8 /Assessment Year: 2019-20 FV 112 The Villupuram District Public The Income Tax Officer, Vs. Health Department Employees Co-op. Ward-1, Thrift and Credit Society, 60, Vilupuram. Kandasamy layout, 1st Street, (K.K. Road), Villupuram 605 602, Viluppuram [PAN: AAAAF4857B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथE की ओर…

Ft 92 the Vilupuram and Tindivanam Gov Arts College Teaching and Non-Teaching Staffs Co-Op Society, Vilupuram vs. Income Tax Officer, Vilupuram

In the result the appeal is allowed

ITA 2046/CHNY/2025[2019-2020]Status: DisposedITAT Chennai10 Oct 2025AY 2019-2020

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./ Ita No.2046/Chny/2025 िनधा8रण वष8 /Assessment Year: 2019-20

For Appellant: Shri G. Reddi Prakash, C.AFor Respondent: Ms. R. Anita, Addl. CIT
Section 119(2)(b)Section 139Section 139(1)Section 143(1)(a)Section 80Section 80ASection 80P

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद एवं एस. आर. रघुनाथा, लेखा सद के सम( BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.2046/Chny/2025 िनधा8रण वष8 /Assessment Year: 2019-20 FT 92 The Vilupuram and Tindivanam The Income Tax Officer, Vs. Govt. Arts College Teaching and Non- Ward-1, Teaching Staffs Co-op. Society, Vilupuram. Kilperumpakkam 605 602, Viluppuram. [PAN: AAAAF4718K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथE की ओर से/ Appellant by : Shri G. Reddi Prak…

Tholur Paccs, Salem vs. ITO, Ward-1(6), Salem

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1923/CHNY/2025[2018-19]Status: DisposedITAT Chennai29 Sept 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita No.1923/Chny/2025 िनधा9रण वष9 /Assessment Year: 2018-19

For Appellant: Shri T. Vasudevan, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 119(2)(b)Section 139(1)Section 143(3)Section 80ASection 80P

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद एवं "ी जगदीश, लेखा सद के सम' BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1923/Chny/2025 िनधा9रण वष9 /Assessment Year: 2018-19 Tholur Primary Agricultural Co-op. The Income Tax Officer, Credit Society, Vs. Ward-1(6), No.106, Tholur Pagalpatti Post, Salem. Omalur Taluk, Salem District – 636 304. PAN: AACAT 0380M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथF की ओर से/ Appellant by : Shri T. Vasudevan, Advocate HIथF की ओर से /Responde…

546 Sulur Primary Agricultural Co-Op Credit Socirty, Coimbatore vs. Income Tax Officer Non Corp Ward 4(1), Coimbatore

In the result, the appeal and the Stay application of the assessee are dismissed

ITA 2159/CHNY/2025[2018-2019]Status: DisposedITAT Chennai26 Sept 2025AY 2018-2019

Bench: Shri Ss Viswanethra Ravi & Shri Ratnesh Nandan Sahay546 Sulur Primary Agriculture Co- I.T.O., Operative Credit Society, Vs. Non-Corp Ward 4(1), 61, Town Corporation Street, 67A Race Course Road, Sulur S.O. Rajkamal Tex, Coimbatore, Tamil Nadu. Coimbatore-641402 (Tamil Nadu) Pan No. Aaaaz 0534 D Appellant/ Assessee Respondent/ Revenue

Section 139(1)Section 143(1)(a)Section 147Section 148Section 148ASection 80ASection 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER 546 Sulur Primary Agriculture Co- I.T.O., operative Credit Society, Vs. Non-corp Ward 4(1), 61, Town Corporation Street, 67A Race Course Road, Sulur S.O. Rajkamal tex, Coimbatore, Tamil Nadu. Coimbatore-641402 (Tamil Nadu) PAN No. AAAAZ 0534 D Appellant/ Assessee Respondent/ Revenue S.A. 79/Chny/2025 (Arising out of ITA No. 2159/Chny/2025) (Assessment Year 2018-19) 546 Sulur Primary Agriculture Co- I.T.O., operative Credi…

Prabhat Gramin Bigarsheti Sahakari Patnsanstha Maryadit Tadwadi, Raigad vs. ITO, Ward 3, Panvel

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

ITA 1433/PUN/2024[2017-18]Status: DisposedITAT Pune12 Jun 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Akash KumarFor Respondent: Shri Vishal Makawane
Section 143(1)(a)Section 154Section 44ASection 44BSection 80Section 80PSection 80P(2)Section 80P(2)(a)

…आयकर अपीलीय अधिकरण “एक सदस्य मामला” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1433/PUN/2024 निर्धारण वर्ा / Assessment Year : 2017-18 Prabhat Gramin Bigarsheti Sahakari ITO, Ward – 3, Patsanstha Maryadit, Panvel At-Tadwadi, Post-Chirdhe, Tal-Murud, Vs. Dist.-Raigad, Murud, Maharashtra-402109 PAN : AAFAP2554G अपीलधर्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Akash Kumar Department by : Shri Vishal Makawane Date of hearing : 29-04-2025 Date of 12-06-2025 Pronouncemen…

A K Enterprises, Bengaluru vs. DCIT, Circle-4(3)(1), Bangalore

In the result, accordingly, both the appeals of the assessee are allowed for statistical purposes

