M P RAJYA POWERLOOM BUNKAR SAHAKARI SANGH MARYADIT,BURHANPUR vs. INCOME TAX OFFICER, BURHANPUR

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimp Rajya Powerloom Bunkar Income Tax Officer Sakahari Sangh Maryadit Burhanpur Vs. Burhanpur (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabam5938R Assessee By Shri Soumya Bumb, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.07.2024 Date Of Pronouncement 18.07.2024

condonation of delay in para 2 to 7 as under: “2. In so far as section 80P of the Act is concerned

ACIT, BHOPAL vs. M.P.STATE CO-OP. HOUSING FEDERATION LTD., BHOPAL

delay existed and condoned it. The Tribunal also observed that the issue was covered by previous ITAT decisions in favor of the assessee.", "result": "Dismissed", "sections": [ "143(3)", "158AB", "253(5)", "80P(2

SHRADDHA SAKH SAHKARI SANSTHA,BARWANI vs. THE ITO, SENDHWA, SENDHWA

In the result appeal of the assessee is allowed

condoned the delay of 349 days in filing the appeal, subject to a cost of Rs. 2,500/- payable to the Prime Minister National Relief Fund. The Tribunal held that the disallowance made by the CPC while processing the return of income under Section 143(1) in respect of deduction under Section 80P

MADHYA PRADESH VIDYUT MANDAL KARMCHARI PARASPAR SAHAKARI SANSTHA MARYADIT,MANDSAUR vs. INCOME TAX OFFICER, MANDSAUR

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshimadhya Pradesh Vidyut Ito, Mandsaur बनाम/ Mandal Karmchari Vs. Paraspar Sahakari Sanstha Maryadit, Shop No.5 Nahar Sayyad Road, Kityani Mandsaur (Assessee/Appellant) (Revenue/Respondent) Pan:Aaaam6716A Assessee By Shri Ashok Ratnawat, Ar Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 10.11.2025 Date Of Pronouncement 11.11.2025

80P. Therefore, the delay in filing present appeal must be condoned otherwise the assessee shall be saddled with huge tax liability against the provisions of Act. Relying upon decision of Hon’ble Supreme Court in Collector, Land Acquisition Vs Mst. Katiji and others 1987 AIR 1353, 1987 2 SCC 387, Ld. AR prayed to condone delay and also decide present

NAGAR PALIKA NIGAM KARMCHARI KALYAN SAKH SAHAKARI SANSTHA MARYADIT,UJJAIN vs. COMMISSIONER OF INCOME TAX, NATIONAL FACELESS APPEAL CENTRE, DELHI, DELHI

Appeal is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2019-20 Nagar Palika Nigam Cpc, Bangaluru / Karmchari Kalyan Sakh Cit, Nfac, Delhi Sahakari Sanstha बनाम/ Maryadit, Vs. Ujjain (Assessee/Appellant) (Revenue/Respondent) Pan: Aactn7778G Assessee By Ms. Sonam Khandelwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 03.09.2024 Date Of Pronouncement 09.09.2024

80P which was rightly claimed by assessee and also Page 2 of 9 Nagar Palika Nigam Karmchari Kalyan Sakh Sahakari Sanstha Maryadit, Ujjain ITA No. 198/Ind/2024 – AY 2019-20 allowable to assessee as per provisions of Income-tax but the AO has disallowed such deduction without authority of law as would be seen in subsequent discussion, therefore the assessee

HARDA NAGAR BAL VIKAS SAMITI HARDA ,SARSWATI SHISHU MANDIR vs. ITO-1, HARDA, BHOPAL

Appeal is allowed for statistical purposes in terms mentioned above

condoned either by the statutory authorities or by the courts.\nThough the decision is rendered in respect of claim of deduction u/s 80P of the Act the case law is squarely applicable to the facts of the case, wherein also no return of income has been filed but requested to allow exemption u/s 10(23C)(vi). In view

SHREE RAJENDRA SURI SAH SAKH SANTHA MYD,RAJGARH, DHAR vs. THE ITO, DHAR, DHAR

In the result appeal of the assessee is allowed for statistical purpose

condoned on grounds of sufficient cause, considering the peculiar facts and circumstances, including the quashing of FIRs and restoration of the society. The Tribunal set aside the impugned order and remanded the matter back to the CIT(A) for a de novo hearing.", "result": "Partly Allowed", "sections": [ "253", "143(3)", "246A", "250", "249(3)", "80P", "38(2)", "37" ], "issues": "Whether

ADIM JATI SEVA SAHKRI SAMITI MYDT FOOLMAL,ALIRAJPUR vs. ITO, JHABUA, JHABUA

In the result the “Impugned order” is set aside as and by\nway of remand back to the file of the Ld

section 253 of\nthe income tax Act 1961,[ herein after referred to as the Act\nfor the sake of convenience & brevity] before this tribunal as\nand by way of a second appeal. The Assessee is aggrieved by\nthe\norder\nbearing\nNumber:-ITBA/APL/S/250/2024-\n25/1067153793(1) dated 30/07/2024\npassed by the Ld.\nCIT(A) u/s 250 of the Act, which is herein

MADHYA PRADESH VIDYUT MANDAL KARMCHARI PARASPAR SAHAKARI SANSTHA MARYADIT,MANDSAUR vs. PCIT INDORE-1, INDORE

In the result, we reject condonation request of assessee and consequently this appeal filed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshimadhya Pradesh Vidyut Pr. Cit-1, बनाम/ Mandal Karmchari Indore Vs. Paraspar Sahakari Sanstha Maryadit, Shop No.5 Nahar Sayyad Road, Kityani Mandsaur (Assessee/Appellant) (Revenue/Respondent) Pan:Aaaam6716A Assessee By Shri Ashok Ratnawat, Ar Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 10.11.2025 Date Of Pronouncement 11.11.2025

80P of the Act is disallowed and added to the total income. Issue penalty show cause notice u/s 270A(2) of the I. T. Act for under-reporting of income. Further, out of Rs. 54,43,636/- claimed by assessee, CPC has already disallowed a sum of Rs. 17,150/- while processing

M/S INDORE MANDAL DAK TAR KARAMCHARI SEHAKARI SANSTHA MARYADIT,INDORE vs. THE ITO 5 (1) , INDORE

Appeal of the assessee is partly allowed for statistical purpose

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

section 80P under chapter VI-A of the Income Tax Act, 1961 as is admissible deduction to a co-operative society. The addition therefore made by the AO is totally wrong and without considering the facts of the case. 4. That the appellant craves to leave, add, alter or amend any of the ground at or before hearing.” M/s. Indore

ADIM JATI SEVA SAHAKARI SAMITI MARYADIT,HARDA MADHYA PRADESH vs. NFAC, ITO(1) HARDA, HARDA

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year: 2020-21 Adim Jati Seva Sahakari Assessment Unit Samiti Mydt, Mohanpur Income Tax Department बनाम/ Harda Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Aaaaa5193M Assessee By Shri Gagan Tiwari, Ar Revenue By Shri Ashish Porwar, Sr. Dr Date Of Hearing 23.06.2025 Date Of Pronouncement 25.06.2025

section 144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2020-21, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36). Page 1 of 11 Adim Jati Seva Sahakari Samiti Mydt ITA No. 71/Ind/2025 - AY 2020-21 2. The background facts leading to present appeal are such that the assessee

ADIM JATI SEWA SAHAKARI SAMITI MARYA KHEDI SAWLIGAD,KHEDISAWLIGARH (BETUL) vs. COMMISSIONER OF INCOME-TAX (APPEALS), INCOME TAX DEPARTMENT (FACELESS UNIT)

Appeals are allowed as and by way of remand\nback to the file of CIT(A)

section 80P of the Act,\nhowever, no documentary evidence in form of income and\nexpenditure account, cash book, ledger etc. were submitted by\nthe assessee. The assessee however contended that they are\nmaintaining mannual form of cash book, ledger and therefore it\nwas not possible for them to upload scanned images of pages of\nbooks of account. The reply, contentions

ADIM JATI SEWA SAHAKARI SAMITI MARYA KHEDI SAWLIGAD,KHEDISAWLIGARH (BETUL) vs. ASSESSMENT UNIT , FACELESS

Appeals are allowed as and by way of remand\nback to the file of CIT(A)

section 80P of the Act,\nhowever, no documentary evidence in form of income and\nexpenditure account, cash book, ledger etc. were submitted by\nthe assessee. The assessee however contended that they are\nmaintaining mannual form of cash book, ledger and therefore it\nwas not possible for them to upload scanned images of pages of\nbooks of account. The reply, contentions

SEWA SAHKARI SAMMITTEE MARYADIT,BEED, MUNDI KHANDWA vs. PCIT-1, INDORE

In the result, appeal by the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisewa Sahkari Sammittee Pr. Cit-2 Maryadit Beed Indore Vs. Beed Mundi Khandwa (Appellant / Assessee) (Revenue) Pan: Aaufs0703N Assessee By Shri Gagan Tiwari, Ar Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 05.10.2023 Date Of Pronouncement 30.10.2023

condone delay) and termination of proceedings.” Accordingly the appeal filed by the assesse on 04.03.2022 is treated as within the limitation. The assesse has raised following grounds: “1. That the order of the Ld. Pr. Commissioner of Income Tax, Indore u/s 263 of the Act is illegal, void and without jurisdiction. 2. That the Ld. Pr. Commissioner of Income

UJJAIN SAHAKARI DUGDH SANGH MARYADIT,UJJAIN vs. DCIT/ACIT 1(1) UJJAIN, UJJAIN

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year: 2020-21 Ujjain Dugdh Sangh (Sah) Dcit/Acit-1(1) Maryadit, Ujjain 1 Dairy Plant, Maxi Road, बनाम/ Naulakha Bid, Vs. Ujjain (Appellant / Assessee) (Respondent / Revenue) Pan: Aaaau0051C Assessee By Ms. Nupur Ladha, Shri Vaibhav Siroliya & Shri V.K. Ladha, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 27/02/2026

section 274(2) of Income Tax Act, 1961. 3. That no proper opportunity was allowed to the appellant to prove his case. 4. The appellant prays to alter, amend, add or delete any of the grounds of appeal.” 2. Heard the learned Representatives of both sides and the case records perused. 3. Ld. AR for assessee carried us to Para