How many judgments cite CIT v. Adarsh Co-operative Housing Society Ltd.?

11 judgments on BharatTax cite CIT v. Adarsh Co-operative Housing Society Ltd. (213 ITR 677), spanning 2016 to 2025.

Which sections of the Income Tax Act does CIT v. Adarsh Co-operative Housing Society Ltd. come up under?

It is most often cited in judgments turning on Section 142(1), Section 143(2), Section 143(3), Section 2(19), Section 250, Section 253(3).

CIT v. Adarsh Co-operative Housing Society Ltd.

213 ITR 677High Court1995#9531 most cited

What is CIT v. Adarsh Co-operative Housing Society Ltd. authority for?

Co-operative banks are not considered co-operative societies for the purpose of Section 80P(2)(d) of the Income Tax Act, and therefore, cannot claim deductions on interest income earned from them.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v Adarsh Co-operative Housing Society Ltd · 213 ITR 677 · Section 80P(2)(d) · co-operative banks · co-operative societies · deduction · interest income · disallowance

Sections most often in play

Section 142(1)Section 143(2)Section 143(3)Section 2(19)Section 250 Section 253(3)Section 263 Section 271(1)(c)

Judgments citing CIT v. Adarsh Co-operative Housing Society Ltd.

Vihan Vibhag Credit Co-Operative Society Ltd., Surat vs. ITO, Ward 2(2)(5), Surat

In the result, the appeal of the assessee is allowed

ITA 707/SRT/2025[2017-18]Status: DisposedITAT Surat27 Nov 2025AY 2017-18

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.707/Srt/2025 Assessment Year: (2017-18) (Hybrid Hearing) Vihan Vibhag Credit Co-Operative Vs. Ito, Society Ltd., Ward – 2(2)(5), At & Po: Vihan, Tal – Kamrej, Surat Tapi – 394320, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabav5113F (Appellant) (Respondent) Appellant By Shri Akshay M. Modi, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 17/11/2025 Date Of Pronouncement 27/11/2025

Section 143(2)Section 143(3)Section 250Section 253(3)Section 271(1)(c)Section 80PSection 80P(2)(d)

…the restriction provided in sub-section (4) of section 80P of the Act. The AO has discussed provisions of section 80P(2)(d) of the Act and relying on the decision in case of CIT vs. Bankimpur Club Ltd., 226 ITR 97 (SC) and CIT vs. Adarsh Hsg Co-op Soc. Ltd., 213 ITR 677 (Guj.), he held that co-operative bank is rightly excluded from availing the benefits of deduction u/s 80P of the Act. As per section 80P(2)(d) of the Act, the co-operative banks cannot be considered as co-operative societies. Accordingly, the AO disallowed the interest income of Rs.23,79,773/- earned from co-operative bank and added it to the to…

Shri Nehrunagar Co-Op. Housing Society, Surat vs. Income Tax Officer, Ward-1(3)(5), Surat

In the result, the grounds of appeal raised by the assessee are allowed

ITA 507/SRT/2023[2016-17]Status: DisposedITAT Surat31 Oct 2023AY 2016-17

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita No.507/Srt/2023 Assessment Year: (2016-17) (Physical Hearing) Shri Nehrunagar Co.Op. Housing Vs. The Ito, Society, Ward – 1(3)(5), Umang Hall, Nehrunagar Society, Surat Ichchanath Road, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabas2271H (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 271(1)(c)Section 57Section 80P(2)Section 80P(2)(d)Section 80P(4)

…r in disallowing the expense of Rs.28,51,085/- by not following the decision of judicial High Court in case of CIT Vs Marickbaug Co-operative housing Society (Tax Appeal No 1847/2010 AND 1848/2010 dated 07-02-2012) and Adarsh Co- operative Housing Society Ltd.213 ITR 677 (Guj) and judicial Tribunal in case of Manekbaugh Co-op Housing Society (ITA 2133/AHD/2006 dated 05-03-2010 and Gulmarg Association (90 TTJ 184) along with Shree Yogeshwarnagar Co-op. Housing Society Ltd. V ACIT Circle-9 Abd in ITA No.2129/Ahd/2005 dated 11-09-2009. 3. On the facts and in the circumstances of the case as well as the law on the su…

Dev Caste Ktoy Owners Association, Ahmedabad vs. The ITO, Ward-3(2)(6), Ahmedabad

In the result, the appeal filed by the assessee is partly allowed

ITA 200/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad23 Dec 2022AY 2017-18

