Bhagani Nivedita Sahakari Bank Ltd. v. ACIT

87 ITD 567Income Tax Appellate Tribunal2003#3602 most cited

What is Bhagani Nivedita Sahakari Bank Ltd. v. ACIT authority for?

A co-operative society mentioned in Section 194A(3)(v) of the Income Tax Act should be interpreted as a co-operative society other than a co-operative bank.

33

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

Bhagani Nivedita Sahakari Bank Ltd. v. ACIT · 87 ITD 567 · Section 194A(3)(v) · co-operative society · co-operative bank · TDS exemption

Sections most often in play

Section 194ASection 201(1A)Section 201(1)Section 201Section 194A(3)(v)Section 194A(3)(viia)(b)Section 194A(3)(i)(b)Section 139

Issues it is cited on

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

Judgments citing Bhagani Nivedita Sahakari Bank Ltd. v. ACIT

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)

…es of the case the Hon'ble High Court has interpreted the difference between Co-operative Bank and Co-operative Society. 7.5 The Co-operative Bank and Co-operative Society are also interpreted in the case of Bhagani Nivedita Sahakari Bank Ltd. vs. ACIT (2003) 87 ITD 567 where in it is held that Co-operative Society mentioned in Section 194A(3)(v) should be interpreted as Co-operative Society other than Co-operative Bank. We find that hon'ble ITAT Pune Bench has interpreted the word Co-operative and Co-operative Society and further the hon'ble Kerala High Court in the case of Moolamattom Electricity Board Employee…

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

…es of the case the Hon'ble High Court has interpreted the difference between Co-operative Bank and Co-operative Society. 7.5 The Co-operative Bank and Co-operative Society are also interpreted in the case of Bhagani Nivedita Sahakari Bank Ltd. vs. ACIT (2003) 87 ITD 567 where in it is held that Co-operative Society mentioned in Section 194A(3)(v) should be interpreted as Co-operative Society other than Co-operative Bank. We find that hon'ble ITAT Pune Bench has interpreted the word Co-operative and Co-operative Society and further the hon'ble Kerala High Court in the case of Moolamattom Electricity Board Employee…

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

…es of the case the Hon'ble High Court has interpreted the difference between Co-operative Bank and Co-operative Society. 7.5 The Co-operative Bank and Co-operative Society are also interpreted in the case of Bhagani Nivedita Sahakari Bank Ltd. vs. ACIT (2003) 87 ITD 567 where in it is held that Co-operative Society mentioned in Section 194A(3)(v) should be interpreted as Co-operative Society other than Co-operative Bank. We find that hon'ble ITAT Pune Bench has interpreted the word Co-operative and Co-operative Society and further the hon'ble Kerala High Court in the case of Moolamattom Electricity Board Employee…

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

…es of the case the Hon'ble High Court has interpreted the difference between Co-operative Bank and Co-operative Society. 7.5 The Co-operative Bank and Co-operative Society are also interpreted in the case of Bhagani Nivedita Sahakari Bank Ltd. vs. ACIT (2003) 87 ITD 567 where in it is held that Co-operative Society mentioned in Section 194A(3)(v) should be interpreted as Co-operative Society other than Co-operative Bank. We find that hon'ble ITAT Pune Bench has interpreted the word Co-operative and Co-operative Society and further the hon'ble Kerala High Court in the case of Moolamattom Electricity Board Employee…

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

…es of the case the Hon'ble High Court has interpreted the difference between Co-operative Bank and Co-operative Society. 7.5 The Co-operative Bank and Co-operative Society are also interpreted in the case of Bhagani Nivedita Sahakari Bank Ltd. vs. ACIT (2003) 87 ITD 567 where in it is held that Co-operative Society mentioned in Section 194A(3)(v) should be interpreted as Co-operative Society other than Co-operative Bank. We find that hon'ble ITAT Pune Bench has interpreted the word Co-operative and Co-operative Society and further the hon'ble Kerala High Court in the case of Moolamattom Electricity Board Employee…

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

…es of the case the Hon'ble High Court has interpreted the difference between Co-operative Bank and Co-operative Society. 7.5 The Co-operative Bank and Co-operative Society are also interpreted in the case of Bhagani Nivedita Sahakari Bank Ltd. vs. ACIT (2003) 87 ITD 567 where in it is held that Co-operative Society mentioned in Section 194A(3)(v) should be interpreted as Co-operative Society other than Co-operative Bank. We find that hon'ble ITAT Pune Bench has interpreted the word Co-operative and Co-operative Society and further the hon'ble Kerala High Court in the case of Moolamattom Electricity Board Employee…

