THE OMKAR URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, BELAGAVI

The appeal is ALLOWED FOR STATISTICAL PURPOSE in aforestated terms

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 84/Pan/2022 निर्धारण वषा / Assessment Year : 2017-18 The Omkar Urban Co-Op. Cr. Society Ltd. A/P. : Kangral (Bk.), Belagavi. Pan: Aaaat3508P . . . . . . . अपीलार्थी / Appellant

144(1)(b) of the Income Tax Act. 5. Because, the Assessing Officer made additions wrongly under section 68 of the Income Tax Act, for cash credits based on deposits in bank, without going through the books of accounts maintained by the Appellant 6. Because, the Assessing Officer has wrongly disallowed the deduction claimed under section

ITO, WARD - 2(1), MANGALURU vs. M/S S. K & UDUPI DISTRICT CO-OPERATIVE FISH MARKETING FEDERATION LIMITED, MANGALURU

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing) आयकर अपऩल सं. / Ita No.38 To 43/Pan/2022 निर्धारण वषा / Assessment Year : 2012-13 To 2014-15 & 2016-17 To 2018-19

144 r.w.s. 147 of the Act on 26/12/2019 by disallowing the entire claim for deduction of ₹2,79,89,807/- made u/s 80P of the Act by holding the appellant as association of person [‘AOP’ for short] in place of Co- operative society. ITAT-Pune Page 2 of 10 M/s S K & Udupi District Cooperative Fish Marketing Federation

ITO, WARD - 2(1), MANGALURU vs. M/S S. K & UDUPI DISTRICT CO-OPERATIVE FISH MARKETING FEDERATION LIMITED, MANGALURU

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing) आयकर अपऩल सं. / Ita No.38 To 43/Pan/2022 निर्धारण वषा / Assessment Year : 2012-13 To 2014-15 & 2016-17 To 2018-19

144 r.w.s. 147 of the Act on 26/12/2019 by disallowing the entire claim for deduction of ₹2,79,89,807/- made u/s 80P of the Act by holding the appellant as association of person [‘AOP’ for short] in place of Co- operative society. ITAT-Pune Page 2 of 10 M/s S K & Udupi District Cooperative Fish Marketing Federation

ITO, WARD - 2(1), MANGALURU vs. M/S S. K & UDUPI DISTRICT CO-OPERATIVE FISH MARKETING FEDERATION LIMITED, MANGALURU

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing) आयकर अपऩल सं. / Ita No.38 To 43/Pan/2022 निर्धारण वषा / Assessment Year : 2012-13 To 2014-15 & 2016-17 To 2018-19

144 r.w.s. 147 of the Act on 26/12/2019 by disallowing the entire claim for deduction of ₹2,79,89,807/- made u/s 80P of the Act by holding the appellant as association of person [‘AOP’ for short] in place of Co- operative society. ITAT-Pune Page 2 of 10 M/s S K & Udupi District Cooperative Fish Marketing Federation

ITO, WARD - 2(1), MANGALURU vs. M/S S. K & UDUPI DISTRICT CO-OPERATIVE FISH MARKETING FEDERATION LIMITED, MANGALURU

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing) आयकर अपऩल सं. / Ita No.38 To 43/Pan/2022 निर्धारण वषा / Assessment Year : 2012-13 To 2014-15 & 2016-17 To 2018-19

144 r.w.s. 147 of the Act on 26/12/2019 by disallowing the entire claim for deduction of ₹2,79,89,807/- made u/s 80P of the Act by holding the appellant as association of person [‘AOP’ for short] in place of Co- operative society. ITAT-Pune Page 2 of 10 M/s S K & Udupi District Cooperative Fish Marketing Federation

ITO, WARD - 2(1), MANGALURU vs. M/S S. K & UDUPI DISTRICT CO-OPERATIVE FISH MARKETING FEDERATION LIMITED, MANGALURU

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing) आयकर अपऩल सं. / Ita No.38 To 43/Pan/2022 निर्धारण वषा / Assessment Year : 2012-13 To 2014-15 & 2016-17 To 2018-19

144 r.w.s. 147 of the Act on 26/12/2019 by disallowing the entire claim for deduction of ₹2,79,89,807/- made u/s 80P of the Act by holding the appellant as association of person [‘AOP’ for short] in place of Co- operative society. ITAT-Pune Page 2 of 10 M/s S K & Udupi District Cooperative Fish Marketing Federation

ITO, WARD - 2(1), MANGALURU vs. M/S S. K & UDUPI DISTRICT CO-OPERATIVE FISH MARKETING FEDERATION LIMITED, MANGALURU

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing) आयकर अपऩल सं. / Ita No.38 To 43/Pan/2022 निर्धारण वषा / Assessment Year : 2012-13 To 2014-15 & 2016-17 To 2018-19

