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

80P of the Act amounting to Rs.5,21,381/-.\nThe Ld. AO while invoking the provisions of section 80A(5) and 80AC of the\nAct observed that the assessee has not filed the return of income on or before\nthe due date of filing the return of income under section 139(1) of the Act and\ntherefore disallowed

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

80P in a return filed within time\nunder section 139(4), 142(1) or 148, it would not be allowed the deduction,\nunless the return in question was filed within the due date prescribed under\nsection 139(1). Thus, it is clear that the statutory scheme permits the\nallowance of a deduction under section SOP of the Act only

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

1.\nThe Assessment Unit, National FacelessAssessment Centre is not\njustified in disallowing Rs.16,15,079/- under section 80P(2)(d) and the\nLd.CIT

GMEDAPADU PACS,GMEDAPADU vs. ITO, WARD-1, KAKINADA

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.574/Viz/2025 ("नधा"रण वष"/Assessment Year: 2020-21) G Medapadu Pacs, Vs. Income Tax Officer, East Godavari District, Ward-1, Andhra Pradesh. Kakinada. Pan: Aaaag8455A (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Sri Kss Sarma, Ca राज" व "वारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई क" तार"ख/Date Of 16/10/2025 Hearing: घोषणा क" तार"ख/Date Of 14/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M:

80P of the Act of Rs. 1,34,79,069/- and vide his order passed under Section 143(3) r.w.s. 144B of the Act, dated 08.09.2022, determined its income at Rs. 1,92,46,882/-. 5. Aggrieved, the assessee society carried the matter in appeal before the CIT(A), who upheld both the disallowances

INCOME TAX OFFICER, BHIMAVARAM vs. THE YENDAGANDHI LARGE SIZE COOPERATIVE SOCIETY LIMITED, YEDAGANDI

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.354/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2020-21) Income Tax Officer - Ward - 1 V. The Yendagandhi Large Size Cooperative Society Limited Opp. Ganesh Canteen 4-16, Kk Road, Yendagandhi J.P. Road, Bhimavaram – 534202 West Godavari District – 534186 Andhra Pradesh Andhra Pradesh [Pan: Aacat0967G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

1) of the Act dated 07.03.2022 requesting the assessee to show-cause why the deduction claimed under section 80P of the Act should not be disallowed

THE KRISHNA DISTRICT MILK PRODUCERS MUTUALLY AIDED CO-OPERATIVE UNION LIMITED,VIJAYAWADA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), , VIJAYAWADA

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

1,51,37,000/- as revenue receipt and added to the total income of the Assessee and further disallowed the deduction of Rs.97,88,434/- which was claimed by the Assessee u/sec. 80P(2)(d) of the Act. Against the said additions, the Assessee preferred the first appeal before the ld. CIT(A), who sustained the aforesaid additions, against which

THE KRISHNA DISTRICT MILK PRODUCERS MUTUALLY AIDED CO-OPERATIVE UNION LIMITED,VIJAYAWADA vs. THE PR. COMMISSIONER OF INCOME TAX, , VIJAYAWADA

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

1,51,37,000/- as revenue receipt and added to the total income of the Assessee and further disallowed the deduction of Rs.97,88,434/- which was claimed by the Assessee u/sec. 80P(2)(d) of the Act. Against the said additions, the Assessee preferred the first appeal before the ld. CIT(A), who sustained the aforesaid additions, against which

NO H 1043 BHUJABALAPATNAM PRIMARY AGRICULTURE COOPERATIVE CREDIT SOCIETY LTD,KRISHNA DIST vs. INCOME TAX OFFICER, WARD-1, GUDIWADA

In the result, the appeal filed by the assessee is allowed

Bench: The Tribunal. The Petitioner/Appellant Society Has Filed An Affidavit Explaining The Reasons For The Delay In Filing The Appeal Before The Tribunal, Wherein It Was Submitted That The Order Passed By The Ld. Cit(A) Was Sent To The Email Of Its Then Ar, Ca B.V. Rao, Instead Of Its Email "Krishnapacs085@Gmail.Com," As Had Been Requested By It. The Appellant Society Came To Know Of The Order Only When Itd Officials Called Upon It To Pay The Tax Arrears. It Further Submitted That, Due To The Above Circumstances Beyond Its Control & Prayed That The Delay Of 69 Days In Filing The Appeal Before The Tribunal May Please Be Condoned In The Interest Of Justice & That The Appeal Be Decided On Merits.

1) for claiming deduction. In other words, for the assessment year under consideration, for claiming deduction under Section 80P, the only condition is that the assessee must file the return of income making a claim for deduction under Section 80P(2)(a)(i) of the Act. 15. In the present case, although the assessee filed the return of income belatedly

GMEDAPADU PACS,EAST GODAVARI vs. ITO, WARD-1, KAKINADA

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.573/Viz/2025 (निर्धारण वर्ा/Assessment Year:2018-19) Gmedapadu Pacs, Vs. Income Tax Officer, East Godavari District, Ward-1, Andhra Pradesh. Kakinada. Pan: Aaaag8455A (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Sri Kss Sarma, Ca रधजस् व द्वधरध/Revenue By: Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख/Date Of Hearing: 16/10/2025 घोर्णध की तधरीख/Date Of 19/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Society Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 18/08/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 10/02/2021 For Ay 2018-19. The Assessee Society Has Assailed The Impugned Order Passed By The Ao On The Following Grounds Of Appeal:

section 80P and that the AO, if proposing any deviation, should have issued a show cause notice before finalizing the assessment. It was submitted that disallowing the claim without communication or explanation amounts to a denial of natural justice. The appellant maintained that the deduction was correctly claimed under the provisions of the Act and was duly supported

NO 368 KOLAKALURU PRIMARY AGRICULTURAL CO OPERATIVE CREDIT SOCIETY LIMITED,GUNTUR vs. INCOME TAX OFFICER, WARD-1, TENALI

In the result, the appeal filed by the assessee society is allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.456/Viz/2025 (िनधा"रण वष"/Assessment Year:2019-20) No.368 Kolakaluru Primary Vs. Income Tax Officer, Agricultural Cooperative Ward-1, Credit Society Limited, Tenali. Tenali. Pan: Aaban6994Q (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri Gvn Hari, Advocate राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 04/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Society Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 08/07/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W Section 144B Of The Income Tax Act, 1961 (For Short, “The Act”), Dated

Section 144B of the Income Tax Act, 1961 (for short, “the Act”), dated 2 No.368 Kolakaluru Primary Agricultural Cooperative Credit Society Limited vs. ITO 15/03/2024. The assessee society has assailed the impugned order on the following grounds of appeal: “1. The order of the learned Commissioner of Income Tax (Appeals) is contrary to the facts and also the law applicable

BHEEMUNIPATNAM MUTUALLY AIDED COOPERATIVE BUILDING SOCIETY LIMITED,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A. Nos. 175, 176 & 177/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2017-18, 2018-19 & 2020-21) Bheemunipatnam Mutually Aided V. Dcit / Acit, Circle – 3(1) Cooperative Building Society Limited Income Tax Office H.No. 10-36-284 Infinity Towers, Sankaramatam Road Bheemunipatnam – 531163 Visakhapatnam – 530016 Andhra Pradesh Visakhapatnam, Andhra Pradesh [Pan: Aaaat5114H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

80P(2)(d) of Page No. 3 I.T.A.Nos.175, 176 & 177/VIZ/2024 Bheemunipatnam Mutually Aided Cooperative Building Society Limited the Act concluded that, this section only envisages interest from cooperative society and not a cooperative bank. Therefore, Ld. AO disallowed the claim of Rs. 1

BHEEMUNIPETAM MUTUALLY AIDED COOPERATIVE BUILDING SOCIETY LIMITED,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A. Nos. 175, 176 & 177/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2017-18, 2018-19 & 2020-21) Bheemunipatnam Mutually Aided V. Dcit / Acit, Circle – 3(1) Cooperative Building Society Limited Income Tax Office H.No. 10-36-284 Infinity Towers, Sankaramatam Road Bheemunipatnam – 531163 Visakhapatnam – 530016 Andhra Pradesh Visakhapatnam, Andhra Pradesh [Pan: Aaaat5114H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

80P(2)(d) of Page No. 3 I.T.A.Nos.175, 176 & 177/VIZ/2024 Bheemunipatnam Mutually Aided Cooperative Building Society Limited the Act concluded that, this section only envisages interest from cooperative society and not a cooperative bank. Therefore, Ld. AO disallowed the claim of Rs. 1

BHEEMUNIPATNAM MUTUALLY AIDED COOPERATIVE BUILDING SOCIETY LIMITED,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A. Nos. 175, 176 & 177/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2017-18, 2018-19 & 2020-21) Bheemunipatnam Mutually Aided V. Dcit / Acit, Circle – 3(1) Cooperative Building Society Limited Income Tax Office H.No. 10-36-284 Infinity Towers, Sankaramatam Road Bheemunipatnam – 531163 Visakhapatnam – 530016 Andhra Pradesh Visakhapatnam, Andhra Pradesh [Pan: Aaaat5114H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

80P(2)(d) of Page No. 3 I.T.A.Nos.175, 176 & 177/VIZ/2024 Bheemunipatnam Mutually Aided Cooperative Building Society Limited the Act concluded that, this section only envisages interest from cooperative society and not a cooperative bank. Therefore, Ld. AO disallowed the claim of Rs. 1

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 by the assessee under section 80P of the Act. 6. At the outset, the Learned Authorized Representative [Ld. AR] argued that the assessee is a Society and claimed deduction under section 80P of the Act for the AY 2017-18, while filing the return of income in response to notice u/s 142(1

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)

80P of the Act amounting to Rs.33,56,490/-. The Ld. AO while invoking the provisions of section 80A(5) and 80AC of the Act observed that the assessee has not filed the return of income on or before the due date of filing the return of income under section 139(1) of the Act and therefore disallowed

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)

80P of the Act amounting to Rs.38,55,203/-. The Ld. AO while invoking the provisions of section 80A(5) and 80AC of the Act observed that the assessee has not filed the return of income on or before the due date of filing the return of income under section 139(1) of the Act and therefore disallowed

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)

80P of the Act amounting to Rs.28,94,964/-. The Ld. AO while invoking the provisions of section 80A(5) and 80AC of the Act observed that the assessee has not filed the return of income on or before the due date of filing the return of income under section 139(1) of the Act and therefore disallowed

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

sections": [ "250", "143(3)", "143(2)", "142(1)", "80P(2)(a)(i)", "80P", "45Q", "21" ], "issues": "1. Whether the disallowance