NAVAGAM VIBHAG SEVA SAHKARI MANDLI LTD,NA vs. ARIVS.ITO, WARD-3, NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

80P(2)(d). 5. The Learned CIT(A)/ NFAC has erred in rejecting the delay condone petition of the assessee society for filing the appeal within prescribed time and dismissed the appeal without going through merits of the case which is unjustified and bad in law. 6. In finance Act, 2006, section

MOGAR PARTAPORE VIBHAG SEVA SAHKARI MANDLI LTD,NA vs. ARIVS.DCIT, NAVSARI CIRCLE , NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

80P(2)(d). 5. The Learned CIT(A)/ NFAC has erred in rejecting the delay condone petition of the assessee society for filing the appeal within prescribed time and dismissed the appeal without going through merits of the case which is unjustified and bad in law. 6. In finance Act, 2006, section

NAVAGAM VIBHAG SEVA SAHKARI MANDLI LTD,NA vs. ARIVS.ITO, WARD 3 , NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

80P(2)(d). 5. The Learned CIT(A)/ NFAC has erred in rejecting the delay condone petition of the assessee society for filing the appeal within prescribed time and dismissed the appeal without going through merits of the case which is unjustified and bad in law. 6. In finance Act, 2006, section

NAVAGAM VIBHAG SEVA SAHKARI MANDLI LTD.,NA vs. ARIVS.ITO, WARD 3 , NAVSARI

In the result, all the appeals filed by the assessee are hereby dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

80P(2)(d). 5. The Learned CIT(A)/ NFAC has erred in rejecting the delay condone petition of the assessee society for filing the appeal within prescribed time and dismissed the appeal without going through merits of the case which is unjustified and bad in law. 6. In finance Act, 2006, section

VAPI MARCHANT SAVING AND CREDIT CO-OP SOCIETY LIMITED ,VAPI vs. INCOME TAX OFFICER, WARD-9, VAPI, VAPI

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

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2010-2011 Vapi Merchant Saving & Credit Ito Ward-9, Co-Op Society Ltd., Income Tax Office, Nr. Vaishali Office No. 130, First Floor, Varun Vs. Char Rasta, Nh-8, Gidc, Complex, Opp. Reliance Super Vapi-396191. Market Gidc, Vapi-396195. Pan No. Aaaav 3925 E Appellant Respondent

section 80P(2)(a)(i) of the act. 80P(2)(a)(i) of the act. 3. On further appeal, the Ld. CIT(A) also upheld On further appeal, the Ld. CIT(A) also upheld the finding of the the finding of the learned Assessing Officer. Aggrieved, the assessee is in appeal learned Assessing Officer. Aggrieved, the assessee is learned Assessing

VIHAN VIBHAG CREDIT CO-OPERATIVE SOCIETY LTD.,SURAT vs. ITO, WARD 2(2)(5), SURAT

In the result, the appeal of the assessee is allowed

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.707/Srt/2025 Assessment Year: (2017-18) (Hybrid Hearing) Vihan Vibhag Credit Co-Operative Vs. Ito, Society Ltd., Ward – 2(2)(5), At & Po: Vihan, Tal – Kamrej, Surat Tapi – 394320, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabav5113F (Appellant) (Respondent) Appellant By Shri Akshay M. Modi, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 17/11/2025 Date Of Pronouncement 27/11/2025

condone the delay and admit the appeal for hearing. 6. The facts of the case in brief are that the assessee is a co-operative society, filed its return of income for AY 2017-18 on 18.07.2017, declaring total income at Rs. Nil. The case was selected for limited scrutiny under CASS. Various notices u/s 143(2

ASHWINKUMAR ARBAN CO-OPERATIVE SOCIETY LTD.,,SURAT vs. PR. COMMISSIONER OF INCOME TAX - 1, SURAT

In the result, grounds of appeal raised by the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Ashwinkumar Arban Co- Principal Commissioner Of Operative Society Ltd., Income Tax-1, Surat. Vs. 7-8, Hiranagar-2, Patel Nagar, Varachha A.K. Road, Surat- 395008 (Gujarat) Pan No. Aabta 0698 R Appellant/ Assessee Respondent/ Revenue

Section 80P(2)(d) of the Act. 4. On the other hand, the learned Commissioner of Income Tax- Departmental Representative (ld. CIT-DR) for the revenue on the condonation of delay

THE PUNA KUMBHARIA GROUP CO-OP FRUITS AND VEGE GROW SOCIETY LIMITED,SURAT vs. ACIT CIRCLE 3(2), SURAT

In the result, the appeal of the assessee is allowed

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.354 To 355/Srt/2025 Ays: (2017-18 & 2018-19) (Hybrid Hearing) The Puna Kumbharia Groud Co-Op. Vs. Acit, Fruits & Vege Grow Society Circle – 3(2), Limited, Surat Kela Yard Dumbhai, Puna Kumbhariya Road, Surat - 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaap1147N (Appellant) (Respondent) Appellant By Shri Sapnesh Sheth, Advocate Respondent By Ms Namita Patel, Sr. Dr Date Of Hearing 27/08/2025 Date Of Pronouncement 29/08/2025

