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

I.M.A. VADODARA CO.-OP. CREDIT SOC. LTD.,,VADODARA vs. THE INCOME TAX OFFICER, WARD-3(1)(2),, VADODARA

The appeal of the assessee is partly allowed for statistical purposes

Section 8oP(2)(c) (c) in the case of a co- operative society engaged in activities other than those specified in clause (a) or clause (b) (either independently of, or in addition to, all or any of the activities so specified), so much of its profits and gains attributable to such activities as does not exceed,- (i) where such

SHRI SAHAJANAND CO. OP. CREDIT SOCIETY LTD.,,VADODARA vs. THE INCOME TAX OFFICER, WARD-3(1)(2),, VADODARA

The appeal of the assessee is partly allowed for statistical purposes

Section 8oP(2)(c) (c) in the case of a co- operative society engaged in activities other than those specified in clause (a) or clause (b) (either independently of, or in addition to, all or any of the activities so specified), so much of its profits and gains attributable to such activities as does not exceed,- (i) where such

SHRI FRIENDS CO. OP. CREDIT SOCIETY LIMITED,,VADODARA vs. THE INCOME TAX OFFICER, WARD-3(1)(2),, VADODARA

The appeal of the assessee is partly allowed for statistical purposes

Section 8oP(2)(c) (c) in the case of a co- operative society engaged in activities other than those specified in clause (a) or clause (b) (either independently of, or in addition to, all or any of the activities so specified), so much of its profits and gains attributable to such activities as does not exceed,- (i) where such

SHRE VAISHNAV PARIVAR SAHAKARI MANDALI LTD.,,VADODARA vs. THE INCOME TAX OFFICER, WARD-3(1)(1),, VADODARA

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

Section 8oP(2)(c) (c) in the case of a co- operative society engaged in activities other than those specified in clause (a) or clause (b) (either independently of, or in addition to, all or any of the activities so specified), so much of its profits and gains attributable to such activities as does not exceed,- (i) where such

ITO MEHSANA WARD 5 KADI, KADI vs. THE GOZARIA PEOPLES CO OPERATIVE CREDIT SOCIETY LIMITED, GOZARIA

Appeal is dismissed

Bench: Dr. Brr Kumar & Shri T.R. Senthil Kumari.Ta. No.1819/Ahd/2024 (Assessment Year: 2018-19) The Income Tax Officer, Vs. The Gozaria Peoples Co- Mehsana Ward 5, Operative Credit Society Kadi. Limited, Gozaria 2, Main Bazar At Gozaria Ta. Mehsana Dist. Mehsana-383825 [Pan No.Aaajt1283G] (Appellant) .. (Respondent) Appellant By : Shri B K Patel, Ar Respondent By: Smt. Trupti Patel, Sr. Dr

68 of IT Act without appreciating the fact that the assessee has not furnished supporting evidences/documents to substantiated the increase in loans and advances? (c) The Ld.CIT(A) has erred in law and on facts in admitting the additional evidences filed by assessee without remand back to AO for verification and ignoring the fact the assessee has not filed

SHRI LAXMI CO. OP. CREDIT SOCIETY LTD. vs. THE INCOME TAX OFFICER, WARD-3(1)(2),, BARODA

In the result, the appeal is allowed for statistical purposes

Bench: Shri Pramod Kumar] Assessment Year: 2013-14

Section 8oP(2)(c) (c) in the case of a co- operative society engaged in activities other than those specified in clause (a) or clause (b) (either independently of, or in addition to, all or any of the activities so specified), so much of its profits and gains attributable to such activities as does not exceed,- (i) where such

THE POSUN CO. OP. CREDIT SOCIETY LTD.,,BARODA vs. THE INCOME TAX OFFICER, WARD-3(1)(5),, BARODA

In the result, the appeal is allowed for statistical purposes

Bench: Shri Pramod Kumar] Assessment Year: 2013-14

Section 8oP(2)(c) (c) in the case of a co- operative society engaged in activities other than those specified in clause (a) or clause (b) (either independently of, or in addition to, all or any of the activities so specified), so much of its profits and gains attributable to such activities as does not exceed,- (i) where such

