How many judgments cite CIT v. Andhra Pradesh State?

348 judgments on BharatTax cite CIT v. Andhra Pradesh State (200 Taxmann 220), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. Andhra Pradesh State come up under?

It is most often cited in judgments turning on Section 80P(2)(a)(i), Section 56, Section 80P(2)(d), Section 143(3), Section 80P, Section 144B.

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 367,154 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 56 Section 80P(2)(d)Section 143(3)Section 80P Section 144B Section 80P(1)Section 57

Issues it is cited on

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

Judgments citing CIT v. Andhra Pradesh State

Hinganghat Nagri Sahakari Pat Sanstha, Hinganghat vs. Income Tax Ward-1, Wardha

ITA 566/NAG/2024[2015-16]Status: DisposedITAT Nagpur10 Feb 2025AY 2015-16

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

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

Section 56Section 80PSection 80P(1)

…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 Wardha 442 301 PAN – AAAJH0303D Appellant Income Tax Officer Ward-1, Wardha Respondent Assessee by : Shri Suyash Ranka Revenue by : Shri Abhay Y. Marathe Date of Hearing – 23/01/2025 Date of Order – 10/02/2025 PER K.M. ROY, Α.Μ. ORDER This appeal by the assessee is emanating from the impugned order dated 28/08/2024, passe…

Shree Mahaveer I. Dhamani Vikas Society Ltd. Inamdhamani, Sangli vs. ITO W 1 Sangli, Sangli

In the result, appeal of the assessee is allowed

ITA 2809/PUN/2024[2021-22]Status: DisposedITAT Pune10 Feb 2025AY 2021-22

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2809/Pun/2024 िनधा"रण वष" / Assessment Year: 2021-22 Shree Mahaveer Dhamani V The Income Tax Officer, Vikas Society Limited, S Ward-1, Sangli. At Post Inamdhamani, Tal Miraj, Distsangli, Sangli – 416416. Pan: Aawas2530G Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Miss Indira R Adakil – Addl.Cit(Dr) Date Of Hearing 30/01/2025 Date Of Pronouncement 10/02/2025 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(Appeals)[Nfac] For

Section 10Section 143(3)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.2809/PUN/2024 िनधा"रण वष" / Assessment Year: 2021-22 Shree Mahaveer Dhamani V The Income Tax Officer, Vikas Society Limited, s Ward-1, Sangli. At Post Inamdhamani, Tal Miraj, DistSangli, Sangli – 416416. PAN: AAWAS2530G Appellant/ Assessee Respondent / Revenue Assessee by None Revenue by Miss Indira R Adakil – Addl.CIT(DR) Date of hearing 30/01/2025 Date of pronouncement 10/02/2025 आदेश/ ORDER PER DR…

Southern Railway Employees Cooperative Credit Society Ltd., Tiruchirappalli vs. DCIT, Cricle-1(1), Trichy

In the result, appeal filed by the assessee is allowed

ITA 2426/CHNY/2024[2017-18]Status: DisposedITAT Chennai05 Feb 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.G. Baskar, AdvocateFor Respondent: Ms.Sheila Parthasarthy

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

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2426/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 v. M/s. Southern Railway Employees- The DCIT, Co-op. Credit Society Ltd., Circle-1(1), No.1, Tiruchirappalli Cantonment Trichy. S.O. Tiruchirappalli-620 001. [PAN: AABAS 3170 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.G. Baskar, Advocate ""यथ" क" ओर स…

Deputy Commissioner of Income Tax Central Circle 6 (1), Mumbai, Air India Building, Nariman Point vs. Buldana Urban Coop Credit Society Ltd, Buldana

In the result, the appeal filed by the Revenue is dismissed

ITA 4398/MUM/2023[2018-19]Status: DisposedITAT Mumbai30 Jan 2025AY 2018-19

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhailassessment Year : 2018-19 Deputy Commissioner Of Buldana Urban Co-Op. Credit Income Tax, Society Ltd., Central Circle-6(1), Vs. 1, Sahakar Setu, Air India Building, Hutatma Gore Path, Nariman Point, Main Road Buldana, Mumbai Buldana, Maharashtra Pan : Aaaab2567M (Appellant) (Respondent)

