ITO v. Shri Bhairavnath Multistate Cooperative Credit Society Ltd.

164 Taxmann.com 382Income Tax Appellate Tribunal2024#6680 most cited
17

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 80P(2)(d)Section 80P(2)(a)(i)Section 143(3)Section 80PSection 80P(2)Section 144Section 147Section 244A

Issues it is cited on

section 80(p)(2)(d)eligible businesssection 80p(2)(a)(i)section 80p(2)section 80psection 80p(2)(a)income from other sourcessection 80section 80p(2)(d)section 250section 271india

Judgments citing ITO v. Shri Bhairavnath Multistate Cooperative Credit Society Ltd.

DEOBAND COOPERATIVE CANE DEVELOPMENT UNION LTD,DEOPAND SAHARANPUR vs. ASSESSING OFFICER, NFAC DELHI (ASSESSMENT UNIT)

Appeal is allowed in above terms

ITA 6638/DEL/2025[2022-23]Status: DisposedITAT Delhi20 Mar 2026AY 2022-23

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumara.Yr. : 2022-23 Deoband Cooperative Vs. Ao, Nfac, Delhi Cane Development Union (Assessment Unit) Ltd., Office Of Cooperative Cane Development Deoband, Uttar Pradesh-247554 (Pan: Aaaad0519J)

For Appellant: Sh. J.N. Shukla, AdvFor Respondent: Sh. Rajesh Kumar Dhanesta, Sr. DR
Section 80Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER A.YR. : 2022-23 DEOBAND COOPERATIVE VS. AO, NFAC, DELHI CANE DEVELOPMENT UNION (ASSESSMENT UNIT) LTD., OFFICE OF COOPERATIVE CANE DEVELOPMENT DEOBAND, UTTAR PRADESH-247554 (PAN: AAAAD0519J) (APPELLANT) (RESPONDENT) Appellant by : Sh. J.N. Shukla, Adv. Respondent by : Sh. Rajesh Kumar Dhanesta, Sr. DR. Date of hearing : 24.02.2026 Date of pronouncement : 20.03.2026 ORDER PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER: This assessee’s appeal for Assessment Year 2022-2…

SAINI CO-OPERATIVE THARIFT AND CREDIT SOCIETY LTD,DELHI vs. ITO WARD-48(1), DELHI

In the result, the appeal is allowed

ITA 4261/DEL/2025[2016-17]Status: DisposedITAT Delhi21 Nov 2025AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. V. Rajakumar, AdvFor Respondent: Sh. Jitender Singh, CIT-DR
Section 80Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 4260/Del/2025 : Asstt. Year: 2016-17 ITA No. 4261/Del/2025 : Asstt. Year: 2016-17 Vs Saini Co-operative Thrift and Credit Income Tax Officer, Society Ltd., 2420-21, Bazar Kamra Range-48(1), Bangash, Darya Ganj, New Delhi-110002 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AABAS8396K Assessee by : Sh. V. Rajakumar, Adv. Revenue by : Sh. Jitender Singh, CIT-DR Date of Hearing: 18.11.2025 Date of Pronouncement: 21.11.2025 ORDER Per Satbeer Singh Godar…

SAINI CO-OPERATIVE THARIFT AND CREDIT SOCIETY LTD,DELHI vs. ITO WARD-48(1), DELHI

In the result, the appeal is allowed

ITA 4260/DEL/2025[2016-17]Status: DisposedITAT Delhi21 Nov 2025AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. V. Rajakumar, AdvFor Respondent: Sh. Jitender Singh, CIT-DR
Section 80Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 4260/Del/2025 : Asstt. Year: 2016-17 ITA No. 4261/Del/2025 : Asstt. Year: 2016-17 Vs Saini Co-operative Thrift and Credit Income Tax Officer, Society Ltd., 2420-21, Bazar Kamra Range-48(1), Bangash, Darya Ganj, New Delhi-110002 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AABAS8396K Assessee by : Sh. V. Rajakumar, Adv. Revenue by : Sh. Jitender Singh, CIT-DR Date of Hearing: 18.11.2025 Date of Pronouncement: 21.11.2025 ORDER Per Satbeer Singh Godar…

SHRI MAHAVEER NAGARI SAHAKARI PAT SAN KINI,MAHARASHTRA vs. INCOME TAX OFFICER WARD-1 ICHALKARANJI , ICHALKARANJI

In the result, the appeal filed by the assessee is allowed as per terms indicated above

ITA 1990/PUN/2025[2020-21]Status: DisposedITAT Pune23 Sept 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Harish Bist
Section 143(3)Section 250Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1990/PUN/2025 Assessment Year : 2020-21 Shri Mahaveer Nagari Vs. Income Tax Officer, Sahakari Pat San Kini, Ward-1, Ichalkaranji Kini, Hatkanangale, Kolhapur 416112 Maharashtra PAN : AABAS1178H Appellant Respondent Appellant by : None Respondent by : Shri Harish Bist Date of hearing : 16.09.2025 Date of pronouncement : 23.09.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertainin…

SREE NARAYANA GURU COOPERATIVE THRIFT AND CREDIT SOCIETY LIMITED,DELHI vs. COMMISSIONER OF INCOME TAX (APPEALS), CIVIC CENTRE

Appeal is allowed in above terms

ITA 4783/DEL/2025[2018-19]Status: DisposedITAT Delhi22 Sept 2025AY 2018-19

Bench: Sh. Satbeer Singh Godaraita No. 4783/Del/2025 : Asstt. Year : 2018-19 Sree Narayana Guru Cooperative Vs Cit(A)/Nfac Thrift & Credit Society Ltd., Income Tax Officer, Sree Narayana Kendra, Rb2, Ward-43(6), Pocket-3, Sector-7, D, Dwarka, New Delhi-110002 Sector-6, New Delhi-110075 (Appellant) (Respondent) Pan No. Aacas8347K Assessee By: None Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order This Assessee’S Appeal For Assessment Year 2018-19, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1078029340(1) Dated 30.06.2025, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 143(3)Section 80Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 4783/Del/2025 : Asstt. Year : 2018-19 Sree Narayana Guru Cooperative Vs CIT(A)/NFAC Thrift and Credit Society Ltd., Income Tax Officer, Sree Narayana Kendra, RB2, Ward-43(6), Pocket-3, Sector-7, D, Dwarka, New Delhi-110002 Sector-6, New Delhi-110075 (APPELLANT) (RESPONDENT) PAN No. AACAS8347K Assessee by: None Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 22.09.2025 Date of Pronouncement: 22.09.2025 ORDER This assessee’s appeal for Assessment Year 2018-19, arises against the CIT(A…

CO-OPERATIVE CANE DEVELOPMENT UNION PVT. LTD, MODI NAGAR,MODI NAGAR,UTTAR PRADESH vs. INCOME TAX OFFICER, WARD 2 1 (2), GHAZIABAD

Appeal is allowed in above terms

ITA 5830/DEL/2024[2017-2018]Status: DisposedITAT Delhi18 Jul 2025AY 2017-2018

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2017-18 Vs. Income Tax Officer, M/S. Co-Operative Cane Development Union Pvt. Ltd., Ward-2(1)(2), Modi Nagar, Ghaziabad Uttar Pradesh Pan: Aaajc0168M (Appellant) (Respondent) Assessee By Sh. Ibad Mushtaq, Adv. Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

Section 144Section 80Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2017-18 Vs. Income Tax Officer, M/s. Co-operative Cane Development Union Pvt. Ltd., Ward-2(1)(2), Modi Nagar, Ghaziabad Uttar Pradesh PAN: AAAJC0168M (Appellant) (Respondent) Assessee by Sh. Ibad Mushtaq, Adv. Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 01.07.2025 Date of pronouncement 18.07.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of In…

M/S. CO-OPERATIVE CANE DEVELOPMENT UNION LTD. ROHANA KALAN,MUZAFFARNAGAR vs. DCIT, MUZAFFARNAGAR

ITA 6441/DEL/2014[2011-12]Status: DisposedITAT Delhi01 Jul 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Co-Operative Cane Vs. Dcit, Development Union Ltd. Circle-1, Rohana Kalan, Muzaffarnagar C/O- Mashkoor Ahmad, Adv., 10-Dr. Suresh Market, Bhagat Singh Road, Muzaffarnagar Pan: Aaajc0343A (Appellant) (Respondent) Assessee By None Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

Section 143(3)Section 80Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2011-12 Co-operative Cane Vs. DCIT, Development Union Ltd. Circle-1, Rohana Kalan, Muzaffarnagar C/o- Mashkoor Ahmad, Adv., 10-Dr. Suresh Market, Bhagat Singh Road, Muzaffarnagar PAN: AAAJC0343A (Appellant) (Respondent) Assessee by None Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 01.07.2025 Date of pronouncement 01.07.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2011-12, arises ag…

COOPERATIVE CANE DEVELOPMENT SOCIETY LTD MORNA,MORNA MUZAFFARNAGAR vs. AO NFAC DELHI, NFAC DELHI

In the result, the appeal filed by the Revenue is dismissed

ITA 5764/DEL/2024[2020-21]Status: DisposedITAT Delhi05 Jun 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2020-21 Cooperative Cane Vs. Assessing Officer, Development Society Ltd., Nfac, Delhi Morna, District Muzaffarnagar, Uttar Pradesh Pan: Aaefc0580D (Appellant) (Respondent)

Section 144Section 80Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2020-21 Cooperative Cane Vs. Assessing Officer, Development Society Ltd., NFAC, Delhi Morna, District Muzaffarnagar, Uttar Pradesh PAN: AAEFC0580D (Appellant) (Respondent) Assessee by Sh. J.N. Shukla, Adv. Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 05.06.2025 Date of pronouncement 05.06.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2020-21, arises against the Commissioner of Income…

THE BADSHAHPUR PRIMARY AGRICULTURE CO-OP SOCIETY LIMITED,BADSHAHPUR vs. ITO,WARD- 4(1), GURGAON

Appeal is allowed in above terms

ITA 1823/DEL/2025[2018-19]Status: DisposedITAT Delhi04 Jun 2025AY 2018-19

Bench: Sh. Satbeer Singh Godaraita No. 1823/Del/2025 : Asstt. Year : 2018-19 The Badshahpur Primary Agriculture Vs Income Tax Officer, Co-Operative Society Ltd., Teekli Ward-4(1), Road, Badshahpur, Haryana-122101 Gurgaon (Appellant) (Respondent) Pan No. Aacat6170H Assessee By: Sh. Arpit Goel, Ca Revenue By : Sh. Akhilesh Kumar Yadav, Sr. Dr Date Of Hearing: 04.06.2025 Date Of Pronouncement: 04.06.2025 Order

For Appellant: Sh. Arpit Goel, CAFor Respondent: Sh. Akhilesh Kumar Yadav, Sr. DR
Section 143(3)Section 80Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 1823/Del/2025 : Asstt. Year : 2018-19 The Badshahpur Primary Agriculture Vs Income Tax Officer, Co-operative Society Ltd., Teekli Ward-4(1), Road, Badshahpur, Haryana-122101 Gurgaon (APPELLANT) (RESPONDENT) PAN No. AACAT6170H Assessee by: Sh. Arpit Goel, CA Revenue by : Sh. Akhilesh Kumar Yadav, Sr. DR Date of Hearing: 04.06.2025 Date of Pronouncement: 04.06.2025 ORDER This assessee’s appeal for Assessment Year 2018-19, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/…

CO-OPERATIVE CANE DEVELOPMENT UNION AFZALGARH,BIJNOR vs. ITO,WARD- 3(5), DHAMPUR

Appeal is allowed in above terms

ITA 5304/DEL/2024[2018-19]Status: DisposedITAT Delhi27 May 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 5304/Del/2024 : Asstt. Year : 2018-19 Co-Operative Cane Development Union Vs Income Tax Officer, Afzalgarh, Bijnor, Ward-3(5), Uttar Pradesh-246722 Dhampur, Bijnor, Uttar Pradesh-246722 (Appellant) (Respondent) Pan No. Aaajc0288L Assessee By : Ms. Gurneet Kaur, Adv. Revenue By : Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing: 27.05.2025 Date Of Pronouncement: 27.05.2025 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2018-19, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1067969612(1) Dated 26.08.2024 In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Ms. Gurneet Kaur, AdvFor Respondent: Sh. Rajesh Kumar Dhanesta, Sr. DR
Section 143(3)Section 80Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 5304/Del/2024 : Asstt. Year : 2018-19 Co-operative Cane Development Union Vs Income Tax Officer, Afzalgarh, Bijnor, Ward-3(5), Uttar Pradesh-246722 Dhampur, Bijnor, Uttar Pradesh-246722 (APPELLANT) (RESPONDENT) PAN No. AAAJC0288L Assessee by : Ms. Gurneet Kaur, Adv. Revenue by : Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing: 27.05.2025 Date of Pronouncement: 27.05.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Asses…

MAWANA SUGARS LTD.,,NEW DELHI vs. DCIT (LTU), NEW DELHI

Appeal is allowed in above terms

ITA 5830/DEL/2016[2012-13]Status: DisposedITAT Delhi26 Mar 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2017-18 Vs. Income Tax Officer, M/S. Co-Operative Cane Development Union Pvt. Ltd., Ward-2(1)(2), Modi Nagar, Ghaziabad Uttar Pradesh Pan: Aaajc0168M (Appellant) (Respondent) Assessee By Sh. Ibad Mushtaq, Adv. Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

Section 144Section 80Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2017-18 Vs. Income Tax Officer, M/s. Co-operative Cane Development Union Pvt. Ltd., Ward-2(1)(2), Modi Nagar, Ghaziabad Uttar Pradesh PAN: AAAJC0168M (Appellant) (Respondent) Assessee by Sh. Ibad Mushtaq, Adv. Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 01.07.2025 Date of pronouncement 18.07.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of In…

ALLIED FINANCE P. LTD.,NEW DELHI vs. ACIT, DELHI

ITA 4089/DEL/1994[1990-91]Status: DisposedITAT Delhi19 Mar 2025AY 1990-91

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2015-16 Co-Operative Cane Vs. Income Tax Officer, Development Union Ltd., Ward-1(2), Cane Union, Hapur, Ghaziabad Uttar Pradesh Pan: Aaajc0224M (Appellant) (Respondent) With Assessment Year: 2010-11 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2012-13

Section 80Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2015-16 Co-operative Cane Vs. Income Tax Officer, Development Union Ltd., Ward-1(2), Cane Union, Hapur, Ghaziabad Uttar Pradesh PAN: AAAJC0224M (Appellant) (Respondent) With Assessment Year: 2010-11 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2012-13 ITA No.4083 to 4089/Del/2024 & 4068/Del/2024 With Assessment Year: 2014-15 Co-operative Cane…

SEAHARA CO-OPRATIVE CANE DEVELOPMENT UNION LIMITED,BIJNOR vs. ITO, NAZIBABAD, BIJNOR

Appeal is allowed

ITA 4708/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Jan 2025AY 2020-21

Bench: Sh. Satbeer Singh Godara

For Appellant: Ms. Akansha, CAFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 143(3)Section 80Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 4708/Del/2024 : Asstt. Year: 2020-21 Seohara Co-operative Cane Vs Income Tax Officer, Development Union Ltd., 34-Station Ward-3(1), Road, Seohara, Bijnor, Nazibabad Uttar Pradesh-246746 (APPELLANT) (RESPONDENT) PAN No. AABAS4970K Assessee by : Ms. Akansha, CA Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 06.01.2025 Date of Pronouncement: 06.01.2025 ORDER This assessee’s appeal for Assessment Year 2020-21, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-2…

SAHKARI GANNA VIKAS SAMITI LIMITED,BADAYUN vs. ACIT - 2, MORADABAD

Appeal is partly allowed

ITA 3985/DEL/2024[2017-18]Status: DisposedITAT Delhi06 Jan 2025AY 2017-18

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Sahkari Ganna Vikas Samiti Vs. Acit-2, Limited, Moradabad C/O-Ayyubi Chamber, Raniganj, Lakhimpur Kheri, Badaun, Uttar Pradesh Pan :Aazfs2514E (Appellant) (Respondent) Assessee By None Department By Sh. Sanjay Kumar, Sr. Dr

Section 10Section 143(3)Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2017-18 Sahkari Ganna Vikas Samiti Vs. ACIT-2, Limited, Moradabad C/o-Ayyubi Chamber, Raniganj, Lakhimpur Kheri, Badaun, Uttar Pradesh PAN :AAZFS2514E (Appellant) (Respondent) Assessee by None Department by Sh. Sanjay Kumar, Sr. DR Date of hearing 06.01.2025 Date of pronouncement 06.01.2025 ORDER This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and…

SAINI CO OPERATIVE THARIFT AND CREDIT SOCIETY LTD,DELHI vs. CIT(A)-NFAC, DELHI

ITA 836/DEL/2024[2015-2016]Status: DisposedITAT Delhi20 Dec 2024AY 2015-2016

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 834/Del/2024 : Asstt. Year : 2011-12 Ita No. 836/Del/2024 : Asstt. Year : 2015-16 Saini Co-Operative Thrift & Credit Vs Cit(A)-16, Society Ltd., 2420-2421, Bazar New Delhi-110002 Kamra Bangash, A. G. C. R. Central Delhi, New Delhi-110002 (Appellant) (Respondent) Pan No. Aabas8396K Assessee By : Sh. K. Sampath, Adv. & Sh. V. Rajkumar, Adv. Revenue By : Sh. Sahil Kumar Bansal, Sr. Dr Date Of Hearing: 12.12.2024 Date Of Pronouncement: 20.12.2024 Order Per Satbeer Singh Godara: These Assessee’S Twin Appeal In Ita No. 834/Del/2024 For Assessment Years 2011-12, Arise Against The Cit(A)-16, New Delhi’S Order Dated 06.08.2019 Passed In Case No. 10333/2018-19 In Proceedings U/S 143(3) R.W.S. 147 & It’S Latter Appeal Ita No. 836/Del/2024 For A.Y. 2015-16, Is Directed Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2023-24/1059607361(1) Dated 11.01.2024, In Proceedings U/S 271B Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. K. Sampath, Adv. &For Respondent: Sh. Sahil Kumar Bansal, Sr. DR
Section 143(3)Section 271BSection 80Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 834/Del/2024 : Asstt. Year : 2011-12 ITA No. 836/Del/2024 : Asstt. Year : 2015-16 Saini Co-operative Thrift and Credit Vs CIT(A)-16, Society Ltd., 2420-2421, Bazar New Delhi-110002 Kamra Bangash, A. G. C. R. Central Delhi, New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AABAS8396K Assessee by : Sh. K. Sampath, Adv. & Sh. V. Rajkumar, Adv. Revenue by : Sh. Sahil Kumar Bansal, Sr. DR Date of Hearing: 12.12.2024 Date of Pronouncement: 20.12.2024 ORDE…

SAINI CO OPERATIVE THARIFT AND CREDIT SOCIETY LTD,DELHI vs. CIT(A)-16, DELHI

ITA 834/DEL/2024[2011-2012]Status: DisposedITAT Delhi20 Dec 2024AY 2011-2012

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 834/Del/2024 : Asstt. Year : 2011-12 Ita No. 836/Del/2024 : Asstt. Year : 2015-16 Saini Co-Operative Thrift & Credit Vs Cit(A)-16, Society Ltd., 2420-2421, Bazar New Delhi-110002 Kamra Bangash, A. G. C. R. Central Delhi, New Delhi-110002 (Appellant) (Respondent) Pan No. Aabas8396K Assessee By : Sh. K. Sampath, Adv. & Sh. V. Rajkumar, Adv. Revenue By : Sh. Sahil Kumar Bansal, Sr. Dr Date Of Hearing: 12.12.2024 Date Of Pronouncement: 20.12.2024 Order Per Satbeer Singh Godara: These Assessee’S Twin Appeal In Ita No. 834/Del/2024 For Assessment Years 2011-12, Arise Against The Cit(A)-16, New Delhi’S Order Dated 06.08.2019 Passed In Case No. 10333/2018-19 In Proceedings U/S 143(3) R.W.S. 147 & It’S Latter Appeal Ita No. 836/Del/2024 For A.Y. 2015-16, Is Directed Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2023-24/1059607361(1) Dated 11.01.2024, In Proceedings U/S 271B Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. K. Sampath, Adv. &For Respondent: Sh. Sahil Kumar Bansal, Sr. DR
Section 143(3)Section 271BSection 80Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 834/Del/2024 : Asstt. Year : 2011-12 ITA No. 836/Del/2024 : Asstt. Year : 2015-16 Saini Co-operative Thrift and Credit Vs CIT(A)-16, Society Ltd., 2420-2421, Bazar New Delhi-110002 Kamra Bangash, A. G. C. R. Central Delhi, New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AABAS8396K Assessee by : Sh. K. Sampath, Adv. & Sh. V. Rajkumar, Adv. Revenue by : Sh. Sahil Kumar Bansal, Sr. DR Date of Hearing: 12.12.2024 Date of Pronouncement: 20.12.2024 ORDE…

MALIYANA CO-OPERATIVE CANE DEVELOPMENT UNION,GORAKHPUR vs. ITO,WARD-1(1)(4), MEERUT

Appeal is allowed in above terms

ITA 1874/DEL/2023[2017-18]Status: DisposedITAT Delhi12 Dec 2024AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 1874/Del/2023 : Asstt. Year : 2017-18 Maliyana Co-Operative Cane Vs Income Tax Officer, Development Union, C/O D. S. Kohli, Ward-1(1)(4), F.F.-06, Narayan Tower, Gandhi Meerut, U.P. Ashram Lane, Golghar, Gorakhpur, U.P.-273001 (Appellant) (Respondent) Pan No. Aaaam6185F Assessee By : Sh. Ibad Mushtaq, Adv. Revenue By : Sh. Akhilesh Kumar Yadav, Sr. Dr Date Of Hearing: 05.12.2024 Date Of Pronouncement: 12.12.2024 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2017-18, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2023-24/1051871860(1) Dated 05.04.2023 In Proceedings U/S 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Ibad Mushtaq, AdvFor Respondent: Sh. Akhilesh Kumar Yadav, Sr. DR
Section 144Section 80Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh, Accountant Member ITA No. 1874/Del/2023 : Asstt. Year : 2017-18 Maliyana Co-operative Cane Vs Income Tax Officer, Development Union, C/o D. S. Kohli, Ward-1(1)(4), F.F.-06, Narayan Tower, Gandhi Meerut, U.P. Ashram Lane, Golghar, Gorakhpur, U.P.-273001 (APPELLANT) (RESPONDENT) PAN No. AAAAM6185F Assessee by : Sh. Ibad Mushtaq, Adv. Revenue by : Sh. Akhilesh Kumar Yadav, Sr. DR Date of Hearing: 05.12.2024 Date of Pronouncement: 12.12.2024 ORDER Per Satbeer Singh Godara, Judicial M…