THE ERODE CITY MUNICIPAL CORPORATION EMP CO-OP T& C LIMITED,CHENNAI vs. ITO, WARD 1 (1), ERODE

In the result, the appeal in ITA No

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.509 & 510/Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021)

section 139(4) of the Income Tax Act, 1961. Circular No. 13/2023 allows condonation of delay for deduction u/s 80P 4) The CIT(A) failed to see that CBDT had issued a Circular No. 13/2023 dated 26.07.2023 allowing the co-operative societies to claim deduction u/s 80P by filing condonation of delay Petition u/s 119(2

INCOME TAX OFFICER, WANAPARTHY BLOCK vs. TAMILNADU SPECIAL POLICE EMPLOYEES COOPERATIVE, TSP CAMP

In the result the appeal of the revenue is dismissed

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:363/Chny/2025 िनधा"रण वष" / Assessment Year: 2020-21 Income Tax Officer, Tamilnadu Special Police Non-Corporate Ward -7(3), Vs. Employees Cooperative, Chennai – 600 034. Avadi, Chennai – 600 054. [Pan:Aafat-0366-E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Ms. Sita Krishnamoorthy, J.C.I.T. ""थ" की ओर से/Respondent By : Shri. G. Reddi Prakash, C.A. सुनवाई की तारीख/Date Of Hearing : 12.06.2025 घोषणा की तारीख/Date Of Pronouncement : 15.07.2025 आदेश /O R D E R Per S. R. Raghunatha, Am: This Appeal By The Revenue Is Filed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, For The Assessment Year 2020-21, Dated 11.10.2024. 2. At The Outset, We Find That There Is A Delay Of 34 Days In Appeal Filed By The Revenue, For Which Petition For Condonation Of Delay Along With Reasons For Delay Has Been Filed. After Considering The Petition Filed By The Revenue & Also Hearing Both The Parties, We Find That There Is A Reasonable Cause For The Revenue In Not Filing Appeal On Or Before The Due Date Prescribed Under The Law & Thus

condone delay in filing of appeal and admit appeal filed by the revenue for adjudication. 3. The brief facts of the case are that the assessee is a cooperative society formed with the objective providing of credit facilities to its members. The assessee filed its return of income on 21.12.2020 declaring a gross total income of Rs.4

K1104 ELAYAMUTHUR PROMARY AGRICULTURAL CO-OPERATIVE CREDIT SOCIETY,TIRUPPUR vs. ITO, WARD 2(4), TIRUPPUR

In the result, appeals filed by the assessee for both the

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 1040 & 1041/Chny/2024 िनधा"रणवष" / Assessment Years: 2016-17 & 2017-18 K 1104 Elayamuthur Primary Income Tax Officer, Agricultural Co-Operative Credit V. Ward -2(4), Society, Tirupur. Elayamuthur, Udumalpet, Tirupur – 642 154. [Pan: Aabak-3636-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. S. Sridhar, Advocate ""यथ"क"ओरसे/Respondent By : Shri. R.V. Aroonprasaad, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 23.07.2024 घोषणाकीतारीख/Date Of Pronouncement : 18.09.2024

condone delay in filing of appeals and admit appeals filed by the assessee for adjudication. 3. The assessee has raised the following common grounds of appeal for both the assessment years: 1. The Order of the Learned Commissioner (Appeals) is bad and erroneous in law. 2. The Learned Commissioner (Appeals) erred in not considering the submissions made and decisions relied

