INCOME TAX OFFICEER, WARD-2(2), KOTA, RAWATBHATA ROAD vs. HITKARI VIDYALAYA SHAKARI SHIKSHA SAMITI LIMITED, BHATAPARA, KOTA

e-\nmail/speed post. In response to the notice issued u/s 143(2) and 142(1) of\nthe Act, the assessee / authorized representative of the assessee furnished\nthe requisite details to the assessing officer.\n5.2 The society as its educational activity runs a B.Ed. College affiliated\nwith the Kota University, Kota. In respect of the said activity, separate set of\nbooks

INCOME TAX OFFICER, WARD-2(2), KOTA , RAWATBHATA ROAD vs. HITKARI VIDYALAYA SHAKARI SHIKSHA SAMITI LIMITED, BHATAPARA, KOTA

e-\nmail/speed post. In response to the notice issued u/s 143(2) and 142(1) of\nthe Act, the assessee / authorized representative of the assessee furnished\nthe requisite details to the assessing officer.\n5.2 The society as its educational activity runs a B.Ed. College affiliated\nwith the Kota University, Kota. In respect of the said activity, separate set of\nbooks

RESERVE BANK COOPERATIVE SOCIETY LTD.,JAIPUR vs. ITO, WARD-6(2), JAIPUR, JAIPUR

In the result, the appeal filed by the assessee is dismissed

Bench: Sh. Sandep Gosain & Dr. M. L. Meena

disallowed exemption claimed u/s 80P(2)(d) and 80P(2)(a)(i) of the Act.Also, he relies on the latest judgement of Apex Court in the case of “Kerala State Co-Operative Agricultural & Rural Development Bank Ltd. v. Assessing Officer”, [2023] 154 taxmann.com 305 (SC). 7.1 Further the Ld. DR argued that interest earned on FDR is income from investment

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

e)…… (f) …… (4) The provisions of this section shall not apply in relation to any co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank.” Rajasthan Cooperative Dairy Federation Ltd. From the above provision it can be noted that deduction u/s 80P is allowable from the gross total income

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

e)…… (f) …… (4) The provisions of this section shall not apply in relation to any co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank.” Rajasthan Cooperative Dairy Federation Ltd. From the above provision it can be noted that deduction u/s 80P is allowable from the gross total income

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

e)…… (f) …… (4) The provisions of this section shall not apply in relation to any co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank.” Rajasthan Cooperative Dairy Federation Ltd. From the above provision it can be noted that deduction u/s 80P is allowable from the gross total income

SHRI KESHORAIPATAN SAHKARI SUGAR MILLS LIMITED,KOTA vs. PCIT, UDAIPUR

In the result, appeal of the assessee is allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

disallowed by the Assessing Officer. In view of above discussion, it is clear that the A.O. has not examined the issue of deduction u/s 80P(2)(d) of the I.T. Act, 1961 properly and completed the assessment in this case without conducting proper enquiry on the issue of the said deduction.” Show Cause Notice u/s 263 was issued

WEST CENTRAL RAILWAY EMPLOYEES COOPERATIVE CREDIT SOCIETY LTD.,KOTA vs. ITO, WARD-2(1), KOTA, KOTA

In the results, the appeal of the assessee in ITA no

disallowing the deduction referred to section 80P(4) of the\nAct. Section 80P(4) reads as under:-\n(4) The provisions of this section shall not apply in relation to any co-operative\nbank other than a primary agricultural credit society or a primary co-operative\nagricultural and rural development bank.”\nAs per section 80P(4), a cooperative society engaged

WEST CENTRAL RAILWAY EMPLOYEES COOPERATIVE CREDIT SOCIETY LTD.,KOTA vs. ITO, WARD-2(1), KOTA, KOTA

In the results, the appeal of the assessee in ITA no

disallowing the deduction referred to section 80P(4) of the\nAct. Section 80P(4) reads as under:-\n(4) The provisions of this section shall not apply in relation to any co-operative\nbank other than a primary agricultural credit society or a primary co-operative\nagricultural and rural development bank.”\nAs per section 80P(4), a cooperative society engaged

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

e) Also refer AVG Construction Pvt. Ltd v/s ITO Ward 6(2) Jaipur in ITA no.\r\n90/Jp/2020 dt. 02.09.2021 under the same facts and circumstances copy is\r\nenclosed.\r\n(f) Recently the Honble ITAT Jaipur Bench in the case of\r\nShriShambhu DayalSaraf v/s IT in ITA No. 558/Jp/2013 dt02.07.2018 58 TW\r\n355(Jp), has also

BARODA RAJASTHAN KSHETRIYA GRAMIN BANK,AJMER vs. DY. CIT (ACIT) CIRCLE -2 AJMER , CR BUILDING,OPP. SESSION COURT,JAIPUR ROAD ,AJMER

In the result, the appeal of the assessee is dismissed

Bench: Shri Gagan Goyal & Shri Narinder Kumarbaroda Rajasthan Kshetriya Gramin Bank, 2343 Rajasthan Patrika Building, Vaishali Nagar, Ajmer – 305004 Pan No. Aaajb1164C ...... Appellant

disallowance of deduction u/s. 80P of the Act. The assessee being further aggrieved preferred the present appeal before us. 4. We have gone through the order of the AO, order of the Ld. CIT(A) and submissions of the assessee alongwith grounds taken before us. It is observed that the assessee is an artificial judicial person (AJP) as the same

M/S RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD.,JAIPUR vs. PCIT, JAIPUR-2, JAIPUR

In the result, the appeal of the assessee is allowed

section 80P. It also provided break-up of deduction as per which interest on FDR with cooperative bank of Rs.3,69,19,911/- has been claimed as deduction u/s 80P(2)(d). The assessee further submitted that deduction u/s 80P has been allowed to assessee in past while completing assessment u/s 143(3). The AO after examining all the details

THE JANGID BRAJMAN CO-OPERATIVE CREDIT AND SAVING SOCIETY LTD. ,AJMER vs. PR.CIT, AJMER

In the result, the appeal of the assessee is allowed

section 263 on that issue.” 2. During the course of hearing, the ld AR submitted that the assessee is a cooperative society and its main object is to accept deposits from the members and provide credit facilities to its members. Apart from this, the assessee also provide its premises to the members for various ceremonies like marriages, conferences, letting

PALAS GRAM SEWA SAHKARI SAMITI LIMITED,SIKAR vs. ITO, SIKAR

In the result, the appeal of the assessee is allowed for statistical\npurposes

disallowance of the full amount without\nadjusting it against the GTI constitutes an incorrect application of Section 80P\nread with Section 80A(2) of the Income Tax Act, 1961.\n5. The appellant prays for leave to add, to amend, to delete, or modify the all\nor any grounds of appeal on or before the hearing of appeal

THE PRESBYTERIAN CHURC CO. OPERATIVE CREDIT AND THRIFT SOCIETY LTD.,AJMER vs. ITO,WD-2(2), AJMER, AJMER

In the result, the appeal of the assessee is allowed

e-filed ROI.\n3. In the result, this appeal against order u/s 154 of I.T Act is dismissed”\nHence this Appeal.\nGOA-1 & 4: Is a general ground and shall be considered while deciding other\ngrounds of appeal\nGOA -2: Disallowance for deduction made u/s 80P 2(a)(i):\n7\nITA No. 476/JP/2023\nThe Presbyterian Churc Co. Operative Credit & Thrift

INCOME TAX OFFICER, KOTA vs. KOTA KARAMACHARI SAHAKARI SAMITI LIMITED, KOTA

Appeal is allowed

disallowed.\nFurther, penalty proceedings u/s 270A of the Income Tax Act, 1961 are hereby\ninitiated separately for under reporting of income in consequence of misreporting.\n[Addition: Rs.10,31,70,261/-]\"\n4\nITA No. 1432/JPR/2025\nKota Karamachari Sahakari Samiti Ltd., Kota.\n6.\nWhen the assessment order was challenged, Learned CIT(A) relied\non decision in Mavilayi Service Co-operative Bank

ARAVALI BUILDHOMES LLP,JAIPUR vs. AO CPC, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

80P not 80IBA and under the law the condition is 18 Aravali Buildhome LLP prescribed for claiming deduction u/s. 80IBA of the Act. Based on those arguments ld. DR supported the order of lower authority. 9. We have heard the rival contentions and perused the material placed on record. Vide ground no. 2 the assessee challenges the finding

THE BANK OF RAJASTHAN EMPLOYEES CREDIT THRIFT COOPERATIVE SOCIETY LIMITED,JAIPUR vs. ACIT CIRCLE -1 JAIPUR, JAIPUR

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

e-return of income for the assessment year under consideration on 30-03-2013 declaring total income of Rs. ZERO. The AO while making assessment noted that the assessee cooperative society derives income from Business or Profession. The case of the assessee was selected for scrutiny assessment for which notice u/s 143(2) was issued. During the assessment proceeding