NARASIMHA RAO PALEM PRIMARY AGRICULTURAL CREDIT SOCIETY LTD,KRISHNA DIST vs. INCOME TAX OFFICER, WARD-3(3), VIJAYAWADA

In the result, appeal filed by the assessee is dismissed

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.211/Viz/2023 (धनिाारण िर्ा / Assessment Year : 2017-18) The Narasimha Rao Palem Vs. Income Tax Officer, Primary Agricultural Credit Ward-3(3), Society Limited, Vijayawada. Krishna District – 521214. Pan: Aacat7998M (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Assessee By : Shri C. Subrahmanyam, Ca प्रत्यार्थी की ओर से / Revenue By : Dr. Aparna Villuri, Sr. Ar सुनिाई की तारीख / Date Of Hearing : 07/05/2025 घोर्णा की तारीख/Date Of : 20/05/2025 Pronouncement O R D E R

disallowed the claim of deduction u/s. 80P of the Act. Section 80A(5) of the Act is extracted below for reference: Section 80A(5) of the Act is extracted below for reference: “Sec. 80A (5) Where the assessee fails to make a claim in his return of income for any deduction under section 10A or section 10AA or section 10B

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

disallowances of the\nclaim of deduction made by the assessee under section 80P of the Act.\n\n16. Per contra, Ld. DR submitted that even though assessee has filed return\nof income in response to the notice under section 148 of the Act assessee has\nnot e-verified the return of income, thereby causing the return of income as\ninvalid

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

disallowed the claim of deduction u/s. 80P of the Act. Section 80A(5) of the Act is extracted below for reference: “Sec. 80A (5) Where the assessee fails to make a claim in his return of income for any deduction under section 10A or section 10AA or section 10B

KONIZERLA SRI TILAK PACS, 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.136/Viz/2024 (िनधा"रण वष" / Assessment Year : 2017-18) Konizerla Sri Tilak Pacs, Vs. Income Tax Officer, 1-126 Konizerla, Penugolanu Ward-3(5), Post, Gampalagudem Mandal, Vijayawada. Krishna District, Andhr Pradesh. Pan: Aabak2512K (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri C. Subrahmanyam, Ar ""याथ" क" ओर से / Respondent By : Sri Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 18/07/2024 घोषणा क" तारीख/Date Of : 14/08/2024 Pronouncement O R D E R

disallowed the claim of deduction u/s. 80P of the Act. Section 80A(5) of the Act is extracted below for reference: “Sec. 80A (5) Where the assessee fails to make a claim in his return of income for any deduction under section 10A or section 10AA or section 10B

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

disallowed the claim of deduction u/s. 80P of the Act. Section 80A(5) of the Act is extracted below for reference: “Sec. 80A (5) Where the assessee fails to make a claim in his return of income for any deduction under section 10A or section 10AA or section 10B

THE CHANDRAGUDEM PRIMARY AGRL COOP 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.118/Viz/2023 (निर्धारण वर्ा / Assessment Year : 2017-18) The Chandragudem Primary Agrl. Vs. Income Tax Officer, Coop. Credit Society Limited Noh Ward-3(5), 2091, Chandragudem Village, Vijayawada. Mylavaram Mandal, Krishna District, Andhra Pradesh-521230. Pan: Aacat 8165 C (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 सुिवधई की तधरीख / Date Of Hearing : 20/03/2024 घोर्णध की तधरीख/Date Of : 27/03/2024 Pronouncement O R D E R Per Duvvuru Rl Reddy:

disallowed the claim of deduction u/s. 80P of the Act. Section 80A(5) of the Act is extracted below for reference: “Sec. 80A (5) Where the assessee fails to make a claim in his return of income for any deduction under section 10A or section 10AA or section 10B

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

disallowed the claim of deduction u/s. 80P of the Act. Section 80A(5) of the Act is extracted below for reference: “Sec. 80A (5) Where the assessee fails to make a claim in his return of income for any deduction under section 10A or section 10AA or section 10B

