VIJAY CREDIT AND SUPPLY CO. OP. SOCIETY,DHOLKA vs. THE PR. CIT-3, AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

condone the delay in filing the appeal by the assessee. 6. The brief facts of the case are that the assessee had filed return of income for A.Y. 2016-17 declaring total income at Rs. NIL and had claimed deduction under Section 80P of Rs. 79,59,325/-. 7. The case was selected for scrutiny and the assessment was completed

THE SALESTAX EMPLOYEES CO.OP. CREDIT SOCIETY LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(3), AHMEDABAD

In the result, appeal of the assessee in ITA no

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad , Which Has Arisen From The Appellate Order Dated 16-10-2023 In Din

C-5, Bahumali (Respondent) Building, Apna Bazaar, Lal Darwaja, Ahmedabad-380001 Gujarat PAN: AABAT1830D (Appellant) Assessee by: Shri Pradeep G Tulsian, AR Revenue by: Shri Sanjay Jain, Sr. D.R. Date of hearing : 08-07-2024 Date of pronouncement : 30-07-2024 आदेश/ORDER This appeal in ITA No. 612/Ahd/2024 for assessment year 2017-18 is filed by the assessee before

THE VISNAGAR NAGRIK SAHAKARI BANK LTD.,MEHSANA vs. THE ACIT, CIRCLE-GANDHINAGAR (PREVIOUSLY DCIT, PATAN CIRCLE, PATAN), GANDHINAGAR

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.738, 1414 & 1415/Ahd/2025 िनधा"रण वष" /Assessment Years : (2013-14, 2014-15 & 2015-16) The Visnagar Nagarik Sahakari The Assistant Commissioner Bank Ltd.,(Under Liquidation) बनाम Of Income Tax, / Market Yard, Circle Gandhinagar. V/S. Visnagar, (Previously Dcit, Mehsana-384315, Patan Circle, Patan) "थायी लेखा सं./Pan: Aaaft8764C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri A P Nanavaty, Ar Revenue By : Shri Rignesh Das, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 19/08/2025 घोषणा की तारीख /Date Of Pronouncement: 26/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] These Three Appeals By The Assessee Are Directed Against The Separate Orders Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “The Cit(A)”], All Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], Arising From The Assessments Framed By The Assistant / Deputy Commissioner Of Income-Tax, Circle, Patan [Hereinafter Referred To As “The Assessing Officer Or Ao”] Under Section 143(3) Of The Act.

c) for concealment of income. 8. For A.Y. 2013-14 the assessee preferred appeal before CIT(A). The appeal before CIT(A) was delayed by more than 6 months. The ITA Nos.738,1414 &1415/Ahd/2025 The Visnagar Nagrik Sahakari Bank Vs. ACIT Assessment Years 2013-14, 2014-15 & 2015-16 5 CIT(A) rejected the condonation of delay however also examined

THE VISNAGAR NAGRIK SAHAKARI BANK LTD (UNDER LIQUIDATION),MEHSANA vs. THE ACIT, CIRCLE-GANDHINAGAR (PREVIOUSLY DCIT, PATAN CIRCLE, PATAN), GANDHINAGAR

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.738, 1414 & 1415/Ahd/2025 िनधा"रण वष" /Assessment Years : (2013-14, 2014-15 & 2015-16) The Visnagar Nagarik Sahakari The Assistant Commissioner Bank Ltd.,(Under Liquidation) बनाम Of Income Tax, / Market Yard, Circle Gandhinagar. V/S. Visnagar, (Previously Dcit, Mehsana-384315, Patan Circle, Patan) "थायी लेखा सं./Pan: Aaaft8764C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri A P Nanavaty, Ar Revenue By : Shri Rignesh Das, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 19/08/2025 घोषणा की तारीख /Date Of Pronouncement: 26/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] These Three Appeals By The Assessee Are Directed Against The Separate Orders Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “The Cit(A)”], All Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], Arising From The Assessments Framed By The Assistant / Deputy Commissioner Of Income-Tax, Circle, Patan [Hereinafter Referred To As “The Assessing Officer Or Ao”] Under Section 143(3) Of The Act.

c) for concealment of income. 8. For A.Y. 2013-14 the assessee preferred appeal before CIT(A). The appeal before CIT(A) was delayed by more than 6 months. The ITA Nos.738,1414 &1415/Ahd/2025 The Visnagar Nagrik Sahakari Bank Vs. ACIT Assessment Years 2013-14, 2014-15 & 2015-16 5 CIT(A) rejected the condonation of delay however also examined

GUJARAT FISHERIES CENTRE CO .OPERATIVE ASSOCIATION LIMITED,,AHMEDABDA vs. ITO, WRAD-5(2)(2),, AHMEDABAD

In the result, the appeal of the assessee is dismissed

2. The learned Pr. CIT has erred in law and in facts in Assessing the Total Income at Rs. 1,02,11,170/- as against the originally assessed income of Rs. 1,06,410/- 3. The learned Pr. CIT has erred in law and in facts in rejecting the claim of the appellant u/s 80P with respect to Interest Income

