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

disallowance claimed by the appellant-society under\nsection 80P(2)(a)(i) of the Act, assessee filed an appeal before the Ld. CIT(A).\nthe order of the Ld. CIT(A) shows that despite giving five opportunities, the\nPage No. 4\nI.T.A. No. 247/VIZ/2025\nThe Chinnampeta Primary Agricultural\nCooperative Credit Society Limited\nappellant-society did not furnish the required information

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

disallowed because the return was filed under Section 139(4) and not within the due date under Section 139(1), as per Section 80AC.", "result": "Allowed/Dismissed/Partly Allowed/Remanded", "sections": [ "147", "144", "139(1)", "148", "143(2)", "142(1)", "80P(2)(a)(i)", "56", "80A

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

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

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

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

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

disallowed a deduction claimed under section 80P(2)(a)(i) and added cash deposits of Rs. 11,50,962.", "held": "The Tribunal held that the assessee failed to file a valid return of income, thus rendering the claim for deduction under section 80P(2)(a)(i) unsustainable as per section 80A

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 U/s. 80P(2)(a)(i) of the Act by erroneously applying the provisions of section 80A(5) of the Act which

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

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

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)

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 heading "C.— Deductions in respect of certain incomes", no deduction shall be allowed to him thereunder.” 18. From the bare reading

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

section 80A(5) are clearly applicable since the assessee failed to make the claim of deduction U/s. 80P(2)(a)(i) of the Act. Accordingly, the Ld. AO brought to Rs. 19,29,178/- on account of disallowance

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

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

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 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

disallowed the deduction Page No. 6 I.T.A.No.130/VIZ/2025 The Krishna Farmers Service Cooperative Society Limited 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

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 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

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

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