SHRI SWAMI VIVEKANAND NAGARI SAHAKARI PAT SANSTHA MARYADIT,PANDHARPUR vs. INCOME TAX OFFICER WARD 2 PANDHARPUR , PANDHARPUR

In the result, appeal filed by the Assessee is dismissed

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

disallowed assessee’s claim for deduction u/s.80P(2) relying on Section 80A(5) of the Act. Assessing Officer assessed the total

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]

80A (5) are directory in nature and not mandatory. The said section cannot be evoked for denying the deduction u/s 80Peven if ITR is nor filed. 3. Also, Section 80AC was amended wef 01.04.2018 prospectively. Before 31.03.2018 Section 80AC was applicable to any deduction is admissible under section 80-lA or section 80-1AB or section

SINDHUDURG ZILLA MADHYAMIK VA UCHHA MADHYAMIK SHIKSHAK VA SHIKSHKETAR KARMACHARI PATSANSTHA LTD,SINDHUDURGNAGARI KUDAL vs. INCOME TAX OFFICER KUDAL, KUDAL

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.968/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Sindhuurg Zilla Madhyamik Va The Income Tax Officer, Uchha Madhyamik Shikshak Va V Kudal. Shikshketar Karmachari S Patsanstha Ltd., Plot No.33, Sindhudurgnagari, Kudal Dist, Sindhudurg. Maharashtra – 416812. Pan: Aagas6518L Appellant/ Assessee Respondent /Revenue Assessee By Shri Pramod Shingte – Ar Revenue By Shri Sourabh Nayak, Irs – Jcit-Dr Date Of Hearing 22/02/2024 Date Of Pronouncement 15/04/2024 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 30.08.2023 Emanating From Assessment Order Passed Under Section 144 R.W.S 144B Of The Act Dated 21.04.2021. The Assessee Has Raised The Following Grounds Of Appeal :

section 80A(5)of the Act , the Assessee has to claim the deduction in the return of income and if it is not claimed then the assessee will not be eligible for the deduction. In this case the Assessee has not claimed any deduction u/s 80P(2)(a) of the Act in the Original return of Income of Income filed

SANCHAR GRAMIN BIGARSHETI SAHAKARI PATSANSTHA MARYADIT,JUNNAR vs. INCOME TAX OFFICE, WARD 8, PUNE

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Dr.Manish Borad

disallowance of claim of Rs.16,72,077/- u/s 80P(2)(a) (i)/ 80(2)(d) of the IT Act. 2. The L.d. CIT(A) ought to have appreciated the fact that claim u/s 80P(2)(a)(i) was claimed by filing return of income in response to notice u/s 148 which was the first return of income filed

SANCHAR GRAMIN BIGARSHETI SAHAKARI PATSANSTHA MARYADIT,JUNNAR vs. INCOME TAX OFFICE, WARD 8, PUNE

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Dr.Manish Borad

disallowance of claim of Rs.16,72,077/- u/s 80P(2)(a) (i)/ 80(2)(d) of the IT Act. 2. The L.d. CIT(A) ought to have appreciated the fact that claim u/s 80P(2)(a)(i) was claimed by filing return of income in response to notice u/s 148 which was the first return of income filed

SHRI SANT SENA MAHARAJ NABHIK SAMAJACHI NAGARI SAHAKARI PATSANSTHA, MARYADIT,JALGAON vs. INCOME TAX OFFICER, WRD-1(4), JALGAON, JALGAON

The appeal of the assessee is DISMISSED

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 841/Pun/2023 निर्धारण वषा / Assessment Year : 2019-20 Shri Sant Sena Maharaj Nabhik Samajachi Nagari Sahkari Patsanstha Maryadit, Behind Shani Mandir, Radhabai Chal, Chalisgaon – 424 101 Pan: Aabas8462N . . . . . . . अपीलार्थी / Appellant बिधम / V/S Income Tax Officer- 1(4), Jalgaon . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Shri Abhay Avachat [‘Ld. Ar’] Revenue By : Shri R Y Balawade [‚Ld. Dr] सुनवाई की तारीख / Date Of Conclusive Hearing : 10/08/2023 घोषणा की तारीख / Date Of Pronouncement : 01/09/2023 आदेश / Order Per G. D. Padmahshali, Am; The Present Appeal Instituted U/S 253(1) Of Income-Tax Act, 1961 [‘The Act’ Hereafter] Challenges Din & Order No. Itba/Nfsc/S/250/2023- 24/1052715471(1) Dt. 10/05/2023 Passed U/S 250 Of The Act By National Faceless Appeal Centre, Delhi [‘Nfac’ Hereafter].

