DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(1)(1) AHMEDABAD, AAYKAR BHAWAN VEJALPUR, PRAHLAD NAGAR vs. SABARKANTHA DISTRICT CO-OPERATIVE MILK PORODUCERS UNION LIMITED, MILK PRODUCERS UNION

Appeal is dismissed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

80P(2)(d) of the Act of Rs. 4,04,46,012/- without taking into consideration facts that the assessee could not establish the direct nexus between the funds used for investments and the co-operative society's own funds? 2. Whether on the facts and In the circumstances of the case

DCIT, CIRCLE-2(1)(1), AHMEDABAD, AAYKAR BHAWAN VEJALPUR vs. SABARKANTHA DISTRICT CO-OPERATIVE MILK PRODUCERS UNION LIMITED, BORIA, HIMATNAGAR

Appeal is dismissed

section 80P(2)(d) of the Act. Respectfully following\nthe order of the ITAT, which has been upheld by the Hon'ble High Court in the\n assessment year 2009-10, we do not find any merit in this ground of appeal. It is\nrejected.\n11.\nAccordingly, in view of the above in light of the assessee's fact

THE ASSTT. COMMISSIONER OF INCOME TAX, SABARKANTHA CIRCLE,, HIMATNAGAR vs. THE SABARKANTHA DISTRICT CO.-OP. MILK PRODUCERS UNION LTD.,, HIMATNAGAR

Appeal of the revenue stands dismissed

80P(2)(d) of Rs.2,32,84,772/- disregarding the provisions of section 80-AB of the IT Act. 2. The Ld. C1T(A) has erred in law and on facts in deleting the disallowances of additional depreciation

THE DY. CIT., ANAND CIRCLE,, ANAND vs. M/S. KAIRA DIST. CO.-OP. MILK PRODUCERS UNION LTD.,, ANAND

In the result, the appeal of the revenue is dismissed

Bench: Shri Kul Bharat & Shri Waseem Ahmedआयकर अपील सं./Ita No.2218/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T, M/S. Kaira District Co-Op. Milk, Anand Circle, Vs. Producers Union Ltd., Anand. Amul Dairy Road, Anand-388001. Pan: Aaaak8694F

80P(2)(d) of the Act., whereas in the said cases referred to by Hon'ble Supreme Court and Hon'ble Bombay High Court, the issue pertained to disallowance of deduction u/s. 36(ll)(iii) of the Act. 3. Whether on the facts and circumstances of the case and in law, the Ld. C.I.T. (A) erred in deleting the addition

ANAND URBAN CO.-OP. BANK LTD.,,ANAND vs. THE INCOME TAX OFFICER, WARD-1,, ANAND

In the result, the appeals of the assessee are partly allowed for statistical purpose

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kediaआयकर अपील सं./ Ita No.101 & 102/Ahd/2017 [Asstt.Year: 2009-10 & 2012-13] Asstt.Year : 2014-15

D E R PER RAJPAL YADAV, JUDICIAL MEMBER: Present three appeals are directed at the instance of the assessee against separate orders of the ld.CIT(A) dated 23.9.2016, 23.9.2016, 25.6.2017 passed for the Asstt.Year 2009- 10, 2012-13 and 2014-15. 2. Common issues are involved in all these appeals, therefore, we heard them together and deem it appropriate

ANAND URBAN CO.-OPERATIVE BANK LTD.,,ANAND vs. THE INCOME TAX OFFICER, WARD-1,, ANAND

In the result, the appeals of the assessee are partly allowed for statistical purpose

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kediaआयकर अपील सं./ Ita No.101 & 102/Ahd/2017 [Asstt.Year: 2009-10 & 2012-13] Asstt.Year : 2014-15

D E R PER RAJPAL YADAV, JUDICIAL MEMBER: Present three appeals are directed at the instance of the assessee against separate orders of the ld.CIT(A) dated 23.9.2016, 23.9.2016, 25.6.2017 passed for the Asstt.Year 2009- 10, 2012-13 and 2014-15. 2. Common issues are involved in all these appeals, therefore, we heard them together and deem it appropriate

ANAND URBAN CO.-OP. BANK LTD.,,ANAND vs. THE INCOME TAX OFFICER, WARD-1,, ANAND

In the result, the appeals of the assessee are partly allowed for statistical purpose

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kediaआयकर अपील सं./ Ita No.101 & 102/Ahd/2017 [Asstt.Year: 2009-10 & 2012-13] Asstt.Year : 2014-15

