THE SEWA SAHAKARI SAMITIT MARYADIT,JOSHILAMATI,RAJNANDGAON vs. THE INCOME TAX OFFICER -1,, RAJNANDGAON

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

disallowance @35% out of income in paddy procurement business made by the Ld. AO claimed by the appellant u/s.80P(2)(a)(iii) out of Rs.16,21,218/- observing that paddy is also procured from other the members. Prayed that paddy has been procured from members of appellant society & therefore, provision of section 80P

THE SEWA SAHAKARI SAMITIT MARYADIT,RAMPUR,RAJNANDGAON vs. THE INCOME TAX OFFICER-1, RAJNANDGAON

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

disallowance @35% out of income in paddy procurement business made by the Ld. AO claimed by the appellant u/s.80P(2)(a)(iii) out of Rs.16,21,218/- observing that paddy is also procured from other the members. Prayed that paddy has been procured from members of appellant society & therefore, provision of section 80P

THE SEWA SAHAKARI SAMITIT MARYADIT,SINGHOLA,RAJNANDGAON vs. THE INCOME TAX OFFICER-1, RAJNANDGAON

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

disallowance @35% out of income in paddy procurement business made by the Ld. AO claimed by the appellant u/s.80P(2)(a)(iii) out of Rs.16,21,218/- observing that paddy is also procured from other the members. Prayed that paddy has been procured from members of appellant society & therefore, provision of section 80P

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,BALODA BAZAR(C.G0 vs. THE INCOME TAX OFFICER 1(3), RAIPUR (CG)

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

disallowance @35% out of income in paddy procurement business made by the Ld. AO claimed by the appellant u/s.80P(2)(a)(iii) out of Rs.16,21,218/- observing that paddy is also procured from other the members. Prayed that paddy has been procured from members of appellant society & therefore, provision of section 80P

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,RAIPUR (CG) vs. THE INCOME TAX OFFICER 1(3), RAIPUR (CG)

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

disallowance @35% out of income in paddy procurement business made by the Ld. AO claimed by the appellant u/s.80P(2)(a)(iii) out of Rs.16,21,218/- observing that paddy is also procured from other the members. Prayed that paddy has been procured from members of appellant society & therefore, provision of section 80P

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,RAIPUR (CG) vs. THE INCOME TAX OFFICER 1(3), RAIPUR (CG)

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

disallowance @35% out of income in paddy procurement business made by the Ld. AO claimed by the appellant u/s.80P(2)(a)(iii) out of Rs.16,21,218/- observing that paddy is also procured from other the members. Prayed that paddy has been procured from members of appellant society & therefore, provision of section 80P

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,RAIPUR (CG) vs. THE INCOME TAX OFFICER 1(3), RAIPUR (CG)

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

disallowance @35% out of income in paddy procurement business made by the Ld. AO claimed by the appellant u/s.80P(2)(a)(iii) out of Rs.16,21,218/- observing that paddy is also procured from other the members. Prayed that paddy has been procured from members of appellant society & therefore, provision of section 80P

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,RAIPUR vs. THE INCOME TAX OFFICER 1(3), RAIPUR (CG)

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

disallowance @35% out of income in paddy procurement business made by the Ld. AO claimed by the appellant u/s.80P(2)(a)(iii) out of Rs.16,21,218/- observing that paddy is also procured from other the members. Prayed that paddy has been procured from members of appellant society & therefore, provision of section 80P

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. THE INCOME TAX OFFICER, DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

disallowance @35% out of income in paddy procurement business made by the Ld. AO claimed by the appellant u/s.80P(2)(a)(iii) out of Rs.16,21,218/- observing that paddy is also procured from other the members. Prayed that paddy has been procured from members of appellant society & therefore, provision of section 80P

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. THE INCOME TAX OFFICER, DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

disallowance @35% out of income in paddy procurement business made by the Ld. AO claimed by the appellant u/s.80P(2)(a)(iii) out of Rs.16,21,218/- observing that paddy is also procured from other the members. Prayed that paddy has been procured from members of appellant society & therefore, provision of section 80P

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. THE INCOME TAX OFFICER, DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

disallowance @35% out of income in paddy procurement business made by the Ld. AO claimed by the appellant u/s.80P(2)(a)(iii) out of Rs.16,21,218/- observing that paddy is also procured from other the members. Prayed that paddy has been procured from members of appellant society & therefore, provision of section 80P

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,RAIPUR (CG) vs. TJE INCOME TAX OFFICER 1(3), RAIPUR (CG)

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

disallowance @35% out of income in paddy procurement business made by the Ld. AO claimed by the appellant u/s.80P(2)(a)(iii) out of Rs.16,21,218/- observing that paddy is also procured from other the members. Prayed that paddy has been procured from members of appellant society & therefore, provision of section 80P

THE SEWA SAHAKARI SAMITIT MARYADIT,GHATULA,RAJNANDGAON vs. THE INCOME TAX OFFICER-2, RAJNANDGAON

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

disallowance @35% out of income in paddy procurement business made by the Ld. AO claimed by the appellant u/s.80P(2)(a)(iii) out of Rs.16,21,218/- observing that paddy is also procured from other the members. Prayed that paddy has been procured from members of appellant society & therefore, provision of section 80P

THE SEWA SAHAKARI SAMITIT MARYADIT,SOMNI,RAJNANDGAON vs. THE INCOME TAX OFFICER-2, RAJNANDGAON

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

disallowance @35% out of income in paddy procurement business made by the Ld. AO claimed by the appellant u/s.80P(2)(a)(iii) out of Rs.16,21,218/- observing that paddy is also procured from other the members. Prayed that paddy has been procured from members of appellant society & therefore, provision of section 80P

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,RAIPUR (CG) vs. THE INCOME TAX OFFICER 1(3), RAIPUR (CG)

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

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2011-12 Gramin Seva Sahakari Samiti Maryadit, Vs. Income Tax Officer 1(3), Vill. Mohda Tilda, Aaykar Bhavan, Raipur, Civil Lines, Raipur (Cg). Raipur, Pan: Aaaag9755H Raipur (Cg).

disallowance of deduction under Section 80P in respect of interest of 6 Rs.26,41,215/- and dividend of Rs. 1,40,839/- on investments

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Arun Khodpia

section (4) of Sec. 80P was that the co- operative banks which were functioning at par with other banks would no more be entitled for claim of deduction under Sec. 80P(4) of the Act. Insofar the reliance placed by the Pr. CIT on the judgment of the Hon’ble Supreme Court in the case of Totgars Co-operative Sale

GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. INCOME TAX OFFICER , DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Arun Khodpia

section (4) of Sec. 80P was that the co- operative banks which were functioning at par with other banks would no more be entitled for claim of deduction under Sec. 80P(4) of the Act. Insofar the reliance placed by the Pr. CIT on the judgment of the Hon’ble Supreme Court in the case of Totgars Co-operative Sale

THE GRAMIN SEWA SAHAKARI SAMITI MARYADIT,RAIPUR (CG) vs. THE INCOME TAX OFFICER, WARD-1(3),RAIPUR, RAIPUR (CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

section (4) of Sec. 80P was that the co- operative banks which were functioning at par with other banks would no more be entitled for claim of deduction under Sec. 80P(4) of the Act. Insofar the reliance placed by the Pr. CIT on the judgment of the Hon’ble Supreme Court in the case of Totgars Co-operative Sale