BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

section 80P of the act without appreciating the facts that commission was received from the MP state co-operative marketing federation limited Jabalpur and TDS was also deducted and it is duly reflecting in the Form 26AS and duly shown in the ITR and it was disallowed on frivolous grounds. 4

INCOME TAX OFFICER WARD-1, CHHINDWARA vs. M. P. RASTRIYA KOYLA KHADAN MAJDOOR SANGH COLLIERY EMPLOYEE COOPERATIVE SOCIETY, CHHINDWARA

Bench: Shri Sanjay Arora, Hon‘Ble & Shri Manomohan Das, Hon'Ble

4) and, consequently, is entitled to deduction u/s. 80P in respect of income from activities specified u/s 80P(2)(a)(i), where-under the claim u/s. 80P(1) stands preferred by it. 4.3 There being no disputing the fact that the assesssee-society extends credits to it‘s Members, an activity specified u/s. 80P(2)(a)(i), earning interest thereon

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-KATNI, KATNI vs. M/S. GAJRAJ MINING PVT. L:TD., SINGRAULI

In the result, the appeal of the Revenue as well as assessee is dismissed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

4) of section 80P.] 14. We find that, the ld. CIT(A) held that, Section 43B are applicable in the case where any sum as liability was payable by the assessee and was not paid on or before due date of filing of return for the relevant previous year. 15. In other words, any deduction otherwise allowable under

PRATH KRISHI SAKH SAHAKARI SAMITI MARYADIT,LAMKANA vs. INCOME TAX OFFICER WARD 1(1), JABALPUR

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

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2017-18 Prath Krishi Sakh Sahakari V. Ito Ward-1(3) Samiti Maryadit Lamkana Annexe Building, Aayakar 01, Manjholi Jabalpur, Bhawan, Napier Town, Lamkana-483110. Jabalpur-482001. Pan:Aacap1804G (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv Respondent By: Shri Alok Bhura, Sr. Cit(Dr) Date Of Hearing: 22 05 2025 Date Of Pronouncement: 30 06 2025 O R D E R

disallowance of Rs.20,03,303/- which is the deduction claimed by Page 2 of 4 the appellant under section 80P

INCOME TAX OFFICER WARD- SEONI, SEONI vs. JILA SAHKARI KENDRIYA BANK MARYADIT, SEONI

In the result, all the Appeals and CO (# 7/2018) are allowed for statistical purposes, and CO (# 5/2018) is partly allowed for statistical purposes

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

80P; (h) the expressions "deposit taking non-banking financial company", "non- banking financial company" and "systemically important non-deposit taking non- (AYs. 2009-10, 2013-14 & 2014-15) C.O.Nos. 05 & 07/JAB/2018 Jila Sahkari Kendriya Bank Maryadit banking financial company" shall have the meanings respectively assigned to them in clauses (e), (f) and (g) of Explanation 4 to section 43B. (emphasis

INCOME TAX OFFICER WARD- SEONI, SEONI vs. JILA SAHKARI KENDRIYA BANK MARYADIT, SEONI

In the result, all the Appeals and CO (# 7/2018) are allowed for statistical purposes, and CO (# 5/2018) is partly allowed for statistical purposes

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

80P; (h) the expressions "deposit taking non-banking financial company", "non- banking financial company" and "systemically important non-deposit taking non- (AYs. 2009-10, 2013-14 & 2014-15) C.O.Nos. 05 & 07/JAB/2018 Jila Sahkari Kendriya Bank Maryadit banking financial company" shall have the meanings respectively assigned to them in clauses (e), (f) and (g) of Explanation 4 to section 43B. (emphasis

INCOME TAX OFFICER WARD- SEONI, SEONI vs. JILA SAHKARI KENDRIYA BANK MARYADIT, SEONI

In the result, all the Appeals and CO (# 7/2018) are allowed for statistical purposes, and CO (# 5/2018) is partly allowed for statistical purposes

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

80P; (h) the expressions "deposit taking non-banking financial company", "non- banking financial company" and "systemically important non-deposit taking non- (AYs. 2009-10, 2013-14 & 2014-15) C.O.Nos. 05 & 07/JAB/2018 Jila Sahkari Kendriya Bank Maryadit banking financial company" shall have the meanings respectively assigned to them in clauses (e), (f) and (g) of Explanation 4 to section 43B. (emphasis

BHARATKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,JABALPUR vs. INCOME TAX OFFICER WARD 2(5), JABALPUR

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

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2017-18 Brahtakar Krishi Sakh Ito Ward-2(5) V. Sahkari Samiti Maryadit Annexe Building Aayakar 01, Barela Jabalpur-482001. Bhawan, Napier Town, Jabalpur-482001. Pan:Aabab4581D (Appellant) (Respondent)

section 80P of the act without appreciating the facts that appellant is a sahakari samiti and maintaining all the books of accounts and accounts are being audited under the cooperative society Act and also under the income tax Act and it was disallowed on frivolous grounds. 4

INCOME TAX OFFICER, WARD-1(1), JABALPUR, JABALPUR vs. SHAKTI MAHILA SANGH BAHU-UDDESHIYA SAHKARI SAMITI MARYADIT, MAJHOLI

In the result, the appeal of the Department is dismissed

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y.-2017-18 Income Tax Officer, Ward- Vs Shakti Mahila Sangh Bahu-Uddeshiya 1(1), Jabalpur, M.P. Sahkari Samiti Maryadit, Majholi Pan:Aafas3026A (Appellant) (Respondent)

disallowing the deduction under section 80P in respect of this income. Hence, the addition made was deleted. 4. The Department

PRATHMIK KRISHI SAKH SAHAKARI SAMITI MARYADIT ,JERATH vs. INCOMETAX OFFICER WARD , NARSINGHPUR

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

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2019-20 Prathmik Krishi Sakh V. Ito Ward Narsinghpur Sahakari Samiti Maryadit Income Tax Office, Jerath Trimurti Nagar, Housing Gram Jerath, Pathariya, Board Colony, Damoh-470661. Narsinghpur-487001. Pan:Aabap7893E (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv Respondent By: Shri Alok Bhura, Sr Dr Date Of Hearing: 20 05 2025 Date Of Pronouncement: 30 06 2025 O R D E R

4. The learned Commissioner of Income tax (Appeal) NFAC was not justified in confirming the action of AO in making addition of Rs. 5,89,76.696/-on account of cash deposit as the amount was deposited by the Farmer as part of loan recovery/PDS Sale and is recorded in the cash book and addition was made without considering the reply

PRATHMIK KRISHI SAKH SAHKARI SAMITI MYD. TILHARI JABALPUR,JABALPUR vs. INCOME TAX OFFICER WARD1(1) JABALPUR, JABALPUR

In the result, the assessee’s appeal is allowed for statistical purposes

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

section 250 of the Income Tax Act, 1961 (‘the Act’, hereinafter) vide which the National Faceless Appeal Centre (CIT(A) has dismissed the appeal of the assesse-appellant by confirming the assessment order dated 17-12-2018 for assessment year (AY) 2016-17. 2.1 The assesse is a society registered under the Madhya Pradesh Co-Operative Societies

PARTH KRISHI SAKH SAHAKARI SAMITI MARYADIT,SEHORA vs. INCOME TAX OFFICER WARD1(3), JABALPUR

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

Bench: Shri Anadee Nath Misshra

section and qualifies for the deduction u/s 80P of the Act. Since the assessee had not filed the required documents and explanation, the Assessing Officer disallowed the claim of the assessee and added to the total income of the assessee. In the appellate proceedings before the learned CIT(A), since there was no representation from the assessee’s side