GUNJA SAMABAY KRISHI UNNAYAN SAMITY LTD,PURULIA vs. PCIT,, ASANSOL

In the result, the appeal of the assessee is allowed

Bench: Shri Aby T Varkey & Shri Girish Agrawalassessment Year: 2016-17 Gunja Samabay Krishi Pcit, Asansol Unnayan Samity Ltd. Vill. Gunja, Golbera, P.S. Vs. Joypur, Dist. Purulia, Pin. 723103 Pan: Aabag 2110 M (Appellant) (Respondent)

E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal by the assessee is arising out of the order of ld. PCIT, Asansol vide Order No. ITBA/REV/F/REV5/202021/1031352789(1) dated 09.03.2021 passed u/s 263 of the Income-tax Act, 1961 (hereinafter referred to as the ‘Act’) 2. The assessee has taken as many as seven grounds, all relating to the jurisdiction assumed

ACIT, CIRCLE-33, KOLKATA, KOLKATA vs. CENTRAL BANK OF INDIA EMPLOYEES COOPERATIVE SOCIETY LIMITED, KOLKATA

Appeal is allowed for statistical purposes in above terms

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godaraassessment Year:1014-15

E R PER S.S.Godara, Judicial Member:- This Revenue’s appeal for assessment year 2014-15 arises against the Commissioner of Income Tax (Appeals)-9, Kolkata’s order dated 24.05.2017, passed in case No.300/CIT(A)-9/Cir-33/2016-17/Kol. u/s 143(3) of the Income Tax Act, 1961; in short ‘the Act’ Heard both the parties. Case file perused. 2. The Revenue

ITO, WARD - 35(3), KOLKATA , KOLKATA vs. M/S. KOLKATA RESERVE BANK EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD., , KOLKATA

Appeal is allowed for statistical purposes in above terms

Bench: Shri J. Sudhakar Reddy, Am & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A No.240/Kol/2018 ("नधा"रण वष" / Assessment Year: 2014-15) Ito, Ward-35(3), Kolkata. Vs. M/S. Kolkata Reserve Bank Employees Co-Operative Credit Society Ltd. 13, N.S. Road, Rbi Building (Annexe), Kol- 1. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabak6244L (Appellant) .. (Respondent) Appellant By : Dr. A. K. Nayak, Cit-Dr Respondent By : Shri Anil Kochar, Advocate सुनवाईक"तार"ख/ Date Of Hearing : 11/09/2019 घोषणाक"तार"ख/Date Of Pronouncement : 18/10/2019 आदेश / O R D E R Per Shri S. S. Godara: This Revenue’S Appeal For Assessment Year 2014-15 Arises Against The Commissioner Of Income Tax (A) - 10, Kolkata Dated 30.11.2017 Passed In Case No.227/Cit(A)-10/Wd.-35(3)/14-15/16-17/Kol Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short ‘The Act’). Heard Both The Parties. Case File Perused. 2. The Revenue’S Sole Substantive Grounds Raised In The Instant Appeal Seeks To Reverse The Cit(A) Action Holding The Assessee Eligible For Section 80P(2)(D) Deduction Of Rs.6,97,20,658/- Disallowed In The Assessment Framed On 08.12.2016. Case File Suggests That The Assessee Had Derived The Impugned Interest Income From Parking Of Its Surplus Funds In Fixed Deposits With The Union Bank Of India & Central Bank Of India Fetching Interest Of Rs.6,48,17,859/- & 49,02,799/-; Respectively. The Assessing Officer Quoted Hon’Ble Apex Court’S Decision In Totgars Co-Operative Sale Society Ltd. Vs. Ito (2010) In 188 Taxman 282 (Sc)

E R Per Shri S. S. Godara: This Revenue’s appeal for assessment year 2014-15 arises against the Commissioner of Income Tax (A) - 10, Kolkata dated 30.11.2017 passed in Case No.227/CIT(A)-10/Wd.-35(3)/14-15/16-17/Kol involving proceedings u/s 143(3) of the Income Tax Act, 1961 (in short ‘the Act’). Heard both the parties. Case file perused

THE W.B STATE CO-OP AGRI AND RURAL DEVELOPMENT BANK LIMITED. ,KOLKATA vs. DCIT, CIR-54,KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2013-14, dated

