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 income from the co- operative banks. 4. The facts in brief are that the assessee in the present case is a co-operative society and engaged in the business of providing credit facilities to its members. The assessee

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

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

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)

80P(2) (c) of the Act. (4) The appellant craves leave to add, alter, amend any ground of appeal.” 3. Ground No.1 pertains to disallowance of Rs.1,95,850/- under Section

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

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

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)

80P(2) (c) of the Act. (4) The appellant craves leave to add, alter, amend any ground of appeal.” 3. Ground No.1 pertains to disallowance of Rs.1,95,850/- under Section

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

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

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)

80P(2) (c) of the Act. (4) The appellant craves leave to add, alter, amend any ground of appeal.” 3. Ground No.1 pertains to disallowance of Rs.1,95,850/- under Section

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 of deduction for a sum of Rs. 4,01,607/- on interest income earned by the assessee on funds parked with and dividend income earned from the Ahmedabad District Cooperative Bank Ltd. under Section 80P(2)(d) of the Act. 4. In appeal, Ld. CIT(A) held that interest income and dividend income earned by the assessee

MUSHAHID VIKAS CO OP CREDIT SOCIETY LIMITED,MAHESANA vs. INCOME TAX OFFICER, WARD 1, PATAN, PATAN

In the result, appeal of the assessee is partly allowed

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

disallowing the deduction with respect to such interest income, the benefit of corresponding expenses incurred by the assessee should be allowed. Likewise, the assessee is also eligible for a deduction of ₹ 50,000 under section 80P(2)(c

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 SANKHEDA JETPUR PAVI TALUKA GINNING PRESSING COTTON SALE CO.OP SOCIETY LTD,VADODARA vs. THE PR. CIT-3, VADODARA

In the result, the appeal of the assessee is dismissed

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.397/Ahd/2020 (Assessment Year: 2015-16) The Sankheda Jetpur Pavi Taluka Vs. Principal Commissioner of Ginning Pressing Cotton Sale Co-op. Income Tax-3, Society Ltd., Vadodara Dhokalia, Bodeli, Taluka Sankheda, Vadodara-391135 [PAN No.AAAAT1464C] (Appellant) .. (Respondent) Appellant by : Shri Bhavin Marfatia, A.R. Respondent by: Shri

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

In the result, appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

disallowance of entire deduction under Section. 80P(2) of the Act of Rs. 40,84,182/-. The Ld. CIT(A) erred in not appreciating the bifurcation of deduction under Section. 80P of Rs. 40,84,182/- into Section 80P(2)(c

SHRI VIDHYUT BOARD CREDIT AND CONSUMERS CO OPERATIVE SOCIETY LIMITED ,BHAVNAGAR vs. A.C.I.T., CIRCLE-1, BHAVNAGAR, BHAVNAGAR

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

C. Dharani Nath, Sr. DR\nDate of Hearing\n02.01.2025\nDate of Pronouncement\n16.01.2025\nORDER\nThis appeal is filed by the assessee against order dated 19.03.2024 passed by\nthe Addl./JCIT(A)-6, Kolkata for the assessment Year 2017-18.\n2. The assessee has raised the following grounds of appeal:-\n\"1\nThe Learned Additional Commissioner of Income

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 RADHU MERCANTILE CO. OP. CREDIT SOCIETY LTD.,KHEDA vs. THE CPC, IT DEPARTMENT JURISDICTIONAL AO : THE ITO, WARD-1, NADIAD

In the result, all the three appeals filed by the assessee are partly allowed

Bench: Ms. Suchitra Kambleassessment Year: 2021-22

disallowing the claim of deduction under Section 80P(2)(d) of the Act amounting to Rs.32,96,596/-. The income computed under Section 143(1) of the Act was Rs.40,95,650/-. The said interest was ITA Nos.417, 418 & 587/Ahd/2024 Assessment Years: 2021-22 for all Appeals Page 3 of 5 earned from Kheda District Co-op. Bank amounting

BALASINOR ROAD TRANSPORT CO. OP. SOCIETY LTD.,MAHISAGAR vs. CPC, BENGAPURU PRESENT JURISDICTION THE ACIT, ANAND CIRCLE, ANAND

In the result, all the three appeals filed by the assessee are partly allowed

Bench: Ms. Suchitra Kambleassessment Year: 2021-22

disallowing the claim of deduction under Section 80P(2)(d) of the Act amounting to Rs.32,96,596/-. The income computed under Section 143(1) of the Act was Rs.40,95,650/-. The said interest was ITA Nos.417, 418 & 587/Ahd/2024 Assessment Years: 2021-22 for all Appeals Page 3 of 5 earned from Kheda District Co-op. Bank amounting

SAHYOG CO. OPERATIVE CREDIT SOCIETY LIMITED,MAHISAGAR vs. CPC , INCOME TAX DEPARTMENT, BENGALURU PRESENT JURISDICTIONAL ACIT, ANAND CIRCLE, ANAND

In the result, all the three appeals filed by the assessee are partly allowed

Bench: Ms. Suchitra Kambleassessment Year: 2021-22

disallowing the claim of deduction under Section 80P(2)(d) of the Act amounting to Rs.32,96,596/-. The income computed under Section 143(1) of the Act was Rs.40,95,650/-. The said interest was ITA Nos.417, 418 & 587/Ahd/2024 Assessment Years: 2021-22 for all Appeals Page 3 of 5 earned from Kheda District Co-op. Bank amounting

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.

2) dated 15.09.2014 was duly served, followed by notices under section 142(1) dated 08.05.2015 and 18.09.2015, along with questionnaire. In response, the Authorised Representative of the assessee appeared and filed written submissions with supporting details. 5. During the course of assessment, the Assessing Officer noted certain points and a show-cause notice dated 02.03.2016 was issued to the assessee

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.

2) dated 15.09.2014 was duly served, followed by notices under section 142(1) dated 08.05.2015 and 18.09.2015, along with questionnaire. In response, the Authorised Representative of the assessee appeared and filed written submissions with supporting details. 5. During the course of assessment, the Assessing Officer noted certain points and a show-cause notice dated 02.03.2016 was issued to the assessee

THE VENUS PARKLAND CO.OPERATGIVE HOUSING SERVICE SOCIETY LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-3(3)(5),, AHMEDABAD

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

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

section 80P(2)(c), since the assessee had shown income under the head 'income from other source' is not entitled to claim deduction amounting to Rs.50,000/- u/s.80P(2)(c)(ii) and the ground of appeal is dismissed. Thus the disallowance

RETHAL DUDH UTPADAK SAHKARI MANDALI LTD,AHMEDABAD vs. THE ITO, WARD-3(2)(4), AHMEDABAD

In the result appal of the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2020-21

c)(ii) at Rs.12.597/- and 80P(2)(d) at Rs.4,58,425/- and aggregating to Rs.7,23,593/-. The income tax return was processed under Section 143(1) of the Act on 25.11.2021 thereby disallowing