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)

E R Per Arun Khodpia, AM: The captioned appeals are filed by the assessee against the order of Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi under section 250 of the Income Tax Act, 1961 for AY2013-04 dated 21.06.2023, AY2017-18, AY2018-19 & AY2020-21 all dated 22.06.2023, against the order of Assessing Officer under section

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)

E R Per Arun Khodpia, AM: The captioned appeals are filed by the assessee against the order of Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi under section 250 of the Income Tax Act, 1961 for AY2013-04 dated 21.06.2023, AY2017-18, AY2018-19 & AY2020-21 all dated 22.06.2023, against the order of Assessing Officer under section

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)

E R Per Arun Khodpia, AM: The captioned appeals are filed by the assessee against the order of Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi under section 250 of the Income Tax Act, 1961 for AY2013-04 dated 21.06.2023, AY2017-18, AY2018-19 & AY2020-21 all dated 22.06.2023, against the order of Assessing Officer under section

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)

E R Per Arun Khodpia, AM: The captioned appeals are filed by the assessee against the order of Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi under section 250 of the Income Tax Act, 1961 for AY2013-04 dated 21.06.2023, AY2017-18, AY2018-19 & AY2020-21 all dated 22.06.2023, against the order of Assessing Officer under section

SEWA SAHAKARI SAMITI SIRRI, ,BALOD vs. INCOME TAX OFFICER, WARD-1(3), BHILAI, BHILAI

In the result, the appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.109/Rpr/2026 िनधा"रण वष" /Assessment Year: 2016-17 Sewa Sahkari Samiti Sirri, Village & Post:Sirri, Tehsil Gunderdehi, District Balod, Chhattsigarh, 491221 Pan: Aagas8961H .......अपीलाथ" / Appellant बनाम / V/S.

E), Ward-1 dated 05.02.2026. The relevant paras are extracted as follows: 4 Sewa Sahkari Samiti, Sirri Vs. Income-Tax Officer, Bhilai “2. Brief facts in this case are that the assessee Sewa Sahakari Samiti Latabod is a Primary Agricultural Cooperative Society registered vide Registration No.560, dated 16.09.1960. The primary activity of the Cooperative Society are viz. (i) carrying

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, BHENDRI ,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, KODEBOD,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, KODEBOD,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, DOMA,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, DOMA,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, DOMA,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, DOMA,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, KURUD,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, SANKARDAH,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, KOSMARRA,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, SANKARDAH,DHAMTARI vs. INOCME 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, KURUD,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, MADELI,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