Bank Ltd. (supra), Saraswat Co-op. Bank Ltd. v. ITO (TDS)

54 Taxmann.com 297Reported decision2015#1498 most cited

What is Bank Ltd. (supra), Saraswat Co-op. Bank Ltd. v. ITO (TDS) authority for?

The exemptions provided under Section 194A(3) do not extend to interest payments made to cooperative societies, thereby requiring the deduction of tax at source on such payments.

76

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also referred to as

Saraswat Co-op. Bank Ltd. v. ITO (TDS) · 54 Taxmann.com 297 · Section 194A · TDS on interest · interest payment to cooperative societies · exemption from TDS · Section 194A(3)(viia)(b) · Section 194A(3)(i)(b) · non-deduction of tax · applicability of TDS · cooperative bank interest · Section 201(1A)

Sections most often in play

Section 194ASection 201(1A)Section 201(1)Section 194A(3)(v)Section 201Section 194A(3)(viia)(b)Section 194A(3)(i)(b)Section 250

Issues it is cited on

section 194(3)(viia)(b)section 5(1)(cc)section 194a(v)section 80p(i)section 194a(3)(viia)(b)section 194a(3)(viia)(a)section 194a(3)(i)(b)section 194(3)(v)section 194a(3)(i)section 194a(1)section 194a(3)(v)section 194a(3)

Judgments citing Bank Ltd. (supra), Saraswat Co-op. Bank Ltd. v. ITO (TDS)

CITIZENCREDIT CO-OPERATIVE BANK LIMITED (SAHAR BRANCH),MUMBAI vs. ITO (TDS)-WARD 1(1)(4), MUMBAI

ITA 6442/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

…ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI 'C' BENCH BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 6035 to 6042/M/2025 (AY: 2016-17) & ITA Nos. 6385 to 6442/M/2025 (AYs: 2017-18, 2018-19 & 2019-20) Citizen Credit Co-op Bank Ltd., VS. ITO (TDS), CTS No. 236, Citizencredit Centre, Marve Road, Orlem Malad West, Mumbai - 400064 Ward - 1(1)(4), Mumbai (Appellant) (Respondent) PAN/GIR No: AAAAC0016F Appellant by Shri Nitesh Joshi a/w Shri Harsh Kothari, Ld. Advocates Responden…

CITIZENCREDIT CO OPERATIVE BANK LIMITED (FOUR BUNGALOWS BRANCH),MUMBAI vs. ITO (TDS)1(1)(4), MUMBAI

ITA 6441/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

…ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI 'C' BENCH BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 6035 to 6042/M/2025 (AY: 2016-17) & ITA Nos. 6385 to 6442/M/2025 (AYs: 2017-18, 2018-19 & 2019-20) Citizen Credit Co-op Bank Ltd., ITO (TDS), CTS No. 236, Citizencredit Centre, Ward - 1(1)(4), Marve Road, Orlem Malad West, Mumbai - 400064 Mumbai PAN/GIR No: AAAAC0016F (Appellant) (Respondent) Appellant by Respondent by Shri Nitesh Joshi a/w Shri Harsh Kothari, Ld. Advocate…

CITIZENCREDIT CO-OPERATIVE BANK LIMITED (MAHIM BRANCH),MUMBAI vs. ITO (TDS) WARD 1(1)(4), MUMBAI

ITA 6440/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)

…ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. 2. The grounds of appeal in ITA No.6038/M/2025 are as under: "ON THE FACTS AND THE CIRCUMSTANCES OF THE CASE, THE LD. ADDL. JCIT(A)-10 DELHI ERRED IN: - 1. confirming the TDS u/s. 201(1) of Rs.4,38,903 & interest u/s. 201(1A) of Rs.3,73,066, aggregating to Rs.8,11,969 u/s. 201(1)/(1A) of I.T. Act, 1961, on the ground that the Appellant had failed to deduct the tax at source u/s. 194A on the interest of Rs.44,07,683 paid by the Appellant to other Co-operative societies (not being members of the Appellant) and one trust. 2. not decidin…

CITIZENCREDIT CO-OPERATIVE BANK LTD (MAHIM BRANCH),MUMBAI vs. ITO (TDS)- WARD 1(1)(4), MUMBAI

ITA 6439/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

…ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI 'C' BENCH BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 6035 to 6042/M/2025 (AY: 2016-17) & ITA Nos. 6385 to 6442/M/2025 (AYs: 2017-18, 2018-19 & 2019-20) Citizen Credit Co-op Bank Ltd., VS. ITO (TDS), CTS No. 236, Citizencredit Centre, Ward - 1(1)(4), Marve Road, Orlem Malad West, Mumbai - 400064 Mumbai PAN/GIR No: AAAAC0016F (Appellant) (Respondent) Appellant by Shri Nitesh Joshi a/w Shri Harsh Kothari, Ld. Advocates Responden…

