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

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

Chirakkal Service Co- Operative Bank Ltd. v. CIT

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

45 judgments on BharatTax cite Chirakkal Service Co- Operative Bank Ltd. v. CIT (111 Taxmann.com 49), spanning 2019 to 2026.

111 Taxmann.com 49Reported decision2019#2633 most cited

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

An assessee who has filed a return under section 139(1) is eligible to claim deductions under Chapter VI-A, such as under section 80-IA, even if the claim was not made in the original return but was subsequently introduced in a revised return. This is permissible provided further proceedings related to the assessment are pending within the statutory hierarchy.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Also referred to as

Chirakkal Service Co- Operative Bank Ltd. v. CIT · section 80P · section 139(1) · section 80-IA · revised return · deduction claim · pending assessment · Chapter VI-A

Also reported as

239 Taxmann 417

Sections most often in play

Section 80P Section 139(1)Section 148 Section 80AC Section 139(4)Section 142(1)Section 139 Section 143(1)

Issues it is cited on

section 80ac(ii)section 143(1)(a)(v)section 143(l)(a)section 143(1)(a)(ii)section 10ba section 80ac section 104 section 80p(2)(i)section 80a section 139(4)section 80a(5)section 10b

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

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…

KCVR INFRA PROJECTS PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(2), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 986/HYD/2025[2021-22]Status: DisposedITAT Hyderabad26 Nov 2025AY 2021-22

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.986/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2021-22) Kcvr Infra Projects Private Vs. Asstt. Cit Limited Circle 2(2) Hyderabad Hyderabad Pan: Aaeck2457N (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C A M.V. Prasad राज" व "ारा/Revenue By:: Shri Ranjan Agrawala, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 19/11/2025 घोषणा की तारीख/Pronouncement: 26/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Kcvr Infra Projects Private Limited (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-12, Hyderabad (“Ld. Cit(A)”) Dated 29.03.2025 For The A.Y 2021-22. 2. At The Outset, It Is Observed That The Appeal Has Been Filed Before Us With A Delay Of Three Days. The Assessee Has Filed A Condonation Petition Along With A Copy Of Affidavit Explaining The Cause Of Delay. The Learned Authorized Representative (“Ld. Ar”)

For Appellant: C A M.V. PrasadFor Respondent: : Shri Ranjan Agrawala, Sr. DR

…ITA No 986 of 2025 KCVR Infra Projects P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A ‘Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.986/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2021-22) KCVR Infra Projects Private Vs. Asstt. CIT Limited Circle 2(2) Hyderabad Hyderabad PAN: AAECK2457N (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: C A M.V. Prasad राज" व "ारा/Revenue by:: Shri Ranjan Agrawala, Sr. DR सुनवाई की तारीख/Da…

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…

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…

AJINKYA MADHYAMIK SHIKSHAK SEVAK SAH. PATSANSTHA, MARYADIT,SATARA vs. INCOME TAX OFFICER, WARD-2, SATARA, SATARA

In the result, the appeal of the assessee is allowed

ITA 2214/PUN/2024[2020-21]Status: DisposedITAT Pune18 Jun 2025AY 2020-21

For Appellant: \nShri Prateek JhaFor Respondent: \nShri Akhilesh Srivastava

Section 139Section 139(1)Section 143(1)Section 80ASection 80P

…{ "clean_text": "आयकर अपीलीय अधिकरण “एक सदस्य मामला” न्यायपीठ पुणे में ।\nIN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE\nBEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER\nAND\nMS. ASTHA CHANDRA, JUDICIAL MEMBER\nआयकर अपील सं. / ITA No.2214/PUN/2024\nनिर्धारण वर्ष / Assessment Year : 2020-21\nAjinkya Madhyamik Shikshak\nSevak Sah. Patsanstha Maryadit,\n769, Jagtap Colony, Malhar Peth,\nSatara - 415001\nVs.\nIncome Tax Officer,\nWard 2, Satara\nPAN : AAAAA3002D\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nAssessee by :\nShri Prateek Jha\nDepartment by :\nShri Akhilesh Srivastava\nDate of hearing :\n22-04-…

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@…

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

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

In the result, appeal by the assessee for A

ITA 567/NAG/2024[2018-19]Status: DisposedITAT Nagpur10 Feb 2025AY 2018-19

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

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

Section 56Section 80P

SAHKARI GANNA VIKAS SAMITI LTD.,LAKHIMPUR KHERI vs. ACIT, SITAPUR

In the result, the appeal of the assessee is allowed

ITA 351/LKW/2024[2019-20]Status: DisposedITAT Lucknow28 Nov 2024AY 2019-20

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2019-20 Sahkari Ganna Vikas Samiti Acit Sitapur/Cpc, V. Limited Income Tax Deptt., C/O Ayyubi Chamber, Raniganj, Bengaluru-560500. Lakhimpur Kheri, U.P.-241001. Pan:Aawfs0887P (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) Date Of Hearing: 26 11 2024

For Appellant: Shri Shubham Rastogi, C.AFor Respondent: Shri Sunil Kumar Rajwanshi, Addl

Section 139(1)Section 143(1)Section 143(1)(a)Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Assessment Year: 2019-20 Sahkari Ganna Vikas Samiti ACIT Sitapur/CPC, v. Limited Income Tax Deptt., C/o Ayyubi Chamber, Raniganj, Bengaluru-560500. Lakhimpur Kheri, U.P.-241001. PAN:AAWFS0887P (Appellant) (Respondent) Appellant by: Shri Shubham Rastogi, C.A. Respondent by: Shri Sunil Kumar Rajwanshi, Addl. CIT(DR) Date of hearing: 26 11 2024 O R D E R PER ANADEE NATH MISSHRA, A.M.: 1. This appeal has been filed by the assessee against the order of the Ld. CIT(A)…

SHREE SHIV SAHYADRI NAGARI SAHAKARI PATHSANSTHA MARYADIT,PUNE vs. INCOME TAX OFFICER WARD 7(3) PUNE, PUNE

In the result, appeal of the assessee is allowed

ITA 1788/PUN/2024[2019-20]Status: DisposedITAT Pune07 Nov 2024AY 2019-20

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1788/Pun/2024 िनधा"रण वष" / Assessment Year: 2019-20 Shree Shiv Sahyadri Nagari V The Income Tax Officer, Sahakari Pathanstha S Ward-7(3), Pune. Maryadit, Sai Park Road, Dighi, Pune – 411015. Pan: Aaeas1417N Appellant/ Assessee Respondent / Revenue Assessee By Shri Deepak Sasar – Ar Revenue By Smt. Shabana Parveen – Addl.Cit(Dr) Date Of Hearing 06/11/2024 Date Of Pronouncement 07/11/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Under Section 250 Of The Income Tax Act, 1961 Dated 28.06.2024 For A.Y.2019-20. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Ld.Cit(A) Has Wrongly Confirmed The Disallowance Of Deduction Of Rs.15,60,115/- Claimed By The Appellant U/S.80P(2)(A)(I) Of The Income Tax Act, 1961. 2. Alternatively, The Interest Income Earned By The Appellant From The Investments In A Co-Operative Bank Is Also Eligible For Deduction Under Section 80P(2)(D) Of The Income Tax Act, 1961. 3. The Appellant Crave Leave To Add, Delete, Amend, Alter, Vary And/Or Withdraw All Or Any One Of The Above Grounds Of Appeal.”

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 143(1)(v)Section 2Section 250Section 80ISection 80PSection 80P(2)(a)

…।आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1788/PUN/2024 िनधा"रण वष" / Assessment Year: 2019-20 Shree Shiv Sahyadri Nagari V The Income Tax Officer, Sahakari Pathanstha s Ward-7(3), Pune. Maryadit, Sai Park Road, Dighi, Pune – 411015. PAN: AAEAS1417N Appellant/ Assessee Respondent / Revenue Assessee by Shri Deepak Sasar – AR Revenue by Smt. Shabana Parveen – Addl.CIT(DR) Date of hearing 06/11/2024 Date of pronouncement 07/11/2024 आदेश/ ORDER…

MAKASHOOD ASHARAF,LAKHIMPUR KHERI vs. THE INCOME TAX OFFICER, LAKHIMPUR KHERI

In the result, the appeal of the assessee is allowed

ITA 200/LKW/2022[2016-17]Status: DisposedITAT Lucknow25 Oct 2024AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2016-17 Makashood Asharaf, 98-Moh. The Income Tax Officer, Seikh Sarain, Kheri Town, Distt.- Vs. Range-3(4), Lakhimpur Kheri- Lakhimpur Kheri-1 (U.P.) 1 Pan:Bkwpa9250R (Appellant) (Respondent) Assessee By: Sh. Shubham Rastogi, C.A. Revenue By: Sh. Sunil Kumar Rajwanshi, Addl. Cit Dr Date Of Hearing: 29.08.2024 Date Of Pronouncement: 25.10.2024 O R D E R Per Sh. Nikhil Choudhary: This Is An Appeal Filed Against The Order Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 On 28.07.2022 Upholding The Penalty Levied Under Section 271B By The Ito-3(4), Lakhimpur-1 Vide His Order Dated 25.11.2019. The Grounds Of Appeal Preferred Are As Under:-

For Appellant: Sh. Shubham Rastogi, C.AFor Respondent: Sh. Sunil Kumar Rajwanshi, Addl. CIT DR

Section 143(3)Section 250Section 271BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2016-17 Makashood Asharaf, 98-Moh. The Income Tax Officer, Seikh Sarain, Kheri Town, Distt.- vs. Range-3(4), Lakhimpur Kheri- Lakhimpur Kheri-1 (U.P.) 1 PAN:BKWPA9250R (Appellant) (Respondent) Assessee by: Sh. Shubham Rastogi, C.A. Revenue by: Sh. Sunil Kumar Rajwanshi, Addl. CIT DR Date of hearing: 29.08.2024 Date of pronouncement: 25.10.2024 O R D E R PER SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER: This is an appeal filed against the order of the ld.…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED, HYDERABAD

ITA 1717/HYD/2017[2009-10]Status: HeardITAT Hyderabad07 Oct 2024AY 2009-10

Bench: Justice (Retd.) C.V. Bhadang, Shri Mahavir Singh & Shri G. Manjunatha

For Appellant: Shri K.K. ChaitanyaFor Respondent: Smt. Mamata Choudhary

Section 132Section 139(1)Section 143(3)Section 147Section 153ASection 80I

…:1: ITA Nos. 1717 to 1720/Hyd/2017 & IN THE INCOME TAX APPELLATE TRIBUNAL SPECIAL BENCH “A”, HYDERABAD BEFORE JUSTICE (Retd.) C.V. BHADANG, PRESIDENT, SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA Nos.1717 to 1720 & 1722/Hyd/2017 Assessment Years: 2009-10 to 2012-13 and 2014-15 Vs. M/s. SEW Infrastructure Deputy Commissioner of Limited, Income Tax, 6-3-871, Snehlata, Central Circle – Greenland Roads, 2(2), Hyderabad. Begumpet, Hyderabad. PAN : AADCS4061P (Appellant) (Respondent) Assessee by: Shri K.K. Chaitanya, Senior Advocate and Shri S. Ramarao, Advocate. Revenue by: Smt. Ma…

SHRAMIK VIKAS SAHKARI SHRRAM SAMVIDA SAMITI LTD.,KANPUR vs. AO CIRCLE 1(1)(1), KANPUR

In the result, appeal of the assessee is allowed

ITA 356/LKW/2023[2019-20]Status: DisposedITAT Lucknow30 Aug 2024AY 2019-20

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2019-20 Shramik Vikas Sahkari V. The Assessing Officer Shrram Samvida Samiti Ltd, Circle 1(1)(1) 135-K-2, Nankari, Iit Kanpur Kanpur Tan/Pan: (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Sanjeev Krishna Sharma, Sr. D.R. Date Of Hearing: 25 07 2024 Date Of Pronouncement: 30 08 2024 O R D E R

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Sanjeev Krishna Sharma, Sr. D.R

