CIT v. Andhra Pradesh State

200 Taxmann 220High Court2011#220 most cited

What is CIT v. Andhra Pradesh State authority for?

Interest earned by a Co-operative Society from investing fixed deposits in banks is entitled to a deduction under Section 80P(2)(a)(i) of the Income-tax Act.

348

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Andhra Pradesh State · Andhra Pradesh State Co-operative Bank · Section 80P(2)(a)(i) · deduction for co-operative society · interest from fixed deposits · bank deposits · co-operative society income · Section 80P deduction · investment income exemption · gross total income

Sections most often in play

Section 80P(2)(a)(i)Section 56Section 80P(2)(d)Section 143(3)Section 80PSection 144BSection 80P(1)Section 57

Issues it is cited on

section 80p(2)(a)(iii)section 80p(1)section 80jsection 80p(2)(a)section 80p(2)(a)(i)section 80p(2)section 80p(2)(d)gross total incomesection 56section 2(19)section 80p(4)section 80p

Judgments citing CIT v. Andhra Pradesh State

The Satara Dcc Bank Staff Co-Op Credit Society Ltd, Satara vs. ACIT, Satara Circle, Satara

In the result, appeal of the assessee is allowed

ITA 633/PUN/2025[2018-19]Status: DisposedITAT Pune19 May 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.633/Pun/2025 िनधा"रण वष" / Assessment Year: 2018-19 The Satara Dcc Bank Staff V The Asst. Commissioner Co-Op Credit Society Ltd., S. Of Income Tax, Satara S.No.523 A/1, Vijay Circle, Satara. Millenium, Shop No.2, Satara, Maharashtra – 415001. Pan: Aaaat0953G Appellant/ Assessee Respondent / Revenue Assessee By Ms. Renuka Arunrao Ghatge Fca– Ar Revenue By Shri Vinodpawar,Irs – Addl.Cit(Dr) Date Of Hearing 07/05/2025 Date Of Pronouncement 19/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commssioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Act, 1961, For The A.Y.2018-19, Dated 06.02.2025. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & In The Circumstances Of The Case & In Law, The Id. Nfac-Cit (A), Delhi, Has Erred In Confirming The Action Of Ld. Assessing Officer (A.O.) In Making Addition Of Rs. 93,91,184/- On

Section 139(1)Section 250Section 80PSection 80P(2)(d)

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.633/PUN/2025 िनधा"रण वष" / Assessment Year: 2018-19 The Satara DCC Bank Staff V The Asst. Commissioner Co-op Credit Society Ltd., s. of Income Tax, Satara S.No.523 A/1, Vijay Circle, Satara. Millenium, Shop No.2, Satara, Maharashtra – 415001. PAN: AAAAT0953G Appellant/ Assessee Respondent / Revenue Assessee by Ms. Renuka Arunrao Ghatge FCA– AR Revenue by Shri VinodPawar,IRS – Addl.CIT(DR) Date of hearing 07/…

Income Tax Officer, Ward-8(3), Pune vs. M/S. Tata Motors Karmachari Sahakari Patpedhi Limited, Pune

In the result, appeal of the Revenue is dismissed

ITA 2529/PUN/2024[2017-18]Status: DisposedITAT Pune08 May 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2529/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 The Income Tax Officer, V Tata Motors Karmachari Ward-8(3), Pune. S. Sahakari Patpedhi, H 5 3Rd Floor, C/O.Tata Motors, Pune City, Pune – 411018. Pan: Aabat7682B Appellant/ Revenue Respondent / Assessee Assessee By Shri Sanket Joshi – Ar Revenue By Shri Abhinay Kumbhar – Cit(Dr) Date Of Hearing 06/05/2025 Date Of Pronouncement 08/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Revenue Against The Order Of Ld.Commssioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Act, Dated 04.10.2024 For The A.Y.2017-18. The Revenue Has Raised The Following Grounds Of Appeal : “1. On The Facts & Circumstances Of The Case & In Law, The Learned Cit(A) Has Erred In Deleting The Disallowance Made By The Assessing Officer Of The Deduction Of Rs. 6,18,57,845/- Claimed Under Section Bop Of The Income-Tax Act, 1961 Being Interest Earned From The Investments

Section 250Section 56Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2529/PUN/2024 िनधा"रण वष" / Assessment Year: 2017-18 The Income Tax Officer, V Tata Motors Karmachari Ward-8(3), Pune. s. Sahakari Patpedhi, H 5 3rd Floor, C/o.Tata Motors, Pune City, Pune – 411018. PAN: AABAT7682B Appellant/ Revenue Respondent / Assessee Assessee by Shri Sanket Joshi – AR Revenue by Shri Abhinay Kumbhar – CIT(DR) Date of hearing 06/05/2025 Date of pronouncement 08/05/2025 आदेश/ ORDER PER DR…

Kai J M Patil Sahakari Pathsanstha Maryadit, Shahada vs. Income Tax Officer Ward 1 Dhule, Dhule

In the result, appeal of the assessee is allowed

ITA 340/PUN/2025[2018-19]Status: DisposedITAT Pune28 Apr 2025AY 2018-19

Bench: Or At The Time Hearing, In The Interest Of Natural Justice.”

Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFOREMS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.340/PUN/2025 िनधा"रण वष" / Assessment Year: 2018-19 Kai J M Patil V The Income Tax Officer, SahakariPatsansthaMaryadit, s Ward-1, Dhule. 27, Datta Bhavan, Old Mohida Road, Shriram Colony, Nandurbar – 425409. Maharashtra. PAN: AAABK0540R Appellant/ Assessee Respondent / Revenue Assessee by Shri Sharad A Shah – AR Revenue by Shri Sandeep Sathe – JCIT(DR) Date of hearing 16/04/2025 Date of pronouncement 2…

Shri Arihant Nagari Sahakari Patsanstha Maryadit, Pune vs. ITO Ward8(3), Pune

In the result, appeal of the assessee in ITA No

ITA 163/PUN/2025[2020-21]Status: DisposedITAT Pune25 Apr 2025AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.162 & 163/Pun/2025 िनधा"रण वष" / Assessment Years: 2018-19 & 2020-21 Shri Arihant Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, S Ward-8(3), Pune. Ganesh Chowk, Chandoli, Gulani B.O., Pune – 410505. Maharashtra. Pan: Aacas4852P Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte – Ar Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 24/04/2025 Date Of Pronouncement 25/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, Both Dated 30.09.2024 For Assessment Years 2018-19 & 2020-21 Respectively. We Treat Appeal In Ita No.162/Pun/2025 As The Lead

Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.162 & 163/PUN/2025 िनधा"रण वष" / Assessment Years: 2018-19 & 2020-21 Shri Arihant Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, s Ward-8(3), Pune. Ganesh Chowk, Chandoli, Gulani B.O., Pune – 410505. Maharashtra. PAN: AACAS4852P Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod S Shingte – AR Revenue by Shri Ramnath P Murkunde - DR Date of hearing 24/04/2025 Date of pronounceme…

Shri Arihant Nagari Sahakari Patsanstha Maryadit, Pune vs. ITO Ward 8(3), Pune

In the result, appeal of the assessee in ITA No

ITA 162/PUN/2025[2018-19]Status: DisposedITAT Pune25 Apr 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.162 & 163/Pun/2025 िनधा"रण वष" / Assessment Years: 2018-19 & 2020-21 Shri Arihant Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, S Ward-8(3), Pune. Ganesh Chowk, Chandoli, Gulani B.O., Pune – 410505. Maharashtra. Pan: Aacas4852P Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte – Ar Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 24/04/2025 Date Of Pronouncement 25/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, Both Dated 30.09.2024 For Assessment Years 2018-19 & 2020-21 Respectively. We Treat Appeal In Ita No.162/Pun/2025 As The Lead

Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.162 & 163/PUN/2025 िनधा"रण वष" / Assessment Years: 2018-19 & 2020-21 Shri Arihant Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, s Ward-8(3), Pune. Ganesh Chowk, Chandoli, Gulani B.O., Pune – 410505. Maharashtra. PAN: AACAS4852P Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod S Shingte – AR Revenue by Shri Ramnath P Murkunde - DR Date of hearing 24/04/2025 Date of pronounceme…

Baglan Prathmik Shikshak Sahkari Patsanstha Maryadit, Nampur vs. Income Tax Officer, Delhi

In the result, appeal of the assessee is allowed

ITA 359/PUN/2025[2020-21]Status: DisposedITAT Pune22 Apr 2025AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.359/Pun/2025 िनधा"रण वष" / Assessment Year: 2020-21 Baglan Prathmik Shikshak V The Income Tax Officer, Sahkari Patsanstha Maryadit, S New Delhi. Nampur – 423204. Maharashtra Pan: Aadab1392C Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Harish Bist – Addl.Cit(Dr) Date Of Hearing 03/04/2025 Date Of Pronouncement 22/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Under Section 250 Of The Income Tax Act, 1961 For A.Y.2020-21, Dated 31.12.2024. The Assessee Has Raised The Following Grounds Of Appeal : "1. On The Facts & In The Circumstances Of The Case & In Law, The Lower Authorities Have Erred In Rejecting Deduction U/S 80P(2)(A)(I) For A Sum Of Rs.5,06,310/- Being Part Of The Book Profit Of Appellant Society Without Appreciating The Fact That Earning Of Interest Is An Integral Part Of Society'S Business & Appellant Prays For Allowing Such Deduction.

Section 250Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…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.359/PUN/2025 िनधा"रण वष" / Assessment Year: 2020-21 Baglan Prathmik Shikshak V The Income tax Officer, Sahkari Patsanstha Maryadit, s New Delhi. Nampur – 423204. Maharashtra PAN: AADAB1392C Appellant/ Assessee Respondent / Revenue Assessee by None Revenue by Shri Harish Bist – Addl.CIT(DR) Date of hearing 03/04/2025 Date of pronouncement 22/04/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an…

Nagini Cooperative Credit Society Limited, Bangalore vs. Income Tax Officer, Ward-6(2)(1), Bangalore

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 27/BANG/2025[2020-21]Status: DisposedITAT Bangalore08 Apr 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Gireesha T L, CAFor Respondent: Shri Subramanian .S, JCIT-DR
Section 20Section 57Section 58Section 80P(2)(a)

…e of Totgars Co-operative Sale Society Limited supra is also considered and distinguished. The view taken by the Andhra Pradesh High Court in the Commissioner of Income Tax -III, Hyderabad, v. Andhra Pradesh State Co-operative Bank Limited, reported in (2011) 200 Taxmann 220/12 is also considered whereby Andhra Pradesh High Court has held that the interest earned by the Co-operative Society by investing the fixed deposits in the Banks is entitled for deduction under Section 80P(2)(i)(a) of the Act. It is also pertinent to note that this judgment of the jurisdictional High Court in Tumkur Merchants Souharda Credit…

Nagini Cooperative Credit Society Limited, Bangalore vs. Income Tax Officer, Ward-6(2)(1), Bangalore

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 26/BANG/2025[2018-19 ]Status: DisposedITAT Bangalore08 Apr 2025

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Gireesha T L, CAFor Respondent: Shri Subramanian .S, JCIT-DR
Section 20Section 57Section 58Section 80P(2)(a)

…e of Totgars Co-operative Sale Society Limited supra is also considered and distinguished. The view taken by the Andhra Pradesh High Court in the Commissioner of Income Tax -III, Hyderabad, v. Andhra Pradesh State Co-operative Bank Limited, reported in (2011) 200 Taxmann 220/12 is also considered whereby Andhra Pradesh High Court has held that the interest earned by the Co-operative Society by investing the fixed deposits in the Banks is entitled for deduction under Section 80P(2)(i)(a) of the Act. It is also pertinent to note that this judgment of the jurisdictional High Court in Tumkur Merchants Souharda Credit…

Nagini Co-Operative Credit Society Limited, Bangalore vs. Income Tax Officer, Ward-6(2)(1), Bangalore

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 25/BANG/2025[2016-17]Status: DisposedITAT Bangalore08 Apr 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Gireesha T L, CAFor Respondent: Shri Subramanian .S, JCIT-DR
Section 20Section 57Section 58Section 80P(2)(a)

…e of Totgars Co-operative Sale Society Limited supra is also considered and distinguished. The view taken by the Andhra Pradesh High Court in the Commissioner of Income Tax -III, Hyderabad, v. Andhra Pradesh State Co-operative Bank Limited, reported in (2011) 200 Taxmann 220/12 is also considered whereby Andhra Pradesh High Court has held that the interest earned by the Co-operative Society by investing the fixed deposits in the Banks is entitled for deduction under Section 80P(2)(i)(a) of the Act. It is also pertinent to note that this judgment of the jurisdictional High Court in Tumkur Merchants Souharda Credit…

The Visakhapatnam Port Trust Employees Credit Co-Operative Society, Visakhapatnam vs. Assistant Commissioner of Income Tax, Circle-1(1), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 534/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam04 Mar 2025AY 2017-18

Bench: Shri K.Narasimha Chary & Shri Balakrishnan S.

For Appellant: Billapati & Co., ARFor Respondent: Dr. Aparna Villuri, Sr DR
Section 80PSection 80P(2)Section 80P(2)(a)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH BEFORE SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER & SHRI BALAKRISHNAN S., ACCOUNTANT MEMBER आ.अपी.सं / ITA No.534 /Viz/2024 (निर्धारण वर्ा / Assessment Year: 2017-18) The Visakhapatnam Port Trust Employees Vs. ACIT Credit Co-operative Society Circle-1(1) Visakhapatnam Visakhapatnam [PAN : AACAT5960B] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Billapati & Co., AR रधजस्‍व द्वधरध/Revenue by: Dr. Aparna Villuri, Sr DR सुिवधई की तधरीख/Date of hearing: 12/02/2025 घोर्णध की तधरीख/Pronounceme…

The Chebrole Large Sized Co-Op Society Limited, Narayanapuram vs. Income Tax Officer, Ward-1, Eluru

In the result, appeal of the assessee is allowed

ITA 36/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam04 Mar 2025AY 2018-19

Bench: Shri K.Narasimha Chary & Shri Balakrishnan S.

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Dr.Satyasai Rath, CIT-DR
Section 143(3)Section 263Section 80PSection 80P(2)Section 80P(2)(a)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH BEFORE SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER & SHRI BALAKRISHNAN S., ACCOUNTANT MEMBER आ.अपी.सं / ITA No.36/Viz /2024 (निर्धारण वर्ा / Assessment Year: 2018-19) The Chebrole Large Sized Co-op Vs. Income Tax Officer Society Limited Ward-1 Narayanapuram Eluru [PAN : AACAT4372P] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri G.V.N.Hari, AR रधजस्‍व द्वधरध/Revenue by: Dr.Satyasai Rath, CIT-DR सुिवधई की तधरीख/Date of hearing: 17/02/2025 घोर्णध की तधरीख/Pronouncement on: 04/03/2025 आदे…

Anantapur District Co-Operative Staff Co-Operative Society Limited, Anantapur vs. ITO., Ward-1, Anantapur

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

ITA 1142/HYD/2024[2016-17]Status: DisposedITAT Hyderabad04 Mar 2025AY 2016-17

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdiaआ.आआआ.आआ /Ita No.1142/Hyd/2024 (आआआआआआआआ आआआआ/Assessment Year:2016-17) M/S. Anantapur District Co- Income Tax Officer, Vs. Ward-1, Anantapur. Operative Staff Co-Operative Society Limited, Anantapur. Pan:Aaeaa0133B (Appellant) (Respondent) आआआआआआआआआआ आआआआआआ/Assessee Dr. D. Harish Chandra Rama, Ca By: आआआआआआ आआआआआआ/Revenue By: Dr. Sachin Kumar, Sr-Dr आआआआआआ आआ आआआआआ/Date Of 24/02/2025 Hearing: आआआआआ आआ 04/03/2025 आआआआआ/Pronouncement: आआआआ/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By M/S. Anantapur District Co-Operative Staff Co-Operative Society Limited (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”), Dated 05.09.2024 For The A.Y. 2016-17. 2. The Facts Of The Case Are That The Assessee Is An Association Of Persons (“Aop”), Not Filed Any Return Of Income (“Roi”) U/S.139 Of The Income Tax Act, 1961 ('The Act'). From The Information

For Respondent: Dr. Sachin Kumar, SR-DR
Section 139Section 143(2)Section 147Section 148Section 148ASection 69ASection 80P

…आआआआ आआआआआआ आआआआआआ, आआआआआआआआ आआआ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.आआआ.आआ /ITA No.1142/Hyd/2024 (आआआआआआआआ आआआआ/Assessment Year:2016-17) M/s. Anantapur District Co- Income Tax Officer, Vs. Ward-1, Anantapur. operative Staff Co-operative Society Limited, Anantapur. PAN:AAEAA0133B (Appellant) (Respondent) आआआआआआआआआआ आआआआआआ/Assessee Dr. D. Harish Chandra Rama, CA by: आआआआआआ आआआआआआ/Revenue by: Dr. Sachin Kumar, SR-DR आआआआआआ आआ आआआआआ/Date of 24/02/2025 hearing: आआआआआ आआ 04/03/2025 आआआआ…

M. P Police Sakh Sahkari Sanstha Maryadit Ujjain, Ujjain vs. Income Tax Officer -2(1), Ujjain

In the result appeal of the assessee is dismissed

ITA 192/IND/2024[2020-21]Status: DisposedITAT Indore28 Feb 2025AY 2020-21

Bench: Shri Manish Boradm.P. Police Sakh Sahakari Ito 2(1), Sanstha Maryadit, Ujjain 32Nd Battalion, Vs. Dewas Road Nagari, Ujjain (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabam5551C Assessee By Shri Milind Wadhwani, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 27.02.2025 Date Of Pronouncement 28.02.2025 O R D E R

Section 143(3)Section 80P

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE SMC BENCH, INDORE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER M.P. Police Sakh Sahakari ITO 2(1), Sanstha Maryadit, Ujjain 32nd Battalion, Vs. Dewas Road Nagari, Ujjain (Appellant / Assessee) (Respondent/ Revenue) PAN: AABAM5551C Assessee by Shri Milind Wadhwani, AR Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 27.02.2025 Date of Pronouncement 28.02.2025 O R D E R This appeal by the assesse is directed against the order dated 30.07.2024 of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi…

Janpriya Sahakari Patsanstha Maryadit, Navi Mumbai vs. Assistant Commissioner of Income Tax Circle 27 1, Vashi Navi Mumbai

In the result appeal filed by the assessee stands partly allowed for statistical purposes

ITA 6516/MUM/2024[2017-2018]Status: DisposedITAT Mumbai28 Feb 2025AY 2017-2018

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 12Section 143(1)Section 143(2)Section 32Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 6516/Mum/2024 Assessment Year: 2017-18 Janpriya Sahakari Vs. Assistant Patsanstha Maryadit Commissioner of Shivneri Apartment E- Income Tax Circle 1/14/B-3, Sector 08, 27 1 Nerul, 3rd Floor Tower No 6 Navi Mumbai - 400706 Vashi Railway PAN: AACAJ7353G Station Maharashtra-400703 (Appellant) (Respondent) Appellant by Shri. Sushant N. Alme Respondent by Shri. Nihar Ranjan Samal, SR. D.R. Date of Hearing 05.02.2025 Date of Pronouncement 28.02.2025 ORDE…