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

…es of the case the Hon'ble High Court has interpreted the difference between Co-operative Bank and Co-operative Society. 7.5 The Co-operative Bank and Co-operative Society are also interpreted in the case of Bhagani Nivedita Sahakari Bank Ltd. vs. ACIT (2003) 87 ITD 567 where in it is held that Co-operative Society mentioned in Section 194A(3)(v) should be interpreted as Co-operative Society other than Co-operative Bank. We find that hon'ble ITAT Pune Bench has interpreted the word Co-operative and Co-operative Society and further the hon'ble Kerala High Court in the case of Moolamattom Electricity Board Employee…

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

…es of the case the Hon'ble High Court has interpreted the difference between Co-operative Bank and Co-operative Society. 7.5 The Co-operative Bank and Co-operative Society are also interpreted in the case of Bhagani Nivedita Sahakari Bank Ltd. vs. ACIT (2003) 87 ITD 567 where in it is held that Co-operative Society mentioned in Section 194A(3)(v) should be interpreted as Co-operative Society other than Co-operative Bank. We find that hon'ble ITAT Pune Bench has interpreted the word Co-operative and Co-operative Society and further the hon'ble Kerala High Court in the case of Moolamattom Electricity Board Employee…

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

…es of the case the Hon'ble High Court has interpreted the difference between Co-operative Bank and Co-operative Society. 7.5 The Co-operative Bank and Co-operative Society are also interpreted in the case of Bhagani Nivedita Sahakari Bank Ltd. vs. ACIT (2003) 87 ITD 567 where in it is held that Co-operative Society mentioned in Section 194A(3)(v) should be interpreted as Co-operative Society other than Co-operative Bank. We find that hon'ble ITAT Pune Bench has interpreted the word Co-operative and Co-operative Society and further the hon'ble Kerala High Court in the case of Moolamattom Electricity Board Employee…

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

…es of the case the Hon'ble High Court has interpreted the difference between Co-operative Bank and Co-operative Society. 7.5 The Co-operative Bank and Co-operative Society are also interpreted in the case of Bhagani Nivedita Sahakari Bank Ltd. vs. ACIT (2003) 87 ITD 567 where in it is held that Co-operative Society mentioned in Section 194A(3)(v) should be interpreted as Co-operative Society other than Co-operative Bank. We find that hon'ble ITAT Pune Bench has interpreted the word Co-operative and Co-operative Society and further the hon'ble Kerala High Court in the case of Moolamattom Electricity Board Employee…

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

…es of the case the Hon'ble High Court has interpreted the difference between Co-operative Bank and Co-operative Society. 7.5 The Co-operative Bank and Co-operative Society are also interpreted in the case of Bhagani Nivedita Sahakari Bank Ltd. vs. ACIT (2003) 87 ITD 567 where in it is held that Co-operative Society mentioned in Section 194A(3)(v) should be interpreted as Co-operative Society other than Co-operative Bank. We find that hon'ble ITAT Pune Bench has interpreted the word Co-operative and Co-operative Society and further the hon'ble Kerala High Court in the case of Moolamattom Electricity Board Employee…

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

…es of the case the Hon'ble High Court has interpreted the difference between Co-operative Bank and Co-operative Society. 7.5 The Co-operative Bank and Co-operative Society are also interpreted in the case of Bhagani Nivedita Sahakari Bank Ltd. vs. ACIT (2003) 87 ITD 567 where in it is held that Co-operative Society mentioned in Section 194A(3)(v) should be interpreted as Co-operative Society other than Co-operative Bank. We find that hon'ble ITAT Pune Bench has interpreted the word Co-operative and Co-operative Society and further the hon'ble Kerala High Court in the case of Moolamattom Electricity Board Employee…

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

…es of the case the Hon'ble High Court has interpreted the difference between Co-operative Bank and Co-operative Society. 7.5 The Co-operative Bank and Co-operative Society are also interpreted in the case of Bhagani Nivedita Sahakari Bank Ltd. vs. ACIT (2003) 87 ITD 567 where in it is held that Co-operative Society mentioned in Section 194A(3)(v) should be interpreted as Co-operative Society other than Co-operative Bank. We find that hon'ble ITAT Pune Bench has interpreted the word Co-operative and Co-operative Society and further the hon'ble Kerala High Court in the case of Moolamattom Electricity Board Employee…

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

…es of the case the Hon'ble High Court has interpreted the difference between Co-operative Bank and Co-operative Society. 7.5 The Co-operative Bank and Co-operative Society are also interpreted in the case of Bhagani Nivedita Sahakari Bank Ltd. vs. ACIT (2003) 87 ITD 567 where in it is held that Co-operative Society mentioned in Section 194A(3)(v) should be interpreted as Co-operative Society other than Co-operative Bank. We find that hon'ble ITAT Pune Bench has interpreted the word Co-operative and Co-operative Society and further the hon'ble Kerala High Court in the case of Moolamattom Electricity Board Employee…

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

…es of the case the Hon'ble High Court has interpreted the difference between Co-operative Bank and Co-operative Society. 7.5 The Co-operative Bank and Co-operative Society are also interpreted in the case of Bhagani Nivedita Sahakari Bank Ltd. vs. ACIT (2003) 87 ITD 567 where in it is held that Co-operative Society mentioned in Section 194A(3)(v) should be interpreted as Co-operative Society other than Co-operative Bank. We find that hon'ble ITAT Pune Bench has interpreted the word Co-operative and Co-operative Society and further the hon'ble Kerala High Court in the case of Moolamattom Electricity Board Employee…

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

…es of the case the Hon'ble High Court has interpreted the difference between Co-operative Bank and Co-operative Society. 7.5 The Co-operative Bank and Co-operative Society are also interpreted in the case of Bhagani Nivedita Sahakari Bank Ltd. vs. ACIT (2003) 87 ITD 567 where in it is held that Co-operative Society mentioned in Section 194A(3)(v) should be interpreted as Co-operative Society other than Co-operative Bank. We find that hon'ble ITAT Pune Bench has interpreted the word Co-operative and Co-operative Society and further the hon'ble Kerala High Court in the case of Moolamattom Electricity Board Employee…

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

…es of the case the Hon'ble High Court has interpreted the difference between Co-operative Bank and Co-operative Society. 7.5 The Co-operative Bank and Co-operative Society are also interpreted in the case of Bhagani Nivedita Sahakari Bank Ltd. vs. ACIT (2003) 87 ITD 567 where in it is held that Co-operative Society mentioned in Section 194A(3)(v) should be interpreted as Co-operative Society other than Co-operative Bank. We find that hon'ble ITAT Pune Bench has interpreted the word Co-operative and Co-operative Society and further the hon'ble Kerala High Court in the case of Moolamattom Electricity Board Employee…

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

ITA 6400/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

…es of the case the Hon'ble High Court has interpreted the difference between Co-operative Bank and Co-operative Society. 7.5 The Co-operative Bank and Co-operative Society are also interpreted in the case of Bhagani Nivedita Sahakari Bank Ltd. vs. ACIT (2003) 87 ITD 567 where in it is held that Co-operative Society mentioned in Section 194A(3)(v) should be interpreted as Co-operative Society other than Co-operative Bank. We find that hon'ble ITAT Pune Bench has interpreted the word Co-operative and Co-operative Society and further the hon'ble Kerala High Court in the case of Moolamattom Electricity Board Employee…

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

ITA 6396/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

…es of the case the Hon'ble High Court has interpreted the difference between Co-operative Bank and Co-operative Society. 7.5 The Co-operative Bank and Co-operative Society are also interpreted in the case of Bhagani Nivedita Sahakari Bank Ltd. vs. ACIT (2003) 87 ITD 567 where in it is held that Co-operative Society mentioned in Section 194A(3)(v) should be interpreted as Co-operative Society other than Co-operative Bank. We find that hon'ble ITAT Pune Bench has interpreted the word Co-operative and Co-operative Society and further the hon'ble Kerala High Court in the case of Moolamattom Electricity Board Employee…

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

ITA 6393/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

…es of the case the Hon'ble High Court has interpreted the difference between Co-operative Bank and Co-operative Society. 7.5 The Co-operative Bank and Co-operative Society are also interpreted in the case of Bhagani Nivedita Sahakari Bank Ltd. vs. ACIT (2003) 87 ITD 567 where in it is held that Co-operative Society mentioned in Section 194A(3)(v) should be interpreted as Co-operative Society other than Co-operative Bank. We find that hon'ble ITAT Pune Bench has interpreted the word Co-operative and Co-operative Society and further the hon'ble Kerala High Court in the case of Moolamattom Electricity Board Employee…

Bhagani Nivedita Sahakari Bank Ltd. v. ACIT (87 ITD 567) — Cited in 33 Judgments | BharatTax