SOLAPUR DIST M S K SAMITI H MASTER T AND N T PATH MYDT PANDHARPUR,PANDHARPUR vs. ITO, WARD 2, PANDHARPUR

In the result appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.804/Pun/2023 िनधा"रण वष" / Assessment Year : 2017-18 Solapur Dist M S K Samiti H The Income Tax Officer, Master T & N T Path V Ward-2, Pandharapur. Mydtpandharpur, S 3980, Station Road, Pandharpur. Maharashtra – 413304. Pan: Aanas9890E Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 08/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 11.05.2023 Emanating From Assessment Order Dated 30.07.2019Passed Under Section 144 R.W.S 144A Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Assessee Was In Presumption That Co Operative Societies Income Is Exempt Under 80P Generally Maximum Co Solapur Dist M S K Samiti H Master T & N T Path Mydt Pandharpur [A]

condoned, 2. The provisions of Section 8OA (5) of the Act are directory and not mandatory and therefore deduction under Section MOP cannot be denied by making the provision section 80A (5) of the Act We relied upon decision of ITAT Delhi in case of the Fibre fill Engineers Vs. CIT (2017) 177 TTJ 556 (Del.) wherein it was held

INCOME TAX OFFICER WARD-1 PANDHARPUR, INCOME TAX OFFICE PANDHARPUR vs. YASHODA MAHILA NAGARI SAHAKARI PATSANSTHA , MANGALWEDHA DISTRICT SOLAPUR

B”, PUNE\nBEFORE SHRI R. K. PANDA, VICE PRESIDENT\nAND\nSHRI VINAY BHAMORE, JUDICIAL MEMBER\nआपकी अपील सं. / ITA No.2741/PUN/2024\nनिर्धारण वर्ष / Assessment Year : 2022-23\nITO, Ward-1, Pandharpur. Vs. Yashoda Mahila Nagari\nSahakari Patsanstha,\nTaluka- Mangalwedha,\nDist- Solapur-413305,\nPAN: AAAAAY7354C\nAppellant\nRespondent\nRevenue by\nAssessee by\nShri Arvind Desai\nShri Girish Ladda\nDate of hearing\nDate

HAVELI TALUKA VEEJ KAMGAR SAHAKARI PATHSANSTHA MARYADIT,PUNE vs. INCOME TAX OFFICER WARD 6 (1) PUNE, PMT BUILDING, SWARGATE

In the result, the appeal of the assessee is allowed

delay on the part of the assessee in filing of the present\nappeal before us, therefore, the same merits to be condoned.\n5. On merits, it was submitted by the ld. A.R, that as the A.O\nwhile framing the assessment had after making necessary\nverifications taken a plausible view, therefore, the Pr. CIT had\nexceeded his jurisdiction by seeking

INCOME TAX OFFICER, BODHI TOWER vs. KUMAR BUILDERS PROJECT PUNE PRIVATE LIMITED, BUND GARDEN

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2019-20

80P of the Act to the assessee under 143(1)(a)(v) proceedings (A.Y. 2019-20) on account of delay in filing of the return by 4 minutes and 42 seconds. 4 9. Referring to the decision of the Mumbai Bench of the Tribunal in the case of DCIT vs. M/s. Palava Dwellers Pvt. Ltd. vide ITA No.2147/MUM/2018 and Lodha

NASHIK DISTRICT PRIMARY TEACHERS CO-OP CREDIT SOCIETY LTD,NASHIK vs. ITO WARD 1(1), NASHIK

In the result, the appeal of the assessee in ITA No

Bench: Shri R.K. Panda & Ms. Astha Chandra

b) Thus to sum up, it was held by the Honourable Supreme Court that deduction u/s 80P(2)(a) is to be given to all cooperative societies, even if they provide non-agricultural loans to its members. c) However, it has also held that deduction cannot be given on the profits and gains attributable to credit facilities given

BLUE RIDGE UNIT B TOWER 9 TO 14,PUNE vs. ITO, WARD-2(4),PUNE, PUNE

In the result, appeal of the assessee in ITA No

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita Nos.2385, 2386 & 2387/Pun/2025 निर्धारण वषा / Assessment Years: 2015-16, 2016-17 & 2017-18 Blue Ridge Unit B Tower 9 Vs The Income Tax Officer, To 14 Co-Operative Housiong Ward-2(4), Pune. Society Ltd., Unit B Society Office, Rajiv Gandhi It Park, Phase I, Hinjewadi, Pune – 411057. Maharashtra. Pan: Aacab2693P Appellant/ Assessee Respondent / Revenue Assessee By Ms.Ayesha Ansari & Shri Sandesh Ps – Ar’S Revenue By Shri Harish Bist – Addl.Cit(Through Virtual Hearing) Date Of Hearing 01/12/2025 Date Of Pronouncement 12/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Bunch Of Three Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2015-16, 2016-17 & 2017-18 All Dated 26.08.2024 Emanating From The Separate Assessment Orders Passed Under Section 147 R.W.S

B Society Office, Rajiv Gandhi IT Park, Phase I, Hinjewadi, Pune – 411057. Maharashtra. PAN: AACAB2693P Appellant/ Assessee Respondent / Revenue Assessee by Ms.Ayesha Ansari and Shri Sandesh PS – AR’s Revenue by Shri Harish Bist – Addl.CIT(Through Virtual Hearing) Date of hearing 01/12/2025 Date of pronouncement 12/12/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This bunch of three appeals filed

BLUE RIDGE UNIT B TOWER 9 TO 14,PUNE vs. ITO, WARD-2(4),PUNE, PUNE

In the result, appeal of the assessee in ITA No

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita Nos.2385, 2386 & 2387/Pun/2025 निर्धारण वषा / Assessment Years: 2015-16, 2016-17 & 2017-18 Blue Ridge Unit B Tower 9 Vs The Income Tax Officer, To 14 Co-Operative Housiong Ward-2(4), Pune. Society Ltd., Unit B Society Office, Rajiv Gandhi It Park, Phase I, Hinjewadi, Pune – 411057. Maharashtra. Pan: Aacab2693P Appellant/ Assessee Respondent / Revenue Assessee By Ms.Ayesha Ansari & Shri Sandesh Ps – Ar’S Revenue By Shri Harish Bist – Addl.Cit(Through Virtual Hearing) Date Of Hearing 01/12/2025 Date Of Pronouncement 12/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Bunch Of Three Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2015-16, 2016-17 & 2017-18 All Dated 26.08.2024 Emanating From The Separate Assessment Orders Passed Under Section 147 R.W.S

B Society Office, Rajiv Gandhi IT Park, Phase I, Hinjewadi, Pune – 411057. Maharashtra. PAN: AACAB2693P Appellant/ Assessee Respondent / Revenue Assessee by Ms.Ayesha Ansari and Shri Sandesh PS – AR’s Revenue by Shri Harish Bist – Addl.CIT(Through Virtual Hearing) Date of hearing 01/12/2025 Date of pronouncement 12/12/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This bunch of three appeals filed

NASHIK DISTRICT PRIMARY TEACHERS CO-OP CREDIT SOCIETY LTD,NASHIK vs. ITO WARD 1(1), NASHIK

In the result, the appeal of the assessee in ITA No

delay on the partof the\nassessee in filing of the present appeal before us,therefore, the\nsame merits to be condoned.\n5.\nOn merits, it was submitted by the ld.A.R, that as the А.О\nwhile framing the assessment had after making necessary\nverifications taken a plausible view, therefore, the Pr. CIT had\nexceeded his jurisdiction by seeking to review

BLUE RIDGE UNIT B TOWER 9 TO 14,PUNE vs. ITO, WARD-2(4),PUNE, PUNE

In the result, appeal of the assessee in ITA No

B Society Office, Rajiv\nGandhi IT Park, Phase I,\nHinjewadi, Pune – 411057.\nMaharashtra.\nPAN: AACAB2693P\nAppellant/ Assessee\nRespondent / Revenue\nAssessee by\nMs.Ayesha Ansari and Shri Sandesh PS\n– AR's\nRevenue by\nShri Harish Bist – Addl.CIT(Through\nVirtual Hearing)\nDate of hearing\n01/12/2025\nDate of pronouncement | 12/12/2025\nआदेश/ ORDER\nPER DR. DIPAK P. RIPOTE, AM:\nThis bunch of three appeals

VARDAYINI CO-OPERATIVE HOUSING SOCIETY LIMITED,PUNE vs. INCOME TAX OFFICER, WARD-2(2), PUNE, PUNE

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

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1991/Pun/2024 िनधा"रण वष" / Assessment Year : 2020-21 Vardayini Co-Operative Vs. Ito, Ward-2(2), Pune. Housing Society Limited, Plot No.96, Vardayini Sangruh Marva, Pashan Sus Road, Pune- 411021. Pan : Aabav3603Q Appellant Respondent Assessee By : Shri Pramod S. Shingte Revenue By : Shri Arvind Desai Date Of Hearing : 05.03.2025 Date Of Pronouncement : 29.05.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 25.07.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2020-21. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & In The Circumstances Of The Case & In Law, Lower Authorities Have Erred In Considering The Gross Total Income Of Rs. 6,32,09,055/- As Assessed Income Of The Appellant, Without Appreciating The Fact That Out Of This Rs. 5,35,00,000/- Is Already Offered For Taxation & Taxes Due Thereon Are Fully Paid

1) of section 139 of the Act was caused due to circumstances beyond the control of the assessee with appropriate documentary evidence/s; (ii) where delay in furnishing return of income was caused due to delay in getting the accounts audited by statutory auditors appointed under the respective State Law under which such person is required to get 7 his accounts

WARVANDI VIVIDH KARYAKARI SEVASAHAKARI SOCIETY LTD.,AHMEDNAGAR vs. ITO, WARD 2,, AHMEDNAGAR

In the result, the appeal filed by the appellant is allowed

Bench: Shri S.S. Godara & Shri Inturi Rama Rao

condoned the delay of 90 days and adjudicated the issue in appeal on merits. 4 7. In the normal circumstances, we would have remitted the matter back to the ld. NFAC to adjudicate the issue in appeal on merits, but in view of the fact that the issue in appeal is settled by series of decisions by the Coordinate Benches

S T CO-OPERATIVE CREDIT SOCIETY,PUNE vs. ITO, WARD 5(1), PUNE

In the result, appeal of the assessee is allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2136/Pun/2024 िनधा"रण वष" / Assessment Year: 2020-21 S T Co-Operative Credit V The Income Tax Officer, Society, S Ward-5(1), Pune. Swargate S T Depo, Veer Savarkar Nagar, Swargate Bus Stand, Pune – 411037. Pan: Aabas6856L Appellant/ Assessee Respondent / Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Prakash L Pathade – Dr Date Of Hearing 13/11/2024 Date Of Pronouncement 18/11/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Under Section 250 Of The Income Tax Act, 1961 Dated 09.08.2024 For A.Y.2020-21. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Cit(A) Erred In Dismissing The Appeal Of The Appellant By Refusing To Condone The Delay Of 108 Days In Filing The Appeal Without Appreciating That The Said Delay Was Due To Reasonable Cause As Explained In The Application For Condonation Of Delay Filed Before Cit(A) & Therefore, The Said Delay Ought To Have Been Condoned In The Interest Of Justice & The Appeal Should Have Been Adjudicated On Merits. 2. The Learned Cit(A) Ought To Have Appreciated That The Deduction U/S 80P Was Allowable In Respect Of Interest Earned From Deposits Made By Cooperative Banks As Consistently Held By Honorable

B Phadke – AR Revenue by Shri Prakash L Pathade – DR Date of hearing 13/11/2024 Date of pronouncement 18/11/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the Assessee directed against the order of ld.Commissioner of Income Tax(Appeal)[NFAC], under section 250 of the Income tax Act, 1961 dated 09.08.2024 for A.Y.2020-21. The assessee

RELIANCE INDUSTRIES EMP CO. OP. CHS,RAIGAD vs. ITO WARD 4, PANVEL

In the result, appeal of the assessee is allowed

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

B. Phadke and Manakchand L Baheti – AR’s Revenue by Shri Ratnakar Shelake – Addl.CIT(DR) Date of hearing 02/01/2025 Date of pronouncement 08/01/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the assessee against the order of ld.Commissioner of Income Tax(Appeal)[NFAC] passed u/sec.250 of the Income tax Act, 1961, for the A.Y.2020-21

THE SATARA DCC BANK STAFF CO-OP CREDIT SOCIETY LTD,SATARA vs. ACIT, SATARA CIRCLE, SATARA, SATARA

In the result, appeal of the assessee is allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.633/Pun/2025 िनधा"रण वष" / Assessment Year: 2018-19 The Satara Dcc Bank Staff V The Asst. Commissioner Co-Op Credit Society Ltd., S. Of Income Tax, Satara S.No.523 A/1, Vijay Circle, Satara. Millenium, Shop No.2, Satara, Maharashtra – 415001. Pan: Aaaat0953G Appellant/ Assessee Respondent / Revenue Assessee By Ms. Renuka Arunrao Ghatge Fca– Ar Revenue By Shri Vinodpawar,Irs – Addl.Cit(Dr) Date Of Hearing 07/05/2025 Date Of Pronouncement 19/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commssioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Act, 1961, For The A.Y.2018-19, Dated 06.02.2025. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & In The Circumstances Of The Case & In Law, The Id. Nfac-Cit (A), Delhi, Has Erred In Confirming The Action Of Ld. Assessing Officer (A.O.) In Making Addition Of Rs. 93,91,184/- On

condone the delay on technical ground that the appellant failed to provide any supporting documentary evidence or any admissible reason to substantiate the claim of sufficient cause, though, it was very well explained before Id. CIT (A) and there is a resonable cause which has prevented in filing the appeal belatedly, thus the delay was not deliberate or as result

MAHARAJA MULTI STATE CO OP. CREDIT SOCIETY LTD,SATARA vs. ITO, WARD 3, SATARA, SATARA

Appeal is allowed in above terms

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

B. Phadke For Revenue : Shri Ramnath P Murkunde Date of Hearing : 27.08.2024 Date of Pronouncement : 28.08.2024 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal for assessment year 2020-2021, arises against the National Faceless Appeal Centre [in short [the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2023- 14.03.2024, involving proceedings 24/1062645737(1), dated u/s.143(3) of the Income

