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8 results for “house property”+ Section 80P(2)(d)clear

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Key Topics

Section 80P(2)(d)35Section 80P(2)8Section 2638Section 80P8Deduction7Disallowance5Section 143(3)4Section 80P(4)4Limitation/Time-bar3Section 270A

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

ITA 293/IND/2024[2018-19]Status: DisposedITAT Indore17 Sept 2024AY 2018-19

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

Section 234ASection 270ASection 80PSection 80P(2)Section 80P(2)(d)Section 80P(4)

80P. (1) Where, in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub-section (2), there shall be deducted, in accordance with and subject to the provisions of this section, the sums specified in sub-section (2), in computing the total income of the assessee. (2) The sums

2
Section 234A2
Addition to Income2

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

ITA 294/IND/2024[2020-21]Status: DisposedITAT Indore17 Sept 2024AY 2020-21

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

Section 234ASection 270ASection 80PSection 80P(2)Section 80P(2)(d)Section 80P(4)

80P. (1) Where, in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub-section (2), there shall be deducted, in accordance with and subject to the provisions of this section, the sums specified in sub-section (2), in computing the total income of the assessee. (2) The sums

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

In the result, the appeal for A

ITA 114/IND/2024[2018-19]Status: DisposedITAT Indore26 Jul 2024AY 2018-19

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

Section 80P(2)Section 80P(2)(d)

80P. (1) Where, in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub-section (2), there shall be deducted, in accordance with and subject to the provisions of this section, the sums specified in sub-section (2), in computing the total income of the assessee. (2) The sums

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

In the result, the appeal for A

ITA 115/IND/2024[2020-21]Status: DisposedITAT Indore26 Jul 2024AY 2020-21

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

Section 80P(2)Section 80P(2)(d)

80P. (1) Where, in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub-section (2), there shall be deducted, in accordance with and subject to the provisions of this section, the sums specified in sub-section (2), in computing the total income of the assessee. (2) The sums

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

In the result, appeal of the assesse is allowed

ITA 188/IND/2023[2018-19]Status: DisposedITAT Indore30 Jan 2024AY 2018-19

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

Section 143Section 143(3)Section 263Section 80PSection 80P(2)(d)Section 8O

80P. (1) Where, in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub-section (2), there shall be deducted, in accordance with and subject to the provisions of this section, the sums specified in sub-section (2), in computing the total income of the assessee. (2) The sums

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

ITA 71/IND/2023[20178-19]Status: DisposedITAT Indore16 Jan 2024

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)

80P. (1) Where, in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub-section (2), there shall be deducted, in accordance with and subject to the provisions of this section, the sums specified in sub-section (2), in computing the total income of the assessee. (2) The sums

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

Appeal stand allowed

ITA 317/IND/2023[2018-19]Status: DisposedITAT Indore10 Jan 2024AY 2018-19

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

Section 143(2)Section 143(3)Section 57Section 80P

80P. (1) Where, in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub-section (2), there shall be deducted, in accordance with and subject to the provisions of this section, the sums specified in sub-section (2), in computing the total income of the assessee. (2) The sums

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

In the result, appeal by the assesse is allowed

ITA 44/IND/2022[2016-17]Status: DisposedITAT Indore30 Oct 2023AY 2016-17

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

Section 12ASection 138Section 143(3)Section 263

80P is allowed and return income of the assessee society is accepted. Total income Assessed u/s 143(3) of Income Tax Act, 1961 = Rs. - Nil- . 12. It is manifest from the record as well as voluminous documents filed by the assesse before the AO that it is not a case of complete lack of inquiry on the part