THE CENTRAL GOVERNMENT STAFF COOPERATIVE THRIFT & CREDIT SOCIETY LIMITED,CHENNAI vs. INCOME TAX OFFICER, NON CORP. WARD 3(5) CHE, CHENNAI

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

Bench: Shri George George Kand Shri S.R. Raghunathaआयकरअपीलसं/.Ita Nos.:269, 270, 271, 272, 273 & 274/Chny/2025 िनधा"रणवष"/Assessment Years: 2012-13, 2013-14, 2016-17& 2017-18, 2018-19 & 2020-21 The Central Government Staff Income Tax Officer, Cooperative Thrift & Credit Society Vs. Non-Corporate Ward-3(5), Limited, No. 4, Noor Veerasamy Street, Chennai. Nungambakkam, Chennai 600 034. [Pan: Aabat-8783-D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri R. Ganesan, C.A. ""यथ"क"ओरसे/Respondent By : Shri A. Sasikumar, Cit सुनवाईक"तारीख/Date Of Hearing : 19.03.2025 घोषणाक"तारीख/Date Of Pronouncement : 20.03.2025 आदेश/ O R D E R Per George George K: These Six Appeals Filed At The Instance Of The Assessee Are Directed Against Six Separate Orders Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dated 11.12.2024 For The Assessment Years 2012-13, 2013-14, 2017-18, 2018-19 & 2020-21 & Dated 10.12.2024 For The Assessment Year 2016-17, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’).

2)(d) of the Act and accordingly, ld. CIT(A) confirmed the addition and dismissed the ground raised by the assessee. 7. On being aggrieved, the assessee is in appeal before the Tribunal. 8. Before us, by filing detailed written submissions, the ld. Counsel for the assessee has submitted that the fixed deposits received from the Members (which

THE CENTRAL GOVERNMENT STAFF COOPERATIVE THRIFT & CREDIT SOCIETY LIMITED,CHENNAI vs. INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI, DELHI

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

Bench: Shri George George Kand Shri S.R. Raghunathaआयकरअपीलसं/.Ita Nos.:269, 270, 271, 272, 273 & 274/Chny/2025 िनधा"रणवष"/Assessment Years: 2012-13, 2013-14, 2016-17& 2017-18, 2018-19 & 2020-21 The Central Government Staff Income Tax Officer, Cooperative Thrift & Credit Society Vs. Non-Corporate Ward-3(5), Limited, No. 4, Noor Veerasamy Street, Chennai. Nungambakkam, Chennai 600 034. [Pan: Aabat-8783-D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri R. Ganesan, C.A. ""यथ"क"ओरसे/Respondent By : Shri A. Sasikumar, Cit सुनवाईक"तारीख/Date Of Hearing : 19.03.2025 घोषणाक"तारीख/Date Of Pronouncement : 20.03.2025 आदेश/ O R D E R Per George George K: These Six Appeals Filed At The Instance Of The Assessee Are Directed Against Six Separate Orders Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dated 11.12.2024 For The Assessment Years 2012-13, 2013-14, 2017-18, 2018-19 & 2020-21 & Dated 10.12.2024 For The Assessment Year 2016-17, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’).

2)(d) of the Act and accordingly, ld. CIT(A) confirmed the addition and dismissed the ground raised by the assessee. 7. On being aggrieved, the assessee is in appeal before the Tribunal. 8. Before us, by filing detailed written submissions, the ld. Counsel for the assessee has submitted that the fixed deposits received from the Members (which

THE CENTRAL GOVERNMENT STAFF COOPERATIVE THRIFT & CREDIT SOCIETY LIMITED,CHENNAI vs. INCOME TAX OFFICER, NON CORP. WARD 3(5) CHE, CHENNAI

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

Bench: Shri George George Kand Shri S.R. Raghunathaआयकरअपीलसं/.Ita Nos.:269, 270, 271, 272, 273 & 274/Chny/2025 िनधा"रणवष"/Assessment Years: 2012-13, 2013-14, 2016-17& 2017-18, 2018-19 & 2020-21 The Central Government Staff Income Tax Officer, Cooperative Thrift & Credit Society Vs. Non-Corporate Ward-3(5), Limited, No. 4, Noor Veerasamy Street, Chennai. Nungambakkam, Chennai 600 034. [Pan: Aabat-8783-D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri R. Ganesan, C.A. ""यथ"क"ओरसे/Respondent By : Shri A. Sasikumar, Cit सुनवाईक"तारीख/Date Of Hearing : 19.03.2025 घोषणाक"तारीख/Date Of Pronouncement : 20.03.2025 आदेश/ O R D E R Per George George K: These Six Appeals Filed At The Instance Of The Assessee Are Directed Against Six Separate Orders Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dated 11.12.2024 For The Assessment Years 2012-13, 2013-14, 2017-18, 2018-19 & 2020-21 & Dated 10.12.2024 For The Assessment Year 2016-17, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’).

2)(d) of the Act and accordingly, ld. CIT(A) confirmed the addition and dismissed the ground raised by the assessee. 7. On being aggrieved, the assessee is in appeal before the Tribunal. 8. Before us, by filing detailed written submissions, the ld. Counsel for the assessee has submitted that the fixed deposits received from the Members (which

THE CENTRAL GOVERNMENT STAFF COOPERATIVE THRIFT & CREDIT SOCIETY LIMITED,CHENNAI vs. INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, DELHI

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

Bench: Shri George George Kand Shri S.R. Raghunathaआयकरअपीलसं/.Ita Nos.:269, 270, 271, 272, 273 & 274/Chny/2025 िनधा"रणवष"/Assessment Years: 2012-13, 2013-14, 2016-17& 2017-18, 2018-19 & 2020-21 The Central Government Staff Income Tax Officer, Cooperative Thrift & Credit Society Vs. Non-Corporate Ward-3(5), Limited, No. 4, Noor Veerasamy Street, Chennai. Nungambakkam, Chennai 600 034. [Pan: Aabat-8783-D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri R. Ganesan, C.A. ""यथ"क"ओरसे/Respondent By : Shri A. Sasikumar, Cit सुनवाईक"तारीख/Date Of Hearing : 19.03.2025 घोषणाक"तारीख/Date Of Pronouncement : 20.03.2025 आदेश/ O R D E R Per George George K: These Six Appeals Filed At The Instance Of The Assessee Are Directed Against Six Separate Orders Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dated 11.12.2024 For The Assessment Years 2012-13, 2013-14, 2017-18, 2018-19 & 2020-21 & Dated 10.12.2024 For The Assessment Year 2016-17, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’).

2)(d) of the Act and accordingly, ld. CIT(A) confirmed the addition and dismissed the ground raised by the assessee. 7. On being aggrieved, the assessee is in appeal before the Tribunal. 8. Before us, by filing detailed written submissions, the ld. Counsel for the assessee has submitted that the fixed deposits received from the Members (which

THE CENTRAL GOVERNMENT STAFF COOPERATIVE THRIFT & CREDIT SOCIETY LIMITED,CHENNAI vs. INCOME TAX OFFICER, NON CORP. WARD 3(5) CHE, CHENNAI

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

Bench: Shri George George Kand Shri S.R. Raghunathaआयकरअपीलसं/.Ita Nos.:269, 270, 271, 272, 273 & 274/Chny/2025 िनधा"रणवष"/Assessment Years: 2012-13, 2013-14, 2016-17& 2017-18, 2018-19 & 2020-21 The Central Government Staff Income Tax Officer, Cooperative Thrift & Credit Society Vs. Non-Corporate Ward-3(5), Limited, No. 4, Noor Veerasamy Street, Chennai. Nungambakkam, Chennai 600 034. [Pan: Aabat-8783-D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri R. Ganesan, C.A. ""यथ"क"ओरसे/Respondent By : Shri A. Sasikumar, Cit सुनवाईक"तारीख/Date Of Hearing : 19.03.2025 घोषणाक"तारीख/Date Of Pronouncement : 20.03.2025 आदेश/ O R D E R Per George George K: These Six Appeals Filed At The Instance Of The Assessee Are Directed Against Six Separate Orders Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dated 11.12.2024 For The Assessment Years 2012-13, 2013-14, 2017-18, 2018-19 & 2020-21 & Dated 10.12.2024 For The Assessment Year 2016-17, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’).

