Surendranagar District Co-op. Milk Producers Union Ltd. v. Deputy Ld. CIT(A)

111 Taxmann.com 69Income Tax Appellate Tribunal2019#2913 most cited

What is Surendranagar District Co-op. Milk Producers Union Ltd. v. Deputy Ld. CIT(A) authority for?

The Assessing Officer (AO) must provide a deduction to the assessee respondent. This deduction relates to cooperative society income, as the CIT(A) has relied on case laws supporting such deductions.

40

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2021 to 2026.

Also referred to as

Surendranagar District Co-operative Milk Producers Union Ltd · 111 Taxmann.com 69 · ITAT · Section 80P · cooperative society deduction · CIT(A) reliance · mutuality principle · agricultural income

Sections most often in play

Section 143(3)Section 80P(2)(d)Section 80P(1)Section 194A(3)(v)Section 2(19)Section 250Section 263Section 56

Issues it is cited on

section 80(p)section 80(p)(2)section 80(p)(2)(d)mutuality principlesection 56(i)(ccv)section 80p(1)section 194a(3)(v)section 194a(3)section 80p(2)(d)section 80p(2)section 80p(2)(a)section 2(19)

Judgments citing Surendranagar District Co-op. Milk Producers Union Ltd. v. Deputy Ld. CIT(A)

The Government E Co-Operative Society Ltd., Bharuch vs. Principal Commissioner of Income Tax, Vadodara-1, Vadodara

In the result, appeal of the assessee is allowed

ITA 126/SRT/2023[2017-18]Status: DisposedITAT Surat23 May 2023AY 2017-18

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.126/Srt/2023 (Ay 2017-18) (Hearing In Virtual Court) The Government E Co- Principal Commissioner Of Operative Society Ltd./, Income Tax, Vadodara-1, Vs First Floor, Government Room No.214, 2Nd Floor, Sevasadan, Bhag-2, B/H Aaykar Bhawan, Race Course Pwd Office, Bharuch- Circle, Vadodara-390007 392001 Pan No. Aaalt 0832 D अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 254(1)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.126/SRT/2023 (AY 2017-18) (Hearing in Virtual Court) The Government E Co- Principal Commissioner of Operative Society Ltd./, Income Tax, Vadodara-1, Vs First Floor, Government Room No.214, 2nd Floor, Sevasadan, Bhag-2, B/h Aaykar Bhawan, Race Course PWD Office, Bharuch- Circle, Vadodara-390007 392001 PAN No. AAALT 0832 D अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Sakar Sharma, C.A राज" की ओर से…

Navapura Urban Co-Op Credit & Consumer Society Ltd., Surat vs. The Assistant Commissioner of Income Tax, Circle-1(2), Surat

In the result, appeal of the assessee is allowed

ITA 353/SRT/2022[2017-18]Status: DisposedITAT Surat02 Feb 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Navapura Urban Co-Op Credit & A.C.I.T., Consumer Society Ltd., Circle 1(2), Vs. 9/572, Siddhi, Kotsafil Main Road, Surat. Surat-395002 (Gujarat) Pan No. Aaaan 0539 N Appellant/ Assessee Respondent/ Revenue

Section 254(1)Section 80PSection 80P(2)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Physical hearing) Navapura Urban Co-Op Credit & A.C.I.T., Consumer Society Ltd., Circle 1(2), Vs. 9/572, Siddhi, Kotsafil Main Road, Surat. Surat-395002 (Gujarat) PAN No. AAAAN 0539 N Appellant/ assessee Respondent/ revenue Appellant represented by Shri Hiren Vepari, CA Respondent represented by Shri Vinod Kumar, Sr. DR Date of hearing 19/01/2023 Date of pronouncement 02/02/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal…

Vapi Merchant Saving & Credit Co. Op. Society Ltd., Vapi vs. National Faceless Appeal Centre, Delhi

In the result, appeal of the assessee is allowed

ITA 251/SRT/2022[2018-19]Status: HeardITAT Surat30 Jan 2023AY 2018-19

Bench: Shri Pawan Singh(Virtual Hearing) Vapi Marchant Saving & Credit I.T.O., Cooperative Society Limited, E-Assessment Centre, Vs. Office No. 130, First Floor, Varun Delhi. Complex, Opp. Reliance Super Market Gide, Vapi (Gujarat). Pan No. Aaaav 3925 E Appellant/ Assessee Respondent/ Revenue

Section 254(1)Section 80PSection 80P(2)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Virtual hearing) Vapi Marchant Saving And Credit I.T.O., Cooperative Society Limited, e-assessment Centre, Vs. Office No. 130, First Floor, Varun Delhi. Complex, Opp. Reliance Super Market Gide, Vapi (Gujarat). PAN No. AAAAV 3925 E Appellant/ assessee Respondent/ revenue Appellant represented by Shri Mahesh Chhajed, AR Respondent represented by Shri Vinod Kumar, Sr. DR Date of hearing 30/01/2023 Date of pronouncement 30/01/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1.…

Shri Rajkot Jilla Co-Operative Marketing Union Ltd., Rajkot-Gujarat vs. The ITO, Ward-2(1) (5), Rajkot-Gujarat

In the result, the appeal of the assessee is allowed

ITA 4/RJT/2020[2016-17]Status: DisposedITAT Rajkot13 Dec 2022AY 2016-17
For Appellant: Shri Gaurang Khakhar, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2016-17 Rajkot Jilla Co-Op Cotton The ITO, Marketing Union Ld. Ward-2(1)(5), Rajkot Vs Rajkot PAN: AAAAR4310H (Respondent) (Appellant) Assessee by: Shri Gaurang Khakhar, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 06-10-2022 Date of pronouncement : 13-12-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2016-17, arises from order of the CIT(A)-…

The Thanjavur District Co Op Milk Producers Union Limited, Thanjavur vs. ACIT, Circle2(1), Trichy

In the result, appeal of the Assessee is Allowed

ITA 404/CHNY/2022[2017-18]Status: DisposedITAT Chennai21 Nov 2022AY 2017-18

Bench: Shri Mahavir Singh, Vice- & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.404/Chny/2022 िनधा"रणवष" / Assessment Year : 2017-18 The Thanjavur District Co Op The Principal Milk Producers Union Limited, Vs Commissioner Of Income No.1, Nanjikottai Road, Tax-1, Madurai. Thanjavur – 613006. Pan: Aaaat 0224 E Appellant/ Assessee Respondent /Revenue Assessee By K.Meenakshisundaram - Itp Revenue By Shri M.Rajan – Cit(Dr) Date Of Hearing 23/08/2022 Date Of Pronouncement 21/11/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Appellant Assessee Against The Order U/S 263 Of The Income Tax Act (Act) Of The Principal Commissioner Of Income Tax Madurai-1, Dated 26/03/2022 For A.Y. 2017-18. The Assessee Has Raised Following Grounds Of Appeal: “The Order Under Section 263 Of The Income Tax Act Dated 26/3/2022 Received By The Appellant On 1/4/2022 Is Objected To On The Following Grounds Of Appeal. 1. The Learned Principal Commissioner Madurai Erred In Setting Aside The Valid Order Passed By The Assisstant Commissioner Of Income Tax Circle-2(1) Trichy Dated 5/11/2019 For The Assessment Year 2017- 2018 Under Section 263 On Mere Assumptions & Presumptions That The Order Had Been Erroneous & Prejudicial To The Interest Of Revenue. 2. The Learned Principal Commissioner Misdirected Himself That The Valid Order Passed By The Assisstant Commissioner Was Erroneous & Prejudicial To The Interest Of Revenue Simply For The Reason That The

Section 263Section 80Section 80PSection 80P(2)Section 80P(2)(d)Section 80P(2)(e)

…आयकर अपीलीय अिधकरण चे"ई “सी” "ायपीठ म"। IN THE INCOME TAX APPELLATE TRIBUNAL, CHENNAI BENCHES “C” : CHENNAI BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.404/CHNY/2022 िनधा"रणवष" / Assessment Year : 2017-18 The Thanjavur District Co Op The Principal Milk Producers Union Limited, Vs Commissioner of Income No.1, Nanjikottai Road, Tax-1, Madurai. Thanjavur – 613006. PAN: AAAAT 0224 E Appellant/ Assessee Respondent /Revenue Assessee by K.Meenakshisundaram - ITP Revenue by Shri M.Rajan – CIT(DR) Date of hearing 23/08/2022 Date of pronouncement 21/11/2022 आदेश…