ITA 181/BANG/2025[2019-20]Status: DisposedITAT Bangalore28 Mar 2025AY 2019-20

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

For Appellant: Shri Siddesh N. Gaddi, CAFor Respondent: Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru
Section 143(1)Section 143(1)(a)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. 180 & 181/Bang/2025 Assessment years : 2018-19 & 2019-20 M/s. A.K. Enterprises, Vs. The Deputy Commissioner No.229, 22nd Cross, of Income Tax, HSR Extension, Agara 1st Sector, Circle 4(3)(1), Bengaluru – 560 034. Bangalore. PAN: AAXFA 8360L APPELLANT RESPONDENT Appellant by : Shri Siddesh N. Gaddi, CA Respondent by : Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 24.03.2025 Date of Pronouncement : 28.03.2025 O R D E R Per Laxmi Prasad Sa…

A K Enterprises, Bengaluru vs. DCIT, Circle-4(3)(1), Bangalore

In the result, accordingly, both the appeals of the assessee are allowed for statistical purposes

ITA 180/BANG/2025[2018-19]Status: DisposedITAT Bangalore28 Mar 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

For Appellant: Shri Siddesh N. Gaddi, CAFor Respondent: Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru
Section 143(1)Section 143(1)(a)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. 180 & 181/Bang/2025 Assessment years : 2018-19 & 2019-20 M/s. A.K. Enterprises, Vs. The Deputy Commissioner No.229, 22nd Cross, of Income Tax, HSR Extension, Agara 1st Sector, Circle 4(3)(1), Bengaluru – 560 034. Bangalore. PAN: AAXFA 8360L APPELLANT RESPONDENT Appellant by : Shri Siddesh N. Gaddi, CA Respondent by : Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 24.03.2025 Date of Pronouncement : 28.03.2025 O R D E R Per Laxmi Prasad Sa…

Hinganghat Nagri Sahakari Pat Sanstha, Hinganghat vs. Income Tax Officer Ward-1, Wardha

In the result, appeal by the assessee for A

ITA 569/NAG/2024[2022-23]Status: DisposedITAT Nagpur10 Feb 2025AY 2022-23

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe
Section 56Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.566, 567, 568 & 569/Nag./2024 (Assessment Year : 2015–16, 2018–19, 2020–21 & 2022–23) Hinganghat Nagri Sahakari Pat Sanstha Ram Mandir Ward, Hinganghat ……………. Appellant Wardha 442 301 PAN – AAAJH0303D v/s Income Tax Officer ……………. Respondent Ward–1, Wardha Assessee by : Shri Suyash Ranka Revenue by : Shri Abhay Y. Marathe Date of Hearing – 23/01/2025 Date of Order – 10/02/2025 O R D E R PER K.M. ROY, A.M. This appeal by the assessee is emanating from the impugned or…

Hinganghat Nagri Sahakari Pat Sanstha, Hinganghat vs. Income Tax Officer Ward-1, Wardha

In the result, appeal by the assessee for A

ITA 568/NAG/2024[2020-21]Status: DisposedITAT Nagpur10 Feb 2025AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe
Section 56Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.566, 567, 568 & 569/Nag./2024 (Assessment Year : 2015–16, 2018–19, 2020–21 & 2022–23) Hinganghat Nagri Sahakari Pat Sanstha Ram Mandir Ward, Hinganghat ……………. Appellant Wardha 442 301 PAN – AAAJH0303D v/s Income Tax Officer ……………. Respondent Ward–1, Wardha Assessee by : Shri Suyash Ranka Revenue by : Shri Abhay Y. Marathe Date of Hearing – 23/01/2025 Date of Order – 10/02/2025 O R D E R PER K.M. ROY, A.M. This appeal by the assessee is emanating from the impugned or…

Hinganghat Nagri Sahakari Pat Sanstha, Hinganghat vs. Income Tax Ward-1, Wardha

In the result, appeal by the assessee for A

ITA 567/NAG/2024[2018-19]Status: DisposedITAT Nagpur10 Feb 2025AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe
Section 56Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.566, 567, 568 & 569/Nag./2024 (Assessment Year : 2015–16, 2018–19, 2020–21 & 2022–23) Hinganghat Nagri Sahakari Pat Sanstha Ram Mandir Ward, Hinganghat ……………. Appellant Wardha 442 301 PAN – AAAJH0303D v/s Income Tax Officer ……………. Respondent Ward–1, Wardha Assessee by : Shri Suyash Ranka Revenue by : Shri Abhay Y. Marathe Date of Hearing – 23/01/2025 Date of Order – 10/02/2025 O R D E R PER K.M. ROY, A.M. This appeal by the assessee is emanating from the impugned or…

Hinganghat Nagri Sahakari Pat Sanstha, Hinganghat vs. Income Tax Ward-1, Wardha

ITA 566/NAG/2024[2015-16]Status: DisposedITAT Nagpur10 Feb 2025AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe
Section 56Section 80PSection 80P(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.566, 567, 568 & 569/Nag./2024 (Assessment Year : 2015–16, 2018–19, 2020–21 & 2022–23) Hinganghat Nagri Sahakari Pat Sanstha Ram Mandir Ward, Hinganghat Wardha 442 301 PAN – AAAJH0303D Appellant Income Tax Officer Ward-1, Wardha Respondent Assessee by : Shri Suyash Ranka Revenue by : Shri Abhay Y. Marathe Date of Hearing – 23/01/2025 Date of Order – 10/02/2025 PER K.M. ROY, Α.Μ. ORDER This appeal by the assessee is emanating from the impugned order dated 28/08/2024, passe…