144 r.w.s. 147 of the Act on 26/12/2019 by disallowing the entire claim for deduction of ₹2,79,89,807/- made u/s 80P of the Act by holding the appellant as association of person [‘AOP’ for short] in place of Co- operative society. ITAT-Pune Page 2 of 10 M/s S K & Udupi District Cooperative Fish Marketing Federation

JENNY ELTON VALES,DONA PAULA vs. ITO, WARD - 5, MARGAO

In the result, the appeal of assessee in ITA No

Bench: Shri S.S. Viswanethra Ravi

144 got expired from the end of two years of assessment year in which the income was assessable i.e. 31-03-2012 being A.Y. 2009-10. Therefore, the AO has no option except to reopen the assessment of intimation u/s. 143(1) of the Act by possessing assessment order of her spouse Shri Elton G. Vales by issuing a notice

JENNY ELTON VALES,DONA PAULA vs. ITO, WARD - 5, MARGAO

In the result, the appeal of assessee in ITA No

Bench: Shri S.S. Viswanethra Ravi

144 got expired from the end of two years of assessment year in which the income was assessable i.e. 31-03-2012 being A.Y. 2009-10. Therefore, the AO has no option except to reopen the assessment of intimation u/s. 143(1) of the Act by possessing assessment order of her spouse Shri Elton G. Vales by issuing a notice

GUALA CLOSURES (INDIA) PVT. LTD.,PANAJI vs. THE INCOME TAX OFFICER, WARD - 1(1), PANAJI

In the result, the appeal filed by the assessee is partly allowed for statistical purpose

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A.No.344/Pan/2017 (A.Y.2013-14 ) Guala Closures(India) Vs. I T O Ward1(1), Private Limited, Aaykar Bhavan, D-1, Sesa Ghor, Edc, Patto, 20,Edc Complex, Panjim-403001. Patto, Goa. Panaji-403001, Goa Pan/Gir No.:Aaacg4447J Appellant .. Respondent

section 115-O of the Act vis-à-vis the rate of tax on dividend provided in the respective DTAA, etc. The assessee should be provided with adequate opportunity of hearing and shall cooperate in submitting the information. And the additional ground of appeal of the assessee is allowed for statistical purposes.. Guala Closures (India) Private Limited

SHRI GOPALKRISHNA CO-OPERATIVE SOCIETY LIMITED,BHATKAL vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Asstt Sr

disallowance, we deem it necessary to reiterate certain key factual matrix of the case here viz; (1) the appellant is a registered society under State Co-op Societies Act (2) the appellant is a Co-operative Society within the meaning of section 2(19) of the Act (3) the appellant is engaged in providing credit facilities to its member

THE MARCEL URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED,MARCEL vs. INCOME TAX OFFICER, WARD - 2(3), PANAJI

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Asstt Sr

disallowance, we deem it necessary to reiterate certain key factual matrix of the case here viz; (1) the appellant is a registered society under State Co-op Societies Act (2) the appellant is a Co-operative Society within the meaning of section 2(19) of the Act (3) the appellant is engaged in providing credit facilities to its member

PRATHAMIK KRUSHI PATTIN SAHAKARI SANGH NIYAMIT,BEDKIHAL vs. INCOME TAX OFFICER, WARD - 1, NIPANI

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Asstt Sr

disallowance, we deem it necessary to reiterate certain key factual matrix of the case here viz; (1) the appellant is a registered society under State Co-op Societies Act (2) the appellant is a Co-operative Society within the meaning of section 2(19) of the Act (3) the appellant is engaged in providing credit facilities to its member

SHRI GOPALKRISHNA CO-OPERATIVE SOCIETY LIMITED,BHATKAL vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Asstt Sr

disallowance, we deem it necessary to reiterate certain key factual matrix of the case here viz; (1) the appellant is a registered society under State Co-op Societies Act (2) the appellant is a Co-operative Society within the meaning of section 2(19) of the Act (3) the appellant is engaged in providing credit facilities to its member

SADASHIV B DALAWAI,RAIBAG vs. INCOME TAX DEPARTMENT, ASSESSMENT UNIT, DELHI

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 307/Pan/2024 Assessment Year : 2020-21 Sadashiv B Dalawai At Post Shiragur Tal.: Raibag, Dist. Belgaum Pan : Bdrpd7066A . . . . . . . Applicant V/S Income Tax Officer/Itd, Belgaum/New Delhi. . . . . . . . Respondent Appearances Assessee By : Mrs Viramma Muranal [‘Ld. Ar’] Revenue By : Mr M Satish [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 25/02/2025 घोषणा की तारीख / Date Of Pronouncement : 03/03/2025 Order Per G. D. Padmahshali; The Captioned Appeal Of The Assessee Impugns Din & Order Itba/Nfac/S/250/2024-25/10703226271(1) Dt. 13/11/2024 Passed By The National Faceless Appeal Centre, Delhi [‘Ld. Nfac’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 21/09/2022 Passed U/S 144 Of The Act By The National Faceless E-Asstt Centre [‘Ld. Ao’ Hereinafter] Anent To Assessment Year 2020-21[‘Ay’ Hereinafter].