Suramya Abode Co. Operative Housing Service Society Ltd., Ahmedabad vs. The National E-Assessment Cetre, Delhi

In the result appeal of the assessee is hereby allowed

ITA 37/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad31 Oct 2022AY 2017-18

Bench: Shri Waseem Ahmedआयकर अपील सं./Ita No.37/Ahd/2022 िनधा"रण वष"/Asstt. Year:2017-2018 Suramya Adobe Co-Operative Income Tax Officer, Housing Services Society Limited, Vs. Ward-3(3)(5), B-701 Safal Pegasus, Ahmedabad. Near Auda Garden, Prahladnagar, Ahmedabad-380015. Pan: Aafas5167G

For Appellant: Shri S.N. Divatia, A.RFor Respondent: Shri Atul Pandey, Sr. D.R
Section 80PSection 80P(2)(d)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.37/AHD/2022 िनधा"रण वष"/Asstt. Year:2017-2018 Suramya Adobe Co-operative Income Tax Officer, Housing Services Society Limited, Vs. Ward-3(3)(5), B-701 Safal Pegasus, Ahmedabad. Near Auda Garden, Prahladnagar, Ahmedabad-380015. PAN: AAFAS5167G (Applicant) (Respondent) Assessee by : Shri S.N. Divatia, A.R Revenue by : Shri Atul Pandey, Sr. D.R सुनवाई क" तारीख/Date of Hearing : 29/09/2022 घोषणा क" तारीख /Date of Pronouncement: 31/10/2022 आदेश/O R D E…

Shri Amirgadh Vibhag Mota Kadas Vidhya Karyakari Co. Op. Soc. Ltd., Amirgadh vs. The ITO, Ward-5, Palanpur

In the result appeal of the assessee is hereby partly allowed

ITA 125/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad31 Oct 2022AY 2017-18

Bench: Shri Waseem Ahmedआयकर अपील सं./Ita No.125/Ahd/2022 िनधा"रण वष"/Asstt. Year:2017-2018 Shri Amirgadh Vibhag Mota Kadas Income Tax Officer, Vidhya Karyakari Co-Op Soc. Ltd., Vs. Ward-5, 01 Shri Amirgadh, Palanpur. Amirgadh, Amirgadh-385130. Pan: Aaajs0264J

For Appellant: Shri Sanjay R. Shah, A.RFor Respondent: Shri Atul Pandey, Sr. D.R
Section 56Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.125/AHD/2022 िनधा"रण वष"/Asstt. Year:2017-2018 Shri Amirgadh Vibhag Mota Kadas Income Tax Officer, Vidhya karyakari Co-op Soc. Ltd., Vs. Ward-5, 01 Shri Amirgadh, Palanpur. Amirgadh, Amirgadh-385130. PAN: AAAJS0264J (Applicant) (Respondent) Assessee by : Shri Sanjay R. Shah, A.R Revenue by : Shri Atul Pandey, Sr. D.R सुनवाई क" तारीख/Date of Hearing : 29/09/2022 घोषणा क" तारीख /Date of Pronouncement: 31/10/2022 आदेश/O R D E R PER WASEEM AHMED, ACCO…

Jilla Panchayat Na Karmacharioni Dhiran Ane Grahak Sahakari Mandali Ltd., Bhavanagar vs. The ACIT Circle-1, Bhavanagar

In the result appeal of the assessee is hereby allowed

ITA 108/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad31 Oct 2022AY 2017-18

Bench: Shri Waseem Ahmedआयकर अपील सं./Ita No.108/Ahd/2021 िनधा"रण वष"/Asstt. Year:2017-2018 Jilla Panchayat Na Karmacharioni Dhiran The A.C.I.T., Ane Grahak Sahakari Mandali Ltd., Vs. Circle-1, 0, Motibaug Road, Bhavnagar. Near Town Hall, Bhavnagar-364001. Pan: Aacaj3104B

For Appellant: Shri Parimalsinh B. Parmar, A.RFor Respondent: Shri Atul Pandey, Sr. D.R
Section 234ASection 270ASection 56Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.108/AHD/2021 िनधा"रण वष"/Asstt. Year:2017-2018 Jilla Panchayat Na Karmacharioni Dhiran The A.C.I.T., Ane Grahak Sahakari Mandali Ltd., Vs. Circle-1, 0, Motibaug Road, Bhavnagar. Near Town Hall, Bhavnagar-364001. PAN: AACAJ3104B (Applicant) (Respondent) Assessee by : Shri Parimalsinh B. Parmar, A.R Revenue by : Shri Atul Pandey, Sr. D.R सुनवाई क" तारीख/Date of Hearing : 12/10/2022 घोषणा क" तारीख /Date of Pronouncement: 31/10/2022 आदेश/O R D E R PER…

Shree Jetpur Market Yard Vepari Sharafi Sahakari Mandali Ltd., Jetpur, Dist. Rajkot vs. The Pr. CIT-1, Rajkot

In the result, the appeal of the assessee is allowed

ITA 166/RJT/2022[2017-18]Status: DisposedITAT Rajkot14 Sept 2022AY 2017-18
For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 Shree Jetpur Market Yard Pr. CIT, Vepari Sharafi Sahakari Rajkot-1 Mandali Ltd., Office Vs (Respondent) Building No.3, Under Khedut Guest House Market Yard Jetpur-360370 PAN: AANAS9645P (Appellant) Assessee by: Shri Mehul Ranpura, A.R. Revenue by: Shri Aarsi Prasad, CIT-D.R. Date of hearing : 08-07-2022 Date of pronouncement : 14-09-2022 आदेश/ORDER PER BENCH:- This is an appeal for A.Y. 2017-18 filed by the assessee against the or…

Shree Madhi Surag Staff Co-Op. Credit Society Ltd., Surat vs. Dy. Commissioner of Income Tax, CPC, Bengaluru

In the result, appeal filed by the assessee is allowed

ITA 220/SRT/2021[2017-18]Status: HeardITAT Surat19 Jul 2022AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.220/Srt/2021 Assessment Years: (2017-18) (Virtual Court Hearing) Shree Madhi Sugar Staff Co-Op Dy. Commissioner Of Income Tax, Credit Society Ltd. Madhi Ta: Vs. Central Processing Centre (Cpc), Bardoli, Surat-394340. Bengaluru-560500 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaas 3360 C अपीलाथ" /Appellant ""यथ" /Respondent

Section 143(2)Section 143(3)Section 263Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.220/SRT/2021 Assessment Years: (2017-18) (Virtual Court Hearing) Shree Madhi Sugar Staff Co-Op Dy. Commissioner of Income Tax, Credit Society Ltd. Madhi Ta: Vs. Central Processing Centre (CPC), Bardoli, Surat-394340. Bengaluru-560500 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAS 3360 C अपीलाथ" /Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee by Shri Mehul Shah, CA राज"व क" ओर से /Respondent by Shri Anurag Dubey, Sr. DR सुनवाई की तारीख /Date of Hearing 18/07/2022 उ"घोषणा क" तार"ख Da…

Abrama Seva Sahakari Mandli Limited, Na

In the result, appeal of the assessee is allowed in above terms

ITA 178/SRT/2021[2015-16]Status: DisposedITAT Surat27 Jun 2022AY 2015-16

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.178/Srt/2021 (िनधा"रणवष" / Assessment Year: (2015-16) (Virtual Court Hearing) Abrama Seva Sahakari Mandli Ltd., At V Income Tax Department, Navsari & Po. Abrama, Tal. Jalalpore, Dist. Circle, Navsari S. Navsari-396 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaaa 1075 G (Appellant ) (Respondent)

For Appellant: Shri Sujesh Suratwala, CAFor Respondent: Shri J.K.Chandnani, Sr.DR
Section 143(3)Section 263Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRIPAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपील सं./ITA No.178/SRT/2021 (िनधा"रणवष" / Assessment Year: (2015-16) (Virtual Court Hearing) Abrama Seva Sahakari Mandli Ltd., At V Income Tax Department, Navsari & Po. Abrama, Tal. Jalalpore, Dist. Circle, Navsari s. Navsari-396 445 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAA 1075 G (Appellant ) (Respondent) Assessee by : Shri Sujesh Suratwala, CA Respondent by : Shri J.K.Chandnani, Sr.DR सुनवाई की तारीख/ Date of Hearing : 11/05/2022 घोषणा की तारीख/Date of Pronouncement : 27/06/2022 आदेश / O R D E R PER…

Vikas Co. Op Credit Soc. Ltd, Mehsana vs. ITO, Ward-3, Mehsana

In the result, the appeal of the assessee is allowed

ITA 537/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad24 Jun 2022AY 2015-16
For Appellant: Shri Samir Vora, A.RFor Respondent: Shri Purshottam Kumar, Sr. D.R
Section 250Section 263Section 80PSection 80P(2)(d)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 Vikas Co-op Credit Soc. ITO, Ltd. 1, Kalyan Park Ward-3, Society Mal Godown Road Vs Mehsana Mehsana- 384002 (Respondent) PAN: AAAJT1175H (Appellant) Assessee by: Shri Samir Vora, A.R. Revenue by: Shri Purshottam Kumar, Sr. D.R. Date of hearing : 19-05-2022 Date of pronouncement : 24-06-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commissioner of Inc…

The ACIT, Patan Circle, Patan vs. The Sardar Patel Co Opertaive Credit Society Limited, Mehsana

In the result, the appeal of the revenue is dismissed

ITA 1404/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad20 May 2022AY 2016-17
For Appellant: NoneFor Respondent: Shri Sudhendu Das, Sr. D.R
Section 271(1)(c)Section 56Section 56oSection 57Section 80PSection 80P(2)(d)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2016-17 The ACIT, The Sardar Patel Co- Patan Circle, op. Credit Society Patan Vs Ltd., Mehsana (Appellant) PAN: AAAAT4741N (Respondent) Assessee by: None Revenue by: Shri Sudhendu Das, Sr. D.R. Date of hearing : 18-05-2022 Date of pronouncement : 20-05-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the revenue against the order of the ld. Commissioner of Income Tax (Appeals), Gandhinagar, Ahmedabad in…

The Dhanera Nagarik Sahakari Mandali Ltd., Banaskantha vs. The Asstt. Commissioner of Income Tax, Circle, Palanpur

In the result, the appeal of the assessee is allowed

ITA 125/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad19 May 2022AY 2017-18

Bench: The Final Hearing.”

For Appellant: Shri Manthan Khokhani, A.RFor Respondent: Shri V.K. Singh, Sr. D.R
Section 80PSection 80P(2)(a)Section 80P(2)(d)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 The Dhanera Nagarik The ACIT, Sahakari Mandali Ltd., Circle Palanpur Banaskantha Vs (Respondent) PAN: AAABT2382G (Appellant) Assessee by: Shri Manthan Khokhani, A.R. Revenue by: Shri V.K. Singh, Sr. D.R. Date of hearing : 18-05-2022 Date of pronouncement : 19-05-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the Hon’ble CIT(A), National Faceless Appeal Cent…

Shri Mahila Co. Op. Credit Society Ltd., Botad vs. The ACIT, Circle-1, Bhavnagar

In the result, the appeal of the assessee is allowed

ITA 57/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad06 May 2022AY 2017-18
For Appellant: NoneFor Respondent: Shri Umesh Agarwal, Sr. D.R
Section 56Section 80Section 80PSection 80P(2)Section 80P(2)(d)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 Shri Mahila Co-op. Credit The ACIT, Society Ltd., Botad Circle-1, PAN: AAAAS6307B Vs Bhavnagar (Appellant) (Respondent) Assessee by: None Revenue by: Shri Umesh Agarwal, Sr. D.R. Date of hearing : 05-05-2022 Date of pronouncement : 06-05-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No. ITBA/NFAC…

M/S Althan Bhatar Urban Co.Op Credit Society Ltd/, Surat vs. Pr.CIT-1, Surat

In the result, appeal of the assessee is allowed

ITA 151/SRT/2019[2014-15]Status: DisposedITAT Surat31 Mar 2022AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.151/Srt/2019 (िनधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) M/S Althan Bhatar Urban Co-Op. Vs. Principal Commissioner Of Income Tax, Surat-1, 123, 1St Floor, Aayakar Credit Society Ltd., Shop No. 5, Anand Apartment Nr. Jariwala Stores, Bhavan, Majura Gate, Surat-395001 Bhatar Road, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaaa 7721 R (Appellant ) (Respondent)

