SHRAMIK VIKAS SAHKARI SHRRAM SAMVIDA SAMITI LTD.,KANPUR vs. AO CIRCLE 1(1)(1), KANPUR

In the result, appeal of the assessee is allowed

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2019-20 Shramik Vikas Sahkari V. The Assessing Officer Shrram Samvida Samiti Ltd, Circle 1(1)(1) 135-K-2, Nankari, Iit Kanpur Kanpur Tan/Pan: (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Sanjeev Krishna Sharma, Sr. D.R. Date Of Hearing: 25 07 2024 Date Of Pronouncement: 30 08 2024 O R D E R

2 of 11 called “the CPC”) determined the total income of the assessee- society at Rs.21,61,640/- without allowing the assessee’s claim of deduction under section 80P of the Act. 2.1 Thereafter, the assessee approached the ld. First Appellate Authority challenging the failure of the CPC to grant statutory deduction under section 80P

ACIT CIRLCE-1, LUCKNOW vs. U P COOPERATIVE SUGAR FACTORIES FEDERATION LIMITED, LUCKNOW

In the result, the appeal of the Revenue is partly allowed\nfor statistical purposes

delay of 17 days, which was condoned.", "held": "The Tribunal held that the interest income earned by the cooperative society from investments in cooperative and nationalized banks, made in accordance with statutory provisions (Sections 58 and 59 of the U.P. Cooperative Societies Act), is attributable to the main activities of the society. Therefore, it is eligible for deduction under Section

INCOME TAX OFFICER, GONDA vs. M/S. CANE DEVELOPMENT COUNCIL, BALRAMPUR

In the result, all the appeals of the Revenue in ITA Nos

Bench: SH.SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

section 80P in respect of such gross receipts from sugar mills, especially without giving finding of fact that such receipts were duly earned as business receipts. 3. That the appellant also craves to modify amend, change and revise the above grounds of appeal and add further grounds of appeal, if necessary.” 2. As all these appeals are on a common

INCOME TAX OFFICER, GONDA vs. M/S. CANE DEVELOPMENT COUNCIL, BALRAMPUR

In the result, all the appeals of the Revenue in ITA Nos

Bench: SH.SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

section 80P in respect of such gross receipts from sugar mills, especially without giving finding of fact that such receipts were duly earned as business receipts. 3. That the appellant also craves to modify amend, change and revise the above grounds of appeal and add further grounds of appeal, if necessary.” 2. As all these appeals are on a common

INCOME TAX OFFICER, GONDA vs. M/S COOPERATIVE CANE DEVELOPMENT UNION LTD, BALRAMPUR, BALRAMPUR

In the result, all the appeals of the Revenue in ITA Nos

Bench: SH.SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

section 80P in respect of such gross receipts from sugar mills, especially without giving finding of fact that such receipts were duly earned as business receipts. 3. That the appellant also craves to modify amend, change and revise the above grounds of appeal and add further grounds of appeal, if necessary.” 2. As all these appeals are on a common

M/S CO-OPERATIVE CANE DEVELOPMENT UNION LTD,LAKHIMPUR KHERI vs. INCOME TAX OFFICER -1, RANGE-3(4), LAKHIMPUR KHERI

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

condone the delay and admit the appeal for hearing. 3. The facts of the case in all the three assessment orders are similar. The assessee had claimed deduction under section 80P with respect to the interest 6 ITA No.37/LKW/2022, ITA No.15/Lkw/2023 & ITA No.394/ Lkw/2019 M/s Cooperative Cane Development Union Ltd. earned on deposits made by it with the banks

M/S CO-OPERATIVE CANE DEVELOPMENT UNION GOLA,LAKHIMPUR KHERI vs. INCOME TAX OFFICER RANGE-3(4), LAKHIMPUR KHERI-1

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

condone the delay and admit the appeal for hearing. 3. The facts of the case in all the three assessment orders are similar. The assessee had claimed deduction under section 80P with respect to the interest 6 ITA No.37/LKW/2022, ITA No.15/Lkw/2023 & ITA No.394/ Lkw/2019 M/s Cooperative Cane Development Union Ltd. earned on deposits made by it with the banks

DARYABAD CO-OPERATIVE CANE DEVELOPMENT UNION LIMITED,BARABANKI vs. THE ADDL./JOINT/DEPUTY/ACIT, NFAC

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2014-15 Daryabad Co-Operative Cane V. The Addl/Joint/Dy. Acit Development Union Limited Nfac Daryabad, Ram Sanehi Ghat Delhi Barabanki Tan/Pan:Aaaad4943N (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 23 04 2025 Date Of Pronouncement: 24 04 2025 O R D E R

80P(2) (c) of the Act, 1961 and added the same to the income of the assessee. 2.3 The AO also initiated penalty proceedings under section 271(1)(c) of the Act, separately. 3. Aggrieved, the Assessee preferred an appeal before the NFAC, which dismissed the appeal of the assessee for the reason of there being a delay

CO-OPERATIVE CANE DEVELOPMENT UNIAN, LTD. ,LAKHIPUR KHERI vs. ITO WARD-3(4), LAKHIPUR-1

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

Bench: Shri Anadee Nath Misshra

80P rws 80AC, ‘the only remedy I.T.A. No.348/Lkw/2024 Assessment Year:2019-20 17 available lies in the machinery provisions of the Act rather seeking legal remedy. Such provisions are found in section 119(2)(b) which ‘enables an assessee to approach the Board for seeking relief in such cases. The provisions of section 119%2)(b) are reproduced below: Section