For Appellant: Shri Mahavir Atal and Shri Vinod GandhiFor Respondent: Shri Kailash C. Kanojiya, CIT-DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “B” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Assessment Year : 2018-19 Deputy Commissioner of Buldana Urban Co-Op. Credit Income Tax, Society Ltd., Central Circle-6(1), vs. 1, Sahakar Setu, Air India Building, Hutatma Gore Path, Nariman Point, Main Road Buldana, Mumbai Buldana, Maharashtra PAN : AAAAB2567M (Appellant) (Respondent) For Assessee : Shri Mahavir Atal and Shri Vinod Gandhi For Revenue : Shri Kailash C. Kanojiya, CIT-DR Date of Hearing : 29-01-2025 Date of Pronouncement : 30-01-2025 PER B.…

Jankalyan Gramin Bigarsheti Sahakari Pathsanstha Maryadit Asond, Ratnagiri vs. Income Tax Officer, Ratnagiri

In the result, appeal of the assessee is allowed

ITA 2721/PUN/2024[AY 2018-19]Status: DisposedITAT Pune27 Jan 2025

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.2721/Pun/2024 िनधा"रण वष" / Assessment Year: 2018-19 Jankalyan Gramin Bigarsheti V The Income Tax Officer, Sahakari Pathsanstha Maryadit, S Ratnagiri. Jankalyan Gramin Coop Soc A/Pasond, Tal-Dapoli, Dapoli, Ratnagiri – 415709. Pan: Aaatj8258P Appellant/ Assessee Respondent / Revenue Assessee By Shri Promod S Shingte – Ar Revenue By Miss. Indira R Adkil – Addl.Cit(Dr) Date Of Hearing 27/01/2025 Date Of Pronouncement 27/01/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tas(Appeals)[Nfac], Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2018-19; Dated 30.09.2024. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & Circumstances Of The Case & In Law The Cit(A), Nfac Erred In Confirming The Action Of The Ao Of Denying Deduction Under Section 80P In Respect Interest Earned By The

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

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2721/PUN/2024 िनधा"रण वष" / Assessment Year: 2018-19 Jankalyan Gramin Bigarsheti V The Income Tax Officer, Sahakari Pathsanstha Maryadit, s Ratnagiri. Jankalyan Gramin Coop Soc A/Pasond, Tal-Dapoli, Dapoli, Ratnagiri – 415709. PAN: AAATJ8258P Appellant/ Assessee Respondent / Revenue Assessee by Shri Promod S Shingte – AR Revenue by Miss. Indira R Adkil – Addl.CIT(DR) Date of hearing 27/01/2025 Date of…

Pani Purvatha Karmachari Sahakari Pat Sanstha Maryadit Kolhapur, Kolhapur vs. Income Tax Officer, Kolhapur

In the result, appeal of the assessee is allowed

ITA 2663/PUN/2024[AY 2018-19]Status: DisposedITAT Pune27 Jan 2025

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2663/Pun/2024 िनधा"रण वष" / Assessment Year: 2018-19 Pani Purvatha Karmachari V The Income Tax Officer, Sahakari Pat Sanstha Maryadit S Kolhapur. Kolhapur, 431-E Tej Apartment, Basant – Bahar Road, Shahupuri, Kolhapur – 416001. Pan: Aaaap1588M Appellant/ Assessee Respondent / Revenue Assessee By None. Revenue By Shri Harshit Dilip Bari – Addl.Cit(Dr) Date Of Hearing 23/01/2025 Date Of Pronouncement 27/01/2025 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] Passed U/Sec.250 Of The Income Tax Act, 1961, For The A.Y.2018-19 Dated 21.11.2024. The Assessee Has Raised The Following Grounds Of Appeal :

Section 139(1)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 BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2663/PUN/2024 िनधा"रण वष" / Assessment Year: 2018-19 Pani Purvatha Karmachari V The Income Tax Officer, Sahakari Pat Sanstha Maryadit s Kolhapur. Kolhapur, 431-E Tej Apartment, Basant – Bahar Road, Shahupuri, Kolhapur – 416001. PAN: AAAAP1588M Appellant/ Assessee Respondent / Revenue Assessee by None. Revenue by Shri Harshit Dilip Bari – Addl.CIT(DR) Date of hearing 23/01/2025 Date of pronouncement…

Malegaon Mahanagar Palika Karmchari Sahakari Patsanstha Maryadit, Pune, Maharashtra vs. Income Tax Officer - 1 Malegaon, Malegaon, Maharashtra