ITO, WD-32(2), KOLKATA, KOLKATA vs. M/S NATIONAL COAL DEVELOPMENT CORPORATION STAFF CO-OPERATIVE CREDIT SOCIETY LTD., KOLKATA

In the result, Revenue’s appeal stands allowed partly for statistical purpose

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2012-13 Income Tax Officer, M/S National Coal बनाम Ward-32(2),Pr. Development Corporation / Commissioner Of Staff Co-Operative Credit V/S. Income Tax, 10- Society Ltd., Thapar B,Middleton Row, 3Rd, House, 5Th Floor, 25, Floor, Boaboune Road, Kolkata- Kolkata-71 001 [Pan No.Aaaln 0409 N] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Araindam Bhattacharjee, Addl. Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri Subash Agarwl, Advocate ""यथ" क" ओर से/By Respondent 03-11-2017 सुनवाई क" तार"ख/Date Of Hearing 15-12-2017 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Revenue Is Against The Order Of Commissioner Of Income Tax (Appeals)-9, Kolkata Dated 23.07.2015. Assessment Was Framed By Ito Ward- 32(2), Kolkata U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Vide His Order Dated 30.09.2014 For Assessment Year 2012-13. The Grounds Raised By The Revenue Per Its Appeal Are As Under:- “1. For That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Was Not Justified In Confirming The Sanction Of The Ao In Holding That The Interest Income Earned By The Assessee-Credit Society Amounting To Rs.40,76,664/- On Account Of Fixed Deposits Does Not Qualify For Deduction U/S 80P.

E R PER Waseem Ahmed, Accountant Member:- This appeal by the Revenue is against the order of Commissioner of Income Tax (Appeals)-9, Kolkata dated 23.07.2015. Assessment was framed by ITO Ward- 32(2), Kolkata u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide his order dated 30.09.2014 for assessment year

MADHUSUDANKATI SAMABAY KRISHI UNNAYAN SAMITY LTD.,KOLKATA vs. ITO, WD-49(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed

Bench: Hon’Ble Shri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 420/Kol/2014 Assessment Year : 2010-11 Madhusudankati Samabay Vs. I.T.O.Ward 49(1), Kolkata Krishi Unnayan Samity’ Ltd. Pan : Aaaam 7591 F] (Respondent) (Appellant) For The Appellant : Kakoli Das, Ito For The Respondent : Arvind Agarwal, Advocate Date Of Hearing : 23.06.2017. Date Of Pronouncement : 14.07.2017

disallowing the deduction u/s 80P of the Act in the sum of Rs 15,78,059/- towards other trading income, in the facts and circumstances of the case. 2.1. The brief facts of this issue is that the assessee is a primary agricultural co- operative society registered under West Bengal Co-operative Societies Act, 1983, engaged in activities for uplifting

BISHNUPUR ROWTARA PRIMARY AGRICULTURE CO-OPERATIVE CREDIT SOCIETY LIMITED. ,KOTWALI vs. ITO,WARD- 41(1), NADIA, NADIA

In the result, appeal of the Revenue is dismissed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 626/Kol/2024 Assessment Year: 2016-2017 Bishnupur Rowtara Primary Agriculture Cooperative Credit Society Limited,….………Appellant Bishnupur, Kotwali, Nadia-741103, West Bengal [Pan:Aacab3042Q] -Vs.- Income Tax Officer,……………………………..Respondent Ward-41(1), Nadia, Krishnanagar, Nadia-741101, West Bengal Appearances By: Shri P.K. Ray, Shri Ripan Chand Halder & Shri Trideep Nayak, A.Rs., Appeared On Behalf Of The Assessee Shri Somnath Das Biswas, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 20, 2025 Date Of Pronouncing The Order: July 28, 2025 O R D E R

disallowing the claim made by the assessee U/s. 80P(2)(a)(i) of the Act. We have perused the ratio laid down by the Hon’ble Apex Court in the case of M/s. Totgars Cooperative Sale Society Ltd (supra) and found that in that case the society is engaged in marketing of the agricultural produce by its members