CITIZENCREDIT CO-OPERATIVE BANK LIMITED (MAHIM BRANCH),MUMBAI vs. ITO (TDS)-WARD 1(1)(4), MUMBAI

ITA 6438/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

…ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI 'C' BENCH BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 6035 to 6042/M/2025 (AY: 2016-17) & ITA Nos. 6385 to 6442/M/2025 (AYs: 2017-18, 2018-19 & 2019-20) Citizen Credit Co-op Bank Ltd., ITO (TDS), CTS No. 236, Citizencredit Centre, Ward - 1(1)(4), Marve Road, Orlem Malad West, Mumbai - 400064 Mumbai (Appellant) (Respondent) PAN/GIR No: AAAAC0016F Appellant by Respondent by Shri Nitesh Joshi a/w Shri Harsh Kothari, Ld. Advocates…

CITIZENCREDIT C-OPERATIVE BANK LIMITED (MAROL BRANCH),MUMBAI vs. ITO (TDS) WARD 1(1)(4), MUMBAI

ITA 6437/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

…ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. 1. IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI ‘C’ BENCH BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 6035 to 6042/M/2025 (AY: 2016-17) & ITA Nos. 6385 to 6442/M/2025 (AYs: 2017-18, 2018-19 & 2019-20) Citizen Credit Co-op Bank Ltd., VS. ITO (TDS), CTS No. 236, Citizencredit Centre, Ward - 1(1)(4), Marve Road, Orlem Malad West, Mumbai - 400064 Mumbai PAN/GIR No: AAAAC0016F (Appellant) (Respondent) Appellant by Respondent by Shri Nitesh Joshi a/w Shri Harsh Kothari, Ld. Ad…

CITIZENCREDIT CO-OPERATIVE BANK LIMITED (MAROL BRANCH) ,MUMBAI vs. ITO (TDS) WARD 1(1)(4), MUMBAI

ITA 6436/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

…ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. 1. IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI 'C' BENCH BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 6035 to 6042/M/2025 (AY: 2016-17) & ITA Nos. 6385 to 6442/M/2025 (AYs: 2017-18, 2018-19 & 2019-20) Citizen Credit Co-op Bank Ltd., VS. ITO (TDS), CTS No. 236, Citizencredit Centre, Ward - 1(1)(4), Marve Road, Orlem Malad West, Mumbai - 400064 Mumbai PAN/GIR No: AAAAC0016F (Appellant) (Respondent) Appellant by Shri Nitesh Joshi a/w Shri Harsh Kothari, Ld. Advocates Respon…

CITIZENCREDIT CO-OPERATIVE BANK LTD (MAROL BRANCH),MUMBAI vs. ITO (TDS)-WARD 1(1)(4), MUMBAI

ITA 6435/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI 'C' BENCH BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 6035 to 6042/M/2025 (AY: 2016-17) & ITA Nos. 6385 to 6442/M/2025 (AYs: 2017-18, 2018-19 & 2019-20) Citizen Credit Co-op Bank Ltd., ITO (TDS), CTS No. 236, Citizencredit Centre, Ward - 1(1)(4), Marve Road, Orlem Malad West, Mumbai - 400064 Mumbai (Appellant) (Respondent) PAN/GIR No: AAAAC0016F Appellant by Shri Nitesh Joshi a/w Shri Harsh Kothari, Ld. Advocates Respondent by Mr. Virabhadra S. Mahajan, Sr. DR Date of Hearing 18/12/2025 Date of Pronounceme…

CITIZENCREDIT CO OPERATIVE BANK LIMITED (KULA BRANCH),MUMBAI vs. ITO (TDS) WARD 1(1)(4), MUMBAI

ITA 6434/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI 'C' BENCH BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 6035 to 6042/M/2025 (AY: 2016-17) & ITA Nos. 6385 to 6442/M/2025 (AYs: 2017-18, 2018-19 & 2019-20) Citizen Credit Co-op Bank Ltd., CTS No. 236, Citizencredit Centre, Marve Road, Orlem Malad West, Mumbai - 400064 PAN/GIR No: AAAAC0016F (Appellant) Appellant by Shri Nitesh Joshi a/w Shri Harsh Kothari, Ld. Advocates Respondent by Mr. Virabhadra S. Mahajan, Sr. DR Date of Hearing 18/12/2025 Date of Pronouncement 19/01/2026 ORDER PER BENCH: These 66 appeals…