K1104 ELAAMUTHUR PRIMARY AGRICULTURAL CO-OPERATIVE CREDIT SCOIETY,TIRUPPUR vs. ITO, WARD 2(4), TIRUPPUR

In the result, appeals filed by the assessee for both the

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 1040 & 1041/Chny/2024 िनधा"रणवष" / Assessment Years: 2016-17 & 2017-18 K 1104 Elayamuthur Primary Income Tax Officer, Agricultural Co-Operative Credit V. Ward -2(4), Society, Tirupur. Elayamuthur, Udumalpet, Tirupur – 642 154. [Pan: Aabak-3636-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. S. Sridhar, Advocate ""यथ"क"ओरसे/Respondent By : Shri. R.V. Aroonprasaad, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 23.07.2024 घोषणाकीतारीख/Date Of Pronouncement : 18.09.2024

condone delay in filing of appeals and admit appeals filed by the assessee for adjudication. 3. The assessee has raised the following common grounds of appeal for both the assessment years: 1. The Order of the Learned Commissioner (Appeals) is bad and erroneous in law. 2. The Learned Commissioner (Appeals) erred in not considering the submissions made and decisions relied

THE TRIPLICANE COOP CREDIT SOCIETY LTD.,CHENNAI vs. ITO, WARD-9(1), CHENNAI

Accordingly we direct\nthe AO to allow the claim of the assessee for both AY 2020-21 & 2021-22\nsince the facts are identical.\n4.\nIn result the appeal of the assessee for both AY 2020-21 & 2021-2...

section 80P(4) of the Act does not apply to the assessee's claim as the assessee is a cooperative society, not a cooperative bank functioning at par with commercial banks. The delay in filing the return was condoned. Therefore, the deduction u/s. 80P(2

THE ERODE AGRICULTURAL PRODUCERS CO-OPERATIVE MARKETTING SOCIETY LIMITED,ERODE vs. PCIT, COIMBATORE

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

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.546/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 The Erode Agricultural Producers Co- Vs. The Principal Commissioner Of Operative Marketing Society Limited, Income Tax – Coimbatore 1, No. 293, Cauvery Road, 67-A, Race Course Road, Karungalpalayam, Erode 638 003. Coimbatore 641 018. [Pan:Aaaat8556D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate [Erode] ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 08.02.2023 घोषणा की तारीख /Date Of Pronouncement : 17.02.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Principal Commissioner Of Income Tax – Coimbatore 1, Coimbatore, Dated 23.03.2022 Relevant To The Assessment Year 2017-18 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short].

delay of 38 days in filing of the appeal stands condoned and the appeal is admitted for adjudication. 3. Facts are, in brief, that the assessee is a cooperative society, involved in marketing the agriculture produce of its members. It has filed the return of income for the assessment year 2017-18 admitting total income of ₹.47,48,800/- after

THE PALLIPALAYAM FRMERS SERVICE CO-OPERATIVE SOCIETY LIMITED,NAMAKKAL vs. ITO CIRCLE 1, , ERODE

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.964/Chny/2024 िनधा8रण वष8 /Assessment Year: 2018-19

80P of the Act made by AO invoking the provisions of section 80AC of the Act, even though the application for :- 2 -: condonation of delay

INCOME TAX OFFICER, CHENNAI vs. RAILWAY EMPLOYEES COOPERATIVE CREDIT SOCIETY, CHENNAI

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

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

condone delay in filing of appeal and admit appeal filed by the Revenue for adjudication. 4. The main grievance of the Revenue is against the action of the Ld.CIT(A) in allowing the deduction u/s.80P(2)(a)(i) of the Act on interest income earned from deposits maintained with Co-operative Banks of Rs.6,72,00,055/-. 5. Brief facts

INCOME TAX OFFICER, CHENNAI vs. RAILWAY EMPLOYEES COOPERATIVE CREDIT SOCIETY LIMITED, CHENNAI

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

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

condone delay in filing of appeal and admit appeal filed by the Revenue for adjudication. 4. The main grievance of the Revenue is against the action of the Ld.CIT(A) in allowing the deduction u/s.80P(2)(a)(i) of the Act on interest income earned from deposits maintained with Co-operative Banks of Rs.6,72,00,055/-. 5. Brief facts

ASSISTANT COMMISSIONER OF INCOME TAX, SALEM vs. PANDYAN GRAMA BANK, SALEM

In the result, the appeal of the revenue is dismissed and the CO of the assessee is partly allowed