144 of the Act. The assessee assailed the aforestated addition & disallowances in appeal before the Ld. NFAC, which was dismissed in-limine as barred by limitation. Aggrieved assessee came in present appeal challenging the action of Ld. NFAC for violation of principle of natural justice. ITAT-Panaji Page 2 of 4 Sadashiv B Dalawai Vs ITO ITA Nos.307/PAN/2024

NAVANIRMAN MULTIPURPOSE CO-OPERATIVE CREDIT SOCIETY LTD,BELAGAVI vs. INCOME TAX OFFICER, WARD - 2, BELAGAVI

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 116/Pan/2025 Assessment Year : 2016-17 Navanirman Multipurpose Co-Op. Credit Society Ltd., Laxmi Nagar, Hindalaga, Dist. Belagavi.-591108 Pan : Aacan0420G . . . . . . . Appellant V/S The Income Tax Officer, Ward-2, Belagavi. . . . . . . . Respondent Appearances Assessee By : Mr Pramod Vaidya [‘Ld. Ar’] Revenue By : Ms Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing : 07/08/2025 Date Of Pronouncement : 18/08/2025 Order Per G. D. Padmahshali; By Captioned Appeal The Assessee Impugns Din & Order 1074658686(1) Dt. 18/03/2025 Passed By National Faceless Appeal Centre, Delhi [‘Ld. Nfac/Cit(A)’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 15/02/2024 Passed U/S 147 R.W.S. 144 Of The Act By National Faceless E- Asstt Centre, Delhi [‘Ld. Ao’ Hereinafter] Anent To Assessment Year 2016-17 [‘Ay’ Hereinafter].

144 of the Act by National Faceless e- Asstt Centre, Delhi [‘Ld. AO’ hereinafter] anent to assessment year 2016-17 [‘AY’ hereinafter]. ITAT-Panaji Page 1 of 10 Navanirman Multipurpose Co-op. Credit Society Ltd. Vs ITO ITA Nos.116/PAN/2025 AY: 2016-17 2. Tersely stated facts of the case are that; the assessee is a multipurpose co-operative society which

SHRI RENUKA CO-OPERATIVE CREDIT SOCIETY LTD,BELGAVI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, DELHI

In the result, the appeal filed by assesse is allowed for statistical purposes

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos. 64/Pan/2025 (A.Y. 2020-21) Shri Renuka Co-Operative Vs National Face Less Credit Society Limited, Assessment Centre, . Hotel Keerti Campus, Nfac, P.B.Road, Delhi. Belgaum-590001, . Karnataka. Pan/Gir No. Aabas0671B (अपीलाथ"/Appellant) (""यथ"/Respondent)

section 80P of the Act, hence the AO considering the information available on record has invoked the provisions of Sec.144 of the Act and denied the claim of deduction u/sec80P(2)(d) of the Act of Rs.34,74,257/- and after setting off of current year business loss has assessed the total income of Rs.28,26,199/- and passed

KABBUR POORVA BHAG VIVIDODDHESHA PRATHAMIK GRAMEEN KRUSHI S SANGH NI, KABBUR,KABBUR vs. INCOME TAX OFFICER, WARD - 1, NIPANI

The appeal stands allowed for statistical purposes

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 304/Pan/2024 Assessment Year : 2018-19 The Kabbur Purvbhag Prathamik Krushi Pattin Sahakari Sangh Niyamit At Post: Kabbur, Tal.:Chikodi, Dist.:Belgaum. Pan : Aadat9192J . . . . . . . Appellant V/S Income Tax Officer Ward-1, Nippani. . . . . . . . Respondent Appearances Assessee By : None Revenue By : Mr S Manikandan [‘Ld. Dr’] Date Of Conclusive Hearing : 04/03/2025 Date Of Pronouncement : 05/03/2025 Order Per G. D. Padmahshali, Am; The Assessee Is In Appeal Against Din & Order No. Itba/Nfac/S/250/2024-25/1069069880(1) Dt. 25/09/2024 Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereafter] By The National Faceless Appeal Centre, Delhi [‘Ld. Cit(A)/Nfac’ Hereafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 10/03/2021 Passed U/S 143(3) Of The Act By The National Faceless E-Asstt. Centre, Delhi [‘Ld. Ao’ Hereafter] For Assessment Year 2018-19 [‘Ay’ Hereafter].

3 of 6 The Kabbur Purvbhag Prathamik Krushi Pattin Sahakari Sangh Niyamit Vs ITO ITA No 304/PAN/2024 AY: 2018-19 Aggrieved assessee futilely contested 46% disallowance of 5. 80P(2)(d) claim by the Ld. AO in an appeal before first appellate forum. Thus, hurt by the orders of tax authorities below, the assessee before us with a sole