APOLLO TYRES EMPLOYEES MULTIPUROPSE CONSUMER CO. OPERATIVE CREDIT SOCIETY LTD.,,VADODARA vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-3(1),, BARODA

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

Section 8oP(2)(c) (c) in the case of a co- operative society engaged in activities other than those specified in clause (a) or clause (b) (either independently of, or in addition to, all or any of the activities so specified), so much of its profits and gains attributable to such activities as does not exceed,- (i) where such

THE SAHYOG CO.-OP. CREDIT SOCIETY LIMITED.,,DAHOD vs. THE ITO, WARD-1,, DAHOD

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

Section 8oP(2)(c) (c) in the case of a co- operative society engaged in activities other than those specified in clause (a) or clause (b) (either independently of, or in addition to, all or any of the activities so specified), so much of its profits and gains attributable to such activities as does not exceed,- (i) where such

THE ACIT, PATAN CIRCLE, PATAN vs. THE SARDAR PATEL CO OPERTAIVE CREDIT SOCIETY LIMITED, MEHSANA

In the result, the appeal of the revenue is dismissed

68,200/- on account of interest earned under section 80P(2)(d) of the Act. (ii) On the facts and circumstances of the case, the Ld. Commissioner of Income- Tax (Appeals) ought to have upheld the order of the Assessing Officer. (iii) It is, therefore prayed that the order of the Ld. Commissioner of Income-tax(Appeals

SHRI VIR TRANSPORT OPERTORS COPO CREDIT & SERVICE SOCIETY LTD.,DAHOD vs. THE DY. CIT, ANAND CIRCLE, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

C” BENCH, AHMEDABAD\nश्री टी. आर. सेंथिल कुमार, न्यायिक सदस्य एवं\nश्रीमकरंद वसंत महादेवकर, लेखा सदस्य के समक्ष ।\nBEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER\n& SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER\nI.T.A. No.1465/Ahd/2025\n(Assessment Year: 2020-21)\nShri Vir Transport Opertors Copo Vs. Deputy Commissioner of\nCredit & Services Soc. Ltd.,\nLimdi, Godhra Road, Tal Jhalod,\nDist: Dahod, Gujarat

ITO MEHSANA WARD 5 KADI, KADI vs. THE GOZARIA PEOPLES CO OPERATIVE CREDIT SOCIETY LIMITED, GOZARIA

The appeal stands dismissed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2020-21 Ito, Mehsana Ward-5 The Gozaria Peoples Co-Operative Kadi. Vs Credit Society Ltd. 2, Main Bazar At Gozariya Ta. Mehsana 383 825 Gujarat. Pan : Aaajt 1283 G (Applicant) (Responent) : Shri B.K. Patel, Ar Assessee By Revenue By : Shri Durga Dutt, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 02/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 22/05/2025 आदेश आदेश/O R D E R आदेश आदेश

section 80P(2)(d). 4. Aggrieved by the order of CIT(A), the Revenue is in appeal before us raising following grounds of appeal: a) The Ld. CIT(A) has erred in law and on facts in deleting the addition of Rs.15,14,46,954/- made u/s 68 of the Act on account of current liabilities reflected

RANDHEJA DUDH UTPADAK SAHAKARI MANDLI LTD.,GANDHINAGAR vs. THE ITO, WARD-3 NOW WARD-1, GANDHINAGAR

The appeal of the assessee is allowed

Bench: Smt.Annapurna Guptaasstt. Year : 2017-18 Randheja Dudh Utpadak The Ito, Ward-3 Sahakari Mandli Ltd. Vs Now Ward-1 To-Randheja Gandhinagar. Tal: Gandhinagar Pin : 382 620 Pan : Aacar 5164 K (Applicant) (Responent) Assessee By : Shri M.K. Patel, Advocate Revenue By : Shri Ketan Gajjar, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 04/04/2024 घोषणा क" तारीख /Date Of Pronouncement: 27/06/2024 आदेश/O R D E R आदेश आदेश आदेश The Present Appeal Has Been Filed By The Assessee Against Order Passed By The Commissioner Of Income Tax(Appeals), National Faceless Appeal Centre, Delhi [In Short Referred To As Ld.Cit(A)] Under Section 250 Of The Income Tax Act, 1961 Dated 22.11.2021 Pertaining To Asst.Year 2017-18. 2. The Registry Has Notified That The Appeal Of The Assessee Is Barred By Limitation By 581 Days. In Order To Explain The Reasons For The Impugned Delay, The Ld.Counsel For The Assessee Submitted That The Cit(A)/Nfac Order Was Passed Against The Assessee On 22.11.2021. However, Due To Covid-19 Pandemic Limitation For Filing Appeal Before The Court Of Law Was Extended Till February, 2022. Therefore, After Expiry Of The Limitation For Filing Of The Appeal On Feb., 2022, The Assessee Was Required To File Appeal Within 60 Days Of The Same I.E. By April, 2022. But The Assessee Could File The Appeal On

