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140 results for “disallowance”+ Section 80P(2)(a)clear

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Key Topics

Section 80P(2)(d)227Section 80P192Deduction98Section 80P(2)(a)83Disallowance77Section 143(3)72Section 143(1)57Addition to Income52Section 25044Section 263

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

ITA 416/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad08 Jul 2025AY 2018-19

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

Section 14Section 14ASection 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(iv)

2. We shall first take up the assessee’s appeal in ITA No.415/Ahd/2025 for the Asstt.Year 2017-18 for adjudication. The grounds raised read as under: 1. The learned A.O. has erred on the facts of the case as well as in law, by disallowing the claim of Rs.1,39,41,995/- in respect of deduction claimed under section 80P

Showing 1–20 of 140 · Page 1 of 7

41
Section 5734
Natural Justice13

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

ITA 415/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad08 Jul 2025AY 2017-18
Section 14ASection 80PSection 80P(2)(d)

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

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

ITA 417/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad08 Jul 2025AY 2022-23

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

Section 14Section 14ASection 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(iv)

2. We shall first take up the assessee’s appeal in ITA No.415/Ahd/2025 for the Asstt.Year 2017-18 for adjudication. The grounds raised read as under: 1. The learned A.O. has erred on the facts of the case as well as in law, by disallowing the claim of Rs.1,39,41,995/- in respect of deduction claimed under section 80P

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

ITA 27/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad11 May 2022AY 2017-18

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

For Appellant: NoneFor Respondent: Shri Umesh Agarwal, Sr.D.R
Section 80P(2)(d)

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

ITA 39/AHD/2022[2014-15]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2014-15

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

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri Umesh Agarwal, Sr.D.R
Section 80P(2)(c)Section 80P(2)(d)

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

ITA 40/AHD/2022[2015-16]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2015-16

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

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri Umesh Agarwal, Sr.D.R
Section 80P(2)(c)Section 80P(2)(d)

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

ITA 3/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad11 May 2022AY 2017-18

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

For Appellant: Shri S.N. Divetia, A.RFor Respondent: Shri Umesh Agarwal, Sr.D.R
Section 80P(2)(d)

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

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

In the result, appeal of the assessee is allowed

ITA 963/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2014-15

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

For Appellant: Shri Mehul Thakkar, CAFor Respondent: Shri Alokkumar, CIT-DR
Section 143(3)Section 263Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

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

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

ITA 6/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2017-18

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

For Appellant: Shri Hasmukh V. Doshi, A.RFor Respondent: Shri Sudhendu Das, CIT-D.R. &
Section 57Section 80Section 80P(2)(d)

2,93,286/-“ 3. The only issue raised by the assessee is that the learned CIT-A erred in confirming the order of the AO by sustaining the disallowance of the deduction claimed by the assessee under section 80P

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

In the result, appeal of the assessee is partly allowed

ITA 315/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad11 May 2022AY 2017-18

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

For Appellant: NoneFor Respondent: Shri R.R. Makwana, Sr.D.R
Section 8Section 80PSection 80P(2)Section 80P(2)(d)

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

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

ITA 1870/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad11 Feb 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri M. K. Patel, A.RFor Respondent: Shri V K Mangla, Sr. DR
Section 263Section 80PSection 80P(2)(c)Section 80P(2)(d)

section 80P(2)(d) of the Act. However, since the ground 2 has been disallowed against the assessee on merits

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

ITA 513/AHD/2023[2020-21]Status: DisposedITAT Ahmedabad03 Oct 2024AY 2020-21

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:

For Appellant: Shri Tushar Hemani, Sr.Advocate &For Respondent: Shri Rignesh Das, Sr.DR
Section 143(3)Section 144BSection 80PSection 80P(2)(d)Section 80P(4)

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

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

ITA 1229/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad08 Oct 2024AY 2020-21

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:

For Appellant: Shri Anil Kshatriya, AdvocateFor Respondent: Smt. Bhavna Gupta Singh, Sr.DR
Section 143(1)Section 143(3)Section 144BSection 80PSection 80P(2)(a)

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

ITA 1228/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad08 Oct 2024AY 2018-19

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:

For Appellant: Shri Anil Kshatriya, AdvocateFor Respondent: Smt. Bhavna Gupta Singh, Sr.DR
Section 143(1)Section 143(3)Section 144BSection 80PSection 80P(2)(a)

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

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

In the result, the tax appeals are dismissed

ITA 1064/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad07 Jan 2022AY 2008-09

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

For Appellant: Shri Aseem L. Thakkar, ARFor Respondent: Shri Mohd Usman,CIT-DR
Section 143(2)Section 143(3)Section 263Section 80P(2)Section 80P(2)(a)Section 80P(4)

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

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

ITA 442/AHD/2020[2012-13]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2012-13

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

For Appellant: Shri Amrin Pathan, A.RFor Respondent: Shri Purushottam Kumar, Sr..D.R
Section 5Section 56Section 80P(2)

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

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

ITA 2165/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri P D Shah, A.RFor Respondent: Shri Ravindra, Sr. DR
Section 194ASection 194A(3)(v)Section 80PSection 80P(2)(d)

disallowance of claim the deduction of Rs. 4,01,607/- under section 80P of the Act and therefore you Honors are requested to direct the Ld. AO to allow full deductions under section 80P of the Act. 2

THE LADOL VIVTH KARYAKARI SAHKARI MANDLI LTD.,MEHSANA vs. THE ACIT, CIRCLE, PATAN

In the result, appeal of the assessee is allowed in part

ITA 527/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad01 Oct 2024AY 2020-21

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 525 To 527/Ahd/2024 (िनधा"रण वष" / Assessment Years : 2017-18, 2018-19 & 2020-21)

For Appellant: Shri M. K. Patel, A.RFor Respondent: Shri N. J. Vyas, Sr. DR
Section 80PSection 80P(2)(a)

Section 80P(2)(a)(i) of the Income Tax Act, 1961 (in short ‘the Act’). The assessee is a cooperative credit society engaged in providing credit facility to its members. It had claimed deduction of Rs.1,95,850/- in respect of interest received from Bank of Baroda (on FDR) u/s. 80P(2)(a)(i) of the Act, which was disallowed

THE LADOL VIVTH KARYAKARI SAHKARI MANDLI LTD.,MEHSANA vs. THE ACIT, CIRCLE, PATAN

In the result, appeal of the assessee is allowed in part

ITA 525/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad01 Oct 2024AY 2017-18

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 525 To 527/Ahd/2024 (िनधा"रण वष" / Assessment Years : 2017-18, 2018-19 & 2020-21)

For Appellant: Shri M. K. Patel, A.RFor Respondent: Shri N. J. Vyas, Sr. DR
Section 80PSection 80P(2)(a)

Section 80P(2)(a)(i) of the Income Tax Act, 1961 (in short ‘the Act’). The assessee is a cooperative credit society engaged in providing credit facility to its members. It had claimed deduction of Rs.1,95,850/- in respect of interest received from Bank of Baroda (on FDR) u/s. 80P(2)(a)(i) of the Act, which was disallowed

THE LADOL VIVTH KARYAKARI SAHKARI MANDLI LTD.,MEHSANA vs. THE ACIT, CIRCLE, PATAN

In the result, appeal of the assessee is allowed in part

ITA 526/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad01 Oct 2024AY 2018-19

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 525 To 527/Ahd/2024 (िनधा"रण वष" / Assessment Years : 2017-18, 2018-19 & 2020-21)

For Appellant: Shri M. K. Patel, A.RFor Respondent: Shri N. J. Vyas, Sr. DR
Section 80PSection 80P(2)(a)

Section 80P(2)(a)(i) of the Income Tax Act, 1961 (in short ‘the Act’). The assessee is a cooperative credit society engaged in providing credit facility to its members. It had claimed deduction of Rs.1,95,850/- in respect of interest received from Bank of Baroda (on FDR) u/s. 80P(2)(a)(i) of the Act, which was disallowed