Section 80P of the Income Tax Act

Shri Na vs. Ari Khedut Sahkari Society Ltd, Navsarivs.Assistant Commissioner of Income Tax, Navsari, Navsari Circle

Appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhashri Navsari Khedut Sahkari Society Assistant Commissioner Of Income Ltd., Tax, Navsari Maneklal Road, Vs. Room No.302, Income Tax Office, Navsari, Charpool, Gujarat – 396445 Navsari-396445 Pan: Aaajs0533J (Appellant) : (Respondent) Assessee By : Shri Darshit J Naik, Ca : Shri Ajay Uke, Sr. Dr Respondent By : 23.04.2026 Date Of Hearing Date Of Pronouncement : 19.06.2026 O R D E R Per Suchitra Kamble, J M: The Appeal Filed By The Assessee Is Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), Addl/Jcit(A) [In Short “Cit(A)”], Jaipur Dated 23.12.2025 For The Assessment Year (In Short “Ay”) 2015-16. 2. The Assessee Has Raised The Following Grounds Of Appeal: “(1) The Ld. Cit(A) Has Erred, In Law & On Facts, In Assessing Total Income Of Your Appellant At Rs.26,37,010/- As Against Returned Income Of Rs.Nil. 2) The Ld. Cit(A) Has Erred In Law & On Facts, In Disallowing The Claim Of Deduction Of Rs.26,27,414/- U/S 80P Based On Incorrect Interpretation Of Facts & Law On The Subject. 3) The Ld. Cit(A) Erred In Holding That There Was A Breach In The Principle Of Mutuality By The Appellant Co-Operative Society & Consequently, Erred In Disallowing The Deduction U/S 80P.

Ugat Vibhag Vividh Karyakari Sahkari Mandli Limited, Na vs. Arivs.Income Tax Officer, Navsari Circle, Navsari

Appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinham/S. Ugat Vividh Karyakari Sahkari Income Tax Department, Mandli Limited, Office Of The Income Tax Officer, At & Po Ugat, Vs. Navsari Circle, District Navsari, Navsari-396445 Navsari– 396445 Pan: Aaaau0211G (Appellant) : (Respondent) : Shri Sujesh C. Suratwala, Ca Assessee By Respondent By : Shri Ajay Uke, Sr. Dr Date Of Hearing : 23.04.2026 : 19.06.2026 Date Of Pronouncement O R D E R Per : Suchitra Kamble, J M: The Appeal Filed By The Assessee Is Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), Addl/Jcit(A) [In Short “Cit(A)”], Jaipur Dated 07.01.2026 For The Assessment Year (In Short “Ay”) 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal: “1. In Finance Act, 2006, Section 80P(4) Inserted To Withdraw Exemption U/S 80P To Tax Co- Operative Bank. There Is No-Amendment In Finance Act 2006 Or Then After To Withdraw Exemption U/S 80P Which Exempt Dividend & Interest Income Of Co-Operative Society From Other Co-Operative Societies (Where Co-Operative Bank Is One Kind Of Co-Operative Society Only). 2. On Facts & Circumstances Of The Case As Also Law On Subject, The Learned Ao As Well As Cit(A)/Nfac Has Erred In Making Addition Of Income Of Rs.4,83,278/-Which Was Eligible M/S. Ugat Vividh Karyakari Sahkari Mandli Limited

Buldana Zilla Parishad Employees Co-Op.Cr Society Ltd. Buldana, Buldana vs. Income Tax Officer Ward-1, Khamgaon

In the result, appeal filed by the assessee is allowed

Bench: Shri Anubhav Sharma & Shri Khettra Mohan Roybuldana Zilla Parishad Ito, Ward-1, Khamgaon Employees Co-Op. Society Vs Ltd., Ward No.22, Shivaji Nagar, Buldana-443001 Pan : Aaatb 6084 F Assessee Revenue Assessee By : Shri K.P. Dewani, Advocate Revenue By : Shri Surjit Kumar Saha, Sr.Dr Date Of Hearing : 16.06.2026 Date Of Pronouncement : 19.06.2026 O R D E R

The Sobhanapuram Primary Agricultural Cooperative Credit Society Limited Kr337, Sobhanapuram vs. Income Tax Officer, Ward 3(1), Vijayawada

Bench: Shri Udayan Das Gupta, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble