DURGAPUR RAYATWARI COLLIERY KAMGAR SAHAKARI PAT SANSTHA,CHANDRAPUR vs. ITO WARD-2, CHANDRAPUR

In the result, appeal filed by the assessee is partly allowed

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

Disallowance of deduction claimed u/s 80P(2)(d) of the Act 6.1 During the course of appeal proceedings, the appellant furnished copy of the order of the earlier CIT(A) on identical issue, dated 05.06.2023 for the AY 2017-18 in appellant's own case, allowing the claim made u/s 80P(2)(d) of the IT Act by holding that

SHRI SAIBABA BAHUUDDESHIYA NAGRIK CREDIT CO-OPERATIVE SOCIETY,NAGPUR vs. ITO WARD (3)(4), NAGPUR

The appeal of the Assessee is allowed in the aforesaid\ndirections

E\n(Appellant)\nVs.\nITO, Ward-3(4), Nagpur.\n(Respondent)\nPresent for:\nAssessee by\nRevenue by\nDate of Hearing\nDate of Pronouncement\n: Ms. Mrudul Bhusari, Ld. Advocate.\n: Shri Surjit Kumar Saha, Ld. Sr.D.R.\n: 26.06.2025\n: 26.06.2025\nORDER\nThis appeal has been preferred by the Assessee against the\norder dated 16/01/2022 impugned herein passed by the National

VIDHARBHA KONKAN GRAMIN BANK ,NAGPUR vs. INCOME TAX OFFICER WARD 1(5) , NAGPUR

In the result, appeal filed by the assessee for A

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

E R PER K.M. ROY, A.M. These appeals are filed by the assessee challenging the impugned orders of even date 09/10/2018, passed by the learned Commissioner of Income Tax (Appeals)–1, Nagpur, [“learned CIT(A)”], for the assessment year 2014–15 and 2015–16 respectively. Vidarbha Konkan Gramin Bank A.Y. 2014–15 & 2015–16 ITA no.7/Nag./2019 Assessee’s Appeal

VIDHARBHA KONKAN GRAMIN BANK ,NAGPUR vs. INCOME TAX OFFICER WARD 1(5) , NAGPUR

In the result, appeal filed by the assessee for A

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

E R PER K.M. ROY, A.M. These appeals are filed by the assessee challenging the impugned orders of even date 09/10/2018, passed by the learned Commissioner of Income Tax (Appeals)–1, Nagpur, [“learned CIT(A)”], for the assessment year 2014–15 and 2015–16 respectively. Vidarbha Konkan Gramin Bank A.Y. 2014–15 & 2015–16 ITA no.7/Nag./2019 Assessee’s Appeal

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-5, NAGPUR vs. THE NIRMAL UJWAL CREDIT CO-OP SOCIETY LTD, NAGPUR

In the result, appeal for the A

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

2)(a)(i) provides 100% deduction on the profit and gains of business attributable to the business of providing banking and credit facilities to the members of society. Therefore, even if certain expenses are disallowed, it will result in increase in gross taxable income and deduction under section 80P, would be allowable on 100% of such gross taxable income

JAI KONDESHWAR NAGARI SAHAKARI BADNERAPAT SANSTHA MARYADIT ,AMRAVATI vs. INCOME TAX OFFICER, WARD 3, AMRAVATI, AMRAVATI

In the result, appeal of the Assessee is allowed in the aforesaid terms

Bench: Shri Narender Kumar Choudhry

E (Appellant) (Respondent) For Assessee : None For Revenue : Shri Pankaj Kumar, Ld. Sr.DR Date of Hearing : 24.06.2025 Date of Pronouncement : 24.06.2025 ORDER This appeal has been preferred by the assessee against the order dated 07/01/2025 impugned herein passed by the Ld. ADDL/ JCIT (A)–12, Delhi [in short, “Ld.Commissioner”] u/sec. 250 of the Income Tax Act, 1961 (for short

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX WARD-1, WARDHA

In the result, appeal by the assessee for A

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

E R PER K.M. ROY, A.M. This appeal by the assessee is emanating from the impugned order dated 28/08/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2015–16, 2018–19, 2020–21 & 2022–23 ITA no.566/Nag./2024 Assessment Year – 2015–16 2. In its appeal

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX OFFICER WARD-1, WARDHA

In the result, appeal by the assessee for A

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

E R PER K.M. ROY, A.M. This appeal by the assessee is emanating from the impugned order dated 28/08/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2015–16, 2018–19, 2020–21 & 2022–23 ITA no.566/Nag./2024 Assessment Year – 2015–16 2. In its appeal

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX OFFICER WARD-1, WARDHA

In the result, appeal by the assessee for A

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

E R PER K.M. ROY, A.M. This appeal by the assessee is emanating from the impugned order dated 28/08/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2015–16, 2018–19, 2020–21 & 2022–23 ITA no.566/Nag./2024 Assessment Year – 2015–16 2. In its appeal

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-5, NAGPUR vs. THE NIRMAL UJWAL CREDIT CO-OP SOCIETY LTD, NAGPUR

In the result, appeal filed by the Revenue for the assessment year

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

E R PER K.M. ROY, A.M. The present appeal has been filed by the Revenue challenging the impugned order dated 27/09/2019, passed by the learned Commissioner of Income Tax (Appeals)–1, Nagpur [―learned CIT(A)‖] for the assessment year 2012–13. 2. The following grounds have been raised by the Revenue. ‖1. Whether on the facts and in the circumstances

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

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

E R PER V. DURGA RAO, J.M. The present appeal has been filed by the assessee challenging the impugned order dated 31/01/2023, passed by the learned Commissioner of Income Tax (Appeals), [“learned CIT(A)”], for the assessment year 2017–18. 2. The assessee has raised following grounds:– “1. The order passed U/s 154, 250 & 143(3) under the Income

LATE INDIRA GANDHI NAGRI SAHAKARI PAT PURWATHA SANSTHA MARYADIT,AKOLA vs. ITO, WARD-2, AKOLA

In the result, appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao

disallowing the deduction of 4452374/- claimed u/s. 80P(2)(a)(i) and also u/s 80(2)(d) of the Act under the facts and in the circumstances of the appellant's case. The appellant request you to allow the deduction of Rs. 4452374/- claimed u/s 80P(2)(a)(i). 6. Without prejudice to the above, the authorities below have also

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

Bench: Shri V. Durga Rao

E R The captioned appeal has been filed by the assessee challenging the impugned order dated 16/05/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2018–19. 2. In its appeal, the assessee has raised following grounds:– “1. That the orders of the learned Commissioner of Income

BHARTI MAIND NAGRI SAHAKARI PAT SANSTHA,YAVATMAL vs. INCOME TAX OFFICE , NATIONAL E ASSESSMENT, NEW DELHI

In the result, appeal filed by the assessee for the assessment year

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

E R PER V. DURGA RAO, J.M. The present appeals have been filed by the assessee challenging the impugned orders of even date 11/03/2023, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, [“learned CIT(A)”], for the assessment year 2018–19 and 2020–21. 2. Since both these appeals pertain to the same assessee involving

BHARTI MAIND NAGRI SAHAKARI PAT SANSTHA,YAVATMAL vs. INCOME TAX OFFICER, NATIONAL E ASSESSMENT , YAVATMAL

In the result, appeal filed by the assessee for the assessment year

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

E R PER V. DURGA RAO, J.M. The present appeals have been filed by the assessee challenging the impugned orders of even date 11/03/2023, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, [“learned CIT(A)”], for the assessment year 2018–19 and 2020–21. 2. Since both these appeals pertain to the same assessee involving

AMRAVATI JILHA VIMA KARMACHARI SAHAKARI PATSANSTHA MARYADIT,AMRAVATI vs. INCOME TAX OFFICER WARD-3, AMRAVATI

In the result, appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao

E R The assessee has filed this appeal challenging the impugned order dated 18/12/2023, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2020–21. 2. The assessee has raised following grounds:– “1. The order passed u/s 143(3) r.w.s. 144B of the Income

DCIT AKOLA CIRCLE, AKOLA, AKOLA vs. THE AKOLA JANATA COMMERCIAL CO-OPERATIVE BANK LTD., AKOLA

In the result, Revenue’s appeal is dismissed

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

80P(2)(d) is that the said section provides for deduction only for income from investments held with cooperative society and not cooperative bank. The AO had placed reliance on the decision of the Hon'ble Supreme Court in the case of Totgar’s Co-operative Society Ltd (supra). The CIT(A), held the appeal in favour of the assessee

NAGPUR DISTRICT SHALA KARMACHARI CREDIT CO-OPERATIVE SOCIETY LTD, NAGPUR,NAGPUR vs. INCOME TAX OFFICER WARD 4 (4), NAGPUR, NAGPUR

In the result, both the appeals filed by the assessee are allowed

disallowed the claim of deduction u/s 80P(2)(a)(i) of the Act on the ground that the assessee society has received interest of Rs.22,52,959/- from its investments with the nationalized banks and co-operative banks and therefore, the assessee is not entitled to claim deduction u/s 80P of the Act and the same is liable

RAJARSHI SHAHU MULTISTATE CO-OPERATIVE CREDIT SOCIETY LTD,,BULDHANA vs. ITO, WARD 2, KHAMGAON

In the result, appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao

E R The assessee has filed this appeal challenging the impugned order dated 13/12/20223, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2018–19. 2. In its appeal, the assessee has raised following grounds:– “1. On the facts and circumstances of the case