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

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

Bench: Shri Ravish Sood, Hon'Ble

disallowed the claim of the appellant in accordance with the provisions of Section 80A(5) of the Act. It is further submitted that in accordance with the provisions of Section 80A(5) of the Act, 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 or section 10BA or under any provision of this Chapter under

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

Bench: Shri Sandeep Singh Karhail, Hon'Ble & Shri Omkareshwar Chidara, Hon'Bleआयकर अपील सं./I.T.A. No. 247/Viz/2025 (निर्धारण वर्ष/ Assessment Year:2017-18) The Chinnampeta Primary Agricultural Cooperative Credit Society Limited Chinnampeta Village Chinnampeta Post, Chatrai Mandal Krishna – 521214, Andhra Pradesh [Pan: Aacat7997E] (अपीलार्थी/ Appellant) करदाता का प्रतिनिधित्व / Assessee Represented By राजस्व का प्रतिनिधित्व / Department Represented By सुनवाई समाप्त होने की तिथि/ Date Of Conclusion Of Hearing घोषणा की तारीख/Date Of Pronouncement V. Income Tax Officer, Ward – 3(5) C.R. Building, 1St Floor Annex M.G. Road, Vijayawada Andhra Pradesh (प्रत्यर्थी / Respondent) Shri C. Subrahmanyam, Ca Dr. Aparna Villuri, Sr.Ar 16.12.2025 24.02.2026 आदेश /Order Per Omkareshwar Chidara: 1. The Present Appeal Is Filed By The Assessee Against The Impugned Order Dated 31.10.2025, Passed Under Section 250 Of The Income Tax Act, 1961 (In Short 'Act') By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”], For The A.Y. 2017-18.

2. Decision of Hon'ble ITAT, Visakhapatnam in the case of Maruthi Primary Agricultural Cooperative Credit Society Ltd. Vs Income Tax Officer, Ward-3(5), Vijayawada, Vide ITA No. 151/VIZ/2022 for the A.Y. 2017-18. 3. Decision of Hon'ble ITAT, Visakhapatnam in the case of The Narasimha Rao Palem Primary Agricultural Credit Society Ltd Vs Income Tax Officer, Ward

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

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 or section 10BA or under any provision of this Chapter under

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 or section 10BA or under any provision of this Chapter under

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 or section 10BA or under any provision of this Chapter under

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

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

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 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 or section 10BA or under any provision of this Chapter under

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 or section 10BA or under any provision of this Chapter

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 or section 10BA or under any provision of this Chapter under

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

M/S, ACN INFOTECH (INDIA) PVTL LTD.,VISAKHAPATNAM vs. THE CIT (A),, VISAKHAPATNAM

In the result, the appeal of the assessee is allowed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.79/Viz/2017 (धििाारण िर्ा/Assessment Year:2012-2013) M/S Acn Infotech (India) Pvt. Ltd. Vs. Acit, Circle-1(1) D.No.9-14-3A, Visakhapatnam Balaji’S Mangalagiri Chambers Vip Road Visakhapatnam [Pan:Aafca7810A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यार्थी की ओर से/ Respondent By : Smt. Suman Malik, Dr सुनवाई की तारीख / Date Of Hearing : 14.11.2018 28.11.2018 घोषणा की तारीख/Date Of Pronouncement :

10B of the Act in the return of income, the alternate plea of claim of deduction under section 10A of the Act raised during the course of assessment proceedings has been allowed in the hands of assessee. 14. The issue arising in the present appeal before us is identical and following the same parity of reasoning, we direct the Assessing

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

M/S. vs. R INFOTECH ,,VISAKHAPATNAMVS.THE ITO ,, VISAKHAPATNAM

In the result, the appeals filed by the assessee are allowed

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

2,50,220/- on 29.8.2008. Subsequently, the assessment was reopened u/s 148 of the Act on 29.2.2012 for verification of the assessee’s eligibility regarding the deduction claimed by the assessee u/s 10B of the Act. The assessee had claimed exemption of ` 53,07,039/- u/s 10B of the Act for the A.Y.2008-09. For the A.Y2010-11 the assessee has claimed

M/S. vs. R INFOTECH ,,VISAKHAPATNAMVS.THE ITO ,, VISAKHAPATNAM

In the result, the appeals filed by the assessee are allowed

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

2,50,220/- on 29.8.2008. Subsequently, the assessment was reopened u/s 148 of the Act on 29.2.2012 for verification of the assessee’s eligibility regarding the deduction claimed by the assessee u/s 10B of the Act. The assessee had claimed exemption of ` 53,07,039/- u/s 10B of the Act for the A.Y.2008-09. For the A.Y2010-11 the assessee has claimed

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

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

disallowed the deduction claimed u/s. 80P of the Act by treating it as business income of the assessee and computed the total income of the assessee at Rs. 22,22,644/-. The order passed u/s. 144 of the Act was later rectified u/s. 154 r.w.s 144 dt 27.01.2020 by the AO to rectify the mistake while passing the order