GRAMIN SEWA SAHAKRI SAMITI MARYADIT, DHARSIWA,RAIPUR vs. INCOME TAX OFFICER 1(2), RAIPUR, RAIPUR

Bench: Shri Ravish Sood

b)............................................................................................ (c)............................................................................................ (d) in respect of any income by way of interest or dividends derived by the co-operative society from its investments with any other co-operative society, the whole of such income;” On a perusal of Sec. 80P(2)(d), it can safely be gathered that interest income derived by an assessee co-operative society from its investments

GRAMIN SEWA SAHAKARI SAMITI (MARYADIT), GAURBHAT,RAIPUR vs. INCOME TAX OFFICER-1(2), RAIPUR, RAIPUR

Bench: Shri Ravish Sood

b)............................................................................................ (c)............................................................................................ (d) in respect of any income by way of interest or dividends derived by the co-operative society from its investments with any other co-operative society, the whole of such income;” On a perusal of Sec. 80P(2)(d), it can safely be gathered that interest income derived by an assessee co-operative society from its investments

CHHATTISGARH SAHAKARI SAKH SAMITI MARYADIT, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-1(2), BHILAI, DURG

In the result, appeals filed by the assessee in ITA No 284, 286 &

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.284,285,286,287/Rpr/2023) (Assessment Year:2013-14,2017-18,2018-19,2020-21)

B. Commissioner Of Income Tax 17, Mumbai Appelant(S) Vs. M/S Anna Saheb Patil Mathadi Kamgar Sahkari Pathpedi Limited (S.C. Case) also decide of claim of s 80P(2). C. Shree Keshorai Patan Sahakari ..... Vs. I.T.O. Bundi On 31 January 2018 please see page no.- 3 pr. 6.1 As regards the claim u/s 80P(2)(d), we find that

CHHATTISGARH SAHAKARI SAKH SAMITI MARYADIT, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-1(2), BHILAI, DURG

In the result, appeals filed by the assessee in ITA No 284, 286 &

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.284,285,286,287/Rpr/2023) (Assessment Year:2013-14,2017-18,2018-19,2020-21)

B. Commissioner Of Income Tax 17, Mumbai Appelant(S) Vs. M/S Anna Saheb Patil Mathadi Kamgar Sahkari Pathpedi Limited (S.C. Case) also decide of claim of s 80P(2). C. Shree Keshorai Patan Sahakari ..... Vs. I.T.O. Bundi On 31 January 2018 please see page no.- 3 pr. 6.1 As regards the claim u/s 80P(2)(d), we find that

CHHATTISGARH SAHAKARI SAKH SAMITI MARYADIT, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-1(2), BHILAI, DURG

In the result, appeals filed by the assessee in ITA No 284, 286 &

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.284,285,286,287/Rpr/2023) (Assessment Year:2013-14,2017-18,2018-19,2020-21)

B. Commissioner Of Income Tax 17, Mumbai Appelant(S) Vs. M/S Anna Saheb Patil Mathadi Kamgar Sahkari Pathpedi Limited (S.C. Case) also decide of claim of s 80P(2). C. Shree Keshorai Patan Sahakari ..... Vs. I.T.O. Bundi On 31 January 2018 please see page no.- 3 pr. 6.1 As regards the claim u/s 80P(2)(d), we find that

CHHATTISGARH SAHAKARI SAKH SAMITI MARYADIT, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-1(2), BHILAI, DURG

In the result, appeals filed by the assessee in ITA No 284, 286 &

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.284,285,286,287/Rpr/2023) (Assessment Year:2013-14,2017-18,2018-19,2020-21)

B. Commissioner Of Income Tax 17, Mumbai Appelant(S) Vs. M/S Anna Saheb Patil Mathadi Kamgar Sahkari Pathpedi Limited (S.C. Case) also decide of claim of s 80P(2). C. Shree Keshorai Patan Sahakari ..... Vs. I.T.O. Bundi On 31 January 2018 please see page no.- 3 pr. 6.1 As regards the claim u/s 80P(2)(d), we find that

GRAMIN SEWA SAHAKARI SAMITI MARYADIT, KHAUNA,RAIPUR vs. INCOME TAX OFFICER-1(2), RAIPUR, RAIPUR

Bench: Shri Ravish Sood

b)............................................................................................ (c)............................................................................................ (d) in respect of any income by way of interest or dividends derived by the co-operative society from its investments with any other co-operative society, the whole of such income;” On a perusal of Sec. 80P(2)(d), it can safely be gathered that interest income derived by an assessee co-operative society from its investments

GRAMIN SEWA SAHAKARI SAMITI MARYADIT, LAWAN,BALODA BAZAR vs. INCOME TAX OFFICER, WARD-BHATAPARA, BALODA BAZAR

Bench: Shri Ravish Sood

b)............................................................................................ (c)............................................................................................ (d) in respect of any income by way of interest or dividends derived by the co-operative society from its investments with any other co-operative society, the whole of such income;” On a perusal of Sec. 80P(2)(d), it can safely be gathered that interest income derived by an assessee co-operative society from its investments

GRAMIN SEWA SAHAKARI SAMITI MARYADIT, LAWAN,BALODA BAZAR vs. INCOME TAX OFFICER, WARD-BHATAPARA, BALODA BAZAR

Bench: Shri Ravish Sood

b)............................................................................................ (c)............................................................................................ (d) in respect of any income by way of interest or dividends derived by the co-operative society from its investments with any other co-operative society, the whole of such income;” On a perusal of Sec. 80P(2)(d), it can safely be gathered that interest income derived by an assessee co-operative society from its investments