In the result, appeal of the assessee is allowed

ITA 2502/PUN/2024[2020-2021]Status: DisposedITAT Pune27 Jan 2025AY 2020-2021

Bench: MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE (Accountant Member)

Section 250Section 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 MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2502/PUN/2024 िनधा"रण वष" / Assessment Year: 2020-21 Malegaon Mahanagar Palika V The Income Tax Officer- Karmachari Sahakari s 1, Malegaon. Patsanstah Maryadit, 1 0, Chatrapati Shiwaji Town H, Shivashkti Chowk, Tilak Nagar, Malegaon – 423203. PAN: AAEAM0591K Appellant/ Assessee Respondent / Revenue Assessee by Shri C.H.Naniwadekar and Shri Kiran Sanmane – AR’s Revenue by Shri Harshit Dilip Bari –Addl.C…

Reliance Industries Emp Co. Op. Chs, Raigad vs. ITO Ward 4, Panvel

In the result, appeal of the assessee is allowed

ITA 2486/PUN/2024[2020-21]Status: DisposedITAT Pune08 Jan 2025AY 2020-21

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

Section 250Section 80PSection 80P(2)Section 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.2486/PUN/2024 िनधा"रण वष" / Assessment Year: 2020-21 Reliance Industries Emp Co. V The Income Tax Officer, Op. CHS, s Ward-4, Panvel. B-4, MIDC, Khaire Patalganga, Raigad – 410220. PAN: AAAAR4359N Appellant/ Assessee Respondent / Revenue Assessee by Shri Kishor B. Phadke and Manakchand L Baheti – AR’s Revenue by Shri Ratnakar Shelake – Addl.CIT(DR) Date of hearing 02/01/2025 Date of pronouncement 08…

Abhinandan Gramin Bigar Sheti Sahakari Patsanstha Maryadit Kumbhoj, Kolhapur vs. Income Tax Officer, Ichalkaranji

In the result, appeal of the assessee is allowed

ITA 2449/PUN/2024[AY 2020-21]Status: DisposedITAT Pune31 Dec 2024

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

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 BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2449/PUN/2024 िनधा"रण वष" / Assessment Year: 2020-21 Abhinandan Gramin Bigar V The Income Tax Officer, Sheti SAhakari Patsanstha s Ichalkaranji. Maryadit Kumbhoj, Near Grampanchayat Main Road, Tal-Hatkanagale, Dist-Kolhapur, Maharashtra – 416111. PAN: AABAA7101Q Appellant/ Assessee Respondent / Revenue Assessee by None Revenue by Shri Ratnakar Shelake – Addl.CIT(DR) Date of hearing 30/12/2024 Date o…

Dhule Jilha Prathamik Shikshakanchi Sahakari Patpedhi Ltd Dhule, Dhule vs. Income Tax Officer Ward 1 Dhule, Dhule

In the result, appeal of the assessee is partly allowed

ITA 2185/PUN/2024[2017-18]Status: DisposedITAT Pune10 Dec 2024AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2185/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Dhule Jilha Prathamik V The Income Tax Officer, Shikshakanchi Sahakari S Ward-1, Dhule. Patpedhi Ltd., Plot No.3. Abhiyanta Nagar, Wadibhokar Road, Dhule – 424002. Pan: Aabtd7183N Appellant/ Assessee Respondent / Revenue Assessee By Shri Shirude M.R. – Ar Revenue By Shri Manish Mehta – Addl.Cit(Dr) Date Of Hearing 05/12/2024 Date Of Pronouncement 10/12/2024 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(Appeals)[Nfac] For Assessment Year 2017-18 Dated 05.09.2024 Passed U/Sec.250 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal : “1. In These Facts, Circumstances & Position Of Law Assessment Order Under Appeal Is Bad In Law Illegal & Void Ab Initio & Hence May Be Annulled.

