Which sections of the Income Tax Act does Bagalkot District Central Co-op Bank v. JCIT come up under?

It is most often cited in judgments turning on Section 194A, Section 194A(3)(v), Section 201, Section 201(1), Section 201(1A), Section 271C.

Bagalkot District Central Co-op Bank v. JCIT

Q: How many judgments cite Bagalkot District Central Co-op Bank v. JCIT?

34 judgments on BharatTax cite Bagalkot District Central Co-op Bank v. JCIT (48 Taxmann.com 117), spanning 2015 to 2025.

48 Taxmann.com 117Income Tax Appellate Tribunal2014#3530 most cited

What is Bagalkot District Central Co-op Bank v. JCIT authority for?

Co-operative societies engaged in banking are exempt from deducting tax at source on interest paid to members on time and other deposits, per Section 194A(3)(v).

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Bagalkot District Central Co-op Bank v. JCIT · Section 194A · Section 194A(3)(v) · TDS exemption · co-operative society · interest on deposits · time deposits · non-time deposits · tax deduction at source

Sections most often in play

Section 194A Section 194A(3)(v)Section 201 Section 201(1)Section 201(1A)Section 271C Section 40(a)(ia)Section 80P

Judgments citing Bagalkot District Central Co-op Bank v. JCIT

HIMACHAL MITRA MANDAL CO OPERATIVE CREDIT SOCIETY LIMITED ,MUMBAI vs. INCOME TAX OFFICER TDS, WARD 1(2)(3), MUMBAI

ITA 777/MUM/2025[2014-15]Status: DisposedITAT Mumbai06 Oct 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarhimachal Mitra Mandal V/S. Income Tax Officer, Tds Cooperative Credit Society बनाम Ward – 1(2)(3), Room No. Limited 419, 4Th Floor, Cumballa Hill C/O Vaish Associates, 106, Mtnl Te Building, Peddar Peninsula Centre, Dr. S.S. Road, Dr. Gopalrao Rao Road, Parel, Mumbai – Deshmukh Marg, Mumbai – 400 012, Maharashtra 400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaah0613D Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Ms. Priyanka Jain, ARFor Respondent: Shri Hemanshu Joshi,(Sr. DR)

Section 194A(3)(v)Section 201Section 201(1)Section 250Section 271CSection 5

…IN THE INCOME-TAX APPELLATE TRIBUNAL“E” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Himachal Mitra Mandal v/s. Income Tax Officer, TDS Cooperative Credit Society बनाम Ward – 1(2)(3), Room No. Limited 419, 4th Floor, Cumballa Hill C/o Vaish Associates, 106, MTNL TE Building, Peddar Peninsula Centre, Dr. S.S. Road, Dr. Gopalrao Rao Road, Parel, Mumbai – Deshmukh Marg, Mumbai – 400 012, Maharashtra 400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAAH0613D Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Ms. Priyanka Jain, AR Re…

COMMISSIONER OF INCOME TAX-II, HYDERABAD vs. M/S. PATNI TELECOM SOLUTIONS PVT. LTD.,

Appeals are dismissed

ITTA/506/2015HC Telangana04 Sept 2025

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27th DAY OF JUNE, 2016 PRESENT THE HON'BLE MR. JUSTICE JAYANT PATEL AND THE HON’BLE MR. JUSTICE B.SREENIVASE GOWDA I.T.A. NO.506/2015 BETWEEN: 1. THE COMMISSIONER OF INCOME –TAX TDS NO.59, HMT BHAVAN, 4TH FLOOR BELLARY ROAD, GANGANAGAR BANGALORE – 560 032. 2. THE ASST. COMMISSIONER OF INCOME-TAX (TDS) CIRCLE-16(2) NO.59, HMT BHAVAN, 4TH FLOOR BELLARY ROAD, GANGANAGAR BANGALORE – 560 032. ... APPELLANTS (BY SRI.DILIP…

DIRECTOR OF INCOMD TAX [INTERNATIONAL TAXATION] HYDERABAD vs. M/S M W ZANDER [S] PTE LIMITED-INDIA BR, HYDERABAD

Appeals are dismissed

ITTA/503/2015HC Telangana06 Aug 2025

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27th DAY OF JUNE, 2016 PRESENT THE HON'BLE MR. JUSTICE JAYANT PATEL AND THE HON’BLE MR. JUSTICE B.SREENIVASE GOWDA I.T.A. NO.503/2015 BETWEEN: 1. THE COMMISSIONER OF INCOME –TAX TDS NO.59, HMT BHAVAN, 4TH FLOOR BELLARY ROAD, GANGANAGAR BANGALORE – 560 032. 2. THE ASST.COMMISSIONER OF INCOME-TAX (TDS) CIRCLE-16(2) NO.59, HMT BHAVAN, 4TH FLOOR BELLARY ROAD, GANGANAGAR BANGALORE – 560 032. ... APPELLANTS (BY SRI.DILIP,…