GRAMIN SEWA SAHAKARI SAMITI MARYADIT, LAWAN,BALODA BAZAR vs. INCOME TAX OFFICER, WARD-BHATAPARA, BALODA BAZAR

Bench: Shri Ravish Sood

b)............................................................................................ (c)............................................................................................ (d) in respect of any income by way of interest or dividends derived by the co-operative society from its investments with any other co-operative society, the whole of such income;” On a perusal of Sec. 80P(2)(d), it can safely be gathered that interest income derived by an assessee co-operative society from its investments

GRAMIN SEWA SAHAKARI SAMITI MARYADIT, LAWAN,BALODA BAZAR vs. INCOME TAX OFFICER, WARD-BHATAPARA, BALODA BAZAR

Bench: Shri Ravish Sood

b)............................................................................................ (c)............................................................................................ (d) in respect of any income by way of interest or dividends derived by the co-operative society from its investments with any other co-operative society, the whole of such income;” On a perusal of Sec. 80P(2)(d), it can safely be gathered that interest income derived by an assessee co-operative society from its investments

GRAMIN SEWA SAHAKRI SAMITI MARYADIT, DHARSIWA,RAIPUR vs. INCOME TAX OFFICER 1(2), RAIPUR, RAIPUR

Bench: Shri Ravish Sood

b)............................................................................................ (c)............................................................................................ (d) in respect of any income by way of interest or dividends derived by the co-operative society from its investments with any other co-operative society, the whole of such income;” On a perusal of Sec. 80P(2)(d), it can safely be gathered that interest income derived by an assessee co-operative society from its investments

GRAMIN SEWA SAHAKARI SAMITI MARYADIT, KHAUNA,RAIPUR vs. INCOME TAX OFFICER-1(2), RAIPUR, RAIPUR

Bench: Shri Ravish Sood

b)............................................................................................ (c)............................................................................................ (d) in respect of any income by way of interest or dividends derived by the co-operative society from its investments with any other co-operative society, the whole of such income;” On a perusal of Sec. 80P(2)(d), it can safely be gathered that interest income derived by an assessee co-operative society from its investments

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR vs. CHHATTISGARH RAJYA SAHAKARI AWAS SANGH (MARYADIT), RAIPUR

In the result, the appeal of the revenue is dismissed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 206/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16 The Assistant Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Chhattisgarh Rajya Sahkari Awas Sangh Maryadit C-191, Tagore Nagar, Raipur (C.G.) Pan : Aaaac5903F ……""यथ" / Respondent

disallowed the assessee’s claim for deduction u/s.80P of the Act of Rs.1,63,14,289/- (out of Rs.1,78,54,220/-). Accordingly, the A.O vide his order passed u/s. 143(3) r.w.s. 147 of the Act dated 26.12.2018 determined the income of the assessee society at Rs.1,63,14,290/-. 4. Aggrieved the assessee carried the matter in appeal

ADIM JATI SEWA SAHAKARI SAMITI MARYADIT, DHORRA,GARIYABAND vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 25/Rpr/2022 "नधा"रण वष" / Assessment Year : 2016-17 Adim Jati Sewa Sahakari Samiti Maryadit, Dhorra Ground Floor, Main Road Dhorra, Gariyaband(C.G)-493889 Pan: Aabaa7991C .......अपीलाथ" / Appellant बनाम / V/S. Acit, Circle 1(1) Revenue Building, Civil Lines Raipur (C.G.)-492001 ……""यथ" / Respondent

section which kindly be allowed. 3 5. That under the facts and the law the Ld.CIT (Appeals) NFAC, Delhi further erred in confirming the rejection of claim of the appellant for deduction of commission income earned at Rs. 2,73,661 u/s. 80P(2). Prayed that the above income is deductible u/s. 80P(2). 6.That Under the facts

GRAMIN SEWA SAHAKARI SAMITI, BHAKHARA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

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

Bench: Shri Ravish Sood

disallowing the deduction u/s80P(2) of other income including dividend income of Rs.7,15,444/ and membership fees/entry fees income of Rs.285/ totaling to Rs. 7,15,729/. The learned AO has only allowed dividend income of Rs.1,53,238/ as exempt and the entire amount of Rs 5,62,206/ which is clearly eligible for the deduction u/s80P(2

GRAMIN SEWA SAHAKARI SAMITI, BHAKHARA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

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

Bench: Shri Ravish Sood

disallowing the deduction u/s80P(2) of other income including dividend income of Rs.7,15,444/ and membership fees/entry fees income of Rs.285/ totaling to Rs. 7,15,729/. The learned AO has only allowed dividend income of Rs.1,53,238/ as exempt and the entire amount of Rs 5,62,206/ which is clearly eligible for the deduction u/s80P(2

GRAMIN SEWA SAHAKARI SAMITI, BHAKHARA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

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

Bench: Shri Ravish Sood

disallowing the deduction u/s80P(2) of other income including dividend income of Rs.7,15,444/ and membership fees/entry fees income of Rs.285/ totaling to Rs. 7,15,729/. The learned AO has only allowed dividend income of Rs.1,53,238/ as exempt and the entire amount of Rs 5,62,206/ which is clearly eligible for the deduction u/s80P(2

GRAMIN SEWA SAHAKARI SAMITI, DONAR,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

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

Bench: Shri Ravish Sood

disallowing the deduction u/s80P(2) of other income including dividend income of Rs.7,15,444/ and membership fees/entry fees income of Rs.285/ totaling to Rs. 7,15,729/. The learned AO has only allowed dividend income of Rs.1,53,238/ as exempt and the entire amount of Rs 5,62,206/ which is clearly eligible for the deduction u/s80P(2