Section 250Section 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.2185/PUN/2024 िनधा"रण वष" / Assessment Year: 2017-18 Dhule Jilha Prathamik V The Income Tax Officer, Shikshakanchi Sahakari s Ward-1, Dhule. Patpedhi Ltd., Plot No.3. Abhiyanta Nagar, Wadibhokar Road, Dhule – 424002. PAN: AABTD7183N Appellant/ Assessee Respondent / Revenue Assessee by Shri Shirude M.R. – AR Revenue by Shri Manish Mehta – Addl.CIT(DR) Date of hearing 05/12/2024 Date of pronouncement…

Durgamatha House Building Construction Co Operative Housing Society Limited, Hyderabad vs. Income Tax Officer, Ward-11(1), Hyderabad

In the result, the appeal of the assessee is dismissed

ITA 659/HYD/2024[2020-21]Status: DisposedITAT Hyderabad10 Dec 2024AY 2020-21

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaassessment Year: 2020-21 Durgamatha House Building Vs. The Income Tax Officer, Ward-11(1), Construction Co-Operative Hyderabad. Housing Society Limited, Hyderabad. Pan : Aacad6852C (Appellant) (Respondent) Assessee By: Shri T. Chaitanya Kumar, Advocate Revenue By: Ms. Kavitha Rani, Sr-Dr Date Of Hearing: 03.12.2024 Date Of Pronouncement: 10.12.2024

For Appellant: Shri T. Chaitanya Kumar, AdvocateFor Respondent: Ms. Kavitha Rani, SR-DR

Section 142(1)Section 143(2)Section 143(3)Section 80PSection 80P(2)(d)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER Assessment Year: 2020-21 Durgamatha House Building Vs. The Income Tax Officer, Ward-11(1), Construction Co-operative Hyderabad. Housing Society Limited, Hyderabad. PAN : AACAD6852C (Appellant) (Respondent) Assessee by: Shri T. Chaitanya Kumar, Advocate Revenue by: Ms. Kavitha Rani, SR-DR Date of hearing: 03.12.2024 Date of pronouncement: 10.12.2024 O R D E R PER MADHUSUDAN SAWDIA, A.M: This appeal is filed by Durgamat…

The Naragund Taluka Prathamika Shiksak Shiksakiyar Co Op Credit S Limited, Nargund vs. Income Tax Officer, Ward-1, Gadag

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

ITA 1288/BANG/2024[2018-19]Status: DisposedITAT Bangalore04 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2018-19

For Appellant: Shri Siddesh .N. Gaddi, CA

Section 139(1)Section 250Section 63Section 80ASection 80PSection 80P(1)(a)Section 80P(2)(a)Section 80P(2)(i)Section 9

…se 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 Credi…

Ordnance Factory Employees Co-Operative Credit Society Limited, Dehu Road, Pune vs. Income Tax Officer, Ward 9(3), Pune, Akurdi

In the result, appeal of the assessee is Partly Allowed

ITA 2072/PUN/2024[2017]Status: DisposedITAT Pune28 Nov 2024

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

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 BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2072/PUN/2024 िनधा"रण वष" / Assessment Year: 2017-18 Ordnance Factory Employees V The Income Tax Officer, Co-operative Credit Society s Ward-9(3), Pune. Limited, Dehu Road, Pune. PAN: AABFO7042H Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod S Shingte – AR Revenue by Shri Manoj Tripathi – DR Date of hearing 26/11/2024 Date of pronouncement 28/11/2024 आदेश/ ORDER PER DR. DIPAK P. RI…

Arth Nagari Sahkari Patsanstha Limited Nashik, Nashik vs. The ITO, Ward-1(1), Nashik

In the result, appeal of the assessee is allowed

ITA 2042/PUN/2024[2017-18]Status: DisposedITAT Pune27 Nov 2024AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2042/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Arth Nagari Sahakari V The Income Tax Officer, Patsanstha Limited, S Ward-1(1), Nashik. Gala No.4, Shanti Daya Society, Hirawadi Shakti Nagar, Panchavati, Nashik – 422003. Pan: Aacaa7908C Appellant/ Assessee Respondent / Revenue Assessee By Shri Prashant Shrishrimal – Ar Revenue By Shri Manoj Tripathi – Dr Date Of Hearing 26/11/2024 Date Of Pronouncement 27/11/2024 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(Appeals)[Nfac] For Assessment Year 2017-18 Dated 01.08.2024 Passed U/Sec.250 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & In Law The Ld.Cit(A) Has Erred In Holding That Interest From Nationalized Bank Rs.3,13,518/- Is Not Eligible For Deduction U/S 80P(2)(A)(I) & Held It To Be Taxable Income Of The Society. 2. On The Facts & In Law The Ld.Cit(A) Has Erred In Assessing Gross Interest Received From Nationalized Bank As Income Without Allowing Expenditure For Earning The Said Interest Income On Pro-Rata Basis. 3. The Appellant Craves Leