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107 results for “disallowance”+ Section 80P(2)(e)clear

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Key Topics

Section 80P(2)(d)271Section 80P166Section 80P(2)(a)124Deduction99Disallowance71Section 143(3)65Section 26357Addition to Income54Section 143(1)43

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)

E R आदेश आदेश आदेश PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER All the three appeals are filed by the same assessee against separate orders of the Ld.Commissioner of Income Tax(Appeals), National Faceless Appeal Centre (NFAC), Delhi for the above three assessment years. Since the issue involved in all these appeals , it was common ground, was identical, all the appeals were

Showing 1–20 of 107 · Page 1 of 6

Section 25031
Section 80P(2)28
Revision u/s 26313

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)

E R आदेश आदेश आदेश PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER All the three appeals are filed by the same assessee against separate orders of the Ld.Commissioner of Income Tax(Appeals), National Faceless Appeal Centre (NFAC), Delhi for the above three assessment years. Since the issue involved in all these appeals , it was common ground, was identical, all the appeals were

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 income from the co-operative banks. 6. 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

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)

e) ----------- (f) (4) The provisions of this section shall not apply in relation to any co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank. Explanation.—For the purposes of this sub-section,— (a) "co-operative bank" and "primary agricultural credit society" shall have the meanings respectively assigned to them

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)

e) ----------- (f) (4) The provisions of this section shall not apply in relation to any co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank. Explanation.—For the purposes of this sub-section,— (a) "co-operative bank" and "primary agricultural credit society" shall have the meanings respectively assigned to them

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 income from the Nationalized banks/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

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)

E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER Present appeal has been filed by the assessee against order passed by the ld.Pr.Commissioner of Income-Tax-3, Ahmedabad [hereinafter referred to as “Pr.CIT”] dated 20.3.2019 in exercise of his revisionary jurisdiction under section 263 of the Income Tax Act, 1961 ("the Act" for short) pertaining to Asst.Year 2014-15. 2. Brief facts

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)

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

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 income from the co-operative banks. 5. 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

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)

E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide order dated 20.09.2024 passed for A.Y. 2017-18. The assessee has taken the following grounds of appeal:- 2

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)

e. The Gujarat Rajya Handloom Handicrafts & Audhyogic Sahkari Federation Ltd., ITA 321/Ahd/2023. 5.2. The AR also stated that the assessee claimed a standard deduction of Rs.50,000/- under Section 80P(2)(c)(ii) of the Act before CIT(A), which allows a deduction for cooperative societies engaged in activities other than those specified under Section 80P(2

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)

E R PER MAKARAND V. MAHADEOKAR, AM: Both these appeals filed by the assessee, Union Bank Co-Op Credit Society Ltd., pertain to the Assessment Years (AYs) 2018-19 and 2020-21, challenging the orders passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as “CIT(A)”). Both the orders

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)

E R PER MAKARAND V. MAHADEOKAR, AM: Both these appeals filed by the assessee, Union Bank Co-Op Credit Society Ltd., pertain to the Assessment Years (AYs) 2018-19 and 2020-21, challenging the orders passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as “CIT(A)”). Both the orders

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)

E R PER RAJPAL YADAV, VICE-PRESIDENT Present appeal is directed at the instance of the assessee against order of Pr.Commissioner of IT-2, Vadodara dated 2.3.2017 passed under section 263 of the Income Tax Act, 1961 for the Asstt.Year 2012- 13. 2. The assessee has raised as many as seven grounds of appeal. However, main issue agitated before

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

ITA 397/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad09 Oct 2024AY 2015-16

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Bhavin Marfatia, A.RFor Respondent: Shri A.P. Singh, CIT DR
Section 143(3)Section 263Section 80Section 80P(2)(a)Section 80P(2)(e)

disallowed, they should be granted deductions under Section 80P(2)(e). For this issue clearly a re- verification of the Assessee

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)

E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned appeal has been filed at the instance of the Assessee against the order of the Learned Commissioner of Income Tax(Appeals)-3, Vadodara, dated 11/01/2017 arising in the matter of assessment order passed under s. 143(3) of the Income Tax Act, 1961 (here-in-after referred

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)

E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), ADDL/JCIT (A)-3, Bengaluru vide order dated 25.11.2024 passed for A.Y. 2017-18. 2. The assessee has taken the following grounds of appeal:- “1. That the Ld. ADDL/JCIT

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)

E R PER SHRI NARENDRA PRASAD SINHA, AM: These three appeals are filed by the assessee against the orders of the National Faceless Appeal Centre (NFAC), Delhi, (in short ‘the CIT(A)’), dated 31.01.2024 for the Assessment Years 2017- 18 & 2018-19 and dated 07.02.2024 for the A.Y. 2020-21. As the issue involved in all three appeals are identical

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)

E R PER SHRI NARENDRA PRASAD SINHA, AM: These three appeals are filed by the assessee against the orders of the National Faceless Appeal Centre (NFAC), Delhi, (in short ‘the CIT(A)’), dated 31.01.2024 for the Assessment Years 2017- 18 & 2018-19 and dated 07.02.2024 for the A.Y. 2020-21. As the issue involved in all three appeals are identical

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)

E R PER SHRI NARENDRA PRASAD SINHA, AM: These three appeals are filed by the assessee against the orders of the National Faceless Appeal Centre (NFAC), Delhi, (in short ‘the CIT(A)’), dated 31.01.2024 for the Assessment Years 2017- 18 & 2018-19 and dated 07.02.2024 for the A.Y. 2020-21. As the issue involved in all three appeals are identical