For Appellant: Shri Mehul K. Patel, AdvocateFor Respondent: Shri H.P. Meena, CIT-DR
Section 143(3)Section 263Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.151/SRT/2019 (िनधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) M/s Althan Bhatar Urban Co-Op. Vs. Principal Commissioner of Income Tax, Surat-1, 123, 1st Floor, Aayakar Credit Society Ltd., Shop No. 5, Anand Apartment Nr. Jariwala Stores, Bhavan, Majura Gate, Surat-395001 Bhatar Road, Surat-395001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAA 7721 R (Appellant ) (Respondent) Assessee by : Shri Mehul K. Patel, Advocate Respondent by : Shri H.P. Meena, CIT-DR सुनवाईकीतारीख/Date…

Bardoli Janta Cooperative Credit Society Ltd., Bardoli vs. Pr.CIT-2, Surat

In the result, the grounds of appeal raised by the assessee are partly allowed on the primary submissions of the ld AR for the assessee

ITA 302/SRT/2019[2014-15]Status: DisposedITAT Surat17 Jan 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bardoli Janta Cooperative Credit The Principal Commissioner Of Society Ltd., Income Tax-2, Surat. Vs 94, Mudit Palace, Nr. Janta Society, Station Road, Bardoli, Surat – 394 601. Pan: Aaaab 1355 J Email Id; Srshethtax@Gmail.Com Appellant/ Assessee Respondent/ Revenue

Section 143Section 143(3)Section 254(1)Section 263Section 80Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) Bardoli Janta Cooperative Credit The Principal Commissioner of Society Ltd., Income Tax-2, Surat. Vs 94, Mudit Palace, Nr. Janta Society, Station Road, Bardoli, Surat – 394 601. PAN: AAAAB 1355 J Email Id; srshethtax@gmail.com Appellant/ Assessee Respondent/ Revenue Assessee by Shri Sapnesh Sheth – CA Revenue by Shri H.P.Meena– CIT-DR 24/12/2021 Date of hearing 17/01/2022 Date of pronouncement Order under section 254(1) of Income Tax Act PER PAW…

Shree Madhi Surali Vibhag Nagrik Sahakari Dhiran Mandali Ltd, Surat vs. Pr.CIT-2, Surat

In the result, appeal of the assessee is allowed

ITA 305/SRT/2019[2014-15]Status: DisposedITAT Surat15 Sept 2021AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shree Madhi Surali Vibhag The Principal Nagriksahakari Dhiran Mandali Commissioner Of Income- Vs. Ltd., Tax-2, Surat. At & Po Madhi, Tal. Bardoli, Surat – 394340. Pan: Aadas 5644 L Applicant Respondent

Section 142(1)Section 143(3)Section 254(1)Section 263Section 80Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) Shree Madhi Surali Vibhag The Principal nagrikSahakari Dhiran Mandali Commissioner of Income- Vs. Ltd., tax-2, Surat. At & PO Madhi, Tal. Bardoli, Surat – 394340. PAN: AADAS 5644 L Applicant Respondent Assessee by Shri Yogesh Gamit-Advocate with Shri Shaunak Javeri CA. Revenue by Shri Ritesh Mishra – CIT(DR) Date of hearing 15.09.2021 Date of pronouncement 15.09.2021 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1.…

M/S. Bardoli Vibhag Gram Vikas Co.-Op.Credit Society Ltd., Surat vs. The Pr.. Commissioner of Income Tax, -2, Surat

In the result, appeal of the assessee is allowed

ITA 283/SRT/2019[2014-15]Status: DisposedITAT Surat11 May 2021AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) आ.अ.सं./I.T.A No.283/Srt/2019 "नधा"रण वष"/Assessment Year: 2014-15 Bardoli Vibhag Gram Vikas Co.Op. Vs The Principal Credit Society Ltd., Commissioner Of Income Sahakar Sadan, Station Road, Tax-2, Surat. Bardoli, Surat. [Pan: Aaatb 8135 B] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Shri Mitesh Modi – Ca राज"वक"ओर से /Revenue By Shri Ritesh Mishra – Cit-Dr सुनवाई की तारीख/ Date Of Hearing: 29.04.2021 उ"घोषणा क" तार"ख/Pronouncement On: 12.05.2021 आदेश /O R D E R Per Pawan Singh, Judicial Memeber: 1. This Appeal By The Assessee Is Directed Against The Order Of Ld. Principal Commissioner Of Income Tax-2, Surat Hereinafter Referred As “Ld. Pcit”, Passed Under Section 263 Of Income- Tax Act (Act) Dated 26.03.2019 For The Assessment Year (Ay) 2014-15. 2. Brief Facts Of The Case Are That The Assessee Is A Co-Operative Society Engaged In The Business Of Providing Credit Facility To Its Members By Accepting The Deposits From Members & Lending Money Them Too. The Assessee Filed Its Return Of Income For A.Y. 2014-15 On 21.08.2013 Declaring Nil Income. In The Computation Of Income, The Assessee Claimed Deduction 80P Of The Act Of Rs.7,03,56,728/-. The Return Of Income Was Bardoli Vibhag Gram Vikas Cooperative Credit Society Ltd., Vs. Pcit

