CO-OPERATIVE CANE DEVELOPMENT UNION LTD.,BAHRAICH vs. INCOME TAX OFFICER-1, BAHRAICH

In the result, all the three appeals are partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.599, 600 & 601/Lkw/2025 A.Ys. 2013-14, 2018-19 & 2020-21 Cooperative Cane Development Vs. Income Tax Officer-1, 423A, Union Ltd., Bahraich, C/O Vaishnavpuram, Huzoorpur Ayyubi Chambers, Raniganj, Road, Bahraich, Uttar Pradesh Lakhimpur Kheri-262701, U.P. 271801 Pan: Aaaac8503F (Appellant) (Respondent) Assessee By: Sh. K.R. Rastogi, C.A. Revenue By: Sh. R.R.N. Shukla, Addl Cit Dr Date Of Hearing: 21.01.2026 Date Of Pronouncement: 30.01.2026 O R D E R Per Bench These Three Appeals Have Been Filed Against The Orders Of The Ld. Cit(A), Nfac On 25.06.2025 (For The Assessment Year 2013-14) & 26.06.2025 (For The Assessment Year 2018-19) & 4.07.2025 (For The Assessment Year 2020-21), Wherein The Ld. Cit(A) Has Partly Allowed The Appeals Of The Assessee Against The Various Orders Passed By The Ld. Ao Under Section 143(3) For The Assessment Years 2013-14, 2018-19 & 2020-21. The Grounds Of Appeal In The Aforesaid Three Appeals Are As Under:- A.Y. 2013-14 “(1) That The Authorities Below Erred On Facts & In Law In Not Allowing Deduction U/S 80P(2)(A)(Iii) & 80P(2)(I) Of I. T. Act On Interest Received On Investments Held With Banks In Form Of F.D.R.'S & Interest On Saving Bank Account Rs. 72,38,730/-. (2) That The Authorities Below Erred On Facts In Not Considering Investments In Deposits With Banks Has Been Made As Per Statutory Requirements & The Interest So Realized On Such Investments Shall Be Attributable To The Activity Of Providing Credit Facilities & Marketing Agriculture Produce. Cooperative Cane Development Union Ltd. A.Ys. 2013-14, 2018-19 & 2020-21

section 80P(2)(d) should not be disallowed. In response, the assessee submitted that the ITAT in its order dated

CO-OPERATIVE CANE DEVELOPMENT UNION LTD.,BAHRAICH vs. INCOME TAX OFFICER-1, BAHRAICH

In the result, all the three appeals are partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.599, 600 & 601/Lkw/2025 A.Ys. 2013-14, 2018-19 & 2020-21 Cooperative Cane Development Vs. Income Tax Officer-1, 423A, Union Ltd., Bahraich, C/O Vaishnavpuram, Huzoorpur Ayyubi Chambers, Raniganj, Road, Bahraich, Uttar Pradesh Lakhimpur Kheri-262701, U.P. 271801 Pan: Aaaac8503F (Appellant) (Respondent) Assessee By: Sh. K.R. Rastogi, C.A. Revenue By: Sh. R.R.N. Shukla, Addl Cit Dr Date Of Hearing: 21.01.2026 Date Of Pronouncement: 30.01.2026 O R D E R Per Bench These Three Appeals Have Been Filed Against The Orders Of The Ld. Cit(A), Nfac On 25.06.2025 (For The Assessment Year 2013-14) & 26.06.2025 (For The Assessment Year 2018-19) & 4.07.2025 (For The Assessment Year 2020-21), Wherein The Ld. Cit(A) Has Partly Allowed The Appeals Of The Assessee Against The Various Orders Passed By The Ld. Ao Under Section 143(3) For The Assessment Years 2013-14, 2018-19 & 2020-21. The Grounds Of Appeal In The Aforesaid Three Appeals Are As Under:- A.Y. 2013-14 “(1) That The Authorities Below Erred On Facts & In Law In Not Allowing Deduction U/S 80P(2)(A)(Iii) & 80P(2)(I) Of I. T. Act On Interest Received On Investments Held With Banks In Form Of F.D.R.'S & Interest On Saving Bank Account Rs. 72,38,730/-. (2) That The Authorities Below Erred On Facts In Not Considering Investments In Deposits With Banks Has Been Made As Per Statutory Requirements & The Interest So Realized On Such Investments Shall Be Attributable To The Activity Of Providing Credit Facilities & Marketing Agriculture Produce. Cooperative Cane Development Union Ltd. A.Ys. 2013-14, 2018-19 & 2020-21

section 80P(2)(d) should not be disallowed. In response, the assessee submitted that the ITAT in its order dated

TINICH SAHKARI GANNA SAMITI LIMITED,BASTI vs. ITO, , BASTI

Bench: Shri. Sudhanshu Srivastava

disallowance of expenses of Rs.3508236/- by dismissing the appeal. ITA No.295/LKW/2023 Page 4 of 28 3. Because on the whole facts, circumstances of the case and materials on record, the Id. CIT(A) has erred in denying allowability of deduction under section 80P(2)(a)/ 80P(2)(a) (iii) of the Income tax act 1961, in respect of the assessed