80P(2)(d) of the I.T. Act. 2. It is therefore prayed that above addition made by assessing officer and confirmed by Commissioner of Income-tax (Appeals), NFAC may please be deleted. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.” 4. These two appeals filed

THE PUNA KUMBHARIA GROUP CO-OP FRUITS AND VEGE GROW SOCIETY LIMITED,SURAT vs. ACIT CIRCLE 3(2), SURAT

In the result, the appeal of the assessee is allowed

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.354 To 355/Srt/2025 Ays: (2017-18 & 2018-19) (Hybrid Hearing) The Puna Kumbharia Groud Co-Op. Vs. Acit, Fruits & Vege Grow Society Circle – 3(2), Limited, Surat Kela Yard Dumbhai, Puna Kumbhariya Road, Surat - 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaap1147N (Appellant) (Respondent) Appellant By Shri Sapnesh Sheth, Advocate Respondent By Ms Namita Patel, Sr. Dr Date Of Hearing 27/08/2025 Date Of Pronouncement 29/08/2025

80P(2)(d) of the I.T. Act. 2. It is therefore prayed that above addition made by assessing officer and confirmed by Commissioner of Income-tax (Appeals), NFAC may please be deleted. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.” 4. These two appeals filed

THE PURSHOTTAM FARMERS CO.OP COTTON GINNING & PRESSING SOCIETY LTD.,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(3), SURAT

In the result, this appeal of assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) The Purshottam Farmers Co. Op D.C.I.T., Cotton Ginning & Pressing Society Circle-2(3), Surat, Vs. Ltd., Aayakar Bhawan, Jahangirpura Gin, Jahangirpura, Majuragate, Surat, Rander, Surat, Gujarat-395009 Gujarat-395001. Pan No. Aaaat 3000 A Appellant/ Respondent Respondent/ Assessee

condonation of delay, the Bench may take decision as per law. 5. On merit, the ld. Sr. DR for the revenue fully supported the order of Assessing Officer. The ld. Sr. DR for the revenue submits that the assessee has claimed deduction under Section 80P(2

VEHEVAL MILK PRODUCER CO OPERATIVE SOCIETY LTD,SURAT vs. DCIT CIRCLE 2(1)(1), SURAT

In the result, appeal of the assessee is allowed for statistical\npurpose

condonation of delay.", "result": "Allowed", "sections": ["250", "143(3)", "144B", "80P(d)", "249(3)", "249(2)"], "issues": "Whether the CIT(A) erred

SHREE SALABATPURA URBAN CO-OP[. CREDIT SOCIETY LTD.,SURAT vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE - 2(1)(1), SURAT

In the result, this appeal of the assessee is allowed

Bench: Shri Pawan Singh(Virtual Hearing) Shree Salabatpura Urban Co. Op. D.C.I.T. Credit Society Limited, Circle-2(1)(1), Vs. 4/2424, Salabatpura Main Road, Surat. Salabatpura, Surat-395003. Pan No. Aaaas 3509 F Appellant/ Assessee Respondent/ Revenue

delay in filing appeal is condoned. Now adverting to the various grounds of appeal raised by the assessee. 5. At the outset of hearing, the ld. AR of the assessee submits that he is not pressing grounds No. 1,2,4 and 6 of the appeal and the same may be dismissed being not pressed

VASUNDHARA VRIX VANWADI JAL SINCHN VIKAS SAHAKAI MANDLI LTD.,NA vs. ARIVS.THE ASSISTANT COMMISSIONER OF INCOME TAX , NAVSARI CIRCLE, NAVSARI

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

Bench: Shri Pawan Singh(Physical Hearing) Vasundhara Vrix Vanwadi A.C.I.T., Jalsinchnvikas Sahakari Mandli Ltd., Navsari Circle, Navsari, Vs. Room No. 302, 3Rd Floor, “Vrindavan Campus” At:Lachhakadi, Post-Gangpur, Tal. Vansada, Dist.- Income Tax Office, Navsari, Gujarat-396050. Charpool, Awabaug, Pan No. Aaajv 0058 M Navsari, Gujarat-396445. Appellant/ Assessee Respondent/ Revenue

2 Vasundhara Vrix Vanwadi Jalsinchnvikas Sahakari Mandli Ltd. Vs ACIT filing the appeal belatedly rather there is a chance that delay may not be condoned. 3. On merit, the ld. AR of the assesse submits that the ld. CIT(A) passed the ex parte order without considering the merit of the case. The order

BHOJALRAM URBAN CO OP CREDIT SOCIETY LTD.,SURAT vs. ITO, WARD 3(3)(1), SURAT

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

2 SCC 387\nthat whenever substantial justice and technical considerations are opposed to each\nother, the cause of substantial justice must be preferred by adopting a justice-\noriented approach. Thus, taking into account the provision of section 253(5) and the\ndecision of Hon'ble Supreme Court, we take a judicious view and condone delay in\nthis appeal