THE ACIT,B.K.CIRCLE,, PALANPUR vs. THE BHILDI MERCANTILE CREDIT CO.OP.SOCIETY LTD.,, BANASKANTHA

In the result, all the appeals as also the cross-objections are dismissed

section 80P of the Act would be applicable to the assessee and disallowed the deduction claimed under section 80P of the Act. The assessee

THE ACIT,B.K.CIRCLE,, PALANPUR vs. THE BHILDI MERCANTILE CREDIT CO.OP.SOCIETY LTD.,, BANASKANTHA

In the result, all the appeals as also the cross-objections are dismissed

section 80P of the Act would be applicable to the assessee and disallowed the deduction claimed under section 80P of the Act. The assessee

THE ACIT,B.K.CIRCLE,, PATAN vs. THE PEOPLE'S CO,OP.CREDIT SOCIETY LTD.,, DEESA

In the result, all the appeals as also the cross-objections are dismissed

section 80P of the Act would be applicable to the assessee and disallowed the deduction claimed under section 80P of the Act. The assessee

THE ACIT,B.K.CIRCLE,, PALANPUR vs. THE SAMARPAN CO.OP. CREDIT SOCIETY LTD.,, BANASKANTHA

In the result, all the appeals as also the cross-objections are dismissed

section 80P of the Act would be applicable to the assessee and disallowed the deduction claimed under section 80P of the Act. The assessee

THE ACIT,B.K.CIRCLE,, PATAN vs. THE PEOPLE'S CO,OP.CREDIT SOCIETY LTD.,, DEESA

In the result, all the appeals as also the cross-objections are dismissed

section 80P of the Act would be applicable to the assessee and disallowed the deduction claimed under section 80P of the Act. The assessee

THE ACIT,B.K.CIRCLE,, PALANPUR vs. THE SAMARPAN CO.OP. CREDIT SOCIETY LTD.,, BANASKANTHA

In the result, all the appeals as also the cross-objections are dismissed

section 80P of the Act would be applicable to the assessee and disallowed the deduction claimed under section 80P of the Act. The assessee

THE ACIT,B.K.CIRCLE,, PATAN vs. THE PEOPLE'S CO,OP.CREDIT SOCIETY LTD.,, DEESA

In the result, all the appeals as also the cross-objections are dismissed

section 80P of the Act would be applicable to the assessee and disallowed the deduction claimed under section 80P of the Act. The assessee

DHANLAXMI CREDIT CO. OP. SOCIETY LTD.,MEHSANA vs. THE ITO, WARD-2, PATAN

In the result, Ground Number 3 of the appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

section 80P of the Act. Accordingly, the assessing officer made an addition of ₹38,56,732/- to the total income of the assessee. 4. In appeal, Ld. CIT(Appeals) confirmed the additions made by the assessing officer. Ground Number 1: Ld. CIT(Appeals) erred in confirming the disallowance

INDUSTRIAL CO. OPERATIVE CREDIT SOCIETY LTD.,,KHEDA vs. THE PR. CIT-2,, VADODARA

In the result, the tax appeals are dismissed

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No.1064/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-13 Industrial Co-Operative Credit Vs. The Pr.Cit-2 Society Ltd. Vadodara. At-Kanjari, Anand-Nadiad Road Ta. : Nadiad, Dist: Kheda Pan : Aaaai 7424 B

section 80P(2)(a) because said income falls under the category “income from other sources”. The ld.AO accordingly issued a show cause notice dated 22.01.2015 proposing as to why interest income of Rs.5,50,983/- earned from non-members should not be disallowed

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

THE MAHALAXMI CREDIT CO. OP. SOCIETY LTD.,,KHEDA vs. THE ITO, WARD- 3,, NADIAD

In the result, the appeal of the assessee is dismissed

section 80P(4) of the IT Act, 1961. . -. 6.4 In view of the above discussion, assessee is not entitled for claiming any deduction u/s. SOP of the Act. Accordingly, deduction of Rs. 19,49,051/- claimed u/s. SOP of the Act is disallowed

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