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14 results for “reassessment”+ Section 80P(2)(d)clear

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Key Topics

Section 80P43Section 80P(2)(d)29Section 14726Section 143(3)21Section 14818Deduction14Disallowance13Reassessment12Addition to Income8Reopening of Assessment

SHREE SARVODAYA SAHAKARI MANDALI LTD.,VADODARA vs. NFAC, DELHI PRESENT JURISDICTION THE DY.CIT, CIRCLE-2(1)(1), VADODARA

In the result, both the appeals of the assessee are allowed

ITA 1349/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad24 Jan 2025AY 2017-18

Bench: Dr.Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Viranch Modi, A.RFor Respondent: Ms. Ketaki Desai, Sr. DR
Section 143(3)Section 147Section 80Section 80PSection 80P(2)(d)

reassessment being bad in law, illegal and non-est.. 2.00 Disallowance of deduction claimed u/s.80P of the Act amounting to Rs.38,89,237/- 2.01 On the facts and circumstances of you appellant’s case as well as in law, the ld.CIT(A) erred in dismissing the appeal on wrong plea that interest earned on deposits kept with

7
Section 2635
Section 148A5

SHREE SARVODAYA SAHAKARI MANDALI LTD.,VADODARA vs. NFAC, DELHI PRESENT JURISDICTION THE DY. CIT, CICLE-2(1)(1), VADODARA

In the result, both the appeals of the assessee are allowed

ITA 1348/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad24 Jan 2025AY 2016-17

Bench: Dr.Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Viranch Modi, A.RFor Respondent: Ms. Ketaki Desai, Sr. DR
Section 143(3)Section 147Section 80Section 80PSection 80P(2)(d)

reassessment being bad in law, illegal and non-est.. 2.00 Disallowance of deduction claimed u/s.80P of the Act amounting to Rs.38,89,237/- 2.01 On the facts and circumstances of you appellant’s case as well as in law, the ld.CIT(A) erred in dismissing the appeal on wrong plea that interest earned on deposits kept with

THE ITO, WARD-5(3)(1), AHMEDABAD vs. AHMEDABAD DISTRICT CO.OP.MILK PRODUCERS UNION LTD., AHMEDABAD

In the result, both the appeals filed by the Revenue are dismissed

ITA 533/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad09 Aug 2024AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokar

Section 143(3)Section 147Section 148Section 80PSection 80P(2)Section 80P(2)(d)

Section 80P(2)(d) of the Act and the original assessment has also dealt with this issue as the return of income was filed by the assessee on 29.11.2014 which was incorrectly mentioned in the reassessment

ITO, WARD-5(3)(1), VEJALPUR vs. AHMEDABAD DISTRICT CO OP MILK PRODUCERS UNION LTD, AHMEDABAD

In the result, both the appeals filed by the Revenue are dismissed

ITA 666/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad09 Aug 2024AY 2014-15

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokar

Section 143(3)Section 147Section 148Section 80PSection 80P(2)Section 80P(2)(d)

Section 80P(2)(d) of the Act and the original assessment has also dealt with this issue as the return of income was filed by the assessee on 29.11.2014 which was incorrectly mentioned in the reassessment

THE KAMRAN VIKAS CO.OP. CREDIT SOCIETY LTD. ,SABARKANTHA vs. THE INCOME TAX OFFICER, WARD-1, HIMATNAGAR

In the result the appeal of the assessee is allowed

ITA 1659/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1657 To 1659/Ahd/2024 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2017-18) िनधा"रण वष"

For Appellant: Shri Rushin Patel, A.RFor Respondent: Shri Sudhakar Verma, Sr. DR
Section 143(3)Section 147Section 148Section 80PSection 80P(2)(a)Section 80P(2)(d)

reassessment order passed u/s 147 r.w.s 143(3) are bad in law. (2) The Learned Commissioner of Income Tax (Appeals) has erred in law and on facts of the case in sustaining the disallowance of deduction u/s 80P(2)(d) of the Income Tax Act, 1961. (3) The appellant craves leave to add, amend, altar or delete the grounds

THE KAMRAN VIKAS CO.OP. CREDIT SOCIETY LTD.,SABARKANTHA vs. THE INCOME TAX OFFICER, WARD-1 , HIMATNAGAR

In the result the appeal of the assessee is allowed

ITA 1657/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2013-14

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1657 To 1659/Ahd/2024 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2017-18) िनधा"रण वष"

