UPPALAPADU PRIMARY AGRICULTURAL COOPERATIVE SOCIETY LIMITED,UPPALAPADU, GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

Bench: Shri Ravish Sood & Shri Balakrishnan Sआ.अपी.सं /Ita No.523/Viz/2025 (िनधा"रण वष"/Assessment Year:2018-19) Uppalapadu Primary Vs. Income Tax Officer, Agricultural Cooperative Ward-2(1), Society Limited, Guntur. Uppalapadu, Guntur. Pan: Aaaau4669G (Appellant) (Respondent) िनधा"रती Shri R. Siva Rama Krishna, "ारा/Assessee By: Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 29/10/2025 घोषणा की तारीख/Date Of 31/10/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Society Is Directed Against The Assessment Order Dated 25.01.2024 Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 Read With Sections 144 & 144B Of The Income-Tax Act, 1961 (For Short, “The Act”) Dated 25.01.2024 For The Assessment Year 2018-19. The 2 Uppalapadu Primary Agricultural Cooperative Society Limited Vs. Ito

reassessment proceedings are invalid and void ab initio.” 3 Uppalapadu Primary Agricultural Cooperative Society Limited vs. ITO 2. Succinctly stated, the assessee, a primary agricultural credit co-operative society registered under the Andhra Pradesh Co- operative Societies Act, 1964, had not filed its return of income for the AY 2018-19 within the time prescribed by section

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 is allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.455/Viz/2025 (िनधा"रण वष"/Assessment Year: 2018-19) No. 368 Kolakaluru Vs. The Income Tax Officer, Primary Agricultural Co- Ward-1, Operative Credit Society Tenali. Limited, Tenali. Pan: Aaban6994Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Sri Gvn Hari, Advocate राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 06/10/2025 घोषणा की तारीख/Date Of 10/10/2025 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 Center (Nfac), Delhi, Dated 25/06/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W.S 144 R.W.S 144B Of The 2 No. 368 Kolakaluru Primary Agricultural Cooperative Credit Society Limited Vs. Ito

Section 151A of the Act. 3. Without prejudice to the above, the Ld. CIT(A) is not justified in sustaining the addition of Rs. 14,81,568/- made by the Assessing Officer towards disallowance of deduction U/s. 80P of the Act. 4. Any other ground that may be urged at the time of appeal hearing.” 3. Also, the assessee-society

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

80P(2)(d) of the Act of Rs. 16,30,461/-. 5. Aggrieved, the assessee society carried the matter in appeal before the CIT(A), but without success. 6. The assessee society, being aggrieved with the order of the CIT(A), has carried the matter in appeal before us. 10. We have heard the Learned Authorized Representatives of both parties

JAI BHEEM SCHEDULED CASTE DRIVERS LABOUR CONTRACT COOPERATIVE SOCIETY LIMITED,RAJAHMUNDRY vs. THE INCOME TAX OFFICER, WARD-3, , RAJAHMUNDRY

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.696/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09) M/S Jai Bheem Scheduled Caste Vs. Income Tax Officer Drivers Labour Contract Cooperative Ward-3 Society Ltd. Rajahmundry D.No.72-3-1, Spinning Mills Road Lalacheruvu, Rajahmundry [Pan : Aaaa]7815K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

section 80P. 3. Aggrieved by the order of the AO, the assessee preferred an appeal before the CIT(A) and the Ld.CIT(A) upheld the order passed by the AO and dismissed the appeal of the assessee. 4. Aggrieved by the order of the Ld.CIT(A), the assessee preferred an appeal before the Tribunal by raising the following grounds

NIMMANA NARASIMHARAO,ELURU vs. INCOME TAX OFFICER, WARD-2, ELURU

Bench: Us:

80P of the Income Tax Act, 1961?” (emphasis supplied by us) The Hon'ble High Court answered the aforesaid issue, and held, that the “return of income” filed by the assessee beyond the period stipulated under Section 139(1) or Section 139(4) or Section 142(1) or Section 148 can also be accepted and acted upon provided further proceedings

SRI KSHEERA RAMALINGESWARA SWAMY TEMPLE,PALAKOL vs. INCOME TAX OFFICER (EXEMPTIONS), RAJAHMUNDRY

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.199/Viz/2023 (िनधा"रण वष"/Assessment Year: 2017-18) Sri Ksheera Ramalingeswara Vs. Income Tax Officer Swamy Temple, (Exemptions), Palakol. Rajahmundry. Pan: Aakas5615E (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Sri Gvn Hari, Advocate राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 24/09/2025 घोषणा की तारीख/Date Of 30/09/2025 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 Center (Nfac), Delhi, Dated 15/05/2023, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 144 Of The Income Tax Act, 1961 (For Short, “Act”), Dated 28/12/2019 For A.Y. 2017-18. 2 I Sri Ksheera Ramalingeswara Swamy Temple Vs. Ito (Exemptions)

80P of the Income Tax Act, 1961?” (emphasis supplied by us) The Hon'ble High Court answered the aforesaid issue, and held, that the “return of income” filed by the assessee beyond the period stipulated under Section 139(1) or Section 139(4) or Section 142(1) or Section 148 can also be accepted and acted upon provided further proceedings