314 (Guj.), (iii) PCIT v. Shree Madhi Vibhag Khand Udhyog Sahakari Mandali Ltd.

171 Taxmann.com 22High Court2025#7282 most cited

What is 314 (Guj.), (iii) PCIT v. Shree Madhi Vibhag Khand Udhyog Sahakari Mandali Ltd. authority for?

Interest earned by a co-operative society from investments made with a co-operative bank is eligible for deduction under section 80P(2)(d). Section 80P(4) is attracted only when the assessee itself is a co-operative bank.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2025 to 2026.

Also referred to as

PCIT v. Shree Madhi Vibhag Khand Udhyog Sahakari Mandali Ltd. · 171 Taxmann.com 22 · section 80P(2)(d) · section 80P(4) · co-operative society · interest income · co-operative bank · deduction

Sections most often in play

Section 80P(2)(d)Section 250Section 194A(3)(v)Section 263Section 80P(4)Section 142(1)Section 143(2)Section 80P

Issues it is cited on

section 194a(3)(v)section 80p(2)(c)section 80p(1)section 5(b)section 80p(4)section 194asection 80p(2)(d)section 80p(2)section 2(19)gross total incomesection 80psection 194

Judgments citing 314 (Guj.), (iii) PCIT v. Shree Madhi Vibhag Khand Udhyog Sahakari Mandali Ltd.

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…

Shree Vikas Sharafi Sahkari Mandli Limited, Rajkot vs. PCIT-1 Rajkot, Rajkot

In the result, the appeal of the assessee is allowed

ITA 228/RJT/2025[2020-21]Status: DisposedITAT Rajkot08 Dec 2025AY 2020-21

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

For Appellant: Shri Chetan Agarwal, Ld. A.RFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 147Section 2(19)Section 263Section 80(2)(f)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(f)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 228/RJT/2025 Assessment Year: (2020-21) Shree Vikas Sharafi Sahkari Mandali Vs. PCIT – 1, Ltd., Income Tax Office, Sangava Chowk, Rajkot-360001 (Guj) Rajkot - 360001 (Guj) स्थायील्खा./जाआइआरखा./PAN/GIR No.: AAKAS0860D (Appellant) (Respondent) Appellant by : Shri Chetan Agarwal, Ld. A.R. Respondent by : Shri Sanjay Punglia, Ld. CIT(DR) Date of Hearing : 07/10/2025 Date of Pronouncement : 08/12/2025 आदीश/ O R D E R PER DINESH MOHAN SINHA, JM: C…

The Panchratna Co Operative Housing Society Ltd, Mumbai vs. Income Tax Officer -19(3)(1), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 1433/MUM/2025[2013-14]Status: DisposedITAT Mumbai25 Nov 2025AY 2013-14

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Shri Poojan Mehta, CAFor Respondent: Shri Virabhadra Mahajan, (SR.DR.)
Section 139Section 143(1)Section 143(3)Section 147Section 148Section 194CSection 250Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No. 1433/MUM/2025 (Assessment Year: 2013-14) The Panchratna Co-operative vs Income-tax Officer- 19(3)(1), Housing Society Ltd Mumbai 21, Panchratna, Mama Piramal Chambers, Lal Baug, Parmanand Marg, Opera Mumbai – 400 012 House, Mumbai- 400 004 PAN: AAAAT3507C APPELLANT RESPONDENT Assessee by : Shri Poojan Mehta, CA Respondent by : Shri Virabhadra Mahajan, (SR.DR.) Date of hearing : 13/11/2025 Date of pronouncement : 25/11/2025 O R D E R Per Shri An…

Lake Florence Abcdef and G Chs Ltd, Mumbai vs. DCIT-41 (1)(1), Mumbai

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

ITA 4671/MUM/2025[2020-21]Status: DisposedITAT Mumbai31 Oct 2025AY 2020-21

Bench: Shri Sandeep Gosain

Section 250Section 80PSection 80P(2)(d)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 4670 & 4671/Mum/2025 A.Ys: 2018-19 & 2020-21 Lake Florence ABCDEF Vs DCIT-41(1)(1) & G CHS Ltd., Kautilya Bhavan, BKC Society office off ADI, Mumbai – 400051. Shankaracharya Marg, Powai, Mumbai – 400076. PAN – AAAAL2938B (Appellant) (Respondent) Assessee by Ms. Kinjal Bhuta Revenue by Shri Vikash Chandra, Addl.CIT Date of Hearing 03.09.2025 Date of Pronouncement 31.10.2025 ORDER PER SANDEEP GOSAIN, JM: These two appeals have been filed by the assessee challenging the different impugned orders passed…