disallow 80P deduction in summary assessment u/s 143(1) of the Act for impugned AY. 5. Let us deal with first issue first, i.e. Eligibility of the appellant for claim of deduction u/s 80P of VI-A of the Act; 5.1 It goes without saying that, by virtue of section 80A

BAGLAN PRATHMIK SHIKSHAK SAHKARI PATSANSTHA MARYADIT,NAMPUR vs. INCOME TAX OFFICER, MALEGAON

In the result, appeal of the assessee is treated as allowed for statistical purposes

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.358/Pun/2025 िनधा"रण वष" / Assessment Year : 2017-18 Baglan Prathmik Shikshak Vs. Ito, Ward-2, Malegaon. Sahkari Patsanstha Maryadit, Nampur, Baglan, Nashik- 423204. Pan : Aadab1392C Appellant Respondent Assessee By : Shri Pramod Shingte Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 05.08.2025 Date Of Pronouncement : 17.09.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 13.12.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2017-18. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & In Circumstances Of The Case & In Law, Ld. Ao Erred In Making Various Additions Other Than The Reasons For Which The Case Was Reopened, I.E. Cash Deposited In Bank During Demonetization Period, As He Was Satisfied With Explanation Offered During The Course Of Reassessment Proceedings, Other Additions Are Not Permissible As Per The Provisions Of Section 147, In View Of The Judgment Of Hon'Ble Jurisdictional High Court In The Case Of Cit Vs. Jet Airways (1) Ltd. 331 Itr 236 (Bom).

section 80A(5) of the IT Act, the assessee is not entitled for any deduction u/s 80P of the IT Act. Ld. AO was satisfied with the details filed about the source of cash deposit but denied the deduction u/s.80P of the Act as the assessee did not file the return of income and accordingly assessed the income at Rs.1

RAJYA RAKHIV POLICE KARMACHARI SAHAKARI PATSANTHA MARYADIT,PUNE vs. INCOME TAX OFFICER-WARD 14(2), PUNE

In the result, appeal of the assessee is treated as allowed for statistical purposes

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.171/Pun/2025 Assessment Year : 2012-13

disallowed the deduction u/s.80P of the Act by applying section 80A(5) of the Act. Under these given facts, judgment

K GODAJI ABHANG PATIL NAGRI SAHKARI PATSANSTHA MARYADIT,SANGAMNER vs. ITO, WARD 2, AHMEDNAGAR

In the result, appeal of the assessee is allowed

Bench: Dr. Manish Boradआयकर अपील सं. / Ita No.1573/Pun/2025 धििाारण वर्ा / Assessment Year: 2017-2018 K Godaji Abhang Patil Vs Ito, Ward 2, Nagri Sahkari Patsanstha Ahmednagar Maryadit, New Akole Bypass Road, Opp. Telephone Exchange, Sangamner-422605 Maharashtra Pan-Aaabk0444N Appellant Respondent

section 80A(5) of the Act is not applicable and on merits Ld. Assessing Officer (AO) has not disputed the eligibility of the assessee of getting benefit of deduction u/s 80P of the Act. 5. On the other hand Ld. Departmental Representative (DR) vehemently argued supporting the order of the Ld. CIT(A). 6. I have heard rival contentions

KASMA PRATHMIK SHISHAK SAHAKARI PATSANSTHA MARYADIT,LAKMAPUR vs. ITO WARD 2, MALEGAON

In the result, appeal of the assessee is allowed

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.1744/Pun/2024 Assessment Year : 2017-18 Kasma Prathmik Shishak Sahakari Vs. Income Tax Officer, Patsanstha Maryadit Ward 2, Malegaon Lakhmapur, Lakhampur S.O, Nashik - 423213, Maharashtra Pan: Aabak3942M Appellant Respondent

section 80A(5) of the Act for making the impugned disallowance. 10. I observe that in the instant case assessee

SAI SERVICE PRIVATE LIMITED ,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10, PUNE

In the result, appeal of the assessee is partly allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.1074 & 1075/Pun/2023 िनधा"रण वष" / Assessment Years : 2017-18 & 2018-19 Sai Service Private Limited, Dcit, Circle-10, Mumbai Pune Road, Vs Pune Phugewadi, Pune 411 012 Maharashtra Pan : Aabcs4998M Appellant/ Assessee Respondent /Revenue Assessee By Smt. Deepa Khare– Ar Revenue By Shri Sourabh Nayak- Dr Date Of Hearing 22/02/2024 Date Of Pronouncement 16/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By Assessee Are Against The Separate Orders Of Commissioner Of Income-Tax (Appeals) In The National Faceless Appeal Centre, Delhi Passed U/S.250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) On 04.09.2023 & 18.09.2023 Respectively For Assessment Years 2017-18 & 2018-19. Since Some Grounds Of Appeal Are Common In All These Appeals, We Proceed To Dispose Of These Appeals By This Consolidated Order For The Sake Of Convenience. We Are Discussing A.Y.2017-18 Hereonwards.

80A(5) and Section 80AC does not apply to deductions u/s 80G of the Act and hence the Assessee can claim the deduction u/s 80G even if not claimed in the return of income. Therefore, respectfully following the order in the case of Sai Services Agency (Bombay) Pvt. Ltd., ITA 490/PUN/2021, we direct the AO to verify the claim

SAI SERVICE PRIVATE LIMITED,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10, PUNE

In the result, appeal of the assessee is partly allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.1074 & 1075/Pun/2023 िनधा"रण वष" / Assessment Years : 2017-18 & 2018-19 Sai Service Private Limited, Dcit, Circle-10, Mumbai Pune Road, Vs Pune Phugewadi, Pune 411 012 Maharashtra Pan : Aabcs4998M Appellant/ Assessee Respondent /Revenue Assessee By Smt. Deepa Khare– Ar Revenue By Shri Sourabh Nayak- Dr Date Of Hearing 22/02/2024 Date Of Pronouncement 16/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By Assessee Are Against The Separate Orders Of Commissioner Of Income-Tax (Appeals) In The National Faceless Appeal Centre, Delhi Passed U/S.250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) On 04.09.2023 & 18.09.2023 Respectively For Assessment Years 2017-18 & 2018-19. Since Some Grounds Of Appeal Are Common In All These Appeals, We Proceed To Dispose Of These Appeals By This Consolidated Order For The Sake Of Convenience. We Are Discussing A.Y.2017-18 Hereonwards.

80A(5) and Section 80AC does not apply to deductions u/s 80G of the Act and hence the Assessee can claim the deduction u/s 80G even if not claimed in the return of income. Therefore, respectfully following the order in the case of Sai Services Agency (Bombay) Pvt. Ltd., ITA 490/PUN/2021, we direct the AO to verify the claim

SAI SERVICE AGENCY(B0MBAY) P LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE -8,, PUNE

Appeal is partly allowed in above terms

Bench: Shri S.S.Godara & Shri G.D.Padmashaliआयकर अपीलसं. / Ita No.490/Pun/2021 िनधा"रणवष" / Assessment Year : 2017-18 Sai Service Agency (Bombay) The Dcit, Circle-8, Pune. Pvt. Ltd., Vs Mumbai Pune Road, . Phugewadi, Pune – 411012. Pan: Aaccs 5991 F Appellant/ Assessee Respondent /Revenue Assessee By Shri Deepa Khare – Adv. Revenue By Shri Arvind Desai – Dr Date Of Hearing 17/08/2022 Date Of Pronouncement 30/08/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For Assessment Year 2010-11 Is Directed Against The Commissioner Of Income Tax(Appeals), Pune- 8’S Order Dated 05.08.2019 Passed In Case No.Pn/Cit(A)-8/Dcitc Cir-1(2)/202/18-19/188, In Proceedings U/S.143(3) R.W.S. 147 Of The Income Tax Act, 1961 [In Short “The Act”].

