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10 results for “disallowance”+ Section 80P(2)(c)clear

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Key Topics

Section 80P42Section 80P(2)(a)22Section 143(3)16Deduction9Disallowance9Section 2546Section 2(19)6Section 2716Section 36Section 22

N.E. RAILWAY EMPLOYEES MULTI STATE PRIMARY CO-OPRATIVE BANK LTD., ,GORAKHPUR vs. ACIT, RANGE - 01,, GORAKHPUR

In the result, the appeals of the assessee for the assessment years 2009-

ITA 80/VNS/2018[2009-2010]Status: DisposedITAT Varanasi09 Jun 2022AY 2009-2010

Bench: Hon’Ble Sh. Vijay Pal Rao & Hon’Ble Sh. Ramit Kocharay: 2009-10 Ay: 2013-14 Ay: 2014-15 N.E. Railway Employees Multi State V. Acit, Primary Co-Operative Bank Ltd., Range-1, Gorakhpur Railway Colony, Mohaddipur Road, Gorakhpur, U.P. Pan-Aaajn0595P (Appellant) (Respondent) Appellant By: Anil Kumar Pandey, Advocate Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 24.05.2022 Date Of Pronouncement: 09.06.2022 O R D E R

For Appellant: Anil Kumar Pandey, AdvocateFor Respondent: Sh. A.K. Singh, Sr. D.R
Section 142(1)Section 143(3)Section 156Section 4Section 80PSection 80P(2)(a)

disallowed the claim of deduction under section 80P to the assessee. The assessee challenged the action of the AO before the CIT(A) but could not succeeded as the CIT(A) has upheld the order of the AO denying the claim of deduction under section 80P. 3. Before the Tribunal, the learned AR of the assessee has submitted that

6
Penalty6

N.E. RAILWAY EMPLOYEES MULTI STATE PRIMARY COOPERATIVE BANK LTD.,,GORAKHPUR vs. ACIT, RANGE - 01, GORAKHPUR

In the result, the appeals of the assessee for the assessment years 2009-

ITA 81/VNS/2018[2013-2014]Status: DisposedITAT Varanasi09 Jun 2022AY 2013-2014

Bench: Hon’Ble Sh. Vijay Pal Rao & Hon’Ble Sh. Ramit Kocharay: 2009-10 Ay: 2013-14 Ay: 2014-15 N.E. Railway Employees Multi State V. Acit, Primary Co-Operative Bank Ltd., Range-1, Gorakhpur Railway Colony, Mohaddipur Road, Gorakhpur, U.P. Pan-Aaajn0595P (Appellant) (Respondent) Appellant By: Anil Kumar Pandey, Advocate Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 24.05.2022 Date Of Pronouncement: 09.06.2022 O R D E R

For Appellant: Anil Kumar Pandey, AdvocateFor Respondent: Sh. A.K. Singh, Sr. D.R
Section 142(1)Section 143(3)Section 156Section 4Section 80PSection 80P(2)(a)

disallowed the claim of deduction under section 80P to the assessee. The assessee challenged the action of the AO before the CIT(A) but could not succeeded as the CIT(A) has upheld the order of the AO denying the claim of deduction under section 80P. 3. Before the Tribunal, the learned AR of the assessee has submitted that

N.E. RAILWAY EMPLOYEES MULTI STATE PRIMARY COOPARATIVE BANK LTD.,,GORAKHPUR vs. ACIT, RANGE - 01,, GORAKHPUR

In the result, the appeals of the assessee for the assessment years 2009-

ITA 82/VNS/2018[2014-2015]Status: DisposedITAT Varanasi09 Jun 2022AY 2014-2015

Bench: Hon’Ble Sh. Vijay Pal Rao & Hon’Ble Sh. Ramit Kocharay: 2009-10 Ay: 2013-14 Ay: 2014-15 N.E. Railway Employees Multi State V. Acit, Primary Co-Operative Bank Ltd., Range-1, Gorakhpur Railway Colony, Mohaddipur Road, Gorakhpur, U.P. Pan-Aaajn0595P (Appellant) (Respondent) Appellant By: Anil Kumar Pandey, Advocate Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 24.05.2022 Date Of Pronouncement: 09.06.2022 O R D E R

For Appellant: Anil Kumar Pandey, AdvocateFor Respondent: Sh. A.K. Singh, Sr. D.R
Section 142(1)Section 143(3)Section 156Section 4Section 80PSection 80P(2)(a)

disallowed the claim of deduction under section 80P to the assessee. The assessee challenged the action of the AO before the CIT(A) but could not succeeded as the CIT(A) has upheld the order of the AO denying the claim of deduction under section 80P. 3. Before the Tribunal, the learned AR of the assessee has submitted that

ACIT, CIRCLE - 2,, GORAKHPUR vs. M/S SEORAHI COOPARETIVE CANE DEVELOPMENT UNION LTD.,, SEORAHI

In the result, appeal filed by Revenue in ITA No

ITA 144/VNS/2019[2013-2014]Status: DisposedITAT Varanasi09 Jun 2022AY 2013-2014

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 The Asst. Commissioner Of M/S. Seorahi Cooperative Cane Income Tax, V. Development Union Ltd. Circle-2, Seorahi, Gorakhpur, U.P. Kushinagar, U.P. Pan:Aabas8968D (Appellant) (Respondent)

For Appellant: None, written submissions filed by the assesseeFor Respondent: Shri Ramendra Kumar Vishwakarma, CIT DR
Section 142(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 80P(2)(a)

C between us and the sugar mill making payment 2 Assessment Year: 2013-14 ACIT, Circle-2, Gorakhpur v. M/s Seorahi Cooperative Cane Development Union Ltd.,Seorahi, Kushinagar of commission to us. If there is no such agreement, no supply of the sugar cane of the members can be made to the sugar mills. Apart from it , the whole supply

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 55/VNS/2023[2018-2019]Status: DisposedITAT Varanasi26 Sept 2023AY 2018-2019

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)

section SOP (1) and 80P (2) (II) FURTHR CBDT ISSUED “circular no. 6/2010 (F. NO. 173 (3)/44/2009-IT (A-l) DATED 20.09.2010 C to give more and more clarity on 80P deduction. Therefore, the assessee is assessed as status of AOP. From aforesaid discussion it is held that assesseee is not entitled for deduction u/s 80P

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 51/VNS/2023[2009-2010]Status: DisposedITAT Varanasi26 Sept 2023AY 2009-2010

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)

section SOP (1) and 80P (2) (II) FURTHR CBDT ISSUED “circular no. 6/2010 (F. NO. 173 (3)/44/2009-IT (A-l) DATED 20.09.2010 C to give more and more clarity on 80P deduction. Therefore, the assessee is assessed as status of AOP. From aforesaid discussion it is held that assesseee is not entitled for deduction u/s 80P

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 56/VNS/2023[2019-2020]Status: DisposedITAT Varanasi26 Sept 2023AY 2019-2020

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)

section SOP (1) and 80P (2) (II) FURTHR CBDT ISSUED “circular no. 6/2010 (F. NO. 173 (3)/44/2009-IT (A-l) DATED 20.09.2010 C to give more and more clarity on 80P deduction. Therefore, the assessee is assessed as status of AOP. From aforesaid discussion it is held that assesseee is not entitled for deduction u/s 80P

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 52/VNS/2023[2010-2011]Status: DisposedITAT Varanasi26 Sept 2023AY 2010-2011

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)

section SOP (1) and 80P (2) (II) FURTHR CBDT ISSUED “circular no. 6/2010 (F. NO. 173 (3)/44/2009-IT (A-l) DATED 20.09.2010 C to give more and more clarity on 80P deduction. Therefore, the assessee is assessed as status of AOP. From aforesaid discussion it is held that assesseee is not entitled for deduction u/s 80P

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 53/VNS/2023[2011-2012]Status: DisposedITAT Varanasi26 Sept 2023AY 2011-2012

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)

section SOP (1) and 80P (2) (II) FURTHR CBDT ISSUED “circular no. 6/2010 (F. NO. 173 (3)/44/2009-IT (A-l) DATED 20.09.2010 C to give more and more clarity on 80P deduction. Therefore, the assessee is assessed as status of AOP. From aforesaid discussion it is held that assesseee is not entitled for deduction u/s 80P

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U. P.. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 54/VNS/2023[2017-2018]Status: DisposedITAT Varanasi26 Sept 2023AY 2017-2018

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)

section SOP (1) and 80P (2) (II) FURTHR CBDT ISSUED “circular no. 6/2010 (F. NO. 173 (3)/44/2009-IT (A-l) DATED 20.09.2010 C to give more and more clarity on 80P deduction. Therefore, the assessee is assessed as status of AOP. From aforesaid discussion it is held that assesseee is not entitled for deduction u/s 80P