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

68,23,460, which comprised of contingent liability to the tune of ` 54,95,265, additional impact of ICDS to the tune of ` 3,43,462 and lesser deduction under section 80P

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

68,23,460, which comprised of contingent liability to the tune of ` 54,95,265, additional impact of ICDS to the tune of ` 3,43,462 and lesser deduction under section 80P

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

Section 80P for reason of it being allowed to Co-operative Societies. We also notice a Division Bench 9 Hinganghat Nagri Sahakari Pat Sanstha ITA no.569/Nag./2024 decision of this Court in Chirakkal Service Co-operative Bank Ltd. v. CIT [2016] 68

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

Section 80P for reason of it being allowed to Co-operative Societies. We also notice a Division Bench 9 Hinganghat Nagri Sahakari Pat Sanstha ITA no.569/Nag./2024 decision of this Court in Chirakkal Service Co-operative Bank Ltd. v. CIT [2016] 68

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

Section 80P for reason of it being allowed to Co-operative Societies. We also notice a Division Bench 9 Hinganghat Nagri Sahakari Pat Sanstha ITA no.569/Nag./2024 decision of this Court in Chirakkal Service Co-operative Bank Ltd. v. CIT [2016] 68

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

In the result, appeal by the assessee for A

Section 80P for reason of\nit being allowed to Co-operative Societies. We also notice a Division Bench\ndecision of this Court in Chirakkal Service Co-operative Bank Ltd. v. CIT\n[2016] 68

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

68,72,348/- on account of interest received on investments being non banking income not eligible for deduction u/s 80P (2)(a)(i) of the Income Tax Act'1961 is unwarranted and against the Principal of theory of taxation and needs to be deleted. 4) Based on the facts and circumstances of the case entire income of the assessee

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

68,72,348/- on account of interest received on investments being non banking income not eligible for deduction u/s 80P (2)(a)(i) of the Income Tax Act'1961 is unwarranted and against the Principal of theory of taxation and needs to be deleted. 4) Based on the facts and circumstances of the case entire income of the assessee

THE SOMALWAR ACADEMY EDUCATION SOCIETIES EMPLOYEES CO-OP CREDIT SOCIETY MAR.,NAGPUR vs. INCOME TAX OFFICER, WAR 1(5), NAGPUR

In the result, appeal of the Assessee is allowed

Bench: Shri Narender Kumar Choudhryassessment Year: 2018-19

80P of the Act, which was disallowed by the CPC vide intimation/order dated 04/07/2019 u/sec. 143(1) of the Act and, therefore, the Assessee challenged the said disallowance/addition by filing the first appeal before the Ld. Commissioner, however, of no avail, as the Ld. Commissioner vide impugned order confirmed the aforesaid addition/disallowance by dismissing the appeal of the Assessee mainly