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Section 80P(2)(a)9 Section 8O5 Section 80P5 Disallowance3 Addition to Income3 Section 80P(2)(d)2 Section 2502 Section 143(3)2 Section 2632 Exemption2 Deduction2

SANJAY SHANKARRAO JADHAO,AMRAVATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, AMRAVATI CIRCLE, AMRAVATI

In the result, appeal filed by the assessee is allowed

ITA 198/NAG/2023[2016-17]Status: DisposedITAT Nagpur06 May 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy

For Appellant: Shri K.P. DewaniFor Respondent: Shri Abhay Y. Marathe

Section 143(3)Section 250

section 801A(5) of I.T. Act 1961. 3) The learned A.O. ought to have accepted claim of deduction u/s 801A(4)(iv) of I.T. Act 1961 at Rs. 10,11,059/- as made in the return. 4) The learned CIT(A) erred in upholding the order passed by A.O. disallowing deduction as claimed u/s 801A

M/S VINAYAK NAGARI SAHAKARI PAT. SANSTHA,BHANDARA vs. INCOME TAX OFFICER WARD-2, BHANDRA

In the result, appeal filed by the assessee is allowed

ITA 383/NAG/2024[2018-19]Status: DisposedITAT Nagpur18 Nov 2024AY 2018-19

Bench: Shri V. Durga Rao

For Appellant: Shri Dilip LohiyaFor Respondent: Shri Abhay Y. Marathe

Section 80PSection 80P(2)(a)Section 80P(2)(d)

section 80P(2)(a)(i) are not applicable to the co- operative society providing banking or credit facilities to its member and accordingly deduction U/s 80P is not allowable deduction under the Act? 8. The learned Commissioner of Income Tax (Appeals) (NFAC) erred in law for not justified in proceedings for disallowance of the deduction U/s 80P of the Income

THE GREEN CITY NAGRI SAHAKARI PAT SANSTHA MARYADIT,NAGPUR vs. ITO WARD 2(2), NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 124/NAG/2024[2017-18]Status: DisposedITAT Nagpur22 Oct 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe

Section 154Section 234ASection 80PSection 80P(2)(a)Section 8O

section 80P(2)(a)(i) are not applicable to the co- operative society providing banking or credit facilities to its member and accordingly deduction U/s 80P is not allowable deduction under the Act? 6. The CIT(A) (NFAC) erred in law for disallowing the deduction claimed U/s 80P of the Income Tax Act, 1961 without following the judicial pronouncements awarded

M/S B. K. CONSTRUCTION,, YAVATMAL vs. ADDL. CIT, WARDHA RANGE, WARDHA

In the result, assessee’s appeal is allowed

ITA 372/NAG/2013[2007-08]Status: DisposedITAT Nagpur29 Jun 2017AY 2007-08

Bench: Shri P.K. Bansal & Shri Amarjit Singh

For Appellant: Shri P.M. GandhiFor Respondent: Shri A.R. Ninawe

Section 143(3)Section 234BSection 263Section 40

disallowance of labour charges @ 5% is excessive and unwarranted and needs to be deleted. 4. Interest charged u/s 234B and 234D of the Income Tax Act, 1961 being consequential in nature needs to be deleted. 3. Brief facts of the case are that the assessee filed its return of income on 15th November 2007, declaring total income to the tune