M/S. DODMANE GROUP GRAMAGALA SEVA SAHAKARI SANGHA NIYAMITA KARKIMAKI ,KARKIMAKKI vs. INCOME TAX OFFICER, WARD-1 , SIRSI

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 751/BANG/2023[2018-19]Status: DisposedITAT Bangalore21 Nov 2023AY 2018-19

Bench: Shri George George Kassessment Year : 2018-19 Sri Dodmane Group Gramagala Seva Sahakari Vs. Ito, Sangha Niyamita Karkimakki, Ward – 1, 41, Siddapur-Kumta Road Karkimakki Sirsi. Tq 581 322, Karnataka. Pan : Aacad 0741 J Appellant Respondent Assessee By : Ms. Sunaina Bhatia, Ca Revenue By : Shri. Ganesh R Ghale, Advocate, Standing Counsel For Revenue. Date Of Hearing : 21.11.2023 Date Of Pronouncement : 21.11.2023

For Appellant: Ms. Sunaina Bhatia, CAFor Respondent: Shri. Ganesh R Ghale, Advocate, Standing Counsel for Revenue

Section 143(2)Section 234Section 250Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT Assessment Year : 2018-19 Sri Dodmane Group Gramagala Seva Sahakari Vs. ITO, Sangha Niyamita Karkimakki, Ward – 1, 41, Siddapur-Kumta Road Karkimakki Sirsi. Tq 581 322, Karnataka. PAN : AACAD 0741 J APPELLANT RESPONDENT Assessee by : Ms. Sunaina Bhatia, CA Revenue by : Shri. Ganesh R Ghale, Advocate, Standing Counsel for Revenue. Date of hearing : 21.11.2023 Date of Pronouncement : 21.11.2023 O R D E R This appeal at the instance of the assessee is directed against CIT(A)’s order dated 21.09.2023, passe…

ASSISTANT COMMISSIONER OF INCOME TAX, TDS - CIRCLE, HUBBALLI vs. M/S SHIMOGA DISTRICT CO-OPERATIVE CENTRAL BANK LTD, SHIVAMOGGA

In the result, the appeal by the revenue is dismissed

ITA 295/BANG/2019[2012-13]Status: DisposedITAT Bangalore21 Dec 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2012-13

For Appellant: Capt. Pradeep Shoury AryaFor Respondent: Shri L. Bharath, CA

Section 194Section 194ASection 194A(3)(v)Section 197ASection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2012-13 The Assistant Commissioner Vs. M/s. Shimoga District Co- of Income Tax, operative Central Bank Ltd., TDS – Circle, HO Balraj Urs Road, Navanagar, Shimoga – 5600 060. Hubballi – 580 025. APPELLANT RESPONDENT Appellant by : Capt. Pradeep Shoury Arya, Addl.CIT(DR)(ITAT), Bengaluru. Respondent by : Shri L. Bharath, CA Date of hearing : 21.12.2021 Date of Pronouncement : 21.12.2021 O R D E R Per Chandra Poojari, Accountant Member This appeal by t…

M/S. MYSORE CO-OPERATIVE BANK LTD,MYSORE vs. INCOME TAX OFFICER, TDS WARD, MYSORE

ITA 1956/BANG/2018[2013-14]Status: DisposedITAT Bangalore19 Mar 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2013-14

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Kannan Narayana, Jt. CIT(DR)(ITAT), Bengaluru

Section 133ASection 156Section 194ASection 194A(3)(v)Section 201Section 201(1)Section 206C(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year : 2013-14 Mysore Co-operative Bank Ltd., Vs. The Income Tax Officer, Gandhi Square, TDS Ward, Mysore. Mysore. PAN: AAAAT 3068L APPELLANT RESPONDENT Appellant by : Shri S.V. Ravishankar, Advocate Respondent by : Shri Kannan Narayana, Jt. CIT(DR)(ITAT), Bengaluru. Date of hearing : 18.03.2021 Date of Pronouncement : 19.03.2021 O R D E R Per Chandra Poojari, Accountant Member This appeal by the assessee is directed against the order dated 28.02.2018…

ACIT, JAIPUR vs. MALVIYA URBAN CO-OPERATIVE BANK LTD., JAIPUR

In the result, appeal of the Revenue in ITA No

ITA 175/JPR/2017[2014-15]Status: DisposedITAT Jaipur29 May 2017AY 2014-15

Bench: The Hearing.”

For Appellant: Shri S.R. Sharma (C.A.)For Respondent: Shri R.A. Verma (ACIT) fu/kZkfjrh dh vksj ls@

Section 143Section 194ASection 40

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh dqy Hkkjr] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 175/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2014-15. cuke The Asstt. Commissioner of Income- M/s Malviya Urban Co-operative Vs. tax, Bank Ltd., Circle-6, Room No. 318, NCR 203, Anukampa-I, MI Road, Building, Statue Circle, B.D. Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAAAM 2058 B vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenu…