OMMI SANDEEP,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

condone the delay of 24 days\nPage No. 2\nin filing the appeal before the Tribunal and proceed to adjudicate the appeal on\nmerits in the following paragraphs.\n4.\nThe only issue to be adjudicated in the above cited appeal is whether the\nAppellant Cooperative Society is entitled for deduction under section 80P(2)(a)(i)\nof the Act, when

THE P A C S NOH 1002,PACS VELVADAM vs. INCOME TAX OFFICER, WARD 3(5), VIJAYAWADA

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

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.199/Viz/2024 (निर्धारणवर्ा/ Assessment Year: 2017-18) The P.A.C.S Noh 1002 V. Income Tax Officer – Ward – 3(5) Pacs Velvadam, Velvadam Post C.R. Building Mylavaram, Krishna District – 521230 Andhra Pradesh Andhra Pradesh [Pan: Aabap8170G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

condone the delay of 28 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits in the following paragraphs. 4. Brief facts of the case are, assessee is a society rendering services and providing credit facilities to its members. Assessee has not filed return of income under section

PANDALAPAKA PRIMARY AGRICULTURAL CO-OP CREDIT SOCIETY LTD,EAST GODAVARI vs. INCOME-TAX OFFICER-WARD-1, KAKINADA

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.437 & 438/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2018-19 & 2020-21) Pandalapaka Primary Agricultural V. Income Tax Officer – Ward – 1 Income Tax Office Co-Op Credit Society Ltd., 3Rd Floor, Deepthi Towers 5-28/1, Pandalapaka Main Road, Kakinada – 533001 Biccavole Mandal – 533345 Andhra Pradesh [Pan: Aabap2382G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

2 & 3 are dismissed. 15. On merits, Ld.AR argued that with respect to Ground No. 4 by stating that the assessee has filed return of income in response to notice under section 148 of the Act belatedly and therefore entitled for deduction under section 80P of the Act. Ld.AR therefore pleaded to delete the disallowances of the claim of deduction

THE KONAYAPALEM PACS LTD.,CHANDARLAPADU MANDAL vs. ITO, WARD-1(3), VIJAYAWADA

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.126/Viz/2022 ("नधा"रण वष" / Assessment Year : 2017-18) The Konayapalem Primary Vs. Income Tax Officer, Agricultural Cooperative Credit Ward-(3), Society Limited, Konayapalem Vijayawada. Village, Chandarlapadu Mandal, Krishna District, Andhra Pradesh – 521182. Pan: Aacat 6987 G (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Asrss Siva Prasad, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

condone the delay of 97 days in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits in the following paragraphs. 4. Briefly stated the facts of the case are that the assessee is Primary Agricultural Cooperative Credit Society Ltd [PACS]. During the AY 2017-18, as per the information available with the Department

THE MUNDLAPADU PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,MUNDLAPADU VILLAGE vs. THE INCOME TAX OFFICER, WARD-1(3), VIJAYAWADA

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.250/Viz/2024 (िनधा"रण वष" / Assessment Year : 2017-18) The Mundlapadu Primary Vs. The Income Tax Officer, Agricultural Cooperative Credit Ward-1(3), Society Limited, Mundlapadu Vijayawada. Village & Post, Penuganchiprolu Mandal, Krishna District, Andhra Pradesh – 521190. Pan: Aacat7977J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Smt. A. Aruna, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 15/07/2024 घोषणा क" तारीख/Date Of : 25/07/2024 Pronouncement O R D E R

condone the delay of 06 days in 3 filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits in the following paragraphs. 4. Briefly stated the relevant facts of the case are that the assessee is a Primary Agricultural Cooperative Credit Society Limited. As per the information available with the Department, the assessee has deposited cash

KUNDERU PRIMARY AGRICULTURAL CO-OPERATIVE CREDIT SOCIETY LTD,KUNDERU vs. INCOME TAX OFFICER, WARD-2(4), VIJAYAWADA

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.219/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2017-18) The Kunderu Primary Agricultural Co- Vs. Income Tax Officer Operative Credit Society Ltd. Ward-2(4) D.No.3068, Kunderu, Vijayawada Kankipadu Mandal Krishna Dist [Pan : Aabat0643G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

condone the delay and admit the appeal for hearing. 3 I.T.A. No.219/Viz/2023, A.Y.2017-18 The Kunderu Primary Agricultural Co-operative Credit Society Ltd., Kunderu 3. Brief facts of the case are that the assessee is a Primary Agricultural Cooperative Society. Notice was issued to the assessee as the assessee had deposited cash of Rs.30,87,100/- in Krishna District Co-Operative

THE PAYAKARAOPETA WOMENS MUTUALLY AIDED CO OP THRIFT CREDIT SOCIETY LIMITED,PAYAKARAOPETA vs. ACIT, CIRCLE-5(1), VISAKHAPATNAM

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

Bench: the Tribunal. In respect of belated filing of the appeal, the Ld. Authorized Representative filed a petition along with an affidavit stating that due to inadvertent oversight in tracking the date, the appeal before the Tribunal was filed belatedly on 02nd June, 2025 instead of 31st May, 2025 resulting in a delay of 02 days. It was further submitted that the delay is neither intentional nor deliberate but solely due to human error and therefore pleaded that the delay of 02 days may be condon

C. Subrahmanyam, CA Assessee Represented by राज"का"ितिनिध"/ : Dr. Aparna Villuri, Sr. AR Department Represented by सुनवाईसमा"होनेकीितिथ/ : 16/09/2025 Date of Conclusion of Hearing घोषणा की तारीख/ : 18/09/2025 Date of Pronouncement ORDER PER S BALAKRISHNAN, AM: This appeal is filed by the assessee against the order of the Learned Addl / Joint Commissioner of Income Tax (Appeals), Kochi (in short

SAGARA VIKASA MUTUALLY AIDED COOP THRIFT SOCIETY LTD ,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-2(1), VISAKHAPATNAM

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

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.235/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Sagara Vikasa Mutually Aided Coop Vs. Income Tax Officer Thrift Society Ltd., Ward-2(1) Opp. Sun School Visakhapatnam Near Vuda Layout, Bheemunipatnam Visakhapatnam [Pan : Aacas9620H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

C-Deductions in respect of certain incomes”, if the return is furnished beyond the due date specified under sub-section(a) of section 139 of the Act. Since the assessee has filed the return of income beyond the time specified u/s 139(1) of the Act, the Ld.DR held that the AO has correctly applied the provision of section