आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री संदीप धसंह करहैल, न्याधयक सदस्य एिं श्री ओकं ारेश्वर धिदारा लेखा सदस्य के समक्ष, BEFORE SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER &

SHRI OMKARESHWAR CHIDARA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 641/VIZ/2025 (निर्धारण वर्ा/ Assessment Year:2018-19)

Income Tax Officer – Ward – 1 v. Chagantipadu Primary Agri Co-op Gudiwada Credit Society Limited NOH957 O/o. The Pr. Commissioner of Income Tax Door No. 1-142, Chagantipadu Village I.T. Office, SVR Plaza Chagantipadu Post Siddartha Public School Road Thotlavalluru Mandalam Moghulrajapuram, Vijayawada – 520010 Krishna – 521163, Andhra Pradesh Andhra Pradesh [PAN: AABAC1862G]

(अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

सी.ओ सं. / C.O. No. 42/VIZ/2025 [आयकरअपीलसं . से उत्पन्न /ITA No.641/VIZ/2025 (निर्धारण वर्ा/ A.Y. 2018-19)]

Chagantipadu Primary Agri Coop v. Income Tax Officer – Ward – 1 Credit Society Limited NOH957 Gudiwada Door No. 1-142, Chagantipadu Village O/o. the Pr. Commissioner of Income Tax Chagantipadu Post I.T. Office, SVR Plaza Thotlavalluru Mandalam Siddartha Public Sc