Which sections of the Income Tax Act does Chirakkal Service Co-Operative Bank Ltd. Kannur v. CIT come up under?

It is most often cited in judgments turning on Section 80P, Section 139(1), Section 148, Section 142(1), Section 80AC, Section 139(4).

Chirakkal Service Co-Operative Bank Ltd. Kannur v. CIT

Q: How many judgments cite Chirakkal Service Co-Operative Bank Ltd. Kannur v. CIT?

62 judgments on BharatTax cite Chirakkal Service Co-Operative Bank Ltd. Kannur v. CIT (68 Taxmann.com 298), spanning 2017 to 2026.

68 Taxmann.com 298High Court2016#1861 most cited

What is Chirakkal Service Co-Operative Bank Ltd. Kannur v. CIT authority for?

A deduction under Section 80P can be claimed by an assessee even if the return of income is filed belatedly under Section 139(4), provided a return has been filed.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Also referred to as

Chirakkal Service Co-Operative Bank Ltd. · Section 80P deduction · belated return · Section 139(4) · claim for deduction · co-operative society · filing of return · income tax

Sections most often in play

Section 80P Section 139(1)Section 148 Section 142(1)Section 80AC Section 139(4)Section 80A(5)Section 147

Issues it is cited on

section 80ac(ii)section 143(1)(a)(v)section 143(l)(a)section 80a(5)section 143(1)(a)(ii)section 10ba section 80ac section 80a section 139(4)section 10b section 22(1)section 80p(1)

Judgments citing Chirakkal Service Co-Operative Bank Ltd. Kannur v. CIT

SHRI NAVDA MAHILA DOODH UTPADAK SAHKARI MANDLI LIMITED,JUNAGADH vs. THE ITO WARD-1, JUNAGADH, JUNAGADH

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

ITA 617/RJT/2025[2018-19]Status: DisposedITAT Rajkot10 Apr 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपील सं./ Ita No. 604/Rjt/2025 िनधा"रण वष" / Assessment Year: (2018-19) (Physical Hearing) Income Tax Officer, Shri Navda Mahila Doodh Utpadak Bhutnath Chambers College Sahkari Mandali Limited, Road, Junagadh, Co. Popatbhai P Bharai, At. Navda, Tal. Vs. Gujarat-362001 Vanthali, Junagadh, Gujarat – 362610 Pan/Gir No.: Aatas6002N (Assessee) (Respondent) & आयकरअपील सं./ Ita No. 617/Rjt/2025 िनधा"रण वष" / Assessment Year: (2018-19) (Physical Hearing) Shri Navda Mahila Doodh Utpadak Income Tax Officer, Bhutnath Chambers College Sahkari Mandali Limited, Co. Popatbhai P Bharai, At. Navda, Tal. Road, Junagadh, Vs. Vanthali, Junagadh, Gujarat - 362610 Gujarat-362001 Pan/Gir No.: Aatas6002N (Assessee) (Respondent)

For Appellant: Shri D. M. Rindani & Ms. Devina Patel, ARsFor Respondent: Shri Abhimanyu Singh Yadav, Sr.DR

Section 147Section 250Section 69ASection 80P

…आयकर अपीलीय अिधकरण, राजकोट "ायपीठ, राजकोट। In The Income Tax Appellate Tribunal, Rajkot Bench, Rajkot Before Dr. Arjun Lal Saini, Accountant Member And Dr. Dinesh Mohan Sinha, Judicial Member आयकरअपील सं./ ITA No. 604/Rjt/2025 िनधा"रण वष" / Assessment Year: (2018-19) (Physical Hearing) Income Tax Officer, Shri Navda Mahila Doodh Utpadak Bhutnath Chambers College Sahkari Mandali Limited, Road, Junagadh, Co. Popatbhai P Bharai, At. Navda, Tal. Vs. Gujarat-362001 Vanthali, Junagadh, Gujarat – 362610 PAN/GIR No.: AATAS6002N (Assessee) (Respondent) & आयकरअपील सं./ ITA No. 617/Rjt/2025 िनधा"रण वष" / Assessment Year: (2…

INCOME TAX OFFICER, JUNAGADH vs. SHRI NAVDA MAHILA DOODH UTPADAK SAHKARI MANDLI LIMITED, VANTHALI JUNAGADH GUJARAT

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

ITA 604/RJT/2025[2018]Status: DisposedITAT Rajkot10 Apr 2026

For Appellant: Shri D. M. Rindani & Ms. Devina Patel, ARsFor Respondent: Shri Abhimanyu Singh Yadav, Sr.DR

Section 147Section 250Section 69ASection 80P

FIS GLOBAL BUSINESS SOLUTIONS INDIA PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

Appeal is allowed

ITA 3595/DEL/2025[2018-19]Status: DisposedITAT Delhi28 Jan 2026AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 3595/Del/2025 : Asstt. Year: 2018-19 Fis Global Business Solutions India Vs Dcit, Pvt. Ltd., S-405, Lgf, Greater Circle-7(1), Kailash, Part-Ii, Delhi-110048 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaach2815H Assessee By : Ms. Sumish Murgai, Ca, Sh. Vishal Kalra, Adv. & Ms. Kashish Gupta, Ca Revenue By : Sh. Yogeshwer Sharma, Sr. Dr Date Of Hearing: 28.01.2026 Date Of Pronouncement: 28.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2018-19 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024–25/1074701797(1) Dated 19.03.2025, In Proceedings U/S 14(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Ms. Sumish Murgai, CAFor Respondent: Sh. Yogeshwer Sharma, Sr. DR

Section 139(1)Section 14(3)Section 80A(5)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 3595/Del/2025 : Asstt. Year: 2018-19 FIS Global Business Solutions India Vs DCIT, Pvt. Ltd., S-405, LGF, Greater Circle-7(1), Kailash, Part-II, Delhi-110048 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAACH2815H Assessee by : Ms. Sumish Murgai, CA, Sh. Vishal Kalra, Adv. & Ms. Kashish Gupta, CA Revenue by : Sh. Yogeshwer Sharma, Sr. DR Date of Hearing: 28.01.2026 Date of Pronouncement: 28.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member…

SHRI SWAMI VIVEKANAND NAGARI SAHAKARI PAT SANSTHA MARYADIT,PANDHARPUR vs. INCOME TAX OFFICER WARD 2 PANDHARPUR , PANDHARPUR

In the result, appeal filed by the Assessee is dismissed

ITA 1406/PUN/2025[2017-18]Status: DisposedITAT Pune06 Jan 2026AY 2017-18

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Section 139(1)Section 142(1)Section 143(2)Section 144Section 250Section 80ASection 80A(5)Section 80PSection 80P(2)

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFOREDR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.1406/PUN/2025 निर्धारण वषा / Assessment Year: 2017-18 Shree Swami Vivekanand V The Income Tax Officer, Nagari s Ward-2, Pandharpur. SahakariPatsansthaMaryadit, 1980/81, Rukmini Patangan, Laxmi Narayan Complex, Pandharpur – 413304. Maharashtra. PAN: AACAS1854K Appellant/ Assessee Respondent / Revenue Assessee by None Revenue by Shri Ambarnath Khule-JCIT(Through Virtual Hearing) Date of hearing 26/1…

KALPESH KUMAR RAMANLAL SHAH,DAVANGERE vs. ACIT, CIRCLE-1(1), DAVANGERE

In the result, the Assessee’s appeal is allowed

ITA 1169/BANG/2025[2017-18]Status: DisposedITAT Bangalore31 Oct 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Waseem Ahmedassessment Year : 2017-18

For Appellant: Ms. Sunaina Bhatia, CAFor Respondent: Shri Balusamy N., JCIT-DR

Section 11Section 119Section 143(1)Section 250Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year : 2017-18 Sri Kalpesh Kumar Ramanlal The Assistant Shah, 37, 1st Floor, Shah Commissioner of Mansion, Station Road, Income Tax, Near Clock Tower, Circle – 1(1), Davangere – 577 001. Davangere. Vs. PAN: AQCPS1366F APPELLANT RESPONDENT Assessee by : Ms. Sunaina Bhatia, CA Revenue by : Shri Balusamy N., JCIT-DR Date of Hearing : 06-08-2025 Date of : 31-10-2025 Pronouncement ORDER PER NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER This appeal has been…

AVINISSERY SERVICE CO-OPERATIVE BANK LTD,THRISSUR vs. THE INCOME TAX OFFICER WARD 2(1),THRISSUR, THRISSUR

ITA 569/COCH/2025[2016-17]Status: DisposedITAT Cochin27 Oct 2025AY 2016-17

Section 143(3)Section 250Section 5Section 80Section 80P

…## **IN THE INCOME TAX APPELLATE TRIBUNAL "DB" BENCH, COCHIN** ## **SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER** ## **ITA No.556 & 569/COCH/2025 (Assessment Year:2016-2017)** #### **Avinissery Service Co-operative Bank Ltd** Anakallu, P.O. Avinissery Thrissur 680306, Thrissur, Kerala - 680306 [PAN: AACAA0093Q] **…………. Appellant** **Income Tax Department Office of The Income Tax Officer ward 2(1),** **Thrissur,** Aayakar Bhavan, Municipal Office Rd, Sakthan Thampuran Nagar, Thrissur, Kerala- 680001, Thrissur, **…………. Respondent** Vs **Appearance** For the Appellant…

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

ITA 1001/JPR/2025[2019-20]Status: DisposedITAT Jaipur27 Oct 2025AY 2019-20

For Appellant: Sh. Shrawan Kumar Gupta, Adv.\rFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT\r

Section 139(1)Section 143(2)Section 144BSection 147Section 147rSection 148Section 148ASection 151Section 234ASection 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\r\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, \"SMC\" JAIPUR\r\nश्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य एव श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष\r\nBEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM\r\nआयकर अपीलसं. / ITA No.1001/JPR/2025\r\nनिर्धारण वर्ष / AssessmentYear : 2019-20\r\n\r\nKatrathal Gram Sewa Sahkari | बनाम | The ITO,\r\nSamiti Ltd.\r\nWard-1,\r\nKatrathal District Sikar, Sikar.\r\nVs.\r\nSikar.\r\nस्थायीलेखा सं./ जीआईआरसं. / PAN/GIR No.:AABAK6096Q | अपीलार्थी / Appellant | प्रत्यर्थी / Respondent\r\n\r\n…

THE SOMALWAR ACADEMY EDUCATION SOCIETIES EMPLOYEES CO-OP CREDIT SOCIETY MAR.,NAGPUR vs. INCOME TAX OFFICER, WAR 1(5), NAGPUR

In the result, appeal of the Assessee is allowed

ITA 17/NAG/2023[2018-19]Status: DisposedITAT Nagpur18 Sept 2025AY 2018-19

Bench: Shri Narender Kumar Choudhryassessment Year: 2018-19

For Appellant: Shri K.P. Dewani, Ld. AdvocateFor Respondent: Shri Anand Nagrale, Ld. Sr. D.R

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 250Section 80Section 80ASection 80A(5)Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR “SMC” BENCH :: NAGPUR BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2018-19 The Somalwar Academy DCIT (CPC), Bangalore Education Societies Employees Co-op. Credit Vs. Society Mar, Somalwar High School, Khamla, Nagpur-440025 PAN: AAHAT 6111 F (Appellant) (Respondent) Present for: Assessee by : Shri K.P. Dewani, Ld. Advocate Revenue by : Shri Anand Nagrale, Ld. Sr. D.R. Date of Hearing : 20.06.2025 Date of Pronouncement : 18.09.2025 O R D E R This appeal has been preferred by the Assessee against the order dated 17/11/2022 impugned herein p…

PAHALAMPUR SAMABAY KRISHI UNNAYAN SAMITY LTD., ,HOOGHLY vs. ITO, WARD 23(1), , HOOGHLY

In the result, the appeal of the assessee is allowed

ITA 887/KOL/2025[2019-2020]Status: DisposedITAT Kolkata02 Sept 2025AY 2019-2020

Bench: Shri George Mathan & Shri Rajesh Kumarassessment Year: 2019-20 Pahalampur Samabay Krishi Ito, Ward-23(1), Hooghly Unnayan Ltd.

For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Shri S. B. Chakraborthy, Sr. DR

Section 139(1)Section 139(4)Section 142(1)Section 143(1)Section 143(1)(a)Section 148Section 153ASection 80Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2019-20 Pahalampur Samabay Krishi ITO, Ward-23(1), Hooghly Unnayan Ltd. C/o S. N. Ghosh & Associates, Vs Advocates, 2, Garstin Place, 2nd Floor, Suite No.203, Off Hare Street, Kol – 700001. (PAN: AAAAP2517N) (Appellant) (Respondent) Appellant by : Shri Somnath Ghosh, Advocate Respondent by : Shri S. B. Chakraborthy, Sr. DR Date of Hearing : 28.08.2025 Date of Pronouncement : 02.09.2025 ORDER Per Bench : This is an appeal filed by the revenue against the o…

KARNATAKA VIDYUTSHAKTI MANDALI NAUKARARA SAHAKARA SANGHA NIYAMITHA ,BHADRAVATHI vs. INCOME TAX OFFICER, WARD-1 & TPS , SHIMOGA

In the result, both these appeals of the assessee are dismissed

ITA 1444/BANG/2025[2019-2020]Status: DisposedITAT Bangalore21 Aug 2025AY 2019-2020

Bench: Shri Dipak P. Ripote & Shri Prakash Chand Yadav

For Appellant: Sri C.R. Vasanth Kumar, A.RFor Respondent: Sri Ganesh R Ghale, D.R

Section 139(1)Section 148Section 80ASection 80A(5)Section 80PSection 80P(2)(a)

…ITA Nos.1443 & 1444/Bang/2025 Karnataka Vidyutshakti Mandali Naukarara Sahakara Sangha Niyamitha, Bhadravathi IN THE INCOME TAX APPELLATE TRIBUNAL “SMC’’ BENCH: BANGALORE BEFORE SHRI DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER ITA Nos.1443&1444/Bang/2025 Assessment Years: 2018-19 & 2019-20 Karnataka Vidyutshakti Mandali Naukarara Sahakara Sangha Niyamitha Mescom Office Ublebyl Road Vs. ITO Ward-1 & TPS Bhadravathi 577 301 Shimoga Karnataka PAN NO : AACAK7107K APPELLANT RESPONDENT Appellant by : Sri C.R. Vasanth Kumar, A.R. Respondent by : Sri Ganesh R Ghale, D.R. Date…

KARNATAKA VIDYUTSHAKTI MANDALI NAUKARARA SAHAKARA SANGHA NIYAMITHA,BHADRAVATHI vs. INCOME TAX OFFICE, WARD-1 & TPS, SHIMOGA

In the result, both these appeals of the assessee are dismissed

ITA 1443/BANG/2025[2018-19]Status: DisposedITAT Bangalore21 Aug 2025AY 2018-19

Bench: Shri Dipak P. Ripote & Shri Prakash Chand Yadav

For Appellant: Sri C.R. Vasanth Kumar, A.RFor Respondent: Sri Ganesh R Ghale, D.R

Section 139(1)Section 148Section 80ASection 80A(5)Section 80PSection 80P(2)(a)

NAVANIRMAN MULTIPURPOSE CO-OPERATIVE CREDIT SOCIETY LTD,BELAGAVI vs. INCOME TAX OFFICER, WARD - 2, BELAGAVI

ITA 116/PAN/2025[2016-17]Status: DisposedITAT Panaji18 Aug 2025AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 116/Pan/2025 Assessment Year : 2016-17 Navanirman Multipurpose Co-Op. Credit Society Ltd., Laxmi Nagar, Hindalaga, Dist. Belagavi.-591108 Pan : Aacan0420G . . . . . . . Appellant V/S The Income Tax Officer, Ward-2, Belagavi. . . . . . . . Respondent Appearances Assessee By : Mr Pramod Vaidya [‘Ld. Ar’] Revenue By : Ms Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing : 07/08/2025 Date Of Pronouncement : 18/08/2025 Order Per G. D. Padmahshali; By Captioned Appeal The Assessee Impugns Din & Order 1074658686(1) Dt. 18/03/2025 Passed By National Faceless Appeal Centre, Delhi [‘Ld. Nfac/Cit(A)’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 15/02/2024 Passed U/S 147 R.W.S. 144 Of The Act By National Faceless E- Asstt Centre, Delhi [‘Ld. Ao’ Hereinafter] Anent To Assessment Year 2016-17 [‘Ay’ Hereinafter].

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]

Section 139(1)Section 143(2)Section 147Section 148Section 250Section 80A(5)Section 80P(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos. 116/PAN/2025 Assessment Year : 2016-17 Navanirman Multipurpose Co-op. Credit Society Ltd., Laxmi Nagar, Hindalaga, Dist. Belagavi.-591108 PAN : AACAN0420G . . . . . . . Appellant V/s The Income Tax Officer, Ward-2, Belagavi. . . . . . . . Respondent Appearances Assessee by : Mr Pramod Vaidya [‘Ld. AR’] Revenue by : Ms Rijjula Uniyal [‘Ld. DR’] Date of conclusive Hearing : 07/08/2025 Date of Pronouncement : 18/08/2025 ORDER PER G. D. PADMAHSHAL…

ARAVALI BUILDHOMES LLP,JAIPUR vs. AO CPC, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1154/JPR/2024[2021-22]Status: DisposedITAT Jaipur04 Jun 2025AY 2021-22

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Ashok Kumar Gupta, AdvFor Respondent: Sh. Anoop Singh, Addl. CIT

Section 139Section 139(1)Section 139(4)Section 143(1)Section 234ASection 80Section 80ASection 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1154/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2021-22 cuke Aravali Buildhomes LLP AO CPC, Vs. F. No. 205 Block A, Anukamapa Jaipur Residency, Durgapura, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABFFA 5163 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Ashok Kumar Gupta, Adv. jktLo dh vksj ls@…

BELVE VYAVASAYA SEVA SAHAKARI SANGHA LIMITED,UDUPI vs. INCOME TAX OFFICER, WARD-2, UDUPI

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 818/BANG/2024[2013-14]Status: DisposedITAT Bangalore02 Jun 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Mahesh R Uppin, AdvocateFor Respondent: Smt. Neha Sahay, JCIT (DR)

Section 139(1)Section 142(1)Section 143(3)Section 144Section 148Section 263Section 56Section 80A(5)Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 817 & 818/Bang/2024 Assessment Year: 2013-14 Belve Vyavasaya Seva Sahakari Sangha Vs. The Income Tax Officer, Ltd., Ward – 2, Udupi. Belve, Hebri Taluk, Udupi District. . PAN – AAAAB 1636 N APPELLANT RESPONDENT Assessee by : Shri Mahesh R Uppin, Advocate Revenue by : Smt. Neha Sahay, JCIT (DR) Date of hearing : 16.04.2025 Date of Pronouncement : 02.06.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: These appeals filed by the assessee are against the orde…

BELVE VYAVASAYA SEVA SAHAKARI SANGHA LIMITED ,UDUPI vs. INCOME TAX OFFICER, WARD-2, UDUPI

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 817/BANG/2024[2013-14]Status: DisposedITAT Bangalore02 Jun 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Mahesh R Uppin, AdvocateFor Respondent: Smt. Neha Sahay, JCIT (DR)

Section 139(1)Section 142(1)Section 143(3)Section 144Section 148Section 263Section 56Section 80A(5)Section 80PSection 80P(2)(a)

NARASIMHA RAO PALEM PRIMARY AGRICULTURAL CREDIT SOCIETY LTD,KRISHNA DIST vs. INCOME TAX OFFICER, WARD-3(3), VIJAYAWADA

In the result, appeal filed by the assessee is dismissed

ITA 211/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam20 May 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.211/Viz/2023 (धनिाारण िर्ा / Assessment Year : 2017-18) The Narasimha Rao Palem Vs. Income Tax Officer, Primary Agricultural Credit Ward-3(3), Society Limited, Vijayawada. Krishna District – 521214. Pan: Aacat7998M (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Assessee By : Shri C. Subrahmanyam, Ca प्रत्यार्थी की ओर से / Revenue By : Dr. Aparna Villuri, Sr. Ar सुनिाई की तारीख / Date Of Hearing : 07/05/2025 घोर्णा की तारीख/Date Of : 20/05/2025 Pronouncement O R D E R

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 139(1)Section 139(4)Section 142(1)Section 144Section 250oSection 69ASection 80A(5)Section 80PSection 80P(2)(a)

…आयकर अपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “DIVN” BENCH, VISAKHAPATNAM श्री धिजय पाल राि, उपाध्यक्ष एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. No.211/VIZ/2023 (धनिाारण िर्ा / Assessment Year : 2017-18) The Narasimha Rao Palem Vs. Income Tax Officer, Primary Agricultural Credit Ward-3(3), Society Limited, Vijayawada. Krishna District – 521214. PAN: AACAT7998M (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Assessee by :…

BANNAVATU TULASI ,KANCHIKACHERLA vs. INCOME TAX OFFICER, WARD-1(1), VIJAYAWADA

In the result, appeal of the assessee is allowed

ITA 451/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam07 Mar 2025AY 2015-16

Bench: Shri K Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. 451/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2015-16) Baanavatu Tulasi, Vs. Income Tax Officer, M.P.P. School, Kopthapet, Ward-1(1), Kanchikacherla, Vijayawada. Krishna-521180. Pan: Afcpt1634C (अपीलधथी/ Appellant) (प्रत्यथी/ Respondent) अपीलधथी की ओर से/ Assessee By : Sri Mv Prasad, Ar प्रत्यधथी की ओर से / Revenue By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri MV Prasad, ARFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 139Section 142(1)Section 143(2)Section 147Section 148Section 24Section 69

…आयकर अपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री के नरधिम्हा चारी, न्याधयक िदस्य एिं श्री एि बालाकृष्णन, लेखा िदस्य के िमक्ष BEFORE SHRI K NARASIMHA CHARY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. 451/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2015-16) Baanavatu Tulasi, Vs. Income Tax Officer, M.P.P. School, Kopthapet, Ward-1(1), Kanchikacherla, Vijayawada. Krishna-521180. PAN: AFCPT1634C (अपीलधथी/ Appellant) (प्रत्यथी/ Respondent) अपीलधथी की ओर से/ Assessee by : Sri MV Prasad, AR प्रत…

INCOME TAX OFFICER, WARD-1, KOPPAL vs. BAHUBALI MINORITY CREDIT CO-OP SOCIETY KOPPAL, KOPPAL

In the result, this grounds are allowed for statistical purposes

ITA 1661/BANG/2024[2018-19]Status: DisposedITAT Bangalore24 Feb 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2018-19

For Respondent: Shri Prasanna .N. Urala

Section 139Section 139(1)Section 142Section 142(1)Section 143(1)(a)Section 148Section 68Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2018-19 M/s. Bahubali Minority Credit Co-op. Society Koppal, The Income Tax Officer, Sidnekoppa Building, Koppal. Jawahar Road, Koppal. Vs. Karnataka – 583 231. PAN: AACAB1305Q APPELLANT RESPONDENT : Shri Prasanna .N. Urala, Assessee by Advocate Revenue by : Shri Subramanian .S, JCIT (DR) Date of Hearing : 27-01-2025 Date of Pronouncement : 24-02-2025 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the revenue challengi…

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX OFFICER WARD-1, WARDHA

In the result, appeal by the assessee for A

ITA 569/NAG/2024[2022-23]Status: DisposedITAT Nagpur10 Feb 2025AY 2022-23

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe

Section 56Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.566, 567, 568 & 569/Nag./2024 (Assessment Year : 2015–16, 2018–19, 2020–21 & 2022–23) Hinganghat Nagri Sahakari Pat Sanstha Ram Mandir Ward, Hinganghat ……………. Appellant Wardha 442 301 PAN – AAAJH0303D v/s Income Tax Officer ……………. Respondent Ward–1, Wardha Assessee by : Shri Suyash Ranka Revenue by : Shri Abhay Y. Marathe Date of Hearing – 23/01/2025 Date of Order – 10/02/2025 O R D E R PER K.M. ROY, A.M. This appeal by the assessee is emanating from the impugned or…

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX OFFICER WARD-1, WARDHA

In the result, appeal by the assessee for A

ITA 568/NAG/2024[2020-21]Status: DisposedITAT Nagpur10 Feb 2025AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe

Section 56Section 80P

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