KASHIPUR BRIHANDAYATAN CREDIT COOPERATIVE SOCIETY LTD.,PURULIA vs. ITO, WARD- 3(2), PURULIA

In the result, appeal of the Revenue is dismissed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 249/Kol/2025 Assessment Year: 2017-2018 Kashipur Brihadayatan Credit Cooperative Society Limited,………………………………………Appellant Vill. & P.O. Kalapathar, District-Purulia-723121, West Bengal [Pan:Aaaak9453E] -Vs.- Income Tax Officer,…………………………..…..Respondent Ward-3(2), Purulia, South Lake Road, Purulia-723101, W.B. Appearances By: Shri M. Goenka, C.A. & Shri S. Goenka, C.A., Appeared On Behalf Of The Assessee Shri Susanta Saha, Sr. D.R., Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 03, 2025 Date Of Pronouncing The Order: November 17, 2025 O R D E R

disallowing the claim made by the assessee U/s. 80P(2)(a)(i) of the Act. We have perused the ratio laid down by the Hon’ble Apex Court in the case of M/s. Totgars Cooperative Sale Society Ltd (supra) and found that in that case the society is engaged in marketing of the agricultural produce by its members

BISHNUPUR ROWTARA PRIMARY AGRICULTURE CO-OPERATIVE CREDIT SOCIETY LTD.,NADIA vs. ITO, WARD-41(1), NADIA

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

Bench: SHRI GEORGE MATHAN (Judicial Member)

disallowing the claim made by the assessee U/s. 80P(2)(a)(i) of the Act. We have perused the ratio laid down by the Hon’ble Apex Court in the case of M/s. Totgars Cooperative Sale Society Ltd 3 (supra) and found that in that case the society is engaged in marketing of the agricultural produce by its members

ITO, WD-35(3), KOLKATA, KOLKATA vs. KOLKATA RESERVE BANK EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD., KOLKATA

In the result, Revenue’s appeal stands partly allowed

Bench: Hon’Ble Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

E R Per Waseem Ahmed, AM This appeal by the revenue is against the order of Commissioner of Income Tax (Appeals)-10, Kolkata dated 24.08.2015. Assessment was framed by I.T.O., Ward-35(3), Kolkata u/s.143(3) of the Income tax Act, 1961 (hereinafter referred to as ‘the Act ‘) vide his order dated 24.02.2015 for assessment year 2012-13. 2

MEHANATI KISHAN S K U S LTD.,GHATAL, PASCHIM MEDINIPORE vs. I.T.O., WARD - 38(1),, MIDNAPUR

In the result, appeal of the assessee allowed

Bench: Shri George Mathanआयकर अपील सं/Ita No.940/Kol/2025 (नििाारण वर्ा / Assessment Year :2018-2019) Mehanati Kishan Skus Limited, Vs Ito, Ward-38(1), Midnapur Chaksultan, Panchberia, Ghatal, Paschim Medinipore, West Bengal Pan No. :Aaaam 7196 E (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. : Shri S.M.Surana, Advocate नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Shri S.B. Chakraborthy, Addl. Cit-Sr.Dr सुनवाई की तारीख / Date Of Hearing : 02/07/2025 घोषणा की तारीख/Date Of Pronouncement : 02/07/2025

disallowing the claim made by the assessee U/s. 80P(2)(a)(i) of the Act. I have perused the ratio laid down by the Hon'ble Apex Court in the case of M/s. Totgars Cooperative Sale Society Ltd (supra) Gobindapur Panchpota Samabay Krishi Unnayan Samity Limited and found that in that case the society is engaged in marketing

JALUIDANGA PASCHIM NASARATPUR SAMABAY KRISHI UNNAYAN SAMITY LIMITED,BURDHAMAN vs. ITO, WARD-1(1), BURDWAN

In the result, the appeal of the assessee is dismissed

Bench: Shri Manish Borad & Shri Sonjoy Sarmaassessment Year: 2014-15 Jaluidanga Paschim Ito, Ward-1(1), Burdwan Nasaratpur Samabay Krishi Unnayan Samity Ltd. Block: Purbasthali 1, Vs. Village: Jaluidanga, Post: Samudragarh, Dist: Purba Bardhaman, 713519. Pan: Aabaj6381R (Appellant) (Respondent) Present For: Appellant By : Shri S.D. Bandyopadhyay & Shri A.N. Chatterjee, Fca Respondent By : Shri Nicholas Murmu, Addl. Cit Date Of Hearing : 03.03.2022 Date Of Pronouncement : 27.04.2022 O R D E R Per Sonjoy Sarma: This Is Appeal Filed By The Assessee Against The Order Of Ld. Cit(A), National Faceless Appeal Centre Dated 21.09.2021 For A.Y. 2014-15. 2. The Assessee Raised The Following Grounds Of Appeal Are As Under:

E R PER SONJOY SARMA, JUDICIAL MEMBER: This is appeal filed by the assessee against the order of Ld. CIT(A), National Faceless Appeal Centre dated 21.09.2021 for A.Y. 2014-15. 2. The assessee raised the following grounds of appeal are as under: i. For that in the facts and in the circumstances of the case the consideration of interest

THE JANAKALYAN COOPERATIVE CREDIT SOCIETY LIMITED ,NORTH 24 PARGANAS vs. ITO, WARD - 11(2), KOLKATA , KOLKATA

In the result, Tax Appeals are dismissed

Bench: Shri S.S, Godaraassessment Year:2012-13

E R This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income-tax (Appeals)-4, Kolkata’s order dated 08.03.2018 passed in case No. 79/CIT(A)-4/W.11(2)/2015-16 involving proceedings u/s. 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused. 2. I find

SE, SEC & E RAILWAYS ECCS LTD.(FORMERLY KNOWN AS SOUTH EASTERN RAILWAY EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD.),KOLKATA vs. ACIT, CIRCLE-28, KOLKATA, KOLKATA

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

Bench: Shri P.M. Jagtap & Shri K. Narasimha Chary

disallowing the claim of the assessee for deduction under section 80P in respect of interest earned on Bank deposits in principle. The matter, however, is remanded to the Assessing Officer for the limited purpose of working out the interest earned under I.T.A. No. 26/KOL./2015 Assessment year: 2009-2010 Page 8 of 8 sections 63 and 64 of the Multi

KHANDRA COLLIERY EMPLOYEES CO OPERATIVE CREDIT SOCIETY LTD.,BARDHAMAN vs. THE AO, CPC BANGALORE / ITO, WARD-1(1), BURDWAN, BURDWAN

The appeal of the assessee is allowed

Bench: The Ld. Cit(A), Where Also He Could Not Succeed.

E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER 1. The present appeal arises from order u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”), passed by Ld. Commissioner of Income Tax (Appeals), Addl/JCIT(A), Indore vide order dated 21.10.2024. 1.1 In this case, the Ld. AO-CPC made an adjustment by denying the donation

M/S PANDITPURSAMABAY KRISHI UNNAYAN SAMITY LTD,KOLKATA vs. ITO, WARD-41(1), NADIA

In the result, the appeal of the assessee is dismissed

Bench: Sri Manish Borad& Sri Sonjoy Sarma)

E-return of income was filed for AY 2016-17 on 18.10.2016 by the assessee Society. Case selected for complete scrutiny through CASS followed by serving of notice u/s 143(2) & 142(1) of the Act. Ld. AO noticed that the assessee has disclosed net profit of Rs.6,96,233/- in its profit & loss account. He also observed that

JALUIDANGA PASCHIM NASARATPUR SAMABY KRISHI UNNAYAN SAMITY LIMITED,BARDHAMAN, WEST BENGAL vs. INCOME TAX OPPFICER, WARD-1(3), BURDWAN

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

E R Per Bench : This is an appeal filed by the assessee against the order dated 17.10.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No.ITBA/NFAC/S/250/2024- 25/1069736644(1) for the assessment year 2017-2018. 2. Shri Shyamadas Bandyopadhyay, FCA appeared on behalf of the assessee. Shri Bonnie Debbarma, Sr. DR appeared on behalf

THE BANK OF TOKYO-MITSUBISHI LIMITED,KOLKATA vs. ADIT, INT. TAX., KOLKATA

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

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

E R Per Bench : This is an appeal filed by the assessee against the order dated 17.10.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No.ITBA/NFAC/S/250/2024- 25/1069736644(1) for the assessment year 2017-2018. 2. Shri Shyamadas Bandyopadhyay, FCA appeared on behalf of the assessee. Shri Bonnie Debbarma, Sr. DR appeared on behalf