For Appellant: Shri Rushin Patel, A.RFor Respondent: Shri Sudhakar Verma, Sr. DR
Section 143(3)Section 147Section 148Section 80PSection 80P(2)(a)Section 80P(2)(d)

reassessment order passed u/s 147 r.w.s 143(3) are bad in law. (2) The Learned Commissioner of Income Tax (Appeals) has erred in law and on facts of the case in sustaining the disallowance of deduction u/s 80P(2)(d) of the Income Tax Act, 1961. (3) The appellant craves leave to add, amend, altar or delete the grounds

THE KAMRAN VIKAR CO.OP. CREDIT SOCIETY LTD.,SABARKANTHA vs. THE INCOME TAX OFFICER, WARD-1, HIMATNAGAR

In the result the appeal of the assessee is allowed

ITA 1658/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2014-15

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1657 To 1659/Ahd/2024 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2017-18) िनधा"रण वष"

For Appellant: Shri Rushin Patel, A.RFor Respondent: Shri Sudhakar Verma, Sr. DR
Section 143(3)Section 147Section 148Section 80PSection 80P(2)(a)Section 80P(2)(d)

reassessment order passed u/s 147 r.w.s 143(3) are bad in law. (2) The Learned Commissioner of Income Tax (Appeals) has erred in law and on facts of the case in sustaining the disallowance of deduction u/s 80P(2)(d) of the Income Tax Act, 1961. (3) The appellant craves leave to add, amend, altar or delete the grounds

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

In the result, appeal of the assessee is allowed

ITA 512/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad08 Mar 2024AY 2014-15

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Advocate & ShriFor Respondent: Dr. DArsi Suman Ratnam, CIT D.R. & Shri
Section 139(1)Section 143(3)Section 147Section 148Section 80PSection 80P(2)(c)Section 80P(2)(d)

d) at Rs. 40,34,182/-. The Ld. CIT(A) ought to have allowed the deduction to the extent of Rs. 50,000/- claimed under Section. 80P(2)(c). 5. The Ld. CIT(A) has erred in law and on facts in not adjudicating the issue of unexplained expenditure of Rs. 10,62,90,443/- despite detailed specific submissions made

BALASINOR VIKAS CO. OP. CREDIT SOCIETY LTD.,MAHISAGAR vs. THE PR. CIT, VADODARA-1, VADODARA

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

ITA 908/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. No. 908/Ahd/2024 ("नधा"रण वष" / Assessment Year : 2017-18) बनाम/ Balasinor Vikas Co.Op. The Principal Credit Society Ltd. Commissioner Of Income Vs. Rajpuri Darwaja, Opp. Tax Masjit, Balasinor - Vadodara-1, Baroda - 388255, Gujarat 390007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaab4748H (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Mehul K. Patel, Advocate ""यथ" क" ओर से/Respondent By Shri Sudhendu Das, Cit. Dr : Date Of Hearing 02/09/2024 01/10/2024 Date Of Pronouncement O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Assessee Against The Order Of The Principle Commissioner Of Income Tax, Pcit, Vadodara-1 (In Short ‘The Pcit’), Dated 22.03.2024 Passed Under Section 263 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The Assessment Year (A.Y.) 2017-18. 2. The Brief Facts Of The Case Are That The Assessee Had Filed His Return Of Income For A.Y. 2017-18 On 18.10.2017 Declaring Nil Income. The Original Assessment Was Completed U/S.143(3) Of The

For Appellant: Shri Mehul K. Patel, Advocate
Section 143(3)Section 147Section 263Section 80PSection 80P(2)(d)

Section 263 of the Income Tax Act, 1961 (in short ‘the Act’) for the Assessment Year (A.Y.) 2017-18. 2. The brief facts of the case are that the assessee had filed his return of income for A.Y. 2017-18 on 18.10.2017 declaring Nil income. The original assessment was completed u/s.143(3) of the ITA No. 908/Ahd/2024 [Balasinor Vikas Co.Op

SHRI MODHESHWARI BACHAT DHIRAN ANE GRAHAK SAHAKARI MANDALI LTD.,BANASKANTHA vs. THE ITO, WARD-1(PREVIOUSLY WARD-5), PALANPUR

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

ITA 1977/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad26 Mar 2025AY 2012-13

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 148Section 80PSection 80P(2)(d)

reassessment order passed under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2012-13. I.T.A No. 1977/Ahd/2024 A.Y. 2012-13 Page No 2 Shri Modheshwari Bachat Dhiran Ane Grahak Sakhakri Mandli Ltd. Vs. ITO 2. At the outset, Ld. Counsel for the assessee submitted that

SAVLI TALUKA SECONDARY AND HIGHER SECONDARY EMPLOYEES CO OP. CREDIT SOCIETY LIMITED,VADODARA vs. THE INCOME TAX OFFICER, WARD-1(2)(2), VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1772/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad04 Nov 2025AY 2019-20

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.1772/Ahd/2024 िनधा"रण वष" /Assessment Year : 2019-20 Savli Taluka Secondary & The Income Tax Officer बनाम/ Higher Secondary Employees Ward-1(2)(2) V/S. Co-Op. Credit Society Ltd. Vadodara – 390 007 18, Rayakaka Park Savli Desar Road Vadodara – 391 770. "थायी लेखा सं./Pan: Aafas 6647 D (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Sanket Bakshi, Ar Revenue By : Shri Abhijit Sr.Dr सुनवाई की तारीख/Date Of Hearing : 12/08/2025 घोषणा की तारीख /Date Of Pronouncement: 04/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm:

For Appellant: Shri Sanket Bakshi, ARFor Respondent: Shri Abhijit Sr.DR
Section 144BSection 147Section 148Section 148ASection 234ASection 234BSection 234CSection 250Section 272(1)(d)Section 68

80P(2)(a)(i) of the Act. Other Grounds Savli Taluka Secondary and Higher Secondary Employees Co-op. Credit Society Ltd. vs. ITO Asst. Year : 2019-20 9. The learned CIT(A) and the learned AO erred in fact and in law in charging interest u/s. 234A of the Act. 10. The learned CIT(A) and the learned AO erred

THE AGRICULTURE DEVELOPMENT CO.OP.CREDIT SOCIETY LTD.,,SIDHPUR vs. THE ITO, PATAN WARD-4, , UNJHA

In the result, Ground No. 3 of the assessee’s appeal is allowed for statistical purpose purposes

ITA 230/AHD/2022[2012-13]Status: DisposedITAT Ahmedabad21 Mar 2024AY 2012-13

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri H.V. Doshi, A.RFor Respondent: Ms. Saumya Pandey Jain, Sr. D.R
Section 147Section 57Section 80PSection 80P(4)

D E R PER SIDDHARTHA NAUTIYAL, JM: These are appeals have been filed by the Assessee against the orders passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide orders dated 24.05.2022 passed for the Assessment Years 2012-13 & 2017-18. Since largely common facts and issues

THE AGRICULTURE DEVELOPMENT CO.OP.CREDIT SOCIETY LTD.,,SIDHPUR vs. THE ITO, PATAN WARD-1, , UNJHA

In the result, Ground No. 3 of the assessee’s appeal is allowed for statistical purpose purposes

ITA 231/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad21 Mar 2024AY 2017-18

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri H.V. Doshi, A.RFor Respondent: Ms. Saumya Pandey Jain, Sr. D.R
Section 147Section 57Section 80PSection 80P(4)

D E R PER SIDDHARTHA NAUTIYAL, JM: These are appeals have been filed by the Assessee against the orders passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide orders dated 24.05.2022 passed for the Assessment Years 2012-13 & 2017-18. Since largely common facts and issues

SALOJ DUDH UTPADAK SAHAKARI MANDALI LIMITED,VADODARA vs. THE INCOME TAX OFFICER, WARD-3(1)(4), VADODARA

In the result, the appeal of the assessee is allowed in above terms

ITA 1685/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad23 Apr 2025AY 2019-20

Bench: Smt. Annapurna Gupta

For Appellant: Shri D. K. Parikh, A.RFor Respondent: Shri Prateek Sharma, Sr. DR
Section 147Section 148Section 148ASection 250(6)Section 80PSection 80P(2)

D E R The present appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), (hereinafter referred to as “CIT(A)”), National Faceless Appeal Centre (hereinafter referred to as “NFAC”), Delhi dated 20.07.2024 passed under Section 250(6) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and relates