THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

80P;] ITA Nos.1796/Hyd/2017, 241/Hyd/2018 Page 20 & 460 to 464/Hyd/2023 (S.A. Nos.63 to 67/Hyd/2023) (2) In making any deduction for a bad debt or part thereof, the following provisions shall apply— [(i) no such deduction shall be allowed unless such debt or part thereof has been taken into account in computing the income of the assessee of the previous year

THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

80P;] ITA Nos.1796/Hyd/2017, 241/Hyd/2018 Page 20 & 460 to 464/Hyd/2023 (S.A. Nos.63 to 67/Hyd/2023) (2) In making any deduction for a bad debt or part thereof, the following provisions shall apply— [(i) no such deduction shall be allowed unless such debt or part thereof has been taken into account in computing the income of the assessee of the previous year

THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

80P;] ITA Nos.1796/Hyd/2017, 241/Hyd/2018 Page 20 & 460 to 464/Hyd/2023 (S.A. Nos.63 to 67/Hyd/2023) (2) In making any deduction for a bad debt or part thereof, the following provisions shall apply— [(i) no such deduction shall be allowed unless such debt or part thereof has been taken into account in computing the income of the assessee of the previous year

THE ANDHRA PRADESH STATE COOPERATIVE BANK LIMITED,HYDERABAD vs. ASST.COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

80P;] ITA Nos.1796/Hyd/2017, 241/Hyd/2018 Page 20 & 460 to 464/Hyd/2023 (S.A. Nos.63 to 67/Hyd/2023) (2) In making any deduction for a bad debt or part thereof, the following provisions shall apply— [(i) no such deduction shall be allowed unless such debt or part thereof has been taken into account in computing the income of the assessee of the previous year

THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

80P;] ITA Nos.1796/Hyd/2017, 241/Hyd/2018 Page 20 & 460 to 464/Hyd/2023 (S.A. Nos.63 to 67/Hyd/2023) (2) In making any deduction for a bad debt or part thereof, the following provisions shall apply— [(i) no such deduction shall be allowed unless such debt or part thereof has been taken into account in computing the income of the assessee of the previous year

PRIMARY AGRICULTURAL CO OP CREDIT SOCIETY LIMITED MINARPALLY,MINARPALLY VILLAGE vs. INCOME TAX OFFICER, WARD-1, NIZAMABAD

Bench: Shri Vijay Pal Rao, Vice- & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No.140/Hyd/2025 (निर्धारण वर्ष/Assessment Year: 2016-17) Primary Agricultural Vs. Income Tax Officer Cooperative Credit Society Ward 1 Ltd Minarpally, Minarpally Minarpally, Nizamabad Pan:Aabap7760J (Respondent) (Appellant) निर्धारिती द्वारा / Assessee By: C.A Akshay Surana राजस्व द्वारा / Revenue By:: Smt. Helen Ruby Jesindha, Sr. Dr सुनवाई की तारीख / Date Of Hearing: 22/12/2025 घोषणा की तारीख / Pronouncement: 07/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Primary Agricultural Cooperative Credit Society Ltd Minarpally (“The Assessee"), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) Dated 05.11.2024 For The A.Y, 2016-17. 2. The Assessee Has Raised The Following Grounds Of Appeal: Page 1 Of 18

80P are not applicable to the assessment year 3. The Ld. CIT(A) has failed to appreciate that the delay in filing the return was due to the delay in completion of audit by the District Co operative audit officer and was beyond the control of the assessee. 4. The Ld. CIT(A) has failed to appreciate that the return

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

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

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

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

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

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