The Jyoti Co-Operative Non Agricultural Thrift & Credit Society Ltd., Sirmour vs. ITO, Ward, Nahan

In the result, the assessee is not eligible for deduction on interest on deposits placed with scheduled commercial banks under section 80(P)(2)(a)(i) of the Act and the appeal of the assessee is di...

ITA 162/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh12 Feb 2025AY 2013-14

Bench: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं . / ITA No.160, 161 & 162/ Chd/2023 निर्धारण वर्ष / Assessment Year : 2017-18, 2012-13 & 2013-14 The Jyoti Co-operative Non Agricultural Thrift & Credit Society Ltd. Sirmour, Solan, HP-173025 स्थायी लेखा सं. / PAN NO: AAABT1453G अपीलार्थी/Appellant बनाम The ITO H.P Ward-Nahan, Sirmour प्रत्यर्थी/Respondent निर्धारिती की ओर से/Assessee by : Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, Advocate राजस्व की ओर से / Revenue by : Dr. Ranjeet K

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Dr. Ranjeet Kaur, Sr. DR
Section 142(1)Section 80Section 80P(2)Section 80P(2)(a)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “एस.एम.सी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No.160, 161 & 162/ Chd/2023 िनधा"रण वष" / Assessment Year : 2017-18, 2012-13 & 2013-14 The Jyoti Co-operative Non बनाम The ITO Agricultural Thrift & Credit Society Ward-Nahan, Sirmour H.P Ltd. Sirmour, Solan, HP-173025 "थायी लेखा सं./PAN NO: AAABT1453G अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma,…

The Jyoti Co-Operative Non Agricultural Thrift & Credit Society Ltd., Sirmour vs. ITO, Ward, Nahan

In the result, the assessee is not eligible for deduction on interest on deposits placed with scheduled commercial banks under section 80(P)(2)(a)(i) of the Act and the appeal of the assessee is di...

ITA 161/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh12 Feb 2025AY 2012-13

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Dr. Ranjeet Kaur, Sr. DR
Section 142(1)Section 80Section 80P(2)Section 80P(2)(a)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “एस.एम.सी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No.160, 161 & 162/ Chd/2023 िनधा"रण वष" / Assessment Year : 2017-18, 2012-13 & 2013-14 The Jyoti Co-operative Non बनाम The ITO Agricultural Thrift & Credit Society Ward-Nahan, Sirmour H.P Ltd. Sirmour, Solan, HP-173025 "थायी लेखा सं./PAN NO: AAABT1453G अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma,…

The Jyoti Co-Operative Non Agricultural Thrift & Credit Society Ltd., Sirmour vs. ITO, Ward, Nahan

In the result, the assessee is not eligible for deduction on interest on deposits placed with scheduled commercial banks under section 80(P)(2)(a)(i) of the Act and the appeal of the assessee is di...

ITA 160/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh12 Feb 2025AY 2017-18
For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Dr. Ranjeet Kaur, Sr. DR
Section 142(1)Section 80Section 80P(2)Section 80P(2)(a)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “एस.एम.सी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No.160, 161 & 162/ Chd/2023 िनधा"रण वष" / Assessment Year : 2017-18, 2012-13 & 2013-14 The Jyoti Co-operative Non बनाम The ITO Agricultural Thrift & Credit Society Ward-Nahan, Sirmour H.P Ltd. Sirmour, Solan, HP-173025 "थायी लेखा सं./PAN NO: AAABT1453G अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma,…

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

…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 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

…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…