ACIT v. Chaitanya Godavari Grameena Bank

93 Taxmann.com 400Reported decision2018#9934 most cited

What is ACIT v. Chaitanya Godavari Grameena Bank authority for?

Provisions made against standard assets cannot be considered as provisions for bad and doubtful debts for the purpose of deduction under Section 36(1)(viia).

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2021 to 2026.

Also referred to as

ACIT v Chaitanya Godavari Grameena Bank · Section 36(1)(viia) · provision for bad and doubtful debts · standard assets · deduction for banks

Sections most often in play

Section 36(1)(viia)Section 143(2)Section 14ASection 80PSection 143(3)Section 1976Section 22 of RRB ActSection 32 of RRB Act

Issues it is cited on

section 36(1)(viia)rule of consistencysection 80p(4)section 22gross total incomesection 80p(2)(a)(i)section 32section 80psection 36(1)section 14asection 36first appeal

Judgments citing ACIT v. Chaitanya Godavari Grameena Bank

Jila Sahakari Kendriya Bank Mydt, Sehore, Mp vs. Commisioner of Income Tax (Appeals), NFAC, Delhi

Appeal is partly allowed for statistical purposes

ITA 407/IND/2024[2014-15]Status: DisposedITAT Indore10 Apr 2026AY 2014-15

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2014-15 Jila Sahakari Kendriya Cit(A), Nfac, Delhi / Bank Mydt, Acit-3(1), Bhopal बनाम/ Sehore, M.P. Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Aaalj0022F Assessee By Shri Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 26.02.2026 Date Of Pronouncement 10.04.2026

Section 143(2)Section 143(3)Section 36(1)(va)Section 36(1)(viia)Section 43B

…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 Assessment Year:2014-15 Jila Sahakari Kendriya CIT(A), NFAC, Delhi / Bank Mydt, ACIT-3(1), Bhopal बनाम/ Sehore, M.P. Vs. (Assessee/Appellant) (Revenue/Respondent) PAN: AAALJ0022F Assessee by Shri Gagan Tiwari, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 26.02.2026 Date of Pronouncement 10.04.2026 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first appeal dated 24.11.2022 passed by learned Commissio…

DCIT, Circle, Rohtak vs. Sarva Haryana Gramin Bank, Rohtak

In the result, appeal of Revenue is dismissed

ITA 1822/DEL/2023[2018-19]Status: DisposedITAT Delhi27 Dec 2024AY 2018-19

Bench: Shri Vikas Awasthy & Smt. Renu Jauhriआअसं.1820 To 1822/िद"ी/2023 (िन.व. 2016-17 To 2018-19)

For Appellant: Ms. Jaya Chaudhary, CIT-DRFor Respondent: Shri Vivek Gupta, Advocate
Section 14Section 143(2)Section 143(3)Section 14ASection 22Section 36(1)(viia)Section 80P

…आयकर अपीलीय अिधकरण िद"ी पीठ “जी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ीमती रेणु जौहरी, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER आअसं.1820 to 1822/िद"ी/2023 (िन.व. 2016-17 to 2018-19) ITA Nos.1820 to 1822/DEL/2023 (A.Ys.2016-17 to 2018-19) Deputy Commissioner of Income Tax, Circle Rohtak, Aayakar Bhawan, Delhi Road, ...... अपीलाथ"/Appellant Opp. Mansarover Park, Rohtak, Haryana 124001 बनाम Vs. Sarva Haryana Gramin Bank, Delhi Road, Rohtak, Haryana 124001 ..... "ितवादी/Respondent PAN: AAKAS-1464…

DCIT, Circle, Rohtak vs. Sarva Haryana Gramin Bank, Rohtak

In the result, appeal of Revenue is dismissed

ITA 1821/DEL/2023[2017-18]Status: DisposedITAT Delhi27 Dec 2024AY 2017-18

Bench: Shri Vikas Awasthy & Smt. Renu Jauhriआअसं.1820 To 1822/िद"ी/2023 (िन.व. 2016-17 To 2018-19)

For Appellant: Ms. Jaya Chaudhary, CIT-DRFor Respondent: Shri Vivek Gupta, Advocate
Section 14Section 143(2)Section 143(3)Section 14ASection 22Section 36(1)(viia)Section 80P

…आयकर अपीलीय अिधकरण िद"ी पीठ “जी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ीमती रेणु जौहरी, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER आअसं.1820 to 1822/िद"ी/2023 (िन.व. 2016-17 to 2018-19) ITA Nos.1820 to 1822/DEL/2023 (A.Ys.2016-17 to 2018-19) Deputy Commissioner of Income Tax, Circle Rohtak, Aayakar Bhawan, Delhi Road, ...... अपीलाथ"/Appellant Opp. Mansarover Park, Rohtak, Haryana 124001 बनाम Vs. Sarva Haryana Gramin Bank, Delhi Road, Rohtak, Haryana 124001 ..... "ितवादी/Respondent PAN: AAKAS-1464…