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 2870/Chny/2024 & Co No.06/Chny/2025 (In Ita No.: 2870/Chny/2024) िनधा"रण वष" / Assessment Year: 2016-17 The Assistant Commissioner Of Pandyan Grama Bank, Income Tax, Vs. Now Known As Tamil Nadu Grama Circle 1, Bank, Salem. No.6, Yercaud Road, Hasthampatty, Salem – 636 007. [Pan: Aahat-7854-K] (अपीलाथ"/Appellant) (""थ"/Respondent) Assessee By : Shri. N. Arjun Raj, Advocate & Shri. P. Gurusamy, I.T.P. Department By : Shri. Shivanand K Kalakeri, C.I.T. सुनवाई की तारीख/Date Of Hearing : 15.04.2025 घोषणा की तारीख/Date Of Pronouncement : 27.06.2025

2) of the Act, thereby vitiating the passing of the re-assessment order in its entirety. 5. The NFAC, Delhi failed to appreciate that the Assessing Officer's reference to the return of income filed by the assessee entity, more especially with regard to the claim of deduction under Section 80P of the Act for the purpose of forming

M/S. KALAPET PRIMARY AGRICULTURAL CO-OP. SOCIETY LTD.,,PUDUCHERRY vs. ITO, WARD-4,, PUDUCHERRY

Bench: Shri Mahavir Singhand Shri Girish Agrawal

condone the delay and admit the appeals. 3. The only issue in these five appeals of assessee is as regards to the order of CIT(A) confirming the denial of claim of deduction 3 I.T.A. Nos.179/Chny/2019, 627 to 630/Chny/2020 u/s.80P(2)(a)(i) of the Act. The assessee has raised identically worded grounds in all the appeals and hence

KALAPET PRIMARY AGRICULTURAL CO-OPERATIVE BANK LTD. ,PONDICHERRY vs. THE INCOME TAX OFFICER, WARD -4, PUDUCHERRY

Bench: Shri Mahavir Singhand Shri Girish Agrawal

condone the delay and admit the appeals. 3. The only issue in these five appeals of assessee is as regards to the order of CIT(A) confirming the denial of claim of deduction 3 I.T.A. Nos.179/Chny/2019, 627 to 630/Chny/2020 u/s.80P(2)(a)(i) of the Act. The assessee has raised identically worded grounds in all the appeals and hence

M/S. KALAPET PRIMARY AGRICULTURAL CO-OP. SOCIETY LTD.,,PUDUCHERRY vs. ITO, WARD-4,, PUDUCHERRY

Bench: Shri Mahavir Singhand Shri Girish Agrawal

condone the delay and admit the appeals. 3. The only issue in these five appeals of assessee is as regards to the order of CIT(A) confirming the denial of claim of deduction 3 I.T.A. Nos.179/Chny/2019, 627 to 630/Chny/2020 u/s.80P(2)(a)(i) of the Act. The assessee has raised identically worded grounds in all the appeals and hence

M/S. KALAPET PRIMARY AGRICULTURAL CO-OP. CREDIT SOCIETY LTD.,,PONDICHERRY vs. ITO, WARD-4,, PONDICHERRY

Bench: Shri Mahavir Singhand Shri Girish Agrawal

condone the delay and admit the appeals. 3. The only issue in these five appeals of assessee is as regards to the order of CIT(A) confirming the denial of claim of deduction 3 I.T.A. Nos.179/Chny/2019, 627 to 630/Chny/2020 u/s.80P(2)(a)(i) of the Act. The assessee has raised identically worded grounds in all the appeals and hence