BALVADUDH UTPADAK SAHKARI MANDALI LTD.,GANDHINAGAR vs. THE ITO, WARD-4,, MEHSANA

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 2546/Ahd/2017 "नधा"रण वष"/Assessment Year: 2013-14 Balva Dudh Utpadak Sahakari Ito, Ward-4 Mandali Ltd., At & Post: Balva Vs Mehsana. Tal: Halol, Gandhinagar 382 721. अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Nitesh Thakkar Revenue By : Shri O.P. Pathak, Sr.Dr

condone the delay and proceed to dispose of the appeal on merit. 4. Assessee has filed its return of income on 13.11.2014 declaring total income at NIL. On scrutiny of the accounts, it revealed to the AO that the assessee has earned interest income from fixed deposits made with State Bank of India (SBI). According to the AO, there

RANDHEJA DUDH UTPADAK SAHAKARI MANDLI LTD.,GANDHINAGAR vs. THE ITO, WARD-3 NOW WARD-1, GANDHINAGAR

The appeal of the assessee is allowed

Bench: Smt.Annapurna Guptaasstt. Year : 2017-18 Randheja Dudh Utpadak The Ito, Ward-3 Sahakari Mandli Ltd. Vs Now Ward-1 To-Randheja Gandhinagar. Tal: Gandhinagar Pin : 382 620 Pan : Aacar 5164 K (Applicant) (Responent) Assessee By : Shri M.K. Patel, Advocate Revenue By : Shri Ketan Gajjar, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 04/04/2024 घोषणा क" तारीख /Date Of Pronouncement: 27/06/2024 आदेश/O R D E R आदेश आदेश आदेश The Present Appeal Has Been Filed By The Assessee Against Order Passed By The Commissioner Of Income Tax(Appeals), National Faceless Appeal Centre, Delhi [In Short Referred To As Ld.Cit(A)] Under Section 250 Of The Income Tax Act, 1961 Dated 22.11.2021 Pertaining To Asst.Year 2017-18. 2. The Registry Has Notified That The Appeal Of The Assessee Is Barred By Limitation By 581 Days. In Order To Explain The Reasons For The Impugned Delay, The Ld.Counsel For The Assessee Submitted That The Cit(A)/Nfac Order Was Passed Against The Assessee On 22.11.2021. However, Due To Covid-19 Pandemic Limitation For Filing Appeal Before The Court Of Law Was Extended Till February, 2022. Therefore, After Expiry Of The Limitation For Filing Of The Appeal On Feb., 2022, The Assessee Was Required To File Appeal Within 60 Days Of The Same I.E. By April, 2022. But The Assessee Could File The Appeal On

condone the impugned delay of 581 days in filing appeal ITA No.649 /Ahd/2023 5 before the Tribunal, and proceed to take up the appeal of the assessee for adjudication on merit. 7. The grievance of the assessee against the impugned order are given in the grounds of appeal, which read as under: “1. That on facts

SHRI MODHESHWARI BACHAT DHIRAN ANE GRAHAK SAHAKARI MANDALI LTD.,BANASKANTHA vs. THE ITO, WARD-1(PREVIOUSLY WARD-5), PALANPUR

In the result, the appeal filed by the Assessee is hereby allowed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

condonation of delay which is illegal and bad-in-law. I.T.A No. 1977/Ahd/2024 A.Y. 2012-13 Page No 3 Shri Modheshwari Bachat Dhiran Ane Grahak Sakhakri Mandli Ltd. Vs. ITO [3] The appellant therefore requests your Honour to kindly delete the addition of Rs. 3,88,405/- being the interest amount received from the co.op. bank made

VOLARK LEASING IFSC PVT. LTD,GUJARAT vs. ACIT/DCIT, CIRCLE, GANDHINAGAR, GUJARAT, GUJARAT

In the result, the appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Smt. Annapurna Gupta

C” BENCH, AHMEDABAD BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER I.T.A. No. 357/Ahd/2025 (Assessment Year: 2023-24) Volark Leasing IFSC Pvt. Ltd., Vs. Assistant Commissioner of Unit No. 524, Signature Building, Income Tax/Deputy 5th Floor, Block 13B, Zone-1 G, Commissioner of Income Chiloda, Gandhinagar-382355 Tax, Gandhinagar, Gujarat [PAN No.AAICV3373J] (Appellant) .. (Respondent) Appellant by : Shri

SINHUJ DUDH UTPADAK SAH MAN LIMITED,KHEDA vs. THE ITO, WARD-1, NADIAD

The appeal of the assesse is allowed for statistical purposes

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No. 2561/Ahd/2025 (Assessment Year: 2016-17) Sinhuj Dudh Utpadak Sah Vs. Income Tax Officer, Man Ltd., Ward-1, Sinhuj, Sinhuj Bazar, Sinhuj S.O. Nadiad Aklecha, Kheda-387430 [PAN No.AACAS0999M] (Appellant) .. (Respondent) Shri Jimi Patel, AR Appellant by : Respondent by : Smt. Urvashi Mandhan, Sr. DR Date

ITO MEHSANA WARD 5 KADI, KADI vs. THE GOZARIA PEOPLES CO OPERATIVE CREDIT SOCIETY LIMITED, GOZARIA

The appeal stands dismissed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2020-21 Ito, Mehsana Ward-5 The Gozaria Peoples Co-Operative Kadi. Vs Credit Society Ltd. 2, Main Bazar At Gozariya Ta. Mehsana 383 825 Gujarat. Pan : Aaajt 1283 G (Applicant) (Responent) : Shri B.K. Patel, Ar Assessee By Revenue By : Shri Durga Dutt, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 02/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 22/05/2025 आदेश आदेश/O R D E R आदेश आदेश

condoned the delay of 183 days in filing the appeal, considering the rural nature of the assessee's operations and the impact of ex parte assessment. On merits, the Ld. CIT(A) deleted the entire additions on the following reasoning: The liabilities of Rs.15.14 crore were deposits and interest i. payable to members, part of the regular business

ANKLAV MERCANTILE CO.-OP. CREDIT SOCIETY LTD.,,ANAND vs. THE INCOME TAX OFFICER, WARD-1(3)(1),, ANAND

In the result, the appeal of the assessee is dismissed

section 143(3) of the Income Tax Act, 1961; in short “the Act”. 2. The assessee has raised following grounds of appeal:- “1. The learned CIT(A)-5,Vadodara has erred in law and on facts in not allowing the claim of deduction u/s 80p(2)(a)(i) of the act on bank interest income treating the same as income

THE BHAGYODAY SHARAFI SAHAKARI MANDLI LIMITED,AHMEDABAD vs. THE ITO WARD-3(2)(5), AHMEDABAD

In the result, the appeal filed by the Assessee is allowed for statistical purpose

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

delay of 24 days in filing the above appeal is hereby condoned. 2. Brief facts of the case is that the assessee is a Cooperative Society engaged in the business of providing credit facilities to its members on which it earned and incurred interest income from banks and members. For the Asst. year 2017-18, assessee filed its Return

DARED SEVA SAHKARI MANDALI LIMITED,BHAVANAGAR vs. ITO, WARD-1(1), BHAVNAGAR

In the result, appeal of the assessee in ITA no

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad Has Arisen From The Separate Appellate

2,58,357/- was raised by the AO , vide reassessment order dated 29.03.2023 passed by the AO u/s 147 read with Section 144B of the 1961 Act. 4. Assessee being aggrieved by the aforesaid reassessment order filed first appeal with the ld. CIT(A) , and the ld. CIT(A) dismissed the appeal of the I.T.A Nos. 884 & 885/Ahd/2024

DARED SEVA SAHKARI MANDALI LIMITED,BHAVNAGAR, GUJARAT vs. ITO, WARD-1(1), BHAVNAGAR

In the result, appeal of the assessee in ITA no

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad Has Arisen From The Separate Appellate

2,58,357/- was raised by the AO , vide reassessment order dated 29.03.2023 passed by the AO u/s 147 read with Section 144B of the 1961 Act. 4. Assessee being aggrieved by the aforesaid reassessment order filed first appeal with the ld. CIT(A) , and the ld. CIT(A) dismissed the appeal of the I.T.A Nos. 884 & 885/Ahd/2024

MUNCIPAL SERVANT CO. OP CREDIT AND SUPPLY SOC. LTD,AHMEDABAD vs. THE DCIT, CPC , BENGLURU

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

C of Chapter VI-A dealing with Deductions in respect of certain incomes. Since the appellant failed to furnish the return of income within the due date as specified u/s 139(1), it is not eligible for the deduction claimed u/s 80P of the Act as per the provisions of section 80AC (ii) of the Act. Further, the appellant

MUNCIPAL SERVANT CO. OP CREDIT AND SUPPLY SOC. LTD,AHMEDABAD vs. THE DCIT, CPC , BENGLURU

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

C of Chapter VI-A dealing with Deductions in respect of certain incomes. Since the appellant failed to furnish the return of income within the due date as specified u/s 139(1), it is not eligible for the deduction claimed u/s 80P of the Act as per the provisions of section 80AC (ii) of the Act. Further, the appellant

CHILODA SEVA SAHAKARI MANDALI LIMITED,GANDHINAGAR vs. THE ITO, WARD-1 (PREVIOUSLY WARD-5), GANDHINAGAR

In the result, the appeal of the assessee is partly allowed for statistical purpose

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2017-18

C inserted from 01/04/2018 by Finance Act, 2018. 4. The Ld. ADDL/JCIT 12, Hyderabad erred law and or on fact in confirming disallowance of Rs. 10,48,964/= being claim of deduction made u/s 80P ignoring the fact that ITR could not be filed due to technical reason, however Statement of Computation of total income and Hard copy