CITIZENCREDIT CO-OPERATIVE BANK LIMITED (HILL ROAD BRANCH) ,MUMBAI vs. ITO (TDS)-WARD 1(1)(4), MUMBAI

ITA 6433/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

…ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. 1. IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI 'C' BENCH BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 6035 to 6042/M/2025 (AY: 2016-17) & ITA Nos. 6385 to 6442/M/2025 (AYs: 2017-18, 2018-19 & 2019-20) Citizen Credit Co-op Bank Ltd., CTS No. 236, Citizencredit Centre, Marve Road, Orlem Malad West, Mumbai - 400064 PAN/GIR No: AAAAC0016F (Appellant) Appellant by Shri Nitesh Joshi a/w Shri Harsh Kothari, Ld. Advocates Respondent by Mr. Virabhadra S. Mahajan, Sr. DR Date of H…

CITIZENCREDIT CO-OPERATIVE BANK LIMITED (HILL ROAD BRANCH),MUMBAI vs. ITO (TDS)-WARD 1(1)(4), MUMBAI

ITA 6432/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

…ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. 1. CLEAN_TEXT: Complete judgment text, remove headers/footers/page numbers. 2. SUMMARY with: facts (2-3 sentences), held (2-3 sentences), result (Allowed/Dismissed/Partly Allowed/Remanded), sections (IT Act sections), issues (1-2 lines). Return ONLY valid JSON: {"clean_text": "...", "summary": {"facts": "...", "held": "...", "result": "...", "sections": ["..."], "issues": "..."}} ==Start of OCR for page 1== IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI 'C' BENCH BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI BIJAYANANDA P…

CITIZENCREDIT CO-OPERATIVE BANK LIMITED (HILL ROAD BRANCH),MUMBAI vs. ITO (TDS) WARD 1(1)(4), MUMBAI

ITA 6431/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI 'C' BENCH BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 6035 to 6042/M/2025 (AY: 2016-17) & ITA Nos. 6385 to 6442/M/2025 (AYs: 2017-18, 2018-19 & 2019-20) Citizen Credit Co-op Bank Ltd., VS. ITO (TDS), CTS No. 236, Citizencredit Centre, Ward - 1(1)(4), Marve Road, Orlem Malad West, Mumbai - 400064 Mumbai PAN/GIR No: AAAAC0016F (Appellant) (Respondent) Appellant by Shri Nitesh Joshi a/w Shri Harsh Kothari, Ld. Advocates Respondent by Mr. Virabhadra S. Mahajan, Sr. DR Date of Hearing 18/12/2025 Date of Pronoun…

CITIZENCREDIT CO-OPERATIVE BANK LIMITED (MANORI BRANCH),MUMBAI vs. ITO (TDS) 1(1)(4), MUMBAI

ITA 6430/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

…ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI 'C' BENCH BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 6035 to 6042/M/2025 (AY: 2016-17) & ITA Nos. 6385 to 6442/M/2025 (AYs: 2017-18, 2018-19 & 2019-20) Citizen Credit Co-op Bank Ltd., VS. ITO (TDS), CTS No. 236, Citizencredit Centre, Ward - 1(1)(4), Marve Road, Orlem Malad West, Mumbai Mumbai - 400064 (Respondent) PAN/GIR No: AAAAC0016F (Appellant) Appellant by Shri Nitesh Joshi a/w Shri Harsh Kothari, Respondent by Mr. Virab…

CITIZENCREDIT CO-OPERATIVE BANK LIMITED (MANORI BRANCH),MUMBAI vs. ITO (TDS)-WARD 1(1)(4), MUMBAI

ITA 6429/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI 'C' BENCH BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 6035 to 6042/M/2025 (AY: 2016-17) & ITA Nos. 6385 to 6442/M/2025 (AYs: 2017-18, 2018-19 & 2019-20) Citizen Credit Co-op Bank Ltd., CTS No. 236, Citizencredit Centre, Marve Road, Orlem Malad West, Mumbai – 400064 PAN/GIR No: AAAAC0016F (Appellant) Appellant by Shri Nitesh Joshi a/w Shri Harsh Kothari, Ld. Advocates Respondent by Mr. Virabhadra S. Mahajan, Sr. DR Date of Hearing 18/12/2025 Date of Pronouncement 19/01/2026 ORDER PER BENCH: These 66 appeals…