2) of the Act. The assessee is a cooperative society providing certain services to its members, such as, supply of milk, ghee, kapas etc. No return of income was filed by the assessee either under section 139(1) or even belatedly in terms of section 139(4) of the Act. It was only subsequently through a letter dated

THE THASRA NAGRIK CO OP CREDIT SOCIETY LIMITED,THASRA vs. THE INCOME TAX OFFICER WARD-3, NADIAD

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

Bench: Ms. Suchitra R. Kambleassessment Year: 2016-17 The Thasra Nagrik Co. Op. The Income Tax Officer, Credit Society Limited, Ward-3, Vs. Above Kishan Bhavan, Tower Road, Nadiad Thasra, Gujarat-388 250 [Pan – Aaaat 8344 F] (Appellant) (Respondent) … Assessee By None Revenue By Shri N.J. Vyas, Sr Dr Date Of Hearing 18.03.2025 Date Of Pronouncement 25.03.2025

c) of section 80P(2) of the act.” The Thasra Nagrik Co Op Credit Society Ltd Vs. ITO Assessment Year: 2016-17 Page 3 of 5 2. The assessee filed its return of income on 22.03.2017 declaring total income of Rs. Nil, after claiming deduction under Chapter VIA of Rs.9,51,967/-. Notice u/s 143(2

THE THASRA NAGRIK CO OP CREDIT SOCIETY LIMITED,THASRA vs. THE INCOME TAX OFFICER WARD-3 NADIAD, NADIAD

In the result, appeal filed by the Assessee is partly allowed for statistical purpose

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Years: 2015-16

C” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Years: 2015-16 The Thasra Nagrik Co Op Income Tax Officer, Credit Society Ltd. Ward – 3, Above Kishan Bhavan, Income Tax Office, Aayakar Tower Road, Thasra Bhavan, Near Gitanjali Cross Gujarat– 388 250. Road, Pij Road, Vs. Nadiad, Gujarat - 387002 [PAN – AAAAT

MUNCIPAL SERVANT CO. OP CREDIT AND SUPPLY SOC. LTD,AHMEDABAD vs. THE DCIT, CPC , BENGLURU

In the result, the appeals of the assessee are allowed for statistical purposes

C of Chapter VI-A dealing with Deductions in respect of certain incomes. Since the appellant failed to furnish the return of income within the due date as specified u/s 139(1), it is not eligible for the deduction claimed u/s 80P of the Act as per the provisions of section 80AC (ii) of the Act. Further, the appellant

MUNCIPAL SERVANT CO. OP CREDIT AND SUPPLY SOC. LTD,AHMEDABAD vs. THE DCIT, CPC , BENGLURU

In the result, the appeals of the assessee are allowed for statistical purposes

C of Chapter VI-A dealing with Deductions in respect of certain incomes. Since the appellant failed to furnish the return of income within the due date as specified u/s 139(1), it is not eligible for the deduction claimed u/s 80P of the Act as per the provisions of section 80AC (ii) of the Act. Further, the appellant

MR. PRANJAL PATEL,,AHMEDABAD vs. THE PR. CIT-2,, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

68. 8. In Para- 9 of your notice, Your honour have mentioned that no copy of agreement was furnished for booking of plots and therefore why the claim of expenses of Rs.36,75,000/-should not be disallowed. In this respect I have to submit that in real estate transaction while booking the plot, no agreement is required