ACIT, CIRCLE-2(1), VISAKHAPATNAM vs. VIZAG SEAPORT PVT. LTD., VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon‟Ble & Shri S Balakrishnan, Hon‟Ble(Through Hybrid Hearing) आयकरअपीलसं./ I.T.A. No. 383/Viz/2017 (धनधाारणिर्ा/ Assessment Year : 2012-13) The Assistant Commissioner Of Vs. M/S. Vizag Seaport Pvt Ltd., Income Tax, Administrative Block, Circle-5(1), S4 Gallery, Port Area, Visakhapatnam. Visakhapatnam – 530035. (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent) [Pan :Aabcv2484K] अपीलाथी की ओर से/ Assessee By : Sri Fenil A Bhatt, Ar प्रत्याथी की ओर से/ Revenue By : Dr. Satyasai Rath, Cit-Dr सुनिाई की तारीख/ Date Of Hearing : 15/02/2024 घोर्णा की तारीख/Date Of : /04/2024 Pronouncement O R D E R Pers. Balakrishnan:

disallowance does deincentivize not deducting tax at source, when such tax deductions are due, but, so far as the legal

THE GUNDUGOLANU LARGE SIZE COOPERATIVE SOCIETY LIMITED ,GUNDUGOLANU vs. NFAC, DELHI

disallowed a deduction of Rs. 68,25,879/- under section 80P(2)(a)(i) and also disallowed a deduction of Rs. 65,462/- under

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)

disallowance of deduction claimed u/s 10AA or under any of the provisions of Chapter VI-A under the heading “C-Deductions

THE ELURU COOPERATIVE HOUSE MORTGAGE SOCIETY LTD.,,ELURU vs. INCOME-TAX OFFICER, WARD - 1,, ELURU

disallowance of claim\nof deduction u/s 80P(2)(a)(i) of Rs. 28,81,720/- for the alleged reason that

GOWRIPATNAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,GOWRIPATNAM vs. ITO, WARD-1, TADEPALLIGUDEM

deduction u/s\n80P(2)(a)(i).\n5. The appellant craves leave to add, alter, or amend any grounds of\nappeal at thetime of hearing.”\n8. The only issue emanating from the grounds raised by the assessee is with\nrespect to disallowance

GOWRIPATNAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,GOWRIPATNAM vs. ITO, WARD-1, TADEPALLIGUDEM

deduction under section 80P. The Assessing Officer (AO) disallowed this deduction, citing the belated filing of the return.", "held": "The Tribunal

NO 1431 LEMELLEPADU PRIMARY AGRICULTURAL CO OP SOCIETY LIMITED,GUNTUR vs. INCOME TAX OFFICER, WARD 1(3), GUNTUR

In the result, appeals of the assessees are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.255/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2018-19) Unagatla Large Sized Co-Operative Vs. Income Tax Officer Credit Society Ltd., Chagallu Mandal Ward-2 [Pan : Aaaau3979M] Tanuku आयकर अपील सं./I.T.A.No.267/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2018-19) Raghunayaka Large Sized Co- Vs. Income Tax Officer Operative Credit Society Ltd., Ward-1 D.No.10-122, Near Ramalayam Tadepalligudem Chinnayyagudem West Godavari Dist. [Pan : Aaeat9533A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

disallowing the deduction u/s 80P and making disallowance of delayed payments of employees contribution for PF and ESI contribution amounting

UNAGATLA LARGE SIZED COOPERATIVE CREDIT SOCIETY LIMITED,CHAGALLU MANDAL vs. INCOME TAX OFFICER, WARD-2, TANUKU

In the result, appeals of the assessees are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.255/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2018-19) Unagatla Large Sized Co-Operative Vs. Income Tax Officer Credit Society Ltd., Chagallu Mandal Ward-2 [Pan : Aaaau3979M] Tanuku आयकर अपील सं./I.T.A.No.267/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2018-19) Raghunayaka Large Sized Co- Vs. Income Tax Officer Operative Credit Society Ltd., Ward-1 D.No.10-122, Near Ramalayam Tadepalligudem Chinnayyagudem West Godavari Dist. [Pan : Aaeat9533A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

disallowing the deduction u/s 80P and making disallowance of delayed payments of employees contribution for PF and ESI contribution amounting

THE RAGHUNAYAKA LARGE SIZED COOPERATIVE CREDIT SOCIETY LIMITED,CHINNAYYAGUDEM vs. INCOME TAX OFFICER, WARD-1, TADEPALLIGUDEM

In the result, appeals of the assessees are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.255/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2018-19) Unagatla Large Sized Co-Operative Vs. Income Tax Officer Credit Society Ltd., Chagallu Mandal Ward-2 [Pan : Aaaau3979M] Tanuku आयकर अपील सं./I.T.A.No.267/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2018-19) Raghunayaka Large Sized Co- Vs. Income Tax Officer Operative Credit Society Ltd., Ward-1 D.No.10-122, Near Ramalayam Tadepalligudem Chinnayyagudem West Godavari Dist. [Pan : Aaeat9533A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

disallowing the deduction u/s 80P and making disallowance of delayed payments of employees contribution for PF and ESI contribution amounting

GOWRIPATNAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,GOWRIPATNAM vs. ITO, WARD-1, TADEPALLIGUDEM

disallowing deduction under Section 80P of the Income Tax Act, 1961. The disallowance was primarily based on the ground that

THE KRISHNA FARMERS SERVICE COOPERATIVE SOCIETY LIMITED,JAGGAIAHPET vs. INCOME TAX OFFICER, WARD -1(3), VIJAYAWADA

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

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Ble

disallowance of deduction claimed u/s 80P amounting to Rs.91,18,441/- though the assessee claimed deduction u/s 80P in the return

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

disallowing the deduction claimed U/s. 80P of the Act as the assessee filed return of income and claimed deduction U/s. 80P of the Act. 6. The Ld. CIT(A)-NFAC

KANASAPALLI PACS LTD,KANASAPALLI vs. ITO, WARD-3(4), VIJAYAWADA

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.125/Viz/2022 ("नधा"रण वष" / Assessment Year : 2017-18) Kanasanapalli Pacs Ltd., Vs. Income Tax Officer, Kanasanapalli Post, Ward-3(4), Agiripalli Mandal, Vijayawada. Krishna District, Andhra Pradesh-521212. Pan: Aabak 4998 F (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri Asrss Siva Prasad, Ar ""याथ" क" ओर से / Revenue By : Dr. Aparna Villuri, Sr. Ar

disallowing the deduction claimed U/s. 80P of the Act as the assessee has filed return of income and claimed deduction

CHANUBANDA PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LTD,KRISHNA DIST vs. INCOME TAX OFFICER, WARD-3(5), VIJAYAWADA

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.152/Viz/2023 (निर्धारण वर्ा / Assessment Year :2017-18) The Chanubanda Primary Vs. The Income Tax Officer, Agricultural Cooperative Credit Ward-3(5), Society Limited, Chanubanda Vijayawada. Village, Chatrai Mandal, Krishna District, Andhra Pradesh–521214. Pan: Aacat 7978 H (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : Sri Asrss Siva Prasad, Ar प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

disallowance of deduction claimed U/s. 80P amounting to Rs. 4,19,507/-. 2. Both in law and in facts of the case

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

deduction under section\n80P of the Act. Ld.AR therefore pleaded to delete the disallowances of the\nclaim of deduction made

GUNTUPALLI NAGESWARA RAO,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 1(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

disallowance made by the assessee of his claim for deductions viz (i) deduction under section 80C: Rs.1,50,000/-; (ii) deduction

GUNTUPALLI NAGESWARA RAO,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 1(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

disallowance made by the assessee of his claim for deductions viz (i) deduction under section 80C: Rs.1,50,000/-; (ii) deduction

VISAKHAPATNAM PORT AUTHORITY ,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.191/Viz/2023 (निर्धारणवर्ा/ Assessment Year :2009-10) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Visakhapatnam, Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.193/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Visakhapatnam, Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.200/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Deputy Commissioner Of Income Vs. Visakhapatnam Port Authority, Tax, Circle-1, Range-1, Administrative Office Building, Visakhapatnam. Port Area, Visakhapatnam, Andhra Pradesh-530001. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Disallowance of deduction of outstanding pension fund 14,32,60,737 7. Deduction of upfront premium 5,67,,36,862 8. Disallowance