THE PRAKASHCHAND JAIN MULTI STATE CO OPERATIVE SOCIETY LTD.,JAMNER vs. ITO WARD 1(4), JALGAON, JALGAON

In the result, appeal of the assessee is allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1791, 1801 & 1802/Pun/2024 िनधा"रण वष" / Assessment Years: 2020-21, 2014-15 & 2018-19 The Prakashchand Jain Multi V The Income Tax Officer, State Co-Operative Credit S Ward-1(4), Jalgaon. Society Ltd., Mayur Complex, Bajrangpura Road, Jamner, Jalgaon – 424206. Pan: Aaaap4677K Appellant/ Assessee Respondent / Revenue Assessee By Shri Vinay Kawdia – Ar Revenue By Shri Arvind Desai – Addl.Cit(Dr) Date Of Hearing 18/11/2024 Date Of Pronouncement 21/11/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Bunch Of Three Appeals Filed By The Assessee Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Under Section 250 Of The Income Tax Act, 1961 For A.Y.2020-21 Dated 10.07.2024, A.Y.2014-15 & A.Y.2018-19 Dated 09.07.2024 Respectively. Since The Issue Involved Is Common & Facts Are Identical, All The Three Appeals

condoning the delay. Ld.AR has submitted that assessee is eligible for deduction u/sec.80P(2)(a) of the Act. The delay was on account of non- compliance of professional appointed by the assessee. Ld.AR submitted that there was no malafide intention. Ld.AR also submitted that on merits Assessee has a strong case as in identical facts and circumstances of the case

PRAKASHCHAND JAIN MULTI STATE CO.OPERATIVE CREDIT SOCIETY LTD.,JAMNER vs. ITO WARD 1(4), JALGAON, JALGAON

In the result, appeal of the assessee is allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1791, 1801 & 1802/Pun/2024 िनधा"रण वष" / Assessment Years: 2020-21, 2014-15 & 2018-19 The Prakashchand Jain Multi V The Income Tax Officer, State Co-Operative Credit S Ward-1(4), Jalgaon. Society Ltd., Mayur Complex, Bajrangpura Road, Jamner, Jalgaon – 424206. Pan: Aaaap4677K Appellant/ Assessee Respondent / Revenue Assessee By Shri Vinay Kawdia – Ar Revenue By Shri Arvind Desai – Addl.Cit(Dr) Date Of Hearing 18/11/2024 Date Of Pronouncement 21/11/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Bunch Of Three Appeals Filed By The Assessee Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Under Section 250 Of The Income Tax Act, 1961 For A.Y.2020-21 Dated 10.07.2024, A.Y.2014-15 & A.Y.2018-19 Dated 09.07.2024 Respectively. Since The Issue Involved Is Common & Facts Are Identical, All The Three Appeals

condoning the delay. Ld.AR has submitted that assessee is eligible for deduction u/sec.80P(2)(a) of the Act. The delay was on account of non- compliance of professional appointed by the assessee. Ld.AR submitted that there was no malafide intention. Ld.AR also submitted that on merits Assessee has a strong case as in identical facts and circumstances of the case

THE PRAKASHCHAND JAIN MULTI STATE CO OPERATIVE CREDIT SOCIETY LTD.,JAMNER vs. ITO WARD 1(4) JALGAON, JALGAON

In the result, appeal of the assessee is allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1791, 1801 & 1802/Pun/2024 िनधा"रण वष" / Assessment Years: 2020-21, 2014-15 & 2018-19 The Prakashchand Jain Multi V The Income Tax Officer, State Co-Operative Credit S Ward-1(4), Jalgaon. Society Ltd., Mayur Complex, Bajrangpura Road, Jamner, Jalgaon – 424206. Pan: Aaaap4677K Appellant/ Assessee Respondent / Revenue Assessee By Shri Vinay Kawdia – Ar Revenue By Shri Arvind Desai – Addl.Cit(Dr) Date Of Hearing 18/11/2024 Date Of Pronouncement 21/11/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Bunch Of Three Appeals Filed By The Assessee Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Under Section 250 Of The Income Tax Act, 1961 For A.Y.2020-21 Dated 10.07.2024, A.Y.2014-15 & A.Y.2018-19 Dated 09.07.2024 Respectively. Since The Issue Involved Is Common & Facts Are Identical, All The Three Appeals

condoning the delay. Ld.AR has submitted that assessee is eligible for deduction u/sec.80P(2)(a) of the Act. The delay was on account of non- compliance of professional appointed by the assessee. Ld.AR submitted that there was no malafide intention. Ld.AR also submitted that on merits Assessee has a strong case as in identical facts and circumstances of the case