MARUTHI PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LTD KR180 MUNUKULLA,TIRUVURU MANDAL 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.151/Viz/2022 ("नधा"रण वष" / Assessment Year : 2017-18) Maruthi Primary Agricultural Vs. Income Tax Officer, Cooperative Credit Society Ward-3(5), Limited, Vijayawada. D.No.2-144, Mustikuntla, Kommireddypalli Post, Tiruvuru Mandal, Krishna District, Andhra Pradesh-521235. Pan: Aafam 2300 M (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

disallowed the claim of deduction u/s. 80P of the Act. Section 80A(5) of the Act is extracted below for reference: “Sec. 80A (5) Where the assessee fails to make a claim in his return 7 of income for any deduction under section 10A or section 10AA or section 10B

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

disallowed the claim of deduction\nu/s. 80P of the Act. Under similar facts and circumstances, the SMC Bench\nof this Tribunal in ITA No. 151/Viz/2022 in the case of Maruthi Primary\nAgricultural Cooperative Credit Society Limited vs. ITO order dated\n28/02/2024 (supra) has held as under:\n\"4.\nI have heard both the parties perused the material available\non record

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)

disallowances of the claim of deduction made by the assessee under section 80P of the Act. Page No. 9 I.T.A.Nos.437 & 438/VIZ/2024 Pandalapaka Primary Agricultural Co-op Credit Society Ltd., 16. Per contra, Ld. DR submitted that even though assessee has filed return of income in response to the notice under section 148 of the Act assessee

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)

disallowed the deduction claimed by the assessee. The Ld. AO arrived at this conclusion by treating the return of income filed belatedly as invalid and non-est. Section 80A(5) and Section 80AC of the Act are reproduced herein below for reference: “80A(5) Where the assessee fails to make a claim in his return of income for any deduction

THE CHANDARLAPDU LARGE SIZE COOPERATIVE CREDIT SOCIETY LIMITED,CHANDARLAPADU vs. INCOME TAX OFFICER, WARD 1(3), 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.11/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2017-18) The Chandarlapdu Large Size V. Income Tax Officer – Ward – 1(3) C.R. Building, 1St Floor Annex. Cooperative Credit Society Limited 2-10, Society Building M.G. Road, Vijayawada – 520002 Bobbilapadu Road, Chandarlapadu Post Mandal Andhra Pradesh Krishna District – 521182, Andhra Pradesh [Pan: Aacat7616A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

disallowed the deduction claimed by the assessee. The Ld. AO arrived at this conclusion by treating the return of income filed belatedly as invalid and non-est. Section 80A(5) and Section 80AC of the Act are reproduced herein below for reference: “80A(5) Where the assessee fails to make a claim in his return of income for any deduction

SREE SHANTINATH MUNISUVARAT SWAMY RAJENDRA SURI JAIN TRUST,TANUKU vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD, TANUKU

disallowed the claim of the appellant\nin accordance with the provisions of Section 80A(5) of the Act. It is further\nsubmitted that in accordance with the provisions of Section 80A(5) of the\nAct, where the assessee fails to make a claim in his return of income for\nany deduction under section 10A or section 10AA or section 10B

KUNTAMUKKALA PREMARY AGRICULTURE CO-OPERATIVE CREDIT SOCIETY LTD,G KONDURU vs. INCOME TAX OFFICER, WARD 1(3), , 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.247/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2017-18) Kuntamukkala Primary Agriculture V. Income Tax Officer – Ward – 1(3) C.R. Building, 1St Floor Annex. Co-Operative Credit Society Ltd. G-2157, Kuntamukkala Pacs M.G. Road, Vijayawada – 520002 Kuntamukkala, G. Konduru Mandal Andhra Pradesh Andhra Pradesh – 521229 [Pan: Aabak5873H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

disallowed the deduction claimed by the assessee. The Ld. AO arrived at this conclusion by treating the return of income filed belatedly as invalid and non-est. Section 80A(5) and Section 80AC of the Act are reproduced herein below for reference: “80A(5) Where the assessee fails to make a claim in his return of income for any deduction

THE KOLAVENNU LARGE SIZED CO OPERATIVE CREDIT SOCIETY LTD,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-2(4), VIJAYAWADA

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

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.454/Viz/2025 (निर्धारणवर्ा/ Assessment Year: 2017-18) The Kolavennu Large Sized Vs. Income Tax Officer-Ward-2(4) Co-Operative Credit Society Ltd., Income Tax Office D.No. 3-3/1, Kolavennu Cr Building, 1St Floor, Annex Kankipadu Mandal M.G. Road, Vijayawada – 520002 Krishna District - 521153 Andhra Pradesh [Pan:Aabat0640F] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

disallowed the deduction claimed by the assessee. The Ld. AO arrived at this conclusion by treating the return of Page. No 5 I.T.A.No.454/VIZ/2025 The Kolavennu Large Sized Co-operative Credit Society Ltd., incomefiled belatedly as invalid and non-est. Section 80A(5) and Section 80AC of the Act are reproduced herein below for reference: “80A(5) Where the assessee

BAPULAPADU SRI RAMA HANUMAN PRIMARY AGRICULTURAL CO-OP SOCIETY ,BAPULAPADU vs. INCOME TAX OFFICER, WARD-1, GUDIWADA

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

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Through Hybrid Hearing) आयकरअपीलसं./ I.T.A. No.157/Viz/2024 (िनधा"रणवष"/ Assessment Year: 2017-18) Bapulapadu Sri Rama Hanuman Vs. Income Tax Officer, Primary Agricultural Coop. Gudiwada. Society, Bapulapadu. Pan: Aadab3431C (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Assessee By : No Representation ""याथ"क"ओरसे/ Revenue By : Dr. Aparna Villuri, Sr. Ar

disallowed the deduction claimed by the assessee. The Ld. AO arrived at this conclusion by treating the return of income as invalid and non-est. Section 80A(5) and Section 80AC of the Act are reproduced herein below for reference: “80A(5) Where the assessee fails to make a claim in his return of income for any deduction under section

COMPREHENSIVE RURAL PROMOTIONAL ASSOCIATION,BOBBILI vs. CPC BENGALUR, BENGALURU

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

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.319/Viz/2024 (निर्धारण वर्ा/ Assessment Year:2016-17) Vs. Cpc Comprehensive Rural Promotional Association Cbm Compound, Opp. Fire Station Bangalore Bobbili, Bobbili Govt. Hospital Road S.O. Bobbili, Vizianagaram – 535559 Andhra Pradesh [Pan: Aaatc7028G]

disallowed by CPC under section 11 and 12 of the Act due to delayed non-filing of audit report in Form 10B

NARSAPUR CHRISTIAN HOSPITAL ASSOCIATION,WEST GODAVARI vs. INCOME TAX OFFICER, EXEMPTION WARD, RAJAHMUNDRY

In the result, appeal of the assessee is partly allowed

section 139(1) of the Act. Ld. DR further submitted that\nassessee as an afterthought revised the audit report in Form No. 10B by\nconsidering the interest which is reinvested will not be accounted as receipts\nin the books of accounts, which is not acceptable. Ld. DR therefore pleaded\nthat the Ld. AO has rightly disallowed

RAMYA CHARITABLE TRUST,KAKINADA vs. INCOME TAX OFFICER, EXEMPTION WARD, RAJAHMUNDRY

In the result, appeal of the assessee is partly allowed

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.61/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2017-18) Ramya Charitable Trust V. Ito (Exemption Ward) D.No. 9-11-130 Income Tax Office Elvinpeta, Kakinada – 533004 Aayakar Bhavan Andhra Pradesh Veerabhadrapuram Rajahmundry – 533105 [Pan: Aactr4315H] Andhra Pradesh (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

10B admitting the receipts and claiming Exemption under section 11 of the Act. Ld. CIT(A) issued various notices for which assessee submitted written submissions Page No. 3 I.T.A.No.61/VIZ/2024 Ramya Charitable Trust electronically. Assessee also filed a petition for admission of additional evidences which was referred to the Ld. AO vide letter dated 16.05.2023. Ld. AO in response submitted