SHRI VAJAPUR PATIDAR CO. OPARATIVE CREDIT SOCIETY LTD.,MEHSANA vs. THE ITO, WARD-5, PATAN

In the result appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Shri Siddharatha Nautiyalआयकर अपील सं./Ita No. 27/Ahd/2022 िनधा"रण वष"/Asstt. Year: 2017-2018 Shri Vajapur Patidar Co. Operative Credit I.T.O., Society Limited, Vs. Ward-5, At. Vijapaur Po. Sanghpur, Patan. Ta. Vijapaur, Dist. Mehsana

disallowance of the deduction claimed by the assessee under section 80P(2)(d) of the Act with respect to the interest

BARODA DISTRICT COOPERATIVE MILK PRODUCERS UNION LIMITED,VADODARA, GUJARAT vs. ASST. COMMISSIONER OF INCOME TAX OFFICER, CIRCLE 1(1)(1), VADODARA, VADODARA, GUJARAT

In the result, the appeals of the assessee for Asst

Bench: Smt.Annapurna Gupta & Ms.Suchitra R. Kamble

disallowing the claim of Rs.1,39,41,995/- in respect of deduction claimed under section 80P(2)(d) of the IT Act, 1961. The learned

BARODA DISTRICT COOPERATIVE MILK PRODUCERS UNION LIMITED,VADODARA, GUJARAT vs. ASST. COMMISSIONER OF INCOME TAX OFFICER, CIRCLE 1(1)(1), VADODARA, VADODARA, GUJARAT

In the result, the appeals of the assessee for Asst

Bench: Smt.Annapurna Gupta & Ms.Suchitra R. Kamble

disallowing the claim of Rs.1,39,41,995/- in respect of deduction claimed under section 80P(2)(d) of the IT Act, 1961. The learned

BARODA DISTRICT COOPERATIVE MILK PRODUCERS UNION LIMITED,VADODARA, GUJARAT vs. ASST. COMMISSIONER OF INCOME TAX OFFICER, CIRCLE 1(1)(1), VADODARA, VADODARA, GUJARAT

In the result, the appeals of the assessee for Asst

disallowance under Section 14A was deleted entirely, following ITAT precedent.", "result": "Partly Allowed", "sections": [ "80P(2)(d)", "80P(2)(a)(iv)", "14A", "8D" ], "issues

BALASINOR ROAD TRANSPORT CO. OP. SOCIETY LTD.,,MAHISAGAR vs. THE INCOME TAX OFFICER,, LUNAWADA

In the result appeal of the assessee is hereby partly allowed

Bench: Shri Waseem Ahmed & Shri Siddharatha Nautiyalआयकर अपील सं./Ita Nos. 39-40/Ahd/2022 िनधा"रण वष"/Asstt. Years: (2014-2015 & 2015-2016) Balasinor Road Transport Co-Op. Income Tax Officer, Society Ltd., Vs. Lunawada. Rajpuri Gate, Balasinor, Dist. Mahisagar-388255. Pan: Aaaab5121G

disallowance of the deduction claimed by the assessee under section 80P(2)(d) of the Act with respect to the interest

BALASINOR ROAD TRANSPORT CO. OP. SOCIETY LTD.,,MAHISAGAR vs. THE INCOME TAX OFFICER,, LUNAWADA

In the result appeal of the assessee is hereby partly allowed

Bench: Shri Waseem Ahmed & Shri Siddharatha Nautiyalआयकर अपील सं./Ita Nos. 39-40/Ahd/2022 िनधा"रण वष"/Asstt. Years: (2014-2015 & 2015-2016) Balasinor Road Transport Co-Op. Income Tax Officer, Society Ltd., Vs. Lunawada. Rajpuri Gate, Balasinor, Dist. Mahisagar-388255. Pan: Aaaab5121G

disallowance of the deduction claimed by the assessee under section 80P(2)(d) of the Act with respect to the interest

THE BANAS DAIRY EMPLOYEES CREDIT & SUPPLY CONSUMERS CO.,OP. SOCIETY LTD.,,BANASKANTHA vs. THE ACIT,B.K.CIRCLE,, PALANPUR

In the result, appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Shri Siddharatha Nautiyalआयकर अपील सं./Ita No. 3/Ahd/2022 िनधा"रण वष"/Asstt. Year: 2017-2018 Banas Dairy Employees Credit & Supply A.C.I.T., Consumers Co-Op. Society Limited, Vs. B.K. Circle, Banas Dairy, Palanpur. Palanpur, Banaskantha-385001. Pan: Aaaab0631R

disallowance of the deduction claimed by the assessee under section 80P(2)(d) of the Act with respect to the interest

MEHSANA TALUKA MADHYAMIK TEACHERS CREDIT & CONSUMERS SAHAKARI MANDALI LTD,MEHSANA vs. THE ITO, WARD-2, PRESENT WARD-1, MEHSANA

In the result, appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed (Accountant Member), Ms. Madhumita Roy (Judicial Member)

disallowance of the deduction claimed by the assessee under section 80P(2)(d) of the Act with respect to the interest

SHREE UTKARSH CO OP CREDIT SOCIETY LTD.,MEHSANA vs. THE ITO, WARD-4, PATAN

In the result, appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Shri Siddharatha Nautiyalआयकर अपील सं./Ita No. 315/Ahd/2021 िनधा"रण वष"/Asstt. Year: 2017-2018 Shree Utkarsh Co-Op Credit Society I.T.O., Limited, Vs. Ward-4, Nani Shop No.35, Patan. Gate No.2, Unjha, Mehasana-384170. Pan: Aalas9670G

disallowance of the deduction claimed by the assessee under section 80P(2)(d) of the Act with respect to the interest

THE BAVLA GROUP SEVA SAHAKAR MANDALI LTD,BAVLA, AHMEDABAD vs. ITO, WARD 3(2)(5), AHMEDABAD, AMBAWADI, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

disallowance of claim the deduction of Rs. 4,01,607/- under section 80P of the Act and therefore you Honors

GANDHINAGAR DISTRICT CO.OP.MILK PRODUCERS UNION LIMITED,GANDHINAGAR vs. THE ACIT, CIRCLE GANDHINAGA, GANDHINAGAR

In the result, the appeal filed by the assessee is allowed

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.513/Ahd/2023 िनधा"रण वष" /Assessment Year : 2020-21 Gandhinagar District Co- The Asst.Cit बनाम/ Op.Milk Producers Union Ltd. Circle, Gandhinagar V/S. K. Road, Gidc Electronics Estate Sector-25, Gandhinagar Gujarat – 382 024 "थायी लेखा सं./Pan: Aaajg 1061 B (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Tushar Hemani, Sr.Advocate & Shri Parimalsinh B. Parmar, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 25/09/2024 घोषणा की तारीख /Date Of Pronouncement: 03/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

Sections 80P(2)(d) and 80P(2)(c) of the Act and the treatment of a government grant as revenue income. 6.1. Ground numbers 1,2,3 and 5 deal with deduction u/s 80P of the Act. The main contention in this set of grounds pertain to the disallowance

SOHAMNAGAR CO-OP HOUSING SOCIETY VIBHAG-III,AHMEDABAD vs. THE ITO, WARD-3(3)(5), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

disallowance of the deduction u/s 80P of Rs. 2,80,904/-. 3.1 Without prejudice to above and in the alternative, the ld. AO has failed to appreciate that real income arising from the receipts and expenses of the society was chargeable to tax.” 3. The issue for consideration before us is whether the assessee is eligible for deduction under Section

THE GOVERNMENT SERVANTS CO-OP CREDIT SOCIETY LTD.,VADODARA vs. THE ITO, WARD-3(1)(2), VADODARA

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

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 442/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2012-13 The Government Servants Co-Op. Credit I.T.O., Society Ltd., Vs. Ward-3(1)(2), Hindi Bhavan, Vadodara. Sanstha Vasahat Raopura, Vadodara-390001. Pan: Aabat5146J

section 80P(2)(i) of the Act on the amount of interest received from State Bank of India. As per the AO, such amount of interest income is not arising from the activity of providing finance facility to its members. Therefore, the same was disallowed

UNION BANK CO. OP. CREDIT SOCIETY LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-1(1)(1), AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1228 & 1229/Ahd/2024 िनधा"रण वष" /Assessment Years: 2018-19 & 2020-21 Respectively Union Bank Co-Op. Credit The Dy.Cit बनाम/ Society Ltd. Circle-1(1)(1) V/S. 1, Dhalaxmi Market Ahmedabad Revadi Bazar Kalupur Ahmedabad – 380 001 (Gujarat) "थायी लेखा सं./Pan:Aaau 0802 F (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri Anil Kshatriya, Advocate Revenue By : Smt. Bhavna Gupta Singh, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 24/09/2024 घोषणा की तारीख /Date Of Pronouncement: 08/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

disallowed the deductions claimed by the assessee under sections 80P(2)(a)(i) and 80P(2)(d) of the Act, adding

UNION BANK CO.OP. CREDIT SOCIETY LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-1(1)(1), AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1228 & 1229/Ahd/2024 िनधा"रण वष" /Assessment Years: 2018-19 & 2020-21 Respectively Union Bank Co-Op. Credit The Dy.Cit बनाम/ Society Ltd. Circle-1(1)(1) V/S. 1, Dhalaxmi Market Ahmedabad Revadi Bazar Kalupur Ahmedabad – 380 001 (Gujarat) "थायी लेखा सं./Pan:Aaau 0802 F (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri Anil Kshatriya, Advocate Revenue By : Smt. Bhavna Gupta Singh, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 24/09/2024 घोषणा की तारीख /Date Of Pronouncement: 08/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

disallowed the deductions claimed by the assessee under sections 80P(2)(a)(i) and 80P(2)(d) of the Act, adding

M/S. LAXMI BACHAT SHARAFI SAHKARI MANDALI LTD.,AHMEDABAD vs. THE PR. CIT-3, AHMEDABAD

In the result, appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Smt. Madhumita Royassessment Year : 2014-15

section 80P(2)(d) of the Act. Hence, the said interest income was required to be disallowed by the Assessing

NAVJIVAN (KALYAN) CO.OP. HOS. SCO. LTD.,AHMEDABAD vs. THE ITO, WARD-1(1)(3), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr.B.R.R. Kumarms. Suchitra Kamble

section 80P(2) (f) instead of 80P(2)(d) of the I.T. Act, without considering facts of the case. 2. The CIT(A) erred in law and on facts in confirming disallowance

RATNESHWARI CO.OP.CREDIT SOCIETY LTD.,,MEHSANA vs. THE ACIT., PATAN CIRCLE,, PATAN

The appeal of the assessee is hereby allowed

Bench: Dr. B.R.R. Kumar, Vice-

Section 250 of the Income-tax Act, 1961 [hereinafter referred to as "the Act" for short], for Assessment Year (AY) 2013-14. 2. The Assessee has taken following grounds of appeal:- “1.1 The order passed by U/s.250 passed on 24-05-2024 by NFAC [CIT(A)], Delhi (for short "CIT(A)" upholding the disallowance of deduction u/s 80P