THE OOKAL FARMERS SERVICE COOPERATIVE SOCIETY LIMITED,WARANGAL vs. ITO., WARD-1, WARANGAL

In the result, all three appeals of the assesssee, i

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

b), order u/s 148A(d) and the notice u/s 148 were issued by the Income Tax Officer, Ward-1(1), Warangal who has no jurisdiction and therefore, the assessment order passed is not valid; 3) The learned CIT (A) erred in confirming the action of the Assessing Officer in assessing an amount of Rs.8,54,815/ representing the gross interest

MADURAI TUTICORIN EXPRESSWAYS LIMITED,HYDERABAD vs. ACIT., CIRCLE - 5(1), HYDERABAD

In the result, all three appeals of the assesssee, i

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

b), order u/s 148A(d) and the notice u/s 148 were issued by the Income Tax Officer, Ward-1(1), Warangal who has no jurisdiction and therefore, the assessment order passed is not valid; 3) The learned CIT (A) erred in confirming the action of the Assessing Officer in assessing an amount of Rs.8,54,815/ representing the gross interest

PRIMARY AGRICULTURE CO OPERATIVE SOCIETY WANKIDI,HYDERABAD vs. ITO, WARD-1, MANCHIRIAL

Bench: Us:

condonation of the delay involved in filing the return of income u/s 139(1) of the Act which had formed the very genesis for declining its claim for deduction u/s 80P of the Act, and the same is pending disposal as on date. 8. Per contra, Sri Ashuthosh Pradhan, the learned senior Departmental Representative (for short “Ld. DR”), submitted that

SREE KANYAKA MUTUALLY AIDED CO-OP THRIFT CREDIT AND MARKETG. SOCIETY LIMITED,HINDUPUR vs. INCOME TAX OFFICER, WARD 1, HINDUPUR

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

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia

condone the delay and admit the appeal for hearing. ITA No.224/Hyd/2024 for A.Y. 2018-19 5. Facts of the case, in brief, are that the assessee is a Co- op Society which is carrying on the business of banking and providing credit facilities to its members, which is registered under the Andhra Pradesh Mutually Aided Co-operative Societies

SANGHI TEXTILES PRIVATE LIMITED,HYDERBAD vs. ITO., WARD-3(1), HYDERABAD

Bench: Us:

80P of the Income Tax Act, 1961 ?” The Hon'ble High Court answered the aforesaid issue, and, held, that the “return of income” filed by the assessee beyond the period stipulated under Section 139(1) or Section 139(4) or Section 142(1) or Section 148 can also be accepted and acted upon provided further proceedings in relation to such

CHILLAKURU PRIMARY AGRICULTURAL COOPERATIVE SOCIETY LIMITED NO V 529,PELLAKUR vs. INCOME TAX OFFICER, WARD-1, GUDUR

In the result, appeal of the Assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.1522/Hyd/2025 Assessment Year 2018-2019 Chillakuru Primary The Income Tax Officer, Agricultural Ward-1, Gudur. Cooperative Society Vs. Pin – 524 101. Limited No.529, State Of Andhra Pellakur. Pradesh. Pin – 524 129. Tirupati. Pan Aabac1880A (Appellant) (Respondent) -None- िनधा"रती "ारा/Assessee By : राज" व "ारा/Revenue By : Sri Karthik Manickam, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 07.04.2026 घोषणा की तारीख/Pronouncement: 10.04.2026 आदेश/Order Per Vijay Pal Rao:

1). The benefit of Section 80P is a substantive right granted to co-operative societies and cannot be denied on procedural grounds. That the reliance placed by the CIT(A) on Section 80AC is misplaced; the amendment to Section 80AC introduced by the Finance Act, 2018, cannot be applied so as to defeat the vested right of deduction in respect

THE INDUR INTIDEEPAM PRODUCERS MA CO-OP SOCIETIES FEDERATION LIMITED,NIZAMABAD vs. ITO WARD-1, NIZAMABAD

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

Bench: Shri R.K. Panda & Shri Laliet Kumar

delay in filing this appeal is neither intentional nor deliberate but due to the circumstances beyond its control. The same stands condoned. Case is now taken up for adjudication on merits. 3. The grounds raised by the assessee read as under : “1) The order of the learned CIT (A) is erroneous both on facts and in law. 2) The learned

YADIKI PACS,ANANTAPUR vs. INCOME TAX OFFICER, WARD-1, ANANTAPUR

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

Bench: the Andhra Pradesh High Court against the Order of the Chief Commissioner of Income Tax, Hyderabad rejecting the appellant's application filed u/s 119(2)(b) of the Act to condone the delay in filing the Income Tax Return for the subject AY 2019-20 is pending for disposal as on date. 7. For that the Learned Commissioner of Income Tax (Appeals) had erred in confirming the levy of interest u/s 234A of the Act in consequence to the above." 3

80P of the Act amounting to Rs. 1,08,08,087/- for non-compliance with the provisions of Section 80AC of the Act without providing the appellant an opportunity of being heard against the same which is in violation of the principles of natural justice. 6. For that the Learned Commissioner of Income Tax (Appeals) had failed to appreciate

THE ADARSHA BHARATHI FARMERS SERVICE COOPERATIVE SOCIETY LIMITED,KANEKAL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, KURNOOL

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

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdia

b) of the Act, wherein it was clearly mentioned that “after carefully considering the submission of the assessee and in view of the CBDT’s Circular No. 13/2013 in F.No. 173/21/2023-ITA-I, dated 26/07/2023 the assessee’s delay in filing the return of income for the A.Y. 2019-20 is hereby condoned”. 5. Thus, learned AR submitted that disallowance under section

ITO WARD-4(3), HYDERABAD vs. VISWABHARATI MUTUALLY AIDED CO- OPERATIVE CREDIT SOCIETY LIMITED, HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

B’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA.Nos.360 to 364/Hyd/2022 Assessment Years: 2010-11, 2011-12 and 2013-14 to 2015-16 Viswabharati Mutually Vs. Income Tax Officer, Aided Co-operative Credit Ward – 4(3), Society Limited, Hyderabad. Hyderabad. PAN : AAGFV4988Q. (Appellant) (Respondent) Assessee by: Shri K.C. Devdas Revenue

VISWABHARATI MUTUALLY AIDED CO- OPERATIVE CREDIT SOCIETY LIMITED,HYDERABAD vs. ITO WARD-4(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

B’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA.Nos.360 to 364/Hyd/2022 Assessment Years: 2010-11, 2011-12 and 2013-14 to 2015-16 Viswabharati Mutually Vs. Income Tax Officer, Aided Co-operative Credit Ward – 4(3), Society Limited, Hyderabad. Hyderabad. PAN : AAGFV4988Q. (Appellant) (Respondent) Assessee by: Shri K.C. Devdas Revenue

VISWABHARATI MUTUALLY AIDED CO- OPERATIVE CREDIT SOCIETY LIMITED,HYDERABAD vs. ITO WARD-4(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

B’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA.Nos.360 to 364/Hyd/2022 Assessment Years: 2010-11, 2011-12 and 2013-14 to 2015-16 Viswabharati Mutually Vs. Income Tax Officer, Aided Co-operative Credit Ward – 4(3), Society Limited, Hyderabad. Hyderabad. PAN : AAGFV4988Q. (Appellant) (Respondent) Assessee by: Shri K.C. Devdas Revenue

VISWABHARATI MUTUALLY AIDED CO- OPERATIVE CREDIT SOCIETY LIMITED,HYDERABAD vs. ITO, WARD-4(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

B’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA.Nos.360 to 364/Hyd/2022 Assessment Years: 2010-11, 2011-12 and 2013-14 to 2015-16 Viswabharati Mutually Vs. Income Tax Officer, Aided Co-operative Credit Ward – 4(3), Society Limited, Hyderabad. Hyderabad. PAN : AAGFV4988Q. (Appellant) (Respondent) Assessee by: Shri K.C. Devdas Revenue

VISWABHARATI MUTUALLY AIDED CO- OPERATIVE CREDIT SOCIETY LIMITED,HYDERABAD vs. ITO WARD-4(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

B’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA.Nos.360 to 364/Hyd/2022 Assessment Years: 2010-11, 2011-12 and 2013-14 to 2015-16 Viswabharati Mutually Vs. Income Tax Officer, Aided Co-operative Credit Ward – 4(3), Society Limited, Hyderabad. Hyderabad. PAN : AAGFV4988Q. (Appellant) (Respondent) Assessee by: Shri K.C. Devdas Revenue

STATE BANK OF INDIA STAFF CO-OPERATIVE CREDIT SOCIETY LTD,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Shri Inturi Rama Rao & Shri K.Narasimha Chary

condone the delay and proceed to hear the matter on merits. 3. Brief facts of the case are that the assessee is registered as a co- operative society, formed by the employees of the SBI Bank Staff. It filed the return of income for the assessment year 2018-19 on 26/09/2018 declaring total income as NIL. Return of income

ANDHRA PRAGATHI FARMERS SERVICE CO-OP SOCIETY ,RAMADURGAM vs. ITO, WARD-1, ADONI

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumar

condone the delay and admit the appeal for hearing. 2.1 The grounds raised by the assessee in both the appeals are same and hence, we are reproducing the grounds of ITA No.660/Hyd/2022 for A.Y. 2016-17 only, for the sake of brevity and the same read as under : “1. The order of the learned First Appellate Authority is not correct

KOTHAPALLY FARMERS CO- OPERATIVE SOCIETY LIMITED,MEDAK vs. INCOME TAX OFFICER, WARD-1, SANGAREDDY

In the result, the appeals of the assessee are allowed

Bench: Smt. P. Madhavi Devi & Shri Laxmi Prasad Sahu

delay of 415 days in filing the impugned appeals before the Tribunal are also condoned. 3. Brief facts of the case are that the assessee is a Cooperative Society carrying on business of procurement of seed, fertilizers and gives farm credits to the members of the Society. During the assessment proceedings u/s 143(3) of the Act, the Assessing Officer

KOTHAPALLY FARMERS SERVICE CO OPERATIVE SOCIETY LIMITED,MEDAK vs. INCOME TAX OFFICER WARD-1, SANGAREDDY

In the result, the appeals of the assessee are allowed

Bench: Smt. P. Madhavi Devi & Shri Laxmi Prasad Sahu

delay of 415 days in filing the impugned appeals before the Tribunal are also condoned. 3. Brief facts of the case are that the assessee is a Cooperative Society carrying on business of procurement of seed, fertilizers and gives farm credits to the members of the Society. During the assessment proceedings u/s 143(3) of the Act, the Assessing Officer