D E R PER RAJPAL YADAV, JUDICIAL MEMBER: Present three appeals are directed at the instance of the assessee against separate orders of the ld.CIT(A) dated 23.9.2016, 23.9.2016, 25.6.2017 passed for the Asstt.Year 2009- 10, 2012-13 and 2014-15. 2. Common issues are involved in all these appeals, therefore, we heard them together and deem it appropriate

GUJARAT STATE COOPERATIVE COTTON FEDERATION LIMITED,AHMEDABAD vs. THE PR. CIT, AHMEDABAD -1, AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2018-19

Section 80P(2)(a)(iii) and 80P(2)(a)(iv) provided for income received from marketing of agricultural produce grown by members of co-operative society and purchase of seeds etc. for the purpose of supplying them to its members. Thus, Pr. CIT held that, the Assessing Officer has erred in allowing deduction u/s. 80P(2

KAIRA DIST.CO.OP.MILK PRODUCERS UNION LTD.,,ANAND vs. THE ACIT.,ANAND CIRCLE,, ANAND

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

depreciation claimed on the portion of plant and machinery acquired through grant/subsidy received from NDDB under 70% loan and 30% grant scheme by relying on the judgment of Hon’ble Gujarat High Court in the case of Mahesana District Co-operative Milk Producers Union Ltd. vs. CIT without considering the aspect that the said decision of Hon’ble Gujarat High

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2 1 1 AHMEDABAD, AHMEDABAD vs. SABARKANTHA DISTRICT CO-OPERATIVE MILK PRODUCERS UNION LIMITED, AHMEDABAD

The appeal of the Revenue is dismissed

Bench: Shri Sanjay Garg (Judicial Member), Smt. Annapurna Gupta (Accountant Member)

section 143(3)of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2015-16. I.T.A No. 2522/Ahd/2025 A.Y. 2015-16 2 DCIT Vs. Sabarkantha District Co-op. Milk Producers Union Ltd. 2. The Grounds of Appeal raised by the Revenue are as follows: 1. "Whether the Ld. CIT(A) has erred

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

D.R. Date of hearing : 05-04-2022 Date of pronouncement : 15-06-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Pr. Commissioner of Income Tax, Ahmedabad-5 vide order dated 24/03/2017 passed for the assessment year 2012-13. I.T.A No. 232/Ahd/2018 A.Y. 2012-13 Page

DCIT, CIRCLE-2(1)(2), AHMEDABAD vs. KOTA BARAN TOLLWAY PVT. LTD, AHMEDABAD

In the result, the appeal of the Department is dismissed

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Revenue against the order passed by the Ld. Commissioner of Income Tax (Appeals)-2, (in short “Ld. CIT(A)”), Ahmedabad vide order 19.01.2018 passed for A.Y. 2014-15. 2. The Revenue has taken the following grounds of appeal:- “1. The Ld CIT(A) has erred

M/S. ISCON MEGACITY MEMBERS ASSOCIATION ,,BHAVNAGAR vs. THE INCOME TAX OFFICER, (EXEMP. ), BHAVNAGAR

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

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./I.T.A. No.1290/Ahd/2014 ("नधा"रण वष" / Assessment Year : 2010-11)

D E R PER SHRI RAJPAL YADAV, JUDICIAL MEMBER : The Assessee is in appeal before us against the order of Ld.Commissioner of Income Tax(Appeals)-XXI, Ahmedabad [‘CIT(A)’ in short] dated 05/02/2014 passed for Assessment Year (AY) 2010-11. 2. The Registry has pointed out that the appeal is time barred by 15 days. In order to explain

M/S. CHAROTAR NAGRIK SAHAKARI BANK LTD.,ANAND vs. THE INCOME TAX OFFICER, WARD-1,, ANAND

Bench: Shri Amarjit Singh & Smt. Madhumita Royआयकरअपीलसं.It No. 2554/Ahd/2017 "नधा"रणवष"/Asstt. Year: 2013-14 M/S. Charotar Nagrik Vs. Ito, Sahakari Bank Ltd. Ward-1, Chiman Sathi Bhavan, Anand Subhash Road, Anand- 388 001 Pan:Aab Fc3 231 A अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent)

D E R PER MADHUMITA ROY- JM: The instant appeal filed by the assessee is against the order dated 29/09/2017 passed by the Commissioner of Income Tax (Appeals)-4, Vadodara arising out of the order dated 18/02/2016 passed by the ITO Ward-1, Anand under section 143(3) of the Income Tax Act 1961(herein after referred