M/S CO-OPERATIVE CANE DEVELOPMENT UNION LTD.,LAKHIMPUR-KHERI vs. INCOME TAX OFFICER-I, LAKHIMPUR -KHERI

In the result, all three appeals are partly allowed

delay was unintentional and caused by the failure of the local counsel to inform\nthe assessee about the passing of the appeal order and the pre-occupation by the\ncounsels at Lucknow with the tax audit and return filing. It was, therefore, prayed\nthat in the interest of justice, the appeal may be admitted. After considering the facts\nas narrated

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

D E R This appeal has been filed by the assessee against the order dated 12.10.2023 passed by the learned Commissioner of Income Tax (Appeals), Mumbai (hereinafter called “the ld. CIT(A”) in short) for the assessment year 2019-20. 2. The brief facts of the case are that the assessee is a Co- operative Society. The assessee filed

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)

D E R PER BENCH.: All these appeals have been filed by the Revenue against the orders passed by the ld. CIT(A)-1, Lucknow on various dates under section 250 of the Income Tax Act, 1961, partly allowing the appeals filed by the assessee against the orders of ld. ITA Nos.34, 30 & 31/Lkw/2021 AOs at Gonda, Basti and Bahraich

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)

D E R PER BENCH.: All these appeals have been filed by the Revenue against the orders passed by the ld. CIT(A)-1, Lucknow on various dates under section 250 of the Income Tax Act, 1961, partly allowing the appeals filed by the assessee against the orders of ld. ITA Nos.34, 30 & 31/Lkw/2021 AOs at Gonda, Basti and Bahraich

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)

D E R PER BENCH.: All these appeals have been filed by the Revenue against the orders passed by the ld. CIT(A)-1, Lucknow on various dates under section 250 of the Income Tax Act, 1961, partly allowing the appeals filed by the assessee against the orders of ld. ITA Nos.34, 30 & 31/Lkw/2021 AOs at Gonda, Basti and Bahraich

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

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

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

d) of the Act, interest incomes earned from Banks/Post Offices, other than Co- operative Banks, were taxable and in the instant case, the interests earned by the assessee were not from Co-operative Banks and, therefore, the same were not exempt under section 80P of the Act. The AO, therefore, added the interest income of ITA Nos.218 & 219/LKW/2022 Page

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

d) of the Act, interest incomes earned from Banks/Post Offices, other than Co- operative Banks, were taxable and in the instant case, the interests earned by the assessee were not from Co-operative Banks and, therefore, the same were not exempt under section 80P of the Act. The AO, therefore, added the interest income of ITA Nos.218 & 219/LKW/2022 Page

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

D E R This appeal has been preferred by the assessee against order dated 25.11.2024, passed by the National Faceless appeal Centre, Delhi (NFAC) for Assessment Year 2014-15. 2. The brief facts of the case are that the assessee is a Co- operative Society. The assessee filed its return of income for the year under consideration

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

section 253(3) of the I. T. Act, the delay in filing of the appeal is condoned and the appeal is admitted. (C) In this case the return filed by the assessee was processed u/s 143(1) of the Act and an intimation dated 29/10/2020 was issued to the assessee by Revenue denying the deduction claimed u/s 80P

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

D E R This appeal has been preferred by the assessee against the order dated 26.12.2023, passed by the ld. Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi for Assessment Year 2018-19. 2. The brief facts of the case are that the assessee-society filed its return of income in ITR-5, declaring income

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)

D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 29.06.2024 pertaining to the assessment year 2020-21. The assessee has raised the following grounds of appeal: - “1. That the Authorities below 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

D E R PER ANADEE NATH MISSHRA, A.M.: The present appeal has been filed by the assessee challenging the impugned order dated 07/02/2024 passed by the learned Commissioner of Income Tax (Appeals), [“learned CIT(A)”] for the assessment year 2011-12. 2. In this appeal, the assessee has raised the following grounds: - “(1). That the Ld. C.I.T. (A), NFAC, erred

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

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

D E R This appeal has been preferred by the assessee against order dated 16.08.2024, passed by the Addl/JCIT(A)-5, Mumbai for Assessment Year 2017-18. 2. The brief facts of the case are that the assessee filed its return of income for the year under consideration in ITR-5 on 21.09.2015, declaring income at Nil and claiming whole

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