DCIT Circle, Rohtak vs. Sarva Haryana Garmin Bank, Rohtak

In the result, appeal of Revenue is dismissed

ITA 1820/DEL/2023[2016-17]Status: DisposedITAT Delhi27 Dec 2024AY 2016-17

Bench: Shri Vikas Awasthy & Smt. Renu Jauhriआअसं.1820 To 1822/िद"ी/2023 (िन.व. 2016-17 To 2018-19)

For Appellant: Ms. Jaya Chaudhary, CIT-DRFor Respondent: Shri Vivek Gupta, Advocate
Section 14Section 143(2)Section 143(3)Section 14ASection 22Section 36(1)(viia)Section 80P

…आयकर अपीलीय अिधकरण िद"ी पीठ “जी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ीमती रेणु जौहरी, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER आअसं.1820 to 1822/िद"ी/2023 (िन.व. 2016-17 to 2018-19) ITA Nos.1820 to 1822/DEL/2023 (A.Ys.2016-17 to 2018-19) Deputy Commissioner of Income Tax, Circle Rohtak, Aayakar Bhawan, Delhi Road, ...... अपीलाथ"/Appellant Opp. Mansarover Park, Rohtak, Haryana 124001 बनाम Vs. Sarva Haryana Gramin Bank, Delhi Road, Rohtak, Haryana 124001 ..... "ितवादी/Respondent PAN: AAKAS-1464…

Union Bank of India, Mumbai vs. DCIT, Cir-3(4), Mumbai

In the result, all the three appeals of the assessee are allowed partly for statistical purpose

ITA 1438/MUM/2023[2009-10]Status: DisposedITAT Mumbai25 Jul 2023AY 2009-10

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () & Assessment Year: 2009-10 & Assessment Year: 2013-14 M/S Union Bank Of India Deputy Commissioner Of Income Union Bank Bhavan, Tax, Circle- (Ltu)-2, 239, Vidhan Bhavan Marg, Vs. 29Th Floor, World Trade Centre, Nariman Point, Cuffe Parade, Mumbai- 400005 Mumbai- 400021 Pan No. Aaacu 0564 G Appellant Respondent

For Appellant: C NareshFor Respondent: Shri Ankush Kapoor, DR
Section 143(1)Section 147Section 234DSection 36(1)(viia)

…for bad and doubtful debts since the assessee itself has classified the asset as good and recoverable i.e. standard asset. The ld DR also drew our attention to the decision relied on by the CIT(A) in the case of ACIT vs Chaitanya Godavari Grameena Bank (2018) 93 Taxmann.com 400 (Vishakapatnam-Trib) where the issue of provision made towards bad and doubtful debts against various class of assets is discussed in detail to hold that the provision made against standard assets cannot be considered as provision made towards bad and doubtful assets for the purpose of deduction u/s.36(1)(viia). Be that as may be, in the g…

Union Bank of India, Mumbai vs. DCIT, Cir-(Ltu)-2, Mumbai

In the result, all the three appeals of the assessee are allowed partly for statistical purpose

ITA 1437/MUM/2023[2009-10]Status: DisposedITAT Mumbai25 Jul 2023AY 2009-10

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () & Assessment Year: 2009-10 & Assessment Year: 2013-14 M/S Union Bank Of India Deputy Commissioner Of Income Union Bank Bhavan, Tax, Circle- (Ltu)-2, 239, Vidhan Bhavan Marg, Vs. 29Th Floor, World Trade Centre, Nariman Point, Cuffe Parade, Mumbai- 400005 Mumbai- 400021 Pan No. Aaacu 0564 G Appellant Respondent

For Appellant: C NareshFor Respondent: Shri Ankush Kapoor, DR
Section 143(1)Section 147Section 234DSection 36(1)(viia)

…for bad and doubtful debts since the assessee itself has classified the asset as good and recoverable i.e. standard asset. The ld DR also drew our attention to the decision relied on by the CIT(A) in the case of ACIT vs Chaitanya Godavari Grameena Bank (2018) 93 Taxmann.com 400 (Vishakapatnam-Trib) where the issue of provision made towards bad and doubtful debts against various class of assets is discussed in detail to hold that the provision made against standard assets cannot be considered as provision made towards bad and doubtful assets for the purpose of deduction u/s.36(1)(viia). Be that as may be, in the g…

M/S Union Bank of India, Mumbai vs. Deputy Commissioner of Income Tax, Circle-(Ltu) 2, Mumbai

