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Section 80P(2)(d)42 Section 80P27 Section 143(3)18 Section 36(1)(viia)15 Deduction15 Section 26313 Disallowance12 Section 115J9 Section 80P(2)8 Section 154

ADIM JATI SEWA SAHKARI SAMITI MYDT JOBAT,ALIRAJPUR vs. FACELESS ASSESSMENT OFFICER, ALIRAJPUR

ITA 663/IND/2025[2020-21]Status: DisposedITAT Indore27 Mar 2026AY 2020-21

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiadim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) Pan: Aaala0577E Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr

Section 143(3)Section 253(5)Section 80P(2)(d)Section 80P(4)

disallowed deduction claimed by assessee. During first appeal, the CIT(A) approved AO’s order. Aggrieved, the assessee has come in present appeal before us. Issue of deduction u/s 80P(2)(d) on interest earned from co-operative banks: 5. This issue is being decided by this very bench in a separate order of even date in the case

ADIM JATI SEWA SAHKARI SAMITI MYDT JOBAT,ALIRAJPUR vs. FACELESS ASSESSMENT OFFICER, ALIRAJPUR

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

ADIM JATI SEWA SAHKARI SAMITI MYDT JOBAT,ALIRAJPUR vs. FACELESS ASSESSMENT OFFICER, ALIRAJPUR

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

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

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

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

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

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

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

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

M/S JILA SAHAKARI KENDRIYA BANK MARYADIT,MANDSAUR vs. THE DCIT, RATLAM

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

THE ACIT , RATLAM vs. SHRI KAPIL JAIN, RATLAM

THE ACIT , RATLAM vs. SHRI KAPIL JAIN, RATLAM

THE ACIT , RATLAM vs. SHRI KAPIL JAIN, RATLAM

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

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