169 (Guj.), (v) Thorapadi Urban Co-op. Credit Society Ltd. v. ITO

156 Taxmann.com 419High Court2023#2136 most cited

What is 169 (Guj.), (v) Thorapadi Urban Co-op. Credit Society Ltd. v. ITO authority for?

A co-operative society is entitled to deduction under Section 80P(2)(d) of the Income Tax Act for interest earned on deposits kept with a co-operative bank.

54

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also referred to as

Thorapadi Urban Co-op Credit Society Ltd v ITO · 156 Taxmann.com 419 · Section 80P(2)(d) · deduction · interest income · co-operative bank deposits · co-operative society

Sections most often in play

Section 80P(2)(d)Section 143(3)Section 250Section 2(19)Section 80P(4)Section 142(1)Section 144BSection 80P(2)(a)(i)

Issues it is cited on

section 2(19)section 2(c)section 80p(2)(c)section 194a(3)(v)section 80p(1)section 80p(2)(d)section 80p(4)section 254(2)section 194asection 80p(2)section 80p(2)(a)section 80p(2)(a)(i)

Judgments citing 169 (Guj.), (v) Thorapadi Urban Co-op. Credit Society Ltd. v. ITO

ADIM JATI SEWA SAHKARI SAMITI MYDT JOBAT,ALIRAJPUR vs. FACELESS ASSESSMENT OFFICER, ALIRAJPUR

ITA 663/IND/2025[2020-21]Status: DisposedITAT Indore27 Mar 2026AY 2020-21

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiadim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) Pan: Aaala0577E Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr

Section 143(3)Section 253(5)Section 80P(2)(d)Section 80P(4)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER Adim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) PAN: AAALA0577E Assessee by Shri P.D. Nagar, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 05.03.2026 Date of Pronouncement 27.03.2026 आदेश/ O R D E R Per B.M. Biyani, AM: Feeling aggrieved by order of first-appeal dated 04.11.2024 passed by learned Commissioner of…

ASSISTANT COMMISSIONER OF INCOME TAX, AAYKAR BHAWAN, KOLHAPUR vs. KOLHAPUR ZILLA SAHAKARI DUDH UTPADAK SANGH LIMITED, KOLHAPUR

In the result, the appeal of the Revenue is partly allowed for statistical purposes

ITA 300/PUN/2024[2018-19]Status: DisposedITAT Pune11 Mar 2026AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.300/Pun/2024 Assessment Year : 2018-19 Acit, Kolhapur Vs. Kolhapur Zilla Sahakari Dudh Utpadak Sangh Limited, B-1, Midc, Gokul Shirgaon, Kolhapur – 416234 Maharashtra Pan : Aaaak0230D Appellant Respondent

For Appellant: Shri Sushant PhadnisFor Respondent: Shri Amol Khairnar
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.300/PUN/2024 Assessment Year : 2018-19 ACIT, Kolhapur Vs. Kolhapur Zilla Sahakari Dudh Utpadak Sangh Limited, B-1, MIDC, Gokul Shirgaon, Kolhapur – 416234 Maharashtra PAN : AAAAK0230D Appellant Respondent Assessee by : Shri Sushant Phadnis (through virtual) Revenue by : Shri Amol Khairnar Date of hearing : 17.02.2026 Date of pronouncement : 11.03.2026 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of Reven…

ESI HOSPITAL EMPLOYEES COOP THRIFT & CREDIT SOCIETY LTD.,CHENNAI vs. ITO, NCW-10(1), CHENNAI

In the result, the appeal of the assessee is allowed

ITA 3031/CHNY/2025[2022-23]Status: DisposedITAT Chennai09 Mar 2026AY 2022-23

Bench: Inturi Rama Rao & Shri Manu Kumar Giriआयकर अपील सं./Ita No.3031/Chny/2025 िनधा&रण वष& /Assessment Year: 2022-23

For Appellant: Mr. G. Reddi Prakash, C.A +For Respondent: Ms. R. Anitha, Addl. CIT
Section 143(3)Section 144BSection 56Section 80PSection 80P(2)(d)

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी इंटूरी रामा राव, लेखा सद" एवं "ी मनु कुमार िग$र, "ाियक सद" के सम% BEFORE INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./ITA No.3031/Chny/2025 िनधा&रण वष& /Assessment Year: 2022-23 ESI Hospital Employees Co- The Income Tax Officer, operative Thrift & Credit Society Vs. Non Corporate Ward-10(1), Ltd., Chennai. No.37, Medavakkam Tank Road, ESI Hospital Complex, Aynavaram, Chennai – 600 023. PAN: AAAAE 8419N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ) की ओर से/ Appellant…

AVAI PUNDHARI WCS LTD.,AVALPUNDURAI vs. ITO, WARD-2(1), ERODE

In the result, appeal filed by the assessee stands allowed

ITA 3956/CHNY/2025[2016-17]Status: DisposedITAT Chennai06 Mar 2026AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Manu Kumar Giri

For Appellant: Ms. R. Anitha, Addl.CITFor Respondent: 18.02.2026
Section 143(3)Section 2(19)Section 80PSection 80P(2)(d)

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी मनु कुमार "ग"र, "या"यक सद"य के सम" BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./ITA No. 3956/Chny/2025 #नधा$रण वष$ /Assessment Year: 2016-17 Aval Pundhari Wcs Limited Vs. Income Tax Officer 1 Namachivaya Nilayam, Blumator Ward -2(1), Erode Road Avalpundurai 638115 [PAN: AAAAA2786L] (अपीलाथ'/Appellant) (()यथ'/Respondent) : Shri G. Akash, Adv. अपीलाथ' क* ओर से/ Appellant by : Ms. R. Anitha, Addl.CIT ()यथ' क* ओर से /Respond…

INCOME TAX OFFICER WARD-2 AHMEDNAGAR, AHMEDNAGAR vs. KANIFNATH GRMAIN BIGAR SHETI SAHAKARI PATSANSTHA MARYADIT, MALDAD

In the result, the appeal of the Revenue is dismissed

ITA 2247/PUN/2025[2022-23]Status: DisposedITAT Pune13 Feb 2026AY 2022-23

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Madhan Thirmanpalli
Section 143(2)Section 143(3)Section 80PSection 80P(2)Section 80P(2)(a)

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2247/PUN/2025 धििाारण वर्ा / Assessment Year : 2022-23 Income Tax Officer, Kanifnath Gramin Bigar Sheti Ward – 2, Ahmednagar Sahakari Patsanstha Maryadit, Vs. At Post Maldad, Taluka Sangamner, Ahmednagar-422608 PAN : AABAK1395E अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Pramod S. Shingte Department by : Shri Madhan Thirmanpalli Date of hearing : 13-01-2026 Date of 13-02-2026 Pronouncement : आदेश…

SHREE KESHAV CO OP CREDIT SOCIETY LTD,JUNAGADH vs. THE DCIT/ACIT, CIR 1(1), RAJKOT, RAJKOT

In the result, both appeals filed by the assessee, are allowed

ITA 794/RJT/2025[2020-21]Status: DisposedITAT Rajkot12 Feb 2026AY 2020-21

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri D. M. Rindani, ARFor Respondent: Shri Dheeraj Kumar Gupta, Sr. DR
Section 143(3)Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण,राजकोट "ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.793 & 794/RJT/2025 Assessment Years: (2018-19 & 2020-21) (Physical Hearing) Shree Keshav Co-op. Credit Society DCIT/ACIT, बनाम/ Limited, Circle – 1(1), Vs. 1, Keshav Bhavan, 5- Govardhan Rajkot Park, Near Sardar Baug Jakat Naka, Junagadh – 362001, Gujarat "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAS3172N (Assessee) (Respondent) िनधा"रती की ओर से/Assessee by : Shri D. M. Rindani, AR राज" की ओर से/Respondent…

