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)

Section 80P(2)(d) of the Act, scaled down its claim for deduction u/s 80P to the said extent and determined its income at Rs. 8,54,815/-. 6. Aggrieved, the assessee society carried the matter in appeal before the CIT(A) but without success. 7. The assessee society aggrieved with the CIT(A) order has carried the matter

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)

Section 80P(2)(d) of the Act, scaled down its claim for deduction u/s 80P to the said extent and determined its income at Rs. 8,54,815/-. 6. Aggrieved, the assessee society carried the matter in appeal before the CIT(A) but without success. 7. The assessee society aggrieved with the CIT(A) order has carried the matter

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)

Section 80P(2)(d) of the Act, scaled down its claim for deduction u/s 80P to the said extent and determined its income at Rs. 8,54,815/-. 6. Aggrieved, the assessee society carried the matter in appeal before the CIT(A) but without success. 7. The assessee society aggrieved with the CIT(A) order has carried the matter

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

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

D E R PER LALIET KUMAR, J.M. This appeal is filed by the assessee feeling aggrieved by the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dt.24.09.2021 invoking proceedings under section 143(3) of the Income Tax Act, 1961 (in short, “the Act”). 2. The captioned appeal filed by the assessee is barred by limitation

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

FEDERATION OF AP COOPERATIVE URBAN BANKS AND CREDIT SOCIETIES LIMITED HYD,HYDERABAD vs. ITO., WARD-9(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.464/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2019-20) Federation Of Ap Vs. Income Tax Officer Cooperative Urban Banks Ward 9(1) & Credit Societies Ltd. Hyderabad Hyd, Hyderabad Pan:Aaaaf7350F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "ारा/Revenue By:: Shri V. Ravish Bhatt, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 29/10/2025 घोषणा की तारीख/Pronouncement: 07/11/2025

D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.464/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2019-20) Federation of AP Vs. Income Tax Officer Cooperative Urban Banks Ward 9(1) and Credit Societies Ltd. Hyderabad Hyd, Hyderabad PAN:AAAAF7350F (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri S. Rama Rao, Advocate राज" व "ारा/Revenue by:: Shri V. Ravish

PRIMARY AGRICULTURAL CO OPERATIVE SOCIETY LIMITED CHENNARAOPET,WARANGAL vs. ITO, WARD-1, WARANGAL

Bench: Us:

D E R प्रनत रवीश सूद, जे.एम./PER RAVISH SOOD, J.M. The present appeal filed by the assessee society is directed against the order passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi, dated 2 Primary Agricultural Cooperative Society Limited 18.09.2024, which in turn arises from the order passed by the Assessing Officer under

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

D E R PER LALIET KUMAR, J.M. The captioned appeals are filed by the assessee feeling aggrieved by the separate orders passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dt.29.09.2022 invoking proceedings under section 154 of the Income Tax Act, 1961 (in short, “the Act”), respectively, for the A.Y.s

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:

d) with prior sanction from Authorities. The Appellant for the first time filed the return of income in pursuant to this notice u/s 148 and claimed deduction u/s 80P of Rs. 2,39,393/-. As the return of income was not filed as per section 139(1) of the I.T. Act in view of specific provisions of section 80AC

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

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

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

ANDHRA PRAGATHI FARMERS SERVICE CO- OP SOCEITY,YERRAGUNTLA vs. ITO WARD-2, NANDYAL

Appeals are allowed in above terms

Bench: Shri A.M. Alankamony & Shri S.S. Godara

condone the three impugned delay(s) therefore. 3. We next advert the sole substantive issue between the parties, qua correctness of the Pr.CIT’s identical revision direction treating the corresponding regular assessments, dated 28.6.2017, 29.6.2017 and 27.6.2017; respectively as erroneous ones causing prejudice to the interest of the Revenue on the ground that the Assessing Officer (s) had accepted these

ANDHRA PRAGATHI FARMERS SERVICE CO- OP SOCEITY,PEDDA HARIVANAM vs. ITO WARD-1, ADONI

Appeals are allowed in above terms

Bench: Shri A.M. Alankamony & Shri S.S. Godara

condone the three impugned delay(s) therefore. 3. We next advert the sole substantive issue between the parties, qua correctness of the Pr.CIT’s identical revision direction treating the corresponding regular assessments, dated 28.6.2017, 29.6.2017 and 27.6.2017; respectively as erroneous ones causing prejudice to the interest of the Revenue on the ground that the Assessing Officer (s) had accepted these

ANDHRA PRAGATHI FARMERS SERVICE CO- OP SOCEITY,PAMULAPADU vs. ITO WARD-2, NANDYAL

Appeals are allowed in above terms

Bench: Shri A.M. Alankamony & Shri S.S. Godara

condone the three impugned delay(s) therefore. 3. We next advert the sole substantive issue between the parties, qua correctness of the Pr.CIT’s identical revision direction treating the corresponding regular assessments, dated 28.6.2017, 29.6.2017 and 27.6.2017; respectively as erroneous ones causing prejudice to the interest of the Revenue on the ground that the Assessing Officer (s) had accepted these

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

D E R PER MANJUNATHA G., A.M : This appeal filed by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals), National 2 Yadiki PACS Faceless Appeal Centre [in short “NFAC”], Delhi, dated 05.03.2025 pertaining to the assessment year 2019-20. 2. The grounds raised by the assessee read as under : “1. The order

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

D E R PER LALIET KUMAR, J.M. The captioned appeals are filed by the assessee, feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi for A.Ys. 2010-11, 2011-12 and 2013-14 to 2015-16. 2. The grounds raised by the assessee in ITA No.360/Hyd/2022