Lake Florence Abcdef and G Chs Ltd, Mumbai vs. DCIT-41 (1)(1), Mumbai

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

ITA 4670/MUM/2025[2018-19]Status: DisposedITAT Mumbai31 Oct 2025AY 2018-19

Bench: Shri Sandeep Gosain

Section 250Section 80PSection 80P(2)(d)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 4670 & 4671/Mum/2025 A.Ys: 2018-19 & 2020-21 Lake Florence ABCDEF Vs DCIT-41(1)(1) & G CHS Ltd., Kautilya Bhavan, BKC Society office off ADI, Mumbai – 400051. Shankaracharya Marg, Powai, Mumbai – 400076. PAN – AAAAL2938B (Appellant) (Respondent) Assessee by Ms. Kinjal Bhuta Revenue by Shri Vikash Chandra, Addl.CIT Date of Hearing 03.09.2025 Date of Pronouncement 31.10.2025 ORDER PER SANDEEP GOSAIN, JM: These two appeals have been filed by the assessee challenging the different impugned orders passed…

Deputy Commissioner of Income-Tax, Circle-2(1)(1), Surat vs. Bardoli Vibhag Gram Vikas Co Op Credit Society Ltd, Surat

In the result, the appeal of the revenue is dismissed

ITA 317/SRT/2025[2022-23]Status: DisposedITAT Surat22 Aug 2025AY 2022-23

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.314 to 317/SRT/2025 AYs: (2017-18, 2018-19, 2020-21 & 2022-23) (Hybrid Hearing) DCIT, Vs. Bardoli Vibhag Gram Vikas Co-op. Circle – 2(1)(1), Society Ltd., Surat Sardar Baugsaat Gala Bardoli, H.O. Surat, Gujarat - 394601 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAATB8135B (Appellant) (Respondent) Appellant by Shri Ravi Kant Gupta, CIT-DR with Shri Ajay Uke, Sr. DR Respondent by Shri Akshay M. Modi, CA Date of Hearing 19/08/2025 Date of Pronouncement 22/08/2…

Deputy Commissioner of Income-Tax, Circle-2(1 )(1), Surat vs. Bardoli Vibhag Gram Vikas Co Op Credit Society Ltd, Surat

In the result, the appeal of the revenue is dismissed

ITA 316/SRT/2025[2020-21]Status: DisposedITAT Surat22 Aug 2025AY 2020-21

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.314 to 317/SRT/2025 AYs: (2017-18, 2018-19, 2020-21 & 2022-23) (Hybrid Hearing) DCIT, Vs. Bardoli Vibhag Gram Vikas Co-op. Circle – 2(1)(1), Society Ltd., Surat Sardar Baugsaat Gala Bardoli, H.O. Surat, Gujarat - 394601 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAATB8135B (Appellant) (Respondent) Appellant by Shri Ravi Kant Gupta, CIT-DR with Shri Ajay Uke, Sr. DR Respondent by Shri Akshay M. Modi, CA Date of Hearing 19/08/2025 Date of Pronouncement 22/08/2…

DCIT, Circle-2(1)(1), Surat vs. Bardoli Vibhag Gram Vikas Co Op Credit Society Ltd, Surat

In the result, the appeal of the revenue is dismissed

ITA 315/SRT/2025[2018-19]Status: DisposedITAT Surat22 Aug 2025AY 2018-19

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.314 to 317/SRT/2025 AYs: (2017-18, 2018-19, 2020-21 & 2022-23) (Hybrid Hearing) DCIT, Vs. Bardoli Vibhag Gram Vikas Co-op. Circle – 2(1)(1), Society Ltd., Surat Sardar Baugsaat Gala Bardoli, H.O. Surat, Gujarat - 394601 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAATB8135B (Appellant) (Respondent) Appellant by Shri Ravi Kant Gupta, CIT-DR with Shri Ajay Uke, Sr. DR Respondent by Shri Akshay M. Modi, CA Date of Hearing 19/08/2025 Date of Pronouncement 22/08/2…

DCIT, Circle-2(1)(1), Surat vs. Bardoli Vibhag Gram Vikas Co Op Credit Society Ltd, Surat

In the result, the appeal of the revenue is dismissed

ITA 314/SRT/2025[2017-18]Status: DisposedITAT Surat22 Aug 2025AY 2017-18

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.314 to 317/SRT/2025 AYs: (2017-18, 2018-19, 2020-21 & 2022-23) (Hybrid Hearing) DCIT, Vs. Bardoli Vibhag Gram Vikas Co-op. Circle – 2(1)(1), Society Ltd., Surat Sardar Baugsaat Gala Bardoli, H.O. Surat, Gujarat - 394601 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAATB8135B (Appellant) (Respondent) Appellant by Shri Ravi Kant Gupta, CIT-DR with Shri Ajay Uke, Sr. DR Respondent by Shri Akshay M. Modi, CA Date of Hearing 19/08/2025 Date of Pronouncement 22/08/2…

The Pursottam Farmers Co.Op. Cotton Ginning & Pressing Society Ltd., Surat vs. The Assistant Commissioner of Income Tax, Ciracle-2(2), Surat

In the result, the appeal of the assessee is allowed, whereas the appeal of the revenue is dismissed

ITA 523/SRT/2024[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.499/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Dcit, Vs. The Pursottam Farmers Co-Op. Circle – 2(1)(1), Cotton Grnning & Pressing Soc. Surat Ltd., Jahangirpura Gin., Jahangirpura, Rander – 395009, "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3000A (Appellant) (Respondent) आयकर अपील सं./Ita Nos.523/Srt/2024 Assessment Year: (2017-18) The Pursottam Farmers Co-Op. Vs. Dcit, Cotton Grnning & Pressing Soc. Ltd., Circle – 2(1)(1), Jahangirpura Gin., Jahangirpura, Surat Rander – 395009, "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3000A (Appellant) (Respondent) Appellant By Shri Ajay Uke, Sr. Dr Respondent By Shri Akshay M. Modi, Ca Date Of Hearing 23/07/2025 Date Of Pronouncement 19/08/2025

Section 143(3)Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.499/SRT/2024 Assessment Year: (2017-18) (Hybrid Hearing) DCIT, Vs. The Pursottam Farmers Co-op. Circle – 2(1)(1), Cotton Grnning and Pressing Soc. Surat Ltd., Jahangirpura Gin., Jahangirpura, Rander – 395009, "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAAT3000A (Appellant) (Respondent) आयकर अपील सं./ITA Nos.523/SRT/2024 Assessment Year: (2017-18) The Pursottam Farmers Co-op. Vs. DCIT, Cotton Grnning and Pressing Soc. Ltd., Circle – 2(1)(1), Jahang…

Dy. Commissoner of Income-Tax, Circle-2(1)(1), Surat vs. The Pursottam Farmers Co Op Cotton Grnning and Pressing Society Ltd, Surat

In the result, the appeal of the assessee is allowed, whereas the appeal of the revenue is dismissed

ITA 499/SRT/2024[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.499/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Dcit, Vs. The Pursottam Farmers Co-Op. Circle – 2(1)(1), Cotton Grnning & Pressing Soc. Surat Ltd., Jahangirpura Gin., Jahangirpura, Rander – 395009, "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3000A (Appellant) (Respondent) आयकर अपील सं./Ita Nos.523/Srt/2024 Assessment Year: (2017-18) The Pursottam Farmers Co-Op. Vs. Dcit, Cotton Grnning & Pressing Soc. Ltd., Circle – 2(1)(1), Jahangirpura Gin., Jahangirpura, Surat Rander – 395009, "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3000A (Appellant) (Respondent) Appellant By Shri Ajay Uke, Sr. Dr Respondent By Shri Akshay M. Modi, Ca Date Of Hearing 23/07/2025 Date Of Pronouncement 19/08/2025

Section 143(3)Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.499/SRT/2024 Assessment Year: (2017-18) (Hybrid Hearing) DCIT, Vs. The Pursottam Farmers Co-op. Circle – 2(1)(1), Cotton Grnning and Pressing Soc. Surat Ltd., Jahangirpura Gin., Jahangirpura, Rander – 395009, "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAAT3000A (Appellant) (Respondent) आयकर अपील सं./ITA Nos.523/SRT/2024 Assessment Year: (2017-18) The Pursottam Farmers Co-op. Vs. DCIT, Cotton Grnning and Pressing Soc. Ltd., Circle – 2(1)(1), Jahang…

The Shukan Lotus Cooperative Housing Service Society Ltd., Ahmedabad vs. The ITO, Ward-1(1)(1), Ahmedabad

In the result, the appeal of the assessee is partly allowed

ITA 589/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad06 Aug 2025AY 2021-22

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Parin S Shah, ARFor Respondent: Shri B. P. Makwana, Sr. DR
Section 143(1)Section 234BSection 250Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.589/Ahd/2025 (Assessment Year: 2021-22) The Shukan Lotus Cooperative Vs. Income Tax Officer, Housing Service Society Ltd., Ward-1(1)(1), Nr. Tulsi Bungalow, Ahmedabad New S G Road, Chandlodiya, Ahmedabad-382481 [PAN No.AADAT3995R] (Appellant) .. (Respondent) Appellant by : Shri Parin S Shah, AR Respondent by: Shri B. P. Makwana, Sr. DR 16.07.2025 Date of Hearing Date of Pronouncement 06.08.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has…

Shri Ganesh Co Op Credit Soc. Ltd, Mumbai vs. ITO, Ward 31(1)(1), Mumbai

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

ITA 6876/MUM/2024[2017-18]Status: DisposedITAT Mumbai23 May 2025AY 2017-18

Bench: MS. KAVITHA RAJAGOPAL (Judicial Member), SHRI OMKARESHWAR CHIDARA (Accountant Member)

For Appellant: Shri. Vijay JoshiFor Respondent: Shri. Anil Gupta - SR. DR
Section 143(2)Section 143(3)Section 194A(3)(v)Section 250Section 263Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI OMKARESHWAR CHIDARA, AM Shri Ganesh Co-op. Hsg. Soc. Ltd. ITO, Ward 31(1)(1) Sai Dham CHS Ltd., Shop No. 1, B Kautilya Bhavan, Mumbai – 400051. Wing, Samarth Nagar, Majaswadi, R. Vs. R. Thakur Marg, Jogeshwari East, Mumbai – 400060. PAN/GIR No. AABAS5368R (Appellant) : (Respondent) Assessee by : Shri. Vijay Joshi Respondent by : Shri. Anil Gupta - SR. DR. Date of Hearing : 25.02.2025 Date of Pronouncement : 23.05.2025 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the o…

The Bavla Group Seva Sahakar Mandali Ltd, Bavla, Ahmedabad vs. ITO, Ward 3(2)(5), Ahmedabad, Ambawadi

In the result, the appeal of the assessee is allowed

ITA 2165/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri P D Shah, A.RFor Respondent: Shri Ravindra, Sr. DR
Section 194ASection 194A(3)(v)Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.2165/Ahd/2024 (Assessment Year: 2017-18) The Bavla Group Seva Sahakar Vs. Income Tax Officer, Mandali Ltd., Ward-3(2)(5), 10-Grain Market Yard, Bavla, Ahmedabad Ahmedabad-382220 [PAN No.AAAAT4553C] (Appellant) .. (Respondent) Appellant by : Shri P D Shah, A.R. Respondent by: Shri Ravindra, Sr. DR 17.02.2025 Date of Hearing Date of Pronouncement 20.02.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the o…

Sohamnagar Co-Op Housing Society Vibhag-III, Ahmedabad vs. The ITO, Ward-3(3)(5), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 2147/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2020-21

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Samir Vora, A.RFor Respondent: Shri Ravindra, Sr. DR
Section 194A(3)(v)Section 250Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.2147/Ahd/2024 (Assessment Year: 2020-21) Sohamnagar Co.op. Housing Vs. Income Tax Officer, Society Vibhag-III, Ward-3(3)(5), Goyal Plaza, Judges Bungalow Ahmedabad Road, Vastrapur, Ahmedabad-380015 [PAN No.AAAAS8216M] (Appellant) .. (Respondent) Appellant by : Shri Samir Vora, A.R. Respondent by: Shri Ravindra, Sr. DR 17.02.2025 Date of Hearing Date of Pronouncement 20.02.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the…

314 (Guj.), (iii) PCIT v. Shree Madhi Vibhag Khand Udhyog Sahakari Mandali Ltd. (171 Taxmann.com 22) — Cited in 15 Judgments | BharatTax