M/S. KALAPET PRIMARY AGRICULTURAL CO-OP. SOCIETY LTD.,,PUDUCHERRY vs. ITO, WARD-4,, PUDUCHERRY

Bench: Shri Mahavir Singhand Shri Girish Agrawal

condone the delay and admit the appeals. 3. The only issue in these five appeals of assessee is as regards to the order of CIT(A) confirming the denial of claim of deduction 3 I.T.A. Nos.179/Chny/2019, 627 to 630/Chny/2020 u/s.80P(2)(a)(i) of the Act. The assessee has raised identically worded grounds in all the appeals and hence

ITO NON CORPORATE WARD 6(4), CHENNAI vs. THE RAILWAY EMPLOYEES CO-OP CREDIT SOCIETY LTD., CHENNAI

In the result, the appeals in ITA Nos

Bench: Shri Abraham P.George & Shri Duvvuru R.L.Reddy

section 80P of the Act to the assessee. Thus, the ground raised by the assessee is allowed. 8. Coming to the Cross-Objections of the assessee, both the Cos are filed with a delay of 7 days before the Tribunal. The assessee has filed condonation petition in support of the Affidavit, to which, the Revenue has not raised any serious

ITO NON CORPORATE WARD 6(4), CHENNAI vs. THE RAILWAY EMPLOYEES CO-OP CREDIT SOCIETY LTD., CHENNAI

In the result, the appeals in ITA Nos

Bench: Shri Abraham P.George & Shri Duvvuru R.L.Reddy

section 80P of the Act to the assessee. Thus, the ground raised by the assessee is allowed. 8. Coming to the Cross-Objections of the assessee, both the Cos are filed with a delay of 7 days before the Tribunal. The assessee has filed condonation petition in support of the Affidavit, to which, the Revenue has not raised any serious

ITO NON CORPORATE WARD 6(4), CHENNAI vs. THE RAILWAY EMPLOYEES CO-OP CREDIT SOCIETY LTD., CHENNAI

In the result, the appeals in ITA Nos

Bench: Shri Abraham P.George & Shri Duvvuru R.L.Reddy

section 80P of the Act to the assessee. Thus, the ground raised by the assessee is allowed. 8. Coming to the Cross-Objections of the assessee, both the Cos are filed with a delay of 7 days before the Tribunal. The assessee has filed condonation petition in support of the Affidavit, to which, the Revenue has not raised any serious

ITO WARD 5, NAMAKKAL vs. THE TIRHCHENGODE AGRICULTURAL PRODUCERS CO-OPERATIVE MARKETING SOCIETY LTD., NAMAKKAL

In the result, the appeals filed by the Revenue in ITA

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.:2954, 2955 & 2956/Chny/2017 िनधा"रण वष" /Assessment Years: 2009-10, 2013-14 & 2014-15 The Income Tax Officer, M/S. The Tiruchengode Agricultural Producers Co- Ward-5, Vs. Operative Marketing Society Ltd., Namakkal – 637 001. No.9, Katchery Street, Velur Road, Tiruchengode Taluk, Namakkal – 637 211. Pan: Aaaat 2058C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:298, 299 & 300/Chny/2021 िनधा"रण वष" /Assessment Years: 2009-10, 2013-14 & 2014-15 M/S. The Tiruchengode The Income Tax Officer, Agricultural Producers Co- Vs. Ward-5, Operative Marketing Society Namakkal – 637 001. Ltd., No.9, Katchery Street, Velur Road, Tiruchengode Taluk, Namakkal – 637 211. Pan: Aaaat 2058C अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Y. Sridhar, Advocate राज" की ओर से /Revenue By : Shri Ar.V. Sreenivasan, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 12.07.2022 घोषणा क" तार"ख/Date Of Pronouncement : 13.07.2022

80P(4) of the Act. In relation to the Associate members, we are of the view 12 I.T.A. Nos.2954 to 2956/Chny/2017 & 298 to 300/Chny/2021 that the provisions of Section 22 read with Rule 32 of the Tamil Nadu Co- operative Societies Act, 1983 and Tamil Nadu Co-operative Societies Rules clearly determine the procedure to admit Associate members and accordingly