CITIZEN CREDIT CO OPERATIVE BANK LIMITED ( MULUND BRANCH),MUMBAI vs. ITO (TDS)1(1)(4), MUMBAI

ITA 6428/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI 'C' BENCH BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 6035 to 6042/M/2025 (AY: 2016-17) & ITA Nos. 6385 to 6442/M/2025 (AYs: 2017-18, 2018-19 & 2019-20) Citizen Credit Co-op Bank Ltd., CTS No. 236, Citizencredit Centre, Marve Road, Orlem Malad West, Mumbai - 400064 PAN/GIR No: AAAAC0016F (Appellant) Appellant by Shri Nitesh Joshi a/w Shri Harsh Kothari, Ld. Advocates Respondent by Mr. Virabhadra S. Mahajan, Sr. DR Date of Hearing 18/12/2025 Date of Pronouncement 19/01/2026 ORDER PER BENCH: These 66 appeals…

CITIZENCREDIT CO OPERATIVE BANK LIMITED (MULUND BRANCH),MUMBAI vs. ITO (TDS) 1(1)(4), MUMBAI

ITA 6427/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

…ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. 1. IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI 'C' BENCH BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 6035 to 6042/M/2025 (AY: 2016-17) & ITA Nos. 6385 to 6442/M/2025 (AYs: 2017-18, 2018-19 & 2019-20) Citizen Credit Co-op Bank Ltd., CTS No. 236, Citizencredit Centre, Marve Road, Orlem Malad West, Mumbai - 400064 PAN/GIR No: AAAAC0016F (Appellant) Appellant by Shri Nitesh Joshi a/w Shri Harsh Kothari, Ld. Advocates Respondent by Mr. Virabhadra S. Mahajan, Sr. DR Date of H…

CITIZENCREDIT CO OPERATIVE BANK LIMITED (SANTACRUZ BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

ITA 6426/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

…ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI 'C' BENCH BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 6035 to 6042/M/2025 (AY: 2016-17) & ITA Nos. 6385 to 6442/M/2025 (AYs: 2017-18, 2018-19 & 2019-20) Citizen Credit Co-op Bank Ltd., VS. ITO (TDS), CTS No. 236, Citizencredit Centre, Ward - 1(1)(4), Marve Road, Orlem Malad West, Mumbai - 400064 Mumbai PAN/GIR No: AAAAC0016F (Appellant) (Respondent) Appellant by Shri Nitesh Joshi a/w Shri Harsh Kothari, Ld. Advocates Responden…

CITIZENCREDIT CO OPERATIVE BANK LIMITED ( SANTACRUZ BRANCH),MUMBAI vs. ITO (TDS) 1(1)(4), MUMBAI

ITA 6425/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

…ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. 1. IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI 'C' BENCH BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 6035 to 6042/M/2025 (AY: 2016-17) & ITA Nos. 6385 to 6442/M/2025 (AYs: 2017-18, 2018-19 & 2019-20) Citizen Credit Co-op Bank Ltd., VS. ITO (TDS), CTS No. 236, Citizencredit Centre, Ward - 1(1)(4), Marve Road, Orlem Malad West, Mumbai Mumbai - 400064 PAN/GIR No: AAAAC0016F (Appellant) (Respondent) Appellant by Shri Nitesh Joshi a/w Shri Harsh Kothari, Ld. Advocates Respon…

CITIZENCREDIT CO OPERATIVE BANK LIMITED (BYCULLA BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

ITA 6424/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI 'C' BENCH BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 6035 to 6042/M/2025 (AY: 2016-17) & ITA Nos. 6385 to 6442/M/2025 (AYs: 2017-18, 2018-19 & 2019-20) Citizen Credit Co-op Bank Ltd., VS. ITO (TDS), CTS No. 236, Citizencredit Centre, Marve Road, Orlem Malad West, Mumbai - 400064 Ward - 1(1)(4), Mumbai PAN/GIR No: AAAAC0016F (Appellant) (Respondent) Appellant by Shri Nitesh Joshi a/w Shri Harsh Kothari, Ld. Advocates Respondent by Mr. Virabhadra S. Mahajan, Sr. DR Date of Hearing 18/12/2025 Date of Pronoun…

CITIZENCREDIT CO OPERATIVE BANK LIMITED (BYCULLA BRANCH),MUMBAI vs. ITO (TDS)1(1)(4), MUMBAI

ITA 6423/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI 'C' BENCH BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 6035 to 6042/M/2025 (AY: 2016-17) & ITA Nos. 6385 to 6442/M/2025 (AYs: 2017-18, 2018-19 & 2019-20) Citizen Credit Co-op Bank Ltd., CTS No. 236, Citizencredit Centre, Marve Road, Orlem Malad West, Mumbai – 400064 PAN/GIR No: AAAAC0016F (Appellant) Appellant by Shri Nitesh Joshi a/w Shri Harsh Kothari, Ld. Advocates Respondent by Mr. Virabhadra S. Mahajan, Sr. DR Date of Hearing 18/12/2025 Date of Pronouncement 19/01/2026 ORDER PER BENCH: These 66 appeals…

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