SAHKARI GANNA VIKAS SAMITI LTD. ,BAGHAULI, HARDOI vs. THE ITO RANGE-3(3), HARDOI

The appeals of the assessee are allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava

2) That the Authorities below erred in relying on the decision of Hon'ble Supreme Court in the case of Totgars Co-Operative Sale Society Ltd. Vs. ITO without appreciating that the decision of Hon'ble Supreme Court is distinguishable in facts from the case of the Appellant Assessee. (3) That the Ld. C.I.T. (A) erred on facts

SAHAKARI GANNA VIKAS SAMITI LTD,,BAGHAULI, HARDOI vs. THE ITO, RANGE-3(2), HARDOI

The appeals of the assessee are allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava

2) That the Authorities below erred in relying on the decision of Hon'ble Supreme Court in the case of Totgars Co-Operative Sale Society Ltd. Vs. ITO without appreciating that the decision of Hon'ble Supreme Court is distinguishable in facts from the case of the Appellant Assessee. (3) That the Ld. C.I.T. (A) erred on facts

HARDOI DISTRICT CANE GROWERS CO-*OPERATIVE SOCIETY LIMITED,LAKHIMPUR KHERI vs. ITO-3(2),, HARDOI-1

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2018-19 Hardoi District Cane Growers V. The Ito 3(2) Co-Operative Society Ltd. Hardoi Ayyubi Chamber, Raniganj Lakhimpur Kheri Tan/Pan:Aabah4032R (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 23 07 2024 Date Of Pronouncement: 30 08 2024 O R D E R

section 80P(2)(a)(iii) of the Act at Rs.34,50,823/-. 3. Aggrieved, the assessee preferred an appeal before the NFAC. However, the appeal before the NFAC came to be dismissed on account of the fact that there was a delay of 40 days in filing of appeal before the NFAC and no application for condonation

DISTRICT CO-OPERTIVE SUGAR CANE SUPPLY LTD. ,BAREILLY vs. ITO RANGE-1-1 , BAREILLY

In the result, the appeal of the assessee is allowed

Bench: SHRI KUL BHARAT (Vice President)

section 80P so as to include income from sources other than the actual conduct of the Business of the Society and thus Interest Income on FDR’s & S. B. A/c is attributable to the business of providing credit facilities and providing assistance to cane growers for better development cane crops. 5. The Ld. C.1.T.(A) erred on facts

CO-OP-CANE DEVELOPMENT UNION GOLA,LAKHIMPUR KHERI vs. ITO RANGE-3(4), LAKHIMPUR KHERI-1

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaco-Op Cane Development The Income Tax Officer, V. Union Gola Range-3(4) C/O Ayyubi Chamber, Raniganj, Lakhimpur Kheri-262701. Lakhimpur Kheri-262701, Up. Pan:Aaaac1960A (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Manu Chaurasia, Cit(Dr) Date Of Hearing: 15 10 2024 Date Of Pronouncement: 24 10 2024 O R D E R

80P rws 80AC, ‘the only remedy available lies in the machinery provisions of the Act rather seeking legal remedy. Such provisions are found in section 119(2)(b) which ‘enables an assessee to approach the Board for seeking relief in such cases. The provisions of section 119%2)(b) are reproduced below: Section 119: “Instructions to subordinate authorities

MANTRI GANNA VIKAS PARISHAD PARSENDI,BAHRAICH vs. ITO-1, BAHRAICH

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2014-15 Mantri Ganna Vikas Parishad V. The Income Tax Officer-1 Parsendi, Bahraich Bahraich C/O Ayyubi Chambers Raniganj, Lakhimpur Kheri Tan/Pan:Aaalm1622L (Appellant) (Respondent) Appellant By: Shri K. R. Rastogi, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 18 03 2025 Date Of Pronouncement: 19 03 2025 O R D E R

2(19) of the Act and nor was supported by section 5 of the U.P. Sugar Cane (Requisition of Supply & Purchase) Act, 1953, the deduction claimed by the assessee under section 80P of the Act is not allowable. The AO held that the assessee had suppressed its net assets by showing its bank balance at low and that

BANK OF INDIA EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD.,KANPUR vs. ITO, CIVIL LINES

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

Bench: Shri Anadee Nath Misshra

80P(2)(d) of the I. T. Act. The assessee filed appeal in the office of the learned CIT(A). The learned CIT(A) dismissed the assessee’s appeal on limitation ground without going into merits of the case. The present appeal has been filed by the assessee in Income Tax Appellate Tribunal against the aforesaid order of the learned

M/S CANE DEVELOPMENT COUNCIL CHILWARIA, BRH, C/O AYYUBI CHAMBER , RANIGANJ, LAKHIMPUR KHERI-262802,LAKHIMPUR KHERI vs. THE INCOME TAX OFFICER-1, BAHRAICH

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No. 186/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2014-15 Cane Development Council Chilwaria, Brh C/O. Ayyubi Chamber, Raniganj, Lakhimpur Kheri, Up-262802. Pan: Aaatc6087H . . . . . . . अपीलार्थी / Appellant

delay in instituting the present appeal, in the larger interest of justice and after placing reliance on ‘Vijay Vishin Meghani Vs. DCIT & Anr.’ [2017 ITAT-Lucknow Page 2 of 5 Cane Development Council Chilwaria, BRH Vs ITO ITA No.186/LKW/2023 AY: 2014-15 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag & Anr. Vs Ms Katiji