Section 139Section 139(1)Section 139(4)Section 143(1)Section 234FSection 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2019-20 Shramik Vikas Sahkari v. The Assessing Officer Shrram Samvida Samiti Ltd, Circle 1(1)(1) 135-K-2, Nankari, IIT Kanpur Kanpur TAN/PAN: (Appellant) (Respondent) Appellant by: Shri Rakesh Garg, Advocate Respondent by: Shri Sanjeev Krishna Sharma, Sr. D.R. Date of hearing: 25 07 2024 Date of pronouncement: 30 08 2024 O R D E R This appeal has been filed by the assessee against the order dated 12.10.2023 passed by the learned Commissioner of Income Tax (Appeals), Mumbai (hereinafter call…

ARATHI VINAY PATIL ,BANGALORE vs. INCOME TAX OFFICER, WARD-4(3)(4), BENGALURU

In the result, appeal of the assessee is allowed

ITA 604/BANG/2024[2019-20]Status: DisposedITAT Bangalore13 May 2024AY 2019-20

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Shri V. Parithivel, D.R

Section 115JSection 139(1)Section 143(1)Section 234ASection 44ASection 80Section 801ASection 80I

…ITA No.604/Bang/2024 Arathi Vinay Patil, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2019-20 Arathi Vinay Patil No.871/1, 6th Block ITO Bangalore 560 034 Vs. Ward-4(3)(4) Bangalore PAN NO : ANOPS7476B APPELLANT RESPONDENT Appellant by : Smt. Suman Lunkar, A.R. Respondent by : Shri V. Parithivel, D.R. Date of Hearing : 13.05.2024 Date of Pronouncement : 13.05.2024 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is directed against order of NFAC for the as…

SANTIPUR THANA CO-OPERATIVE AGRICULTURAL MARKETING SOCIETY LTD.,NADIA vs. DCIT, CPC, BENGALORE

In the result, both the appeals filed by the assessee are allowed

ITA 135/KOL/2024[2018-19]Status: DisposedITAT Kolkata17 Apr 2024AY 2018-19

Bench: Sri Rajpal Yadav, Vice- & Dr. Manish Borad

Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 143(1)(ii)Section 80P

…आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE-PRESIDENT & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 134/KOL/2024 Assessment Year: 2018-19 Jatrapur Samabay Krishi Unnayan Samity Ltd.......................Appellant [PAN: AACAJ 6681 R] Vs. DCIT, CPC, IT Department, Bangalore...................................Respondent I.T.A. No.: 135/KOL/2024 Assessment Year: 2018-19 Santipur Thana Co-operative Agricultural Marketing Society…

JATRAPUR SAMABAY KRISHI UNNAYAN SAMITY LTD.,NADIA vs. DCIT, CPC , BENGALURU

In the result, both the appeals filed by the assessee are allowed

ITA 134/KOL/2024[2018-19]Status: DisposedITAT Kolkata17 Apr 2024AY 2018-19

Bench: Sri Rajpal Yadav, Vice- & Dr. Manish Borad

Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 143(1)(ii)Section 80P

THIKARIYA GRAM SEWA SAHKARI SAMITI LTD ,THIKARIYA vs. AO CPCITO WARD SIKAR, SIKAR

In the result, both the appeals filed by the assessee are allowed

ITA 772/JPR/2023[2018-19]Status: DisposedITAT Jaipur27 Mar 2024AY 2018-19

For Appellant: Shri Shrawan Kumar Gupta AdvocateFor Respondent: Mrs. Monisha Choudhary, Addl. CIT

Section 143(1)Section 234ASection 80P

…आयकर उद्गभ्गय अणिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC" JAIPUR श्रीसंदीपगोसाई,न्यायिकसदस्य एवंश्रीराठोडकमलेशजयन्तभाई, लेखा सदस्य के समक्ष BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 772 & 773/JP/2023 निर्धारण वर्ष / Assessment Year : 2018-19 & 2019-202 Thikariya Gram Sewa Sahakari Samiti Ltd. Village: Thikariya, Malikpur, Sikar - 332 411 (Raj) बनाम The ITO Vs. Ward- Sikar Sikar स्थायी लेखा सं./जीआईआर सं./PAN/GIR No.: AACAT 7728 B अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri Shraw…

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