2)(d) of the Act and accordingly, ld. CIT(A) confirmed the addition and dismissed the ground raised by the assessee. 7. On being aggrieved, the assessee is in appeal before the Tribunal. 8. Before us, by filing detailed written submissions, the ld. Counsel for the assessee has submitted that the fixed deposits received from the Members (which

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

iv. Land and Cooperative Housing Society Ltd. Vs. ITO (2017) 46 CCH 52 (Mum). v. ITO Vs. Shree Keshorai Patan Sahakari Sugar Mill ITA Nos. 418 & 419/JP/2017 (Jaipur). vi. M/s C. Green Cooperative Housing and Society Ltd. Vs. ITO21(3)(2), Mumbai (ITA No. 1343/Mum/2017, dated 31.03.2017 vii. Marvwanjee Cama Park Cooperative Housing Society Ltd. Vs. ITO-Range- 20(2

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

iv) & u/s.80P(2)(c) and confirmed the disallowance u/s.80P(2)(a) or (b) in respect of income earned from the activity of running shops under PDS and interest/dividend earned from investments with co-operative banks u/s.80P(2)(a) or u/s.80P(2)(d) by holding as under: 6. The Assessing Officer observed that there are two different types of members

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

iv) & u/s.80P(2)(c) and confirmed the disallowance u/s.80P(2)(a) or (b) in respect of income earned from the activity of running shops under PDS and interest/dividend earned from investments with co-operative banks u/s.80P(2)(a) or u/s.80P(2)(d) by holding as under: 6. The Assessing Officer observed that there are two different types of members

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

IV Floor, Old Zoo Road, 16, Greams Road, Near Central Rly. Station, Chennai-600 006. Chennai-600 003. [PAN: AADAT 7303 F] (अपीलाथ(/Appellant) ()*यथ(/Respondent) : Assessee by Mrs.S.Sriniranjani, Adv. Department by : Mr.R.Clement Ramesh – Kumar, Addl.CIT : 05.12.2018 सुनवाई क+ तार"ख/Date of Hearing : 02.01.2019 घोषणा क+ तार"ख /Date of Pronouncement ITA Nos.1136-1138/Chny/2018 & CO Nos.94 & 95/Chny/2018 :- 2 -: आदेश

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

IV Floor, Old Zoo Road, 16, Greams Road, Near Central Rly. Station, Chennai-600 006. Chennai-600 003. [PAN: AADAT 7303 F] (अपीलाथ(/Appellant) ()*यथ(/Respondent) : Assessee by Mrs.S.Sriniranjani, Adv. Department by : Mr.R.Clement Ramesh – Kumar, Addl.CIT : 05.12.2018 सुनवाई क+ तार"ख/Date of Hearing : 02.01.2019 घोषणा क+ तार"ख /Date of Pronouncement ITA Nos.1136-1138/Chny/2018 & CO Nos.94 & 95/Chny/2018 :- 2 -: आदेश

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

IV Floor, Old Zoo Road, 16, Greams Road, Near Central Rly. Station, Chennai-600 006. Chennai-600 003. [PAN: AADAT 7303 F] (अपीलाथ(/Appellant) ()*यथ(/Respondent) : Assessee by Mrs.S.Sriniranjani, Adv. Department by : Mr.R.Clement Ramesh – Kumar, Addl.CIT : 05.12.2018 सुनवाई क+ तार"ख/Date of Hearing : 02.01.2019 घोषणा क+ तार"ख /Date of Pronouncement ITA Nos.1136-1138/Chny/2018 & CO Nos.94 & 95/Chny/2018 :- 2 -: आदेश

ITO, SALEM vs. S-681 CHINNATHIRUPATHI PACCS LTD., SALEM

In the result, the appeals of the Revenue are dismissed

Bench: Shri A.Mohan Alankamony & Shri. G. Pavan Kumar

2)(d) of the Income Tax Act has been allowed in favour of the assessee. iv. Disallowance cannot be made as the provisions of Section 80P

ITO, SALEM vs. S 9787 K.KONDAPPANAIKENPATTY PACCS LTD., SALEM

In the result, the appeals of the Revenue are dismissed

Bench: Shri A.Mohan Alankamony & Shri. G. Pavan Kumar

2)(d) of the Income Tax Act has been allowed in favour of the assessee. iv. Disallowance cannot be made as the provisions of Section 80P

DCIT CORPORATE CIRCLE 5(1), CHENNAI vs. REPCO HOME FINANCE P LTD., CHENNAI

In the result, the appeal of Revenue in ITA no

Bench: Shri George Mathan & Shri Ramit Kochar

80P ; (e) "housing finance company" means a public company formed or registered in India with the main object of carrying on the business of providing long-term finance for construction or purchase of houses in India for residential purposes ; (f) "public company" shall have the meaning assigned to it in section 3 of the Companies

ITO,WARD-2, CUDDALORE vs. NLC INDCOSERVE, NEYVELI

Bench: Shri Mahavir Singhand Shri Girish Agrawal

disallowance made by the Ld. AO in respect of claim made by the assessee u/s. 80P(2)(a)(vi) of the Act by the Ld. CIT(A). 3. There is a delay of 10 days in filing of this appeal by the assessee. The assessee placed on record petition for condonation of delay along with affidavit explaining the reason

THEVOOR PRIMARY AGRICULTURAL CO-OPERATIVE CREDIT SOCIETY ,SALEM vs. ITO , WARD -1(6) , SALEM

The appeal stands partly allowed

Bench: Shri Manoj Kumar Aggarwal & Shri Manomohan Dasआयकर अपील सं./Ita No.600/Chny/2022 िनधा)रण वष) /Assessment Year: 2018-19 Thevoor Primary Agricultural Co- The Income Tax Officer, Operative Credit Society, Vs. Ward-1(6), Thevoor Village, Thevoor Post, Salem. Sankari Taluk, Salem Dist. – 637 301. [Pan: Aacat-0942-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""यथ" क" ओर से /Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 04.05.2023 घोषणा क" तारीख /Date Of Pronouncement : 12.05.2023 आदेश / O R D E R

iv) disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return; (v) disallowance of deduction claimed under section 10AA, 80-IA, 80-IAB, 8—IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1) of section

ITO WARD 2, CUDDALORE vs. NLC INDCOSERVE, NEYVELI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No. 2539/Chny/2017 "नधा"रण वष" /Assessment Year : 2010-2011. Income Tax Officer, Vs. M/S. Nlc Indcoserve, Ward 2, Old M.M.C. Complex, Cuddalore, Opp. To Thermal Power Station, Neyveli 607 807. Neyveli 607 801. Cuddalore Division.

disallowing the claim made u/s.80P(2) (a) (vi) of the Act. We have considered the rival contentions and perused the 4. orders of the authorities below. Facts for the impugned assessment year is pari materia to what was considered by this Tribunal in assessee’s own case for assessment year 2012-2013. Paras 2 to 7 of the order dated

PATTUKOTTAI AGRICULTUREAL PRODUCERS COOP MARKETTING SOCIETY LIMITED,PATTUKTTAI vs. ACIT, CIRCLE-1, THANJAVUR

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

iv) and u/s.80P(2)(c) of the Act disallowed by the AO and confirmed by the CIT(A) and also the non-consideration of directions of the Tribunal in earlier round in ITA Nos.849 to 853/Mds/2015 for assessment years 2006-07 to 2010-11, vide order dated 24.03.2016. The facts and circumstances in all these appeals of assessee are identical

PATTUKOTTAI AGRICULTURAL PRODUCERS CO-OP MARKETING SOCIETY LIMITED,THANJAVUR vs. ACIT,CIRCLE-2-, THANJAVUR

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

iv) and u/s.80P(2)(c) of the Act disallowed by the AO and confirmed by the CIT(A) and also the non-consideration of directions of the Tribunal in earlier round in ITA Nos.849 to 853/Mds/2015 for assessment years 2006-07 to 2010-11, vide order dated 24.03.2016. The facts and circumstances in all these appeals of assessee are identical