The appeal of the assessee is allowed

ITA 923/MUM/2023[2009-10]Status: DisposedITAT Mumbai26 Jun 2023AY 2009-10

Bench: Shri Aby T. Varkey () & Ms. Padmavathy S. ()

Section 14ASection 154Section 250Section 36Section 36(1)(viia)Section 36(1)(viii)Section 80GSection 80L

…for bad and doubtful debts since the assessee itself has classified the asset as good and recoverable i.e. standard asset. The ld DR also drew our attention to the decision relied on by the CIT(A) in the case of ACIT vs Chaitanya Godavari Grameena Bank (2018) 93 Taxmann.com 400 (Vishakapatnam-Trib) where the issue of provision made towards bad and doubtful debts against various class of assets is discussed in detail to hold that the provision made against standard assets cannot be considered as provision made towards bad and doubtful assets for the purpose of deduction u/s.36(1)(viia). Be that as may be, in the g…

The Asstt. Commr. of Income Tax, Circle-2(1), Rajkot-Gujarat vs. Citizens Co. Op. Bank Ltd., Rajkot-Gujarat

Appeal is dismissed

ITA 102/RJT/2017[2013-14]Status: DisposedITAT Rajkot14 Dec 2022AY 2013-14
For Appellant: Shri Ankit Anadkat, A.RFor Respondent: Shri K.L. Solanki, Sr. Sr. D.R
Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 101 & 102/Rjt/2017 Assessment Year 2012-13 & 2013-14 The ACIT, Citizens Co.Op Bank Ltd. Circle-2(1), Near Mahatma Gandhi Rajkot Vs Vidhyalaya, Jawahar (Appellant) Road, Rajkot-360001 PAN: AAAAC0325K (Respondent) Assessee by: Shri Ankit Anadkat, A.R. Revenue by: Shri K.L. Solanki, Sr. Sr. D.R. Date of hearing : 30-11-2022 Date of pronouncement : 23-12-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMB…

The Asstt. Commr. of Income Tax, Circle-2(1), Rajkot-Gujarat vs. Citizens Co. Op. Bank Ltd., Rajkot-Gujarat

Appeal is dismissed

ITA 101/RJT/2017[2012-13]Status: DisposedITAT Rajkot14 Dec 2022AY 2012-13
For Appellant: Shri Ankit Anadkat, A.RFor Respondent: Shri K.L. Solanki, Sr. Sr. D.R
Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 101 & 102/Rjt/2017 Assessment Year 2012-13 & 2013-14 The ACIT, Citizens Co.Op Bank Ltd. Circle-2(1), Near Mahatma Gandhi Rajkot Vs Vidhyalaya, Jawahar (Appellant) Road, Rajkot-360001 PAN: AAAAC0325K (Respondent) Assessee by: Shri Ankit Anadkat, A.R. Revenue by: Shri K.L. Solanki, Sr. Sr. D.R. Date of hearing : 30-11-2022 Date of pronouncement : 23-12-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMB…

Zila Sahkari Bank Ltd, Mirzapur vs. Jt. C.I.T., Mirzapur

In the result, appeal filed by the assessee in ITA no

ITA 136/ALLD/2015[2011-12]Status: DisposedITAT Allahabad30 Sept 2021AY 2011-12

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.Ashish Bansal AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143Section 143(2)Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD (THROUGH VIRTUAL COURT) BEFORE SHRIVIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.135/Alld./2015 And ITA. No. 136/Alld/2015 Assessment Year: 2010-11 and 2011-12 ZilaSahkari Bank Limited Asst. Commissioner of Income Collectrate Compound, v. Tax Range-III, Mirzapur- 231001, U.P. Mirzapur, U.P. PAN:AAAAZ0342H (Appellant) (Respondent) Appellant by: Sh.Ashish Bansal Adv. Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 11.08.2021 Date of pronouncement: 30 .09.2021 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT ME…

Zila Sahkari Bank Ltd., Mirzapur vs. Asstt. Commisioner of Income Tax, Mirzapur

In the result, appeal filed by the assessee in ITA no

ITA 135/ALLD/2015[2010-11]Status: DisposedITAT Allahabad30 Sept 2021AY 2010-11

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.Ashish Bansal AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143Section 143(2)Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD (THROUGH VIRTUAL COURT) BEFORE SHRIVIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.135/Alld./2015 And ITA. No. 136/Alld/2015 Assessment Year: 2010-11 and 2011-12 ZilaSahkari Bank Limited Asst. Commissioner of Income Collectrate Compound, v. Tax Range-III, Mirzapur- 231001, U.P. Mirzapur, U.P. PAN:AAAAZ0342H (Appellant) (Respondent) Appellant by: Sh.Ashish Bansal Adv. Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 11.08.2021 Date of pronouncement: 30 .09.2021 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT ME…