INDORE SAHAKARI DUGDH SANGH MARYADIT,DAIRY COMPOUND, MANGLIA vs. COMMISSIONER OF INCOME TAX (APPEALS), NFAC, INCOME TAX DEPARTMENT, DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallowed the claim of deduction u/s 80P(2)(d) of the Act in respect of the interest income received by the assessee on the fixed deposit made with Bhopal Co-operative Central Bank on the ground that the only interest or dividend received on the investment made with the other Co-operative Society is eligible for deduction u/s 80P(2

MP STATE CO-OPERATIVE DAIRY FEDERATION LIMITED,BHOPAL vs. ACIT, BHOPAL

In the result, the appeal for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallowed the claim of Page 4 of 16 ITANo.114 & 115/Ind/2024 M.P. State Co-operative Dairy Federation Ltd. deduction u/s 80P(2)(d) of the Act in respect of the interest income received by the assessee on the fixed deposit made with Bhopal Co-operative Central Bank on the ground that the only interest or dividend received on the investment made

MP STATE COOPERATIVE DAIRY FEDERATION LIMITED,BHOPAL vs. ACIT BHOPAL, BHOPAL

In the result, the appeal for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallowed the claim of Page 4 of 16 ITANo.114 & 115/Ind/2024 M.P. State Co-operative Dairy Federation Ltd. deduction u/s 80P(2)(d) of the Act in respect of the interest income received by the assessee on the fixed deposit made with Bhopal Co-operative Central Bank on the ground that the only interest or dividend received on the investment made

SANKALP SAKH SAHKARI SANSTHA MARYADIT,MANDSAUR vs. THE PCIT-1 , INDORE

In the result, appeal of the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisankalp Sakh Sahkari Pr. Cit-1 Sanstha Maryadit Indore 1, C/O Smriti Nagrik Sahkari Vs. Bank Dayamandir Road Goshala Market, Mandsaur (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaeas0312G Assessee By Shri Anil Kamal Garg, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.01.2024 Date Of Pronouncement 30.01.2024

disallowed the claim of deduction u/s 80P(2)(d) of the Act in respect of the interest income received by the assessee on the fixed deposit made with Bhopal Co-operative Central Bank on the ground that the only interest or dividend received on the investment made with the other Co-operative Society is eligible for deduction u/s 80P(2

THE PR CIT-1 , BHOPAL vs. BHOPAL DUGDH SANGH SAHAKARI MY., BYHOPAL

In the result, appeal of the revenue is dismissed and CO of the assesse is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanipr. Cit-1 Bhopal Dugdh Sangh Sahakari Bhopal Maryadit Diary Plant, Near Habibganj Vs. Railway Station Bhopal (Appellant / Revenue) (Respondent/ Assessee) Pan: Aaaab0221D

disallowed the claim of deduction u/s 80P(2)(d) of the Act in respect of the interest income received by the assessee on the fixed deposit made with Bhopal Co-operative Central Bank on the ground that the only interest or dividend received on the investment made with the other Co-operative Society is eligible for deduction u/s 80P(2

INDORE PRAGATISHIL SAHAKARI SAKH SANSTHA MARYADIT,INDORE vs. NFAC, DELHI, INDORE

Appeal stand allowed

Bench: Shri Vijay Pal Rao & Shri Manish Boradassessment Year: 2018-19 Indore Pragatishil Income Tax Department, Sahakari Sakh Sanstha Nfa, बनाम/ Maryadit, Delhi Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Aaaai3124L Assessee By Shri S.S.Deshpande, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.01.2024 Date Of Pronouncement 10.01.2024

disallowing the claim made u/s 57 and u/s 80P(2)(f) of the Act, thereby assessing the income at Rs. 10,77,819/-. 6. Aggrieved the assessee preferred an appeal before the Ld. CIT(A) and made detailed submission stating that the assessee society also deals with daily deposit account and these deposits normally get matured in one year

ACIT-1(1), BHOPAL vs. M P STATE CO-OP HOUSING FEDERATION LTD, BHOPAL

Appeals are dismissed

Section 80P(2(d) of the Income-tax\nAct, 1961.\"\n3.\nThus, the issue involved in both years is identical with change of\nfigures only. The revenue is claiming that the CIT(A) has erred in deleting\nthe addition made by AO on account of disallowance of deduction claimed\nby assessee u/s 80P(2

SHRI HUMAD JAIN SAKH SAHAKARI SANSTHA MARYADIT,INDORE vs. ITO 2(1), INDORE

Appeal is allowed

disallowance of Rs.\n5,13,800 /- claimed u/s 80P.\"\nShri Humad Jain Sakh Sahakari Sanstha Maryadit\nITA No. 547/Ind/2024 – AY 2012-13\nGround No. 1 & 2:\n4. By means of these grounds, the assessee is raising a legal claim that\nthe AO's order is bad in law and illegal and must be annulled.\n5. With respect to these grounds

VRAHATAKAR SAHAKARI SANSTHA MARYADIT AMLETHA,AMLETHA vs. ITO-1, RATLAM

Appeal is allowed for statistical purpose

section 250(6).\n4. Ld. AR has also filed a \"Written-Submission\" as well as an\n\"Application for additional evidences”; these are scanned and re-produced\nbelow:\nWritten-Submission:\nPage 2 of 10\nVrahatakar Sahakari Sanstha Maryadit\nITA No. 379/Ind/2025 - AY 2017-18\nBEFORE THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH,\nINDORE\nITA NO. ITA 379/IND/2025\nASST. YEAR

M. P POLICE SAKH SAHKARI SANSTHA MARYADIT UJJAIN,UJJAIN vs. INCOME TAX OFFICER -2(1), UJJAIN

In the result appeal of the assessee is dismissed

Bench: Shri Manish Boradm.P. Police Sakh Sahakari Ito 2(1), Sanstha Maryadit, Ujjain 32Nd Battalion, Vs. Dewas Road Nagari, Ujjain (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabam5551C Assessee By Shri Milind Wadhwani, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 27.02.2025 Date Of Pronouncement 28.02.2025 O R D E R

2 M.P. Police Sakh Sahakari Sanstha Maryadit– A.Y 2020-21 material fact that the earlier assessment years the claim of the appellant as regard to deduction under section 80P qua the interest income on deposits with bank was duly allowed even in the earlier assessments framed u/s. 143(3) of the Act and therefore in absence of any change

ACIT-1(1), BHOPAL, BHOPAL vs. M P STATE CO-OP HOUSING FEDERATION LTD, BHOPAL

Appeals are dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallowed deduction but in first-appeal, the CIT(A) Page 2 of 4 ACIT,1(1), Bhopal vs. M.P. State Co-op. Housing Federation, Bhopal ITA No. 358/Ind/2023 – AY 2017-18 allowed the same by following the decision of ITAT in favour of assessee in earlier years. The relevant portion of CIT(A)’s order is re-produced below

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

B. M. Biyani, A.М.:\nFeeling aggrieved by appeal-order dated 17.08.2023 passed by learned\nCommissioner of Income-tax (Appeals), NFAC, Delhi [“CIT(A)"] which in\nturn arises out of assessment-order dated 09.09.2022 for AY 2020-21\npassed by learned Assessment Unit of Income-tax Department [“AO”]\nu/s 143(3) of Income-tax Act, 1961 [“the Act”], the revenue

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

disallowed the claim of deduction u/s 80P by invoking provisions of section 80AC of the Act which was substituted by Finance Act 2018 w.e.f 01.04.2018. Therefore, this is first year post the said amendment in section 80AC putting the restriction/bar on the claim of deduction u/s 80P in case the return of income is not filed within the due date

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

Appeal is allowed for statistical purposes in terms mentioned above

80P is not at parity with the law governing exemption u/s 10(23C)(vi).\n10. With above submissions, Ld. AR prayed that the AO should be directed to grant exemption u/s 10(23C)(vi) available to assessee. Further, the AO should also be directed to take care of following points while computing total income and tax liability of assessee

INCOME TAX OFFICER, DHAR vs. JILA SAHKARI KENDRIYA BANK MARYADIT, JHABUA

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2015-16 Ito, Jila Sahkari Kendriya Bank Dhar Maryadit, बनाम/ Jhabua Vs. (Revenue/Appellant) (Assessee/Respondent) Pan: Aacfj4887C Assessee By Shri Kunal Agrawal & Shri Harsh Choukse, Ar Revenue By Shri Anup Singh, Cit-Dr Date Of Hearing 26.03.2026 Date Of Pronouncement 27.03.2026

b) The AO disallowed deduction of Rs. 81,02,617/- claimed by assessee u/s 80P. Page 2 of 5 Jila Sahkari Kendriya Bank Maryadit ITA No. 479/Ind/2024 – AY 2015-16 (iv) Aggrieved, the assessee carried matter in first-appeal whereupon the CIT(A) granted part-relief in the matter of disallowance u/s 36(1)(viia) and partly upheld. Further

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

80P of the Income-Tax Act, 1961 without properly appreciating the facts of the case and submissions made before him\n\n3. That on the facts and in the circumstances of the case and in law, the Ld. Assessing Officer erred in making addition of Rs.2,32,096/- to the total income of the appellant on account of disallowance

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

b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) Page 2 of 32 Sewa Sahakari Sammittee Maryadit Beed Page 3 of 32 of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings.” Accordingly the appeal filed by the assesse

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