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

54 Taxmann.com 297Reported decision2015#1492 most cited

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

A multi-state cooperative bank is obligated to deduct tax at source on interest paid on fixed deposits placed by cooperative societies, as Section 194A(3)(viia) of the Income Tax Act, 1961, rather than Section 194A(3)(v), applies to cooperative banks in this context.

76

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2026.

Also referred to as

Saraswat Co-op. Bank Ltd v. ITO · Section 194A(1) · Section 194A(3) · Section 194A(3)(viia) · cooperative bank TDS · interest on fixed deposit TDS · cooperative society deposits

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 (Amboli Branch), Mumbai vs. ITO (TDS)1(1)(4), Mumbai

ITA 6422/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., CTS No. 236, Citizencredit Centre, Marve Road, Orlem Malad West, Mumbai - 400064 PAN/GIR No: AAAAC0016F (Appellant) Appellant by Respondent by Date of Hearing Date of Pronouncement VS. ITO (TDS), Ward - 1(1)(4), Mumbai (Respondent) Shri Nitesh Joshi a/w Shri Harsh Kothari, Ld. Advocates Mr. Virabhadra S. Mahajan, Sr. DR 18/1…

Citizencredit Co Operative Bank Limited (Amboli Branch), Mumbai vs. ITO(TDS) 1(1)(4), Mumbai

ITA 6421/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. 2. 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 Respondent by Date of Hearing Date of Pronouncement VS. ITO (TDS), Ward - 1(1)(4), Mumbai (Respondent) Shri…

Citizencredit Co-Opertive Bank Limited (Colaba Branch), Mumbai vs. ITO (TDS) Ward 1(1)(4), Mumbai

ITA 6420/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., CTS No. 236, Citizencredit Centre, Marve Road, Orlem Malad West, Mumbai - 400064 (Appellant) 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 Hear…

Citizencredit Co Operative Bank Limited, (Chembur Branch), Mumbai vs. ITO (TDS)1(1)(4), Mumbai

ITA 6419/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. 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 Respondent by Date of Hearing Date of Pronouncement VS. ITO (TDS), Ward - 1(1)(4), Mumbai (Respondent) Shri Nitesh J…

Citizencredit Co Operative Bank Limited (Byculla Branch), Mumbai vs. ITO (TDS)1(1)(4), Mumbai

ITA 6418/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

…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, Chembur Branch, Mumbai vs. ITO (TDS) 1(1)(4), Mumbai

ITA 6417/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., CTS No. 236, Citizencredit Centre, Marve Road, Orlem Malad West, Mumbai – 400064 PAN/GIR No: AAAAC0016F (Appellant) Appellant by Respondent by Date of Hearing Date of Pronouncement vs. ITO (TDS), Ward - 1(1)(4), Mumbai (Respondent) Shri Nitesh Joshi a/w Shri Harsh Kothari, Ld. Advocates Mr. Virabhadra S. Mahajan, Sr. DR 18/1…

Citizencredit Co Operative Bank Limited, Dadar Branch vs. ITO (TDS)1(1)(4), Mumbai

ITA 6416/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 Shri Nitesh Joshi a/w Shri Harsh Kothari, Ld. Advocates Respondent by…

Citizencredit Co Operative Bank Limited( Dadar Branch), Mumbai vs. ITO (TDS)1(1)(4), Mumbai

ITA 6415/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18
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 Limited( Four Bungalows Branch), Mumbai vs. ITO (TDS)1(1)(4), Mumbai

ITA 6414/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 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 Pronounceme…

Citizencredit Co Operative Bank Limited, (Four Bungalows Branch) vs. ITO (TDS)1(1)(4), Mumbai

ITA 6413/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., 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 Respondent by Mr. Virabhadra S. Mahajan, Sr. DR Date of Hearing 18/12/2025 Date of Pronounceme…

Citizencredit Co Operative Bank Limited, Dadar Branch vs. ITO (TDS)1(1)(4), Mumbai

ITA 6412/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. 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, Ld. Advocates Responden…

Citizencredit Co Operative Bank Limited, Malad Mumbai vs. ITO (TDS)1(1)(4), Mumbai

ITA 6411/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. 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 Respondent by Shri Nitesh Joshi a/w Shri Harsh Kothari, Ld. Advoc…

Citizencredit Co Operative Bank Limited, Malad Branch vs. ITO (TDS)1(1)(4), Mumbai

ITA 6410/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 Mumbai - 400064 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, Wadala Branch vs. ITO (TDS)1(1)4), Mumbai

ITA 6409/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., 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. Advocates Mr. Virabhadra S. Mahajan, Sr. DR Date of Hearing 18/12/2025 Date of Pronoun…

Citizen Credit Co-Operative Bank Ltd, Mumbai vs. ITO (TDS)-1(1)(4), Mumbai

ITA 6408/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

…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 Ltd, Mumbai vs. ITO (TDS)-1(1)(4), Mumbai

ITA 6407/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., 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 Ltd, Mumbai vs. ITO (TDS)-1(1)(4), Mumbai

ITA 6406/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. 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 Shri Nitesh Joshi a/w Shri Harsh Kothari, Ld. Advocates Respondent by…

Citizen Credit Co-Operative Bank Ltd, Mumbai vs. ITO (TDS)-1(1)(4), Mumbai

ITA 6405/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 PAN/GIR No: AAAAC0016F (Appellant) (Respondent) Appellant by Respondent by Shri Nitesh Joshi a/w Shri Harsh Kothari, Ld. Advocates…

Citizen Credit Co-Operative Bank Ltd (Goregaon Branch), Mumbai vs. ITO (TDS)-1(1)(4), Mumbai

ITA 6404/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

…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…

Citizen Credit Co-Operative Bank Ltd (Goregaon Branch), Mumbai vs. ITO (TDS)-1(1)(4), Mumbai

ITA 6403/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. 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…