Bench: Ms. Suchitra Kamble

For Appellant: Shri Sanjay R Shah, A.RFor Respondent: Shri M. Anand Kumar, Sr. D.R

Section 57Section 80PSection 80P(2)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No.200/Ahd/2022 (Assessment Year: 2017-18) Dev Castle Ktoy Owners Vs. ITO Association, Ward-3(2)(6), Dev Castle, Near Govindvadi Ahmedabad Isanpur, Ahmedabad [PAN No.AACTD1174E] (Appellant) .. (Respondent) Appellant by : Shri Sanjay R Shah, A.R. Respondent by: Shri M. Anand Kumar, Sr. D.R. Date of Hearing 21.12.2022 Date of Pronouncement 23.12.2022 O R D E R The appeal filed by the assessee is against the order passed by the Ld. CIT(Appeals), National Faceless Appeal Centre (in short “NFAC”), Delhi…

Jilla Panchayat Na Karmacharioni Dhiran Ane Grahak Sahakari Mandali Ltd., Bhavanagar vs. The ACIT Circle-1, Bhavanagar

In the result appeal of the assessee is hereby allowed

ITA 108/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad31 Oct 2022AY 2017-18

Bench: Shri Waseem Ahmedआयकर अपील सं./Ita No.108/Ahd/2021 िनधा"रण वष"/Asstt. Year:2017-2018 Jilla Panchayat Na Karmacharioni Dhiran The A.C.I.T., Ane Grahak Sahakari Mandali Ltd., Vs. Circle-1, 0, Motibaug Road, Bhavnagar. Near Town Hall, Bhavnagar-364001. Pan: Aacaj3104B

For Appellant: Shri Parimalsinh B. Parmar, A.RFor Respondent: Shri Atul Pandey, Sr. D.R

Section 234ASection 270ASection 56Section 80P(2)(a)Section 80P(2)(d)

…d extend credit facility to non- member also. Hence, the concept of mutuality lost in case of cooperative bank. The AO in this regard placed reliance on the judgment of Hon’ble Gujarat High Court in case of CIT vs. Adarsh Housing Co-op Society Ltd reported in 213 ITR 677. The AO also held that the cooperative bank expressly held outside the ambit of cooperative society by the provision of section 80P(4) of the Act. The AO in this regard also referred the judgment of Hon’ble Karnataka High Court in case of Totagars Co- operative Sale Society Ltd vs. PCIT reported in 83 taxmann.com 140. Thus, the AO in view of the…

M/S. Indraprasth Co.Op. Housing Society Limited, Ahmedabad vs. The Pr. CIT-5, Ahmedabad

In the result, the matter is being restored to the file of A

ITA 971/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad08 Apr 2022AY 2012-13

For Appellant: Shri B.T. Thakkar, A.RFor Respondent: Shri Rajesh Kumar, CIT-D.R

Section 143(3)Section 263Section 80P

…CIT the interest income. The ld. A.R. of the assessee placed reliance on the ITAT Ahmedabad decision in the case of M/s. Sakar Corporation Vs. DCIT (ITA No. 1831/Ahd/2003) and on Gujarat High Court decision in the case of CIT vs. Adarsh Co-operative Housing 213 ITR 677 (Gujarat) in support of his contention. 5. The ld. Pr. CIT however rejected the arguments of the assessee and held that the order passed by the ld. A.R. is erroneous and prejudicial to the interest of Revenue and gave a direction u/s. 263 of the Act to A.O. to frame the assessment afresh after allowing reasonable opportunity to the assessee. The…

M/S Vip Group Housing Society, Jaipur vs. Income Tax Officer, Ward-4-2, Jaipur

ITA 923/JPR/2019[2009-10]Status: DisposedITAT Jaipur28 Jun 2021AY 2009-10

For Appellant: Ms. Pallavi Joshi (Adv.)For Respondent: Smt. Runi Pal (Addl.CIT)

Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 44ASection 68

…o-operative society from business is taxable under s. 2(24)(vii) and will stand excluded from the principle of mutuality." 3. CIT vs Prabhukunj Co-operative Housing Society Ltd. (2015) 377 ITR 13 (Guj) 4. CIT vs. Adarsh Co-operative Housing Society Ltd (1995) 213 ITR 677 (Guj) 5. Chelmsford Club vs. CIT (2000) 159 CTR (SC) 235 : (2000) 243 ITR 89 (SC) 6. CIT vs. Bankipur Club Ltd. (1997) 140 CTR (SC) 102 : (1997) 226 ITR 97 (SC) 7. CIT vs. Royal Western India Turf Club Ltd. (1953) 24 ITR 551 (SC) 8. Delhi Stock Exchange Association Ltd. vs. CIT (1961) 41 ITR 495 (SC) 9. CIT vs Talangang Co-operative Housing Socie…