SHREE KESHAV CO OP CREDIT SOCIETY LTD,JUNAGADH vs. THE DCIT/ACIT, CIR - 1(1), RAJKOT, RAJKOT

In the result, both appeals filed by the assessee, are allowed

ITA 793/RJT/2025[2018-19]Status: DisposedITAT Rajkot12 Feb 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri D. M. Rindani, ARFor Respondent: Shri Dheeraj Kumar Gupta, Sr. DR
Section 143(3)Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण,राजकोट "ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.793 & 794/RJT/2025 Assessment Years: (2018-19 & 2020-21) (Physical Hearing) Shree Keshav Co-op. Credit Society DCIT/ACIT, बनाम/ Limited, Circle – 1(1), Vs. 1, Keshav Bhavan, 5- Govardhan Rajkot Park, Near Sardar Baug Jakat Naka, Junagadh – 362001, Gujarat "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAS3172N (Assessee) (Respondent) िनधा"रती की ओर से/Assessee by : Shri D. M. Rindani, AR राज" की ओर से/Respondent…

SURENDRANAGAR DISTRICT CO OP PRODUCERS UNION LIMITED,SURENDRANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, SURENDRANAGAR CIRCLE

In the result, appeal filed by the assessee is allowed

ITA 429/RJT/2025[2014-15]Status: DisposedITAT Rajkot10 Feb 2026AY 2014-15

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 429/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2014-15) Surendranagar District Co. Op. Acit, Circle, Producers Union Ltd. Vs. Surendranagar-363035 Plot No.249, Phase 2 Gidc Market Yard Circle, Sursagar Dairy, Wadhwan Road, Surendranagar-363035 (Guj) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaas8375B (अपीलाथ"/Assessee) (""यथ"/Respondent) Assessee By : Shri Kalpesh Doshi, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : Heard On 09/10/2025, Refixed For Clarification On 03.11.2025 & Finally Heard On 02.02.2026 : 10/02/2026 Date Of Pronouncement Order Per, Dr. Arjun Lal Saini, A.M.:

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 234ASection 250Section 271(1)(c)Section 80P(2)(b)Section 80P(2)(d)

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 429/RJT/2025 ("नधा"रणवष"/Assessment Year: (2014-15) Surendranagar District Co. Op. ACIT, Circle, Producers Union Ltd. Vs. Surendranagar-363035 Plot No.249, Phase 2 GIDC Market Yard Circle, Sursagar Dairy, Wadhwan Road, Surendranagar-363035 (Guj) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAS8375B (अपीलाथ"/Assessee) (""यथ"/Respondent) Assessee by : Shri Kalpesh Doshi, Ld. AR Respondent by : Shri Abhimanyu Sing…

D.D.155ATHOORP.U.PUBLICSERVANTSCO-OPTHRIFT&CREDITSOCIETY LIMITED,SITHAYANKOTTAI vs. WARD 1, DINDIGUL, DINDIGUL

In the result the appeal of the assessee is stands allowed

ITA 2801/CHNY/2025[2020-2021]Status: DisposedITAT Chennai20 Jan 2026AY 2020-2021

Bench: Hon’Ble Shri Inturi Rama Rao & Shri Ss Viswanethra Raviassessment Years: 2020-21 D.D.155 Athoor P.U.Public Servants Income Tax Officer, Cooperative Thrift & Credit Society Ward-1, Limited, Dindigul No.8-1-19 Market Road, Sithavankottai Aathoor-Tk, Dindigul Tamil Nadu-624 708. [Pan: Aacad2029F]

For Appellant: NoneFor Respondent: Ms.R.Anitha, Addl.CIT
Section 143(3)Section 270ASection 270A(6)(a)Section 270A(8)Section 80(2)(d)Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI BEFORE HON’BLE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER Assessment Years: 2020-21 D.D.155 Athoor P.U.Public Servants Income Tax Officer, Cooperative Thrift and Credit Society Ward-1, Limited, Dindigul No.8-1-19 Market Road, Sithavankottai Aathoor-TK, Dindigul Tamil Nadu-624 708. [PAN: AACAD2029F] Appellant Respondent Assessee by : None Revenue by : Ms.R.Anitha, Addl.CIT Date of Hearing : 14.01.2026 Date of Pronouncement : 20.01.2026 O R D E R PER INTURI RAMA RAO, A.M : This appeal filed by the assessee – Coop…

BRIHANMUMBAI POLICE KARMACHARI SAHAKARI PATSANSTHA MARYADIT,MUMBAI vs. INCOME TAX OFFICER. WARD 20(1)(1), MUMBAI, MUMBAI

In the result, the appeal i

ITA 6900/MUM/2025[2022]Status: DisposedITAT Mumbai24 Dec 2025

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Leyaqat Ali Aafaqui, Sr. AR
Section 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.6895, 6896, 6897, 6898, 6899 & 6900 /Mum/2025 (Assessment Years: 2014, 2015, 2016, 2017, 2020 & 2022) M/s. Brihanmumbai Police Income Tax Officer, Karmachari Sahakari Patsanstha Ward 20(1)(1), Maryadit, PC-124, Aayakar Bhavan, Apna Bazaar Co-operative, 106A, Vs. Maharshi Karve Road, Govindji Keni Road, New Marine Lines, Naigaon, Dadar (E), Churchgate Mumbai – 400 014 Mumbai – 400 020 PAN: AACFB5378G (Appellant) : (Respondent) : Shri P.S. Shingte, C.A. Assessee by Respondent by : Shri Ley…

BRIHANMUMBAI POLICE KARMACHARI SAHAKARI PATSANSTHA MARYADIT,MUMBAI vs. INCOME TAX OFFICER. WARD 20(1)(1), MUMBAI, MUMBAI

In the result, the appeal i

ITA 6899/MUM/2025[2020]Status: DisposedITAT Mumbai24 Dec 2025

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Leyaqat Ali Aafaqui, Sr. AR
Section 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.6895, 6896, 6897, 6898, 6899 & 6900 /Mum/2025 (Assessment Years: 2014, 2015, 2016, 2017, 2020 & 2022) M/s. Brihanmumbai Police Income Tax Officer, Karmachari Sahakari Patsanstha Ward 20(1)(1), Maryadit, PC-124, Aayakar Bhavan, Apna Bazaar Co-operative, 106A, Vs. Maharshi Karve Road, Govindji Keni Road, New Marine Lines, Naigaon, Dadar (E), Churchgate Mumbai – 400 014 Mumbai – 400 020 PAN: AACFB5378G (Appellant) : (Respondent) : Shri P.S. Shingte, C.A. Assessee by Respondent by : Shri Ley…

BRIHANMUMBAI POLICE KARMACHARI SAHAKARI PATSANSTHA MARYADIT,MUMBAI vs. INCOME TAX OFFICER. WARD 20(1)(1), MUMBAI, MUMBAI

In the result, the appeal i

ITA 6898/MUM/2025[2017]Status: DisposedITAT Mumbai24 Dec 2025

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Leyaqat Ali Aafaqui, Sr. AR
Section 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.6895, 6896, 6897, 6898, 6899 & 6900 /Mum/2025 (Assessment Years: 2014, 2015, 2016, 2017, 2020 & 2022) M/s. Brihanmumbai Police Income Tax Officer, Karmachari Sahakari Patsanstha Ward 20(1)(1), Maryadit, PC-124, Aayakar Bhavan, Apna Bazaar Co-operative, 106A, Vs. Maharshi Karve Road, Govindji Keni Road, New Marine Lines, Naigaon, Dadar (E), Churchgate Mumbai – 400 014 Mumbai – 400 020 PAN: AACFB5378G (Appellant) : (Respondent) : Shri P.S. Shingte, C.A. Assessee by Respondent by : Shri Ley…

BRIHANMUMBAI POLICE KARMACHARI SAHAKARI PATSANSTHA MARYADIT,MUMBAI vs. INCOME TAX OFFICER. WARD 20(1)(1), MUMBAI, MUMBAI

In the result, the appeal i

ITA 6897/MUM/2025[2016]Status: DisposedITAT Mumbai24 Dec 2025

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Leyaqat Ali Aafaqui, Sr. AR
Section 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.6895, 6896, 6897, 6898, 6899 & 6900 /Mum/2025 (Assessment Years: 2014, 2015, 2016, 2017, 2020 & 2022) M/s. Brihanmumbai Police Income Tax Officer, Karmachari Sahakari Patsanstha Ward 20(1)(1), Maryadit, PC-124, Aayakar Bhavan, Apna Bazaar Co-operative, 106A, Vs. Maharshi Karve Road, Govindji Keni Road, New Marine Lines, Naigaon, Dadar (E), Churchgate Mumbai – 400 014 Mumbai – 400 020 PAN: AACFB5378G (Appellant) : (Respondent) : Shri P.S. Shingte, C.A. Assessee by Respondent by : Shri Ley…

BRIHANMUMBAI POLICE KARMACHARI SAHAKARI PATSANSTHA MARYADIT,MUMBAI vs. INCOME TAX OFFICER. WARD 20(1)(1), MUMBAI, MUMBAI

In the result, the appeal i

ITA 6896/MUM/2025[2015]Status: DisposedITAT Mumbai24 Dec 2025

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Leyaqat Ali Aafaqui, Sr. AR
Section 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.6895, 6896, 6897, 6898, 6899 & 6900 /Mum/2025 (Assessment Years: 2014, 2015, 2016, 2017, 2020 & 2022) M/s. Brihanmumbai Police Income Tax Officer, Karmachari Sahakari Patsanstha Ward 20(1)(1), Maryadit, PC-124, Aayakar Bhavan, Apna Bazaar Co-operative, 106A, Vs. Maharshi Karve Road, Govindji Keni Road, New Marine Lines, Naigaon, Dadar (E), Churchgate Mumbai – 400 014 Mumbai – 400 020 PAN: AACFB5378G (Appellant) : (Respondent) : Shri P.S. Shingte, C.A. Assessee by Respondent by : Shri Ley…

BRIHANMUMBAI POLICE KARMACHARI SAHAKARI PATSANSTHA MARYADIT,MUMBAI vs. INCOME TAX OFFICER. WARD 20(1)(1), MUMBAI, MUMBAI

In the result, the appeal i

ITA 6895/MUM/2025[2014]Status: DisposedITAT Mumbai24 Dec 2025

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Leyaqat Ali Aafaqui, Sr. AR
Section 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.6895, 6896, 6897, 6898, 6899 & 6900 /Mum/2025 (Assessment Years: 2014, 2015, 2016, 2017, 2020 & 2022) M/s. Brihanmumbai Police Income Tax Officer, Karmachari Sahakari Patsanstha Ward 20(1)(1), Maryadit, PC-124, Aayakar Bhavan, Apna Bazaar Co-operative, 106A, Vs. Maharshi Karve Road, Govindji Keni Road, New Marine Lines, Naigaon, Dadar (E), Churchgate Mumbai – 400 014 Mumbai – 400 020 PAN: AACFB5378G (Appellant) : (Respondent) : Shri P.S. Shingte, C.A. Assessee by Respondent by : Shri Ley…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, CUDDALORE , CUDDALORE vs. KALLAKURICHI II CO-OPERATIVE SUGAR MILLS LTD., KACHIRAPALAYAM

ITA 2405/CHNY/2025[2018-19]Status: DisposedITAT Chennai28 Nov 2025AY 2018-19

Bench: Shri George George K & Shri Jagadish

For Appellant: Ms. E. Pavuna Sundari, CITFor Respondent: Shri S. Venugopalan, CA
Section 147Section 250Section 80Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपील"य अ"धकरण,‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी जगद"श, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 2401, 2402, 2403, 2404 & 2405/CHNY/2025 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 The Assistant Commissioner M/s. Kallakurichi-II Co- of Income Tax, Vs. operative Sugar Mills Ltd., Circle-1, A1, Kachirapalayam, Cuddalore Kallakurichi, Cuddalore – 606 207 PAN: AAAAK 0655Q (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, CUDDALORE , CUDDALORE vs. KALLAKURICHI II CO-OPERATIVE SUGAR MILLS LTD., KACHIRAPALAYAM

ITA 2404/CHNY/2025[2017-18]Status: DisposedITAT Chennai28 Nov 2025AY 2017-18

Bench: Shri George George K & Shri Jagadish

For Appellant: Ms. E. Pavuna Sundari, CITFor Respondent: Shri S. Venugopalan, CA
Section 147Section 250Section 80Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपील"य अ"धकरण,‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी जगद"श, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 2401, 2402, 2403, 2404 & 2405/CHNY/2025 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 The Assistant Commissioner M/s. Kallakurichi-II Co- of Income Tax, Vs. operative Sugar Mills Ltd., Circle-1, A1, Kachirapalayam, Cuddalore Kallakurichi, Cuddalore – 606 207 PAN: AAAAK 0655Q (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, CUDDALORE , CUDDALORE vs. KALLAKURICHI II CO-OPERATIVE SUGAR MILLS LTD., KACHIRAPALAYAM

ITA 2403/CHNY/2025[2016-17]Status: DisposedITAT Chennai28 Nov 2025AY 2016-17

Bench: Shri George George K & Shri Jagadish

For Appellant: Ms. E. Pavuna Sundari, CITFor Respondent: Shri S. Venugopalan, CA
Section 147Section 250Section 80Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपील"य अ"धकरण,‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी जगद"श, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 2401, 2402, 2403, 2404 & 2405/CHNY/2025 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 The Assistant Commissioner M/s. Kallakurichi-II Co- of Income Tax, Vs. operative Sugar Mills Ltd., Circle-1, A1, Kachirapalayam, Cuddalore Kallakurichi, Cuddalore – 606 207 PAN: AAAAK 0655Q (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, CUDDALORE, CUDDALORE vs. KALLAKURICHI II CO-OPERATIVE SUGAR MILLS LTD., KACHIRAPALAYAM

ITA 2402/CHNY/2025[2014-15]Status: DisposedITAT Chennai28 Nov 2025AY 2014-15

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.: 2401, 2402, 2403, 2404 & 2405/Chny/2025 निर्धारण वर्ष/Assessment Years: 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 The Assistant Commissioner Of Income Tax, Circle-1, Cuddalore M/S. Kallakurichi-Ii Co- Vs. Operative Sugar Mills Ltd., A1, Kachirapalayam, Kallakurichi, Cuddalore - 606 207 (अपीलार्थी/Appellant) Pan: Aaaak 0655Q (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By : Ms. E. Pavuna Sundari, Cit प्रत्यर्थी की ओर से/Respondent By : Shri S. Venugopalan, Ca सुनवाई की तारीख/Date Of Hearing : 27.11.2025 घोषणा की तारीख/Date Of Pronouncement : 28.11.2025 आदेश/Order Per George George K: These Appeals Filed By The Revenue Are Directed Against The Five Separate Orders Of The Commissioner Of Income Tax (Appeal), National Faceless Appeal Centre (Nfac), Delhi, All Dated 18.06.2025, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called 'The Act'). The Relevant Assessment Years Are 2013-14, 2014-15 & 2016-17 To 2018-19. 2. The Solitary Issue That Is Raised Is Whether The First Appellate Authority (Faa) Is Justified In Directing The Ao To Grant Deduction U/S.80P(2)(D) Of The Act On The Interest Income Received By The Assessee From Villupuram District Central Co- Operative Bank. 3. Brief Facts Of The Case Are As Follows: The Assessments Were Completed U/S.147 R.W.S.144 R.W.S.144B Of The Act For The

For Appellant: Ms. E. Pavuna Sundari, CITFor Respondent: Shri S. Venugopalan, CA
Section 147Section 250Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री जगदीश, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 2401, 2402, 2403, 2404 & 2405/CHNY/2025 निर्धारण वर्ष/Assessment Years: 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 The Assistant Commissioner of Income Tax, Circle-1, Cuddalore M/s. Kallakurichi-II Co- Vs. operative Sugar Mills Ltd., A1, Kachirapalayam, Kallakurichi, Cuddalore - 606 207 (अपीलार्थी/Appellant) PAN: AAAAK 0655Q (प्रत्यर्थी/Respondent…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, CUDDALORE, CUDDALORE vs. KALLAKURICHI-II CO-OPERATIVE SUGAR MILLS LTD., KACHIRAPALAYAM

ITA 2401/CHNY/2025[2013-14]Status: DisposedITAT Chennai28 Nov 2025AY 2013-14

Bench: Shri George George K & Shri Jagadish

For Appellant: Ms. E. Pavuna Sundari, CITFor Respondent: Shri S. Venugopalan, CA
Section 147Section 250Section 80Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपील"य अ"धकरण,‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी जगद"श, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 2401, 2402, 2403, 2404 & 2405/CHNY/2025 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 The Assistant Commissioner M/s. Kallakurichi-II Co- of Income Tax, Vs. operative Sugar Mills Ltd., Circle-1, A1, Kachirapalayam, Cuddalore Kallakurichi, Cuddalore – 606 207 PAN: AAAAK 0655Q (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/…

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