Section 142(1)Section 143(3)Section 263Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Virtual Hearing) आ.अ.सं./I.T.A No.283/SRT/2019 "नधा"रण वष"/Assessment Year: 2014-15 Bardoli Vibhag Gram Vikas Co.Op. Vs The Principal Credit Society Ltd., Commissioner of Income Sahakar Sadan, Station Road, Tax-2, Surat. Bardoli, Surat. [PAN: AAATB 8135 B] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee by Shri Mitesh Modi – CA राज"वक"ओर से /Revenue by Shri Ritesh Mishra – CIT-DR सुनवाई की तारीख/ Date of hearing: 29.04.2021 उ"घ…

The Sasme Co-Op. Society Ltd, Surat vs. Pr, CIT-2, Surat

In the result, appeal of the assessee is allowed

ITA 185/SRT/2020[2015-16]Status: DisposedITAT Surat03 Mar 2021AY 2015-16

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.Ta No.185/Srt/2020 िनधा"रण वष"/Assessment Year: 2015-16 The Sasme Co-Op. Society Ltd, Vs. The Principal Sasme Bhavan Kotsafil Main Commissioner Of Income Road, Surat – 395 003. Tax, Surat-2. [Pan: Aaaas 3507 M] अपीलाथ" / Appellant ""थ"/Respondent िनधा"रतीकीओर से/Assessee By Shri Hiren R.Vepari – Ar राज"कीओर से /Revenue By Shri Ritesh Mishra - Cit(Dr) सुनवाई की तारीख/ Date Of Hearing: 25.02.2021 उद्घोषणा की तारीख/Pronouncement On: 03.03.2021 आदेश /O R D E R Per Pawan Singh, Judicial Memeber: 1. This Appeal By Assessee Is Directed Against The Order Of Learned Principal Commissioner Of Income Tax, Surat-2, (Pcit), Passed Under Section 263 Of Income-Tax Act Dated 16Th March 2020. The Assessee Has Raised Following Grounds Of Appeal: “(1) The Principal Commissioner Of Income Tax Was Not Justified In Assuming Jurisdiction Under Section 263 Without Satisfying Conditions. (2) The Appellant Submits That The Principal Commissioner Of Income Tax Ought Not To Have Invoked Provision Of Section 263 On The Very Same Point On Which The Assessing Officer Had Made Enquiry & Had Taken Position. (3) The Appellant Further Submit The Principal Commissioner Of Income Tax Did Not Appreciate The Subtle Portion Of Law We Are Proceeding Under Section 263 Do Not Extend To Sustain A Principal Commissioner Of Income Tax Office To Take A Different View In The Same Matter. (5) The Learned Pcit Was Driving By Extraneous Consideration In Not Dropping The Proceeding Under Section 263.”

Section 143(3)Section 263Section 80P(2)(d)

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER (Virtual Hearing) आ.अ.सं./I.TA No.185/SRT/2020 िनधा"रण वष"/Assessment Year: 2015-16 The Sasme Co-Op. Society Ltd, Vs. The Principal Sasme Bhavan Kotsafil Main Commissioner of Income Road, Surat – 395 003. Tax, Surat-2. [PAN: AAAAS 3507 M] अपीलाथ" / Appellant ""थ"/Respondent िनधा"रतीकीओर से/Assessee by Shri Hiren R.Vepari – AR राज"कीओर से /Revenue by Shri Ritesh Mishra - CIT(DR) सुनवाई की तारीख/ Date of hearing: 25.02.2021…