M/S Anil Kumar Singhal, Jaipur vs. Income Tax Officer, Ward-4-2, Jaipur

ITA 679/JPR/2019[2009-10]Status: DisposedITAT Jaipur28 Jun 2021AY 2009-10

For Appellant: Ms. Pallavi Joshi (Adv.)For Respondent: Smt. Runi Pal (Addl.CIT)

Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 44ASection 68

M/S Top Star Group Housing Society, Jaipur vs. Income Tax Officer, Ward-4-2, Jaipur

ITA 678/JPR/2019[2009-10]Status: DisposedITAT Jaipur28 Jun 2021AY 2009-10

For Appellant: Ms. Pallavi Joshi (Adv.)For Respondent: Smt. Runi Pal (Addl.CIT)

Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 44ASection 68

M/S Darshan Singh, Jaipur vs. Income Tax Officer, Ward-4-1, Jaipur

ITA 677/JPR/2019[2009-10]Status: DisposedITAT Jaipur28 Jun 2021AY 2009-10

For Appellant: Ms. Pallavi Joshi (Adv.)For Respondent: Smt. Runi Pal (Addl.CIT)

Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 44ASection 68

M/S. Iscon Megacity Members Association, Bhavnagar vs. The Income Tax Officer, (Exemp. ), Bhavnagar

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 1290/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad22 Aug 2019AY 2010-11

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./I.T.A. No.1290/Ahd/2014 ("नधा"रण वष" / Assessment Year : 2010-11)

For Appellant: Shri Tushar P.Hemani, ARFor Respondent: Shri Lalit P. Jain, Sr.DR

Section 11Section 12ASection 143(2)Section 143(3)Section 2(15)

…e appellant has relied upon the following case-laws: M/s.Iscon Mega City Members vs. ITO Asst.Year – 2010-11 (i) Hiralal Bhagwati Vs. CIT 246 ITR 188 (Guj.) (ii) ACIT vs. Surat City Gymkhana 300 ITR 214 (SC) (iii) CIT vs. Adarsh Co-operative Housing Soc.Ltd. 213 ITR 677 (Guj.) (iv) CIT vs. Manekbaug Co-operative Housing Soc.Ltd. 208 Taxman 5644 (Guj.) (v) Chelmsford Club vs. CIT [2000] 243 ITR 89/109 Taxman 215 (SC). 5.1. I have considered the assessment order and the submissions made by the appellant. It is evident from the income & expenditure statement that the appellant has credited Rs.54,87,950/- as a main…

Poonam Chambers B Wing Commerical Premises Coperative Society Ltd, Mumbai vs. ITO 18(1)(2), Mumbai

In the result, the appeal filed by the assessee-society in ITA N0

ITA 2470/MUM/2013[2009-10]Status: DisposedITAT Mumbai22 Jun 2016AY 2009-10

Bench: Shri Sanjay Garg & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.2470/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) Poonam Chambers ‘B’ Wing Income Tax Officer – बनाम/ Commercial Premises Co-Op. 18(1)(2), Mumbai. V. Society Ltd., Plot No. G, Shiv Sagar Estate, Dr. A.B. Road, Worli, Mumbai – 400018. "थायी लेखा सं./Pan : Aaaap1685M .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Respondent: Dr. S. Pandian

Section 143(3)

…es Co-operative Societies. In this connection, the assessee-society cited the following decisions:- ITA 2470/Mum/2013 4 A) Mittal Court Premises Co-operative Society Ltd. v. ITO (2010) 320 ITR414 (Bom). B) CIT v. Adarsh Co-operative Housing Society (1995) 213 ITR 677 (Guj.) C) CIT v. Apsara Co-operative Housing Society Ltd. (1993) 204 ITR 662 (Cal.) D) Sind Co-operative Housing Society v. ITO (2009) 317 ITR 47 (Bom) E) CIT v. Apsara Co-operative Housing Society Ltd. (1993) 204 ITR 662 (Cal.) Thus it was submitted that the voluntary contribution received from members to ‘New Building Fund’ is covered by th…