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

d) of the Act. The AO as well as the CIT(A) has erred in disallowing the claim of the assessee and referring to the provisions of section 80P(4) which is entire difference from section 80P(2

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

section 80P(2)(d) of the Act amounting to Rs. 19,20,642/- is required to be disallowed acquiescence. 6.5 So far as disallowance

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

section 80P(2)(d) of the Act amounting to Rs. 19,20,642/- is required to be disallowed acquiescence. 6.5 So far as disallowance

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

section 80P(2)(d) under which the interest income/dividend income received from Co-operative Society only is eligible for deduction. On appeal the CIT(A) allowed the claim of the assesse u/s 80P(2)(d) in respect of the interest received from Bhopal Co-operative Central Bank but confirmed the disallowance

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

disallow the assessee’s claim for deduction u/s 80P(2)(d) had rendered the assessment order passed by him u/s 143(3) of the Act, dated 31.08.2017 as erroneous in so far it was prejudicial to the interest of the revenue. 9. Accordingly, on the basis of our aforesaid observations, we herein not finding favor with the view taken

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

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

PRATHMIK KRASI SAKH SAHKA RI SAMITI MARYADIT SAKHTALI,MANDSAUR vs. ITO, MANDSAUR, MANDSAUR

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2021-22 Prathmik Krasi Sakh Ito, Sahkari Samiti Maryadit Mandsaur Sakhtali, बनाम/ 1, Sakhtali, Sitamau, Vs. Mandsaur (Assessee/Appellant) (Revenue/Respondent) Pan: Aaajp0382L Assessee By Shri Ashish Goyal & Shri N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.03.2026 Date Of Pronouncement 10.04.2026

disallowance of deduction u/s 80P made by AO and upheld by CIT(A). 4. Ld. AR for assessee at first submitted following working of deduction of Rs. 24,06,897/- claimed by assessee in his Written-Synopsis: Page 2 of 7 Prathmik Krasi Sakh Sahkari Samiti Maryadit Sakhtali ITA No. 299/Ind/2025 – AY 2021-22 5. Thereafter, Ld. AR carried

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

Section 80P(2(d) of the Income-tax Act, 1961.” 3. Thus, the issue involved in both years is identical with change of figures only. The revenue is claiming that the CIT(A) has erred in deleting the addition made by AO on account of disallowance

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

D E R This appeal by the assesse is directed against the order dated 30.07.2024 of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi for A.Y.2020-21 which is arising from the assessment order u/s 143(3) of the Act dated 23.09.2022 framed by Assessing Officer 2(1), Ujjain. 2. Assessee has raised following grounds of appeal

INDORE MANDAL DAK TAR KARAMCHARI SAHAKARI SANSTHA MY. INDORE,INDORE vs. THE ADDITIONAL CIT , INDORE

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniindore Mandal Dak Tar Acit Karamchari Sahakari Indore Vs. Sanstha Maryadit Dewas (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaaji 0159 C Assessee By Shri Venus Rawka, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.06.2023 Date Of Pronouncement 22.06.2023

disallowance made by the AO simply by following the judgment of Hon’ble Supreme Court in case of Totagars Co-operative Society vs. ITO (supra) without even considering the fact that whether entire interest income earned by the assesse from other than the members of the assessee society. As per the provisions of section 80P the business Page

M.P. POLICE COOPERATIVE CREDIT SOCIETY,BHOPAL vs. NFAC, DELHI

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

disallowance of deduction u/s 80P by holding that only the interest income earned by cooperative society from cooperative society/cooperative bank not having Reserved Bank of India license is allowable u/s 80P(2)(a)(i)/80P(2)(d) of the Act and therefore, the interest earned by the assessee from the Schedule Bank as well as Bhopal Cooperative Central Bank

M.P. POLICE CO-OPERATIVE CREDIT SOCIETY ,BHOPOAL vs. NFAC, DELHI

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

disallowance of deduction u/s 80P by holding that only the interest income earned by cooperative society from cooperative society/cooperative bank not having Reserved Bank of India license is allowable u/s 80P(2)(a)(i)/80P(2)(d) of the Act and therefore, the interest earned by the assessee from the Schedule Bank as well as Bhopal Cooperative Central Bank

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

D E R Per B.M. Biyani, AM: Feeling aggrieved by order of first-appeal dated 08.08.2024 passed by learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre [“CIT(A)”] u/s 250 of Income-tax Act, 1961 [“the Act”] which in turn arises out of assessment-order dated 07.08.2021 passed by National Faceless Assessment Centre, Delhi [“AO”] u/s 144 r.w.s

SHREE SIDH BALAJI SAKH SAHKARITA MARYADIT,UJJAIN vs. ASST DIRECTOR CPC, BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shrib.M. Biyaniassessment Year : 2019-20 Shree Sidh Balaji Sakh Assistant Director Cpc, Sahkarita Maryadit, Bangalore बनाम/ Ramghat Marg, Vs. Ujjain (Assessee / Appellant) (Revenue / Respondent) Pan: Aaja57480G Assessee By Ms.Sonam Khandelwal, Adv. Revenue By Shri Sanjeev H.Bhagat, Sr. Dr Date Of Hearing 09.12.2024 Date Of Pronouncement 10.12.2024

D E R Per Vijay Pal Rao, VP: This appeal by the assessee is directed against the order dated 28th February, 2024, of Commissioner of Income-tax (Appeals), National Faceless Centre, Ahmedabad, for the assessment year 2019-20. 2. The assessee has raised solitary ground as under :- “The deduction u/s 80P of Rs.1,79,940/- has been disallowed and added

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

D E R Per Vijay Pal Rao, JM : This appeal by assessee is directed against the order dated 12.09.2023 of the Commissioner of Income Tax (Appeal), National Faceless Appeal Centre(NFAC), Delhi for A.Y.2018-19. The assesse has raised following grounds of appeal: “1. On the facts and circumstances of the case and in law the learned Commissioner of Income

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

D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 08.06.2022 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of intimation of assessment dated 08.06.2022 passed by learned ADIT, CPC, Bengaluru [“AO”] u/s 143(1) of Income-tax Act, 1961 [“the Act”] for Assessment-Year