disallowance of Rs.11 lakhs made in both the lower proceedings for want of the assessee’s revised return filed before the Assessing Officer. The Revenue quotes section 80A

SARASWATI MAHILA NAGARI SAHAKARI PATSANSTHA MARYADIT,AHILYANAGAR vs. ITO, WARD-2 AHILYANAGAR, AHILYANAGAR

In the result, appeal of the assessee is allowed as per

Bench: Dr.Manish Borad

disallowed the deduction u/s.80P of the Act by applying section 80A(5) of the Act. Under these given facts, judgment

KRUSHI SADHNA VIVIDH KARYAKARI SAHAKARI VIKAS SEVA SANSTHA MARYADIT,KURUNDWAD SHIROL ,KOLHAPUR vs. INCOME TAX OFFICER, ICHALKARANJI

In the result the ground number 1 raised by the Assessee is allowed

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

section 80A(5). Your appellant prays for allowing the deduction.” Submission of ld.AR : 2. Ld.AR at the outset submitted that assessee has raised additional grounds. Ld.AR submitted that ld.CIT(A) has made an enhancement of income without giving any opportunity. No notice was issued by ld.CIT(A) before enhancing the income. The issue of taxing profit without granting deduction u/sec.80P

AJINKYA MADHYAMIK SHIKSHAK SEVAK SAH. PATSANSTHA, MARYADIT,SATARA vs. INCOME TAX OFFICER, WARD-2, SATARA, SATARA

In the result, the appeal of the assessee is allowed

disallowance\nof deduction claimed u/s 80P(2)(a)(i) of Rs.36,53,721/- of the Income Tax\nAct.\nIt is appropriate to reiterate that the appellant is a cooperative society who\nfiled belated income tax return u/s 139(4) on 13.05.2021 declaring a gross\ntotal income of Rs.1,39,490/- and claimed deductions under Chapter VIA,\nspecifically under Section

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 11,, PUNE vs. HSBC SOFTWARE DEVELOPMENT (INDIA) PRIVATE LIMITED,, PUNE

In the result, CO of assessee is allowed and the appeals of Revenue are dismissed

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

disallowed by the Assessing 13 Officer invoking the provisions of section 10B(7) r.w.s. 80IA(10) of the Act. 19. On appeal before the ld. CIT(A), the ld. CIT(A) had deleted the addition by holding that the Assessing Officer had not brought any material on record establishing any arrangement between the assessee company and its AEs resulting

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 11,, PUNE vs. HSBC SOFTWARE DEVELOPMENT (INDIA) PVT.LTD,, PUNE

In the result, CO of assessee is allowed and the appeals of Revenue are dismissed

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

disallowed by the Assessing 13 Officer invoking the provisions of section 10B(7) r.w.s. 80IA(10) of the Act. 19. On appeal before the ld. CIT(A), the ld. CIT(A) had deleted the addition by holding that the Assessing Officer had not brought any material on record establishing any arrangement between the assessee company and its AEs resulting

SHRI LAXMI V K S (VIKAS) SEVA SANSTHA MARYADIT BASARGE BK,KOLHAPUR vs. ITO ASSESSMENT UNIT ITD, KOLHAPUR

In the result, the appeal is allowed for statistical purposes

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.489/Pun/2025 निर्धारण वर्ा / Assessment Year : 2015-16 Shri Laxmi Vks (Vikas) Vs. Ito, Assessment Unit, Seva Sanstha Maryadi Income Tax Department. Basarge Bk, At Basarge, Tal. Gadhinglaj, Dist. Kolhapur- 416506. Pan : Aakas3603C Appellant Respondent

disallowed the claim of deduction under section 80P 2(a)(i) and 80P2 (c )of the IT act as per the provisions of section 80A