TINICH SAHKARI GANNA SAMITI LIMITED,BASTII vs. ITO, BASTI

Bench: Shri. Sudhanshu Srivastava

disallowance of expenses of Rs.3508236/- by dismissing the appeal. ITA No.295/LKW/2023 Page 4 of 28 3. Because on the whole facts, circumstances of the case and materials on record, the Id. CIT(A) has erred in denying allowability of deduction under section 80P(2)(a)/ 80P(2)(a) (iii) of the Income tax act 1961, in respect of the assessed

U.P.COOPERATIVE FEDERATIONLTD,LUCKNOW vs. ITO-2(3), , LUCKNOW

In the result, the appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraआयकर अपील सं/ Ita No.260/Lkw/2023 ननिाारण वर्ा/ Assessment Year: 2003-04 U.P. Cooperative Federation V. Income Tax Officer-2(3) Ltd Pratyaksh Kar Bhawan, Pcf Building, 32, Station Road, 57, Ram Tirath Marg, Lucknow-226004. Hazratganj, Lucknow- 226001. Pan:Aaaau0373P अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri D. D. Chopra, Advocate प्रत्यर्थी कक और से /Respondent By: Shri Neeraj Kumar, Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 22 09 2025 घोर्णा कक तारीख/ Date Of 19 12 2025 Pronouncement: आदेश / O R D E R

disallowance of deduction u/s 80P of the Act has failed to appreciate that Appellant has been enjoying the benefit of section 80P(2) and the said deduction is not dependent on the quantification of claim made as any addition made to the income specified u/s 80P(2), the corresponding deduction automatically increases too and therefore, such additions create Tax Neutral

VIDYUT TRANSMISSION KARMACHARI VETAN BHOGI CREDIT COOPERATIVE SOCIETY,LUCKNOW vs. CPC BANGALORE/ITO-2(1), LUCKNOW

Appeal of the assessee is partly allowed for statistical

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

D E R PER: ANADEE NATH MISSHRA, A.M. 1. This appeal vide I.T.A. No.464/Lkw/2025 has been filed by the assessee for assessment year 2019-20 against impugned appellate order dated 03/04/2025 (DIN & Order No. ITBA/APL/S/250/2019-20/1075453457(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. 2. In this case, intimation under Section 143(1) of the Income

SAHKARI GANNA VIKAS SAMITI LIMITED RUPAPUR,HARDOI vs. THE INCOME TAX DEPARTMENT/NFAC, ACIT, SITAPUR

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

2)(d). Therefore, he computed the said interest at Rs. 39,93,216/- and disallowed the same under section 56 of the Act. Thereafter, he proceeded to examine whether interest income earned by the assessee’s society was eligible for deduction under section 80P

SAHKARI GANNA VIKAS SAMITI LTD.,LAKHIMPUR KHERI vs. ACIT, SITAPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2019-20 Sahkari Ganna Vikas Samiti Acit Sitapur/Cpc, V. Limited Income Tax Deptt., C/O Ayyubi Chamber, Raniganj, Bengaluru-560500. Lakhimpur Kheri, U.P.-241001. Pan:Aawfs0887P (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) Date Of Hearing: 26 11 2024

D E R PER ANADEE NATH MISSHRA, A.M.: 1. This appeal has been filed by the assessee against the order of the Ld. CIT(A), Lucknow dated 29.03.2024 for the assessment year 2019-20. The grounds of appeal of the assessee are as under: - “(1) ‘That the Ld. C.I.T. (A), NFAC, erred on facts and in law in upholding

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

80P(2)(d) of the Act after placing\nreliance on the decision of Hon'ble Gujarat High Court in the case of Surat\nVankar Sahakari Sangh Ltd [72 Taxmann.com 169 (Guj)].\n6.3 The claims made by appellant and reliance placed on above quoted\ndecisions is found to be justified. Therefore, the addition of Rs.\n4,11,20,788/- made

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

disallowances made by the ld. AO in respect of\nclaim of deduction under section 80P for interest earned by the assessee were upheld\nand the appeals of the assessee were dismissed. The grounds of appeal are as under:-\nITA No.37/Lkw/2022 A.Y. 2017-18\n1. That the Authorities below erred on facts and in law in not allowing\ndeduction u/s 80P

SAHKARI GANNA VIKAS SAMITI LTD VIKRAMJOT BASTI,VIKRAMJOT vs. INOCME TAX OFFICER BASTI -NEW, INCOME TAX OFFICE BASTI

The appeal of the assessee stands allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Sahkari Ganna Vikas V. The Income Tax Officer Samiti Ltd. Basti Vikramjot, Basti (U.P) Tan/Pan:Aabas4611B (Appellant) (Respondent) Appellant By: None Respondent By: Shri R.R.N. Shukla, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 05.12.2024, Passed By The Addl/Jcit(A)-3, Bengaluru For Assessment Year 2017-18. 2.0 The Brief Facts Of The Case Are That The Assessee Is A Co- Operative Society Registered Under The Co-Operative Societies Act, 1912. The Main Activity Of The Assessee Was Marketing Of Sugar Cane Grown By The Cane Growers, Who Were Members Of The Assessee-Society. The Assessee Filed Its Return Of Income For The Year Under Consideration On 21.03.2018, Declaring A Total Income Of Rs.1,73,170/-. During The Year Under Consideration, The Assessee-Society Had Received Commission From Sugar Mills On Supply Of Sugar Cane Of Rs.70,16,032/-, Which Was Claimed As Exempt In Terms Of Section 80P(2)(A)(Ii) Of The Income Tax Act

80P(2)(a)(ii) of the Act only. The AO, therefore, treated the amount of Rs.20,33,851/- as the income of the assessee and added the same to the total income of the assessee. The AO completed the assessment under section 143(3) of the Act, assessing the total income of the assessee at Rs.20,33,851/- as against

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-3(5), LAKHIMPUR-KHERI vs. M/S SEHKARI GANNA VIKAS SAMITI LTD, LAKHIMPUR-KHERI

The appeals is allowed for statistical purposes

Bench: Shri A. D. Jain & Shri T. S. Kapoor

disallowed by the Assessing Officer was rightly allowed by learned CIT(A) which may be upheld. 5. Learned D. R., on the other hand, invited our attention to the order of the Assessing Officer and submitted that the Assessing Officer has clearly held that the deduction u/s 80P(2)(d) of the Act is not available to the assessee

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

The appeals is allowed for statistical purposes

Bench: Shri A. D. Jain & Shri T. S. Kapoor

disallowed by the Assessing Officer was rightly allowed by learned CIT(A) which may be upheld. 5. Learned D. R., on the other hand, invited our attention to the order of the Assessing Officer and submitted that the Assessing Officer has clearly held that the deduction u/s 80P(2)(d) of the Act is not available to the assessee

INCOME TAX OFFICER-3(5), LAKHIMPUR-KHERI vs. M/S SEHKARI GANNA VIKAS SAMITI LTD, LAKHIMPUR-KHERI

The appeals is allowed for statistical purposes

Bench: Shri A. D. Jain & Shri T. S. Kapoor

disallowed by the Assessing Officer was rightly allowed by learned CIT(A) which may be upheld. 5. Learned D. R., on the other hand, invited our attention to the order of the Assessing Officer and submitted that the Assessing Officer has clearly held that the deduction u/s 80P(2)(d) of the Act is not available to the assessee

INCOME TAX OFFICER-3(4), LAKHIMPUR-KHERI vs. M/S KHERI PHILIBHIT SAHKARI GANNA VIKAS SAMITI LTD., LAKHIMPUR-KHERI

The appeals is allowed for statistical purposes

Bench: Shri A. D. Jain & Shri T. S. Kapoor

disallowed by the Assessing Officer was rightly allowed by learned CIT(A) which may be upheld. 5. Learned D. R., on the other hand, invited our attention to the order of the Assessing Officer and submitted that the Assessing Officer has clearly held that the deduction u/s 80P(2)(d) of the Act is not available to the assessee

INCOME TAX OFFICER, LAKHIMPUR-KHERI vs. M/S SAHKARI GANNA VIKAS SAMITI LTD., LAKHIMPUR-KHERI

The appeals is allowed for statistical purposes

Bench: Shri A. D. Jain & Shri T. S. Kapoor

disallowed by the Assessing Officer was rightly allowed by learned CIT(A) which may be upheld. 5. Learned D. R., on the other hand, invited our attention to the order of the Assessing Officer and submitted that the Assessing Officer has clearly held that the deduction u/s 80P(2)(d) of the Act is not available to the assessee

CO-OPERATIVE CANE DEVELOPMENT UNION LIMITED, MAHOLI, AYYUBI CHAMBER, RANIGANJ, LAKHIMPUR KHERI-262001(U.P),LAKHIMPUR KHERI vs. ASSISTANT COMMISSIONER OF INCOME TAX SITAPUR (NEW), SITAPUR NEW.

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

section 80P(2)(d). Furthermore, the ld. Assessing Officer added back an unreported interest income of Rs.4,06,560/- in the assessment year 2020-21 to make the total disallowance

CO-OPERATIVE CANE DEVELOPMENT UNION LIMITED, MAHOLI, AYYUBI CHAMBER, RANIGANJ, LAKHIMPUR KHERI-262001(U.P),LAKHIMPUR KHERI vs. ASSISTANT COMMISSIONER OF INCOME TAX SITAPUR (NEW), SITAPUR NEW.

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

section 80P(2)(d). Furthermore, the ld. Assessing Officer added back an unreported interest income of Rs.4,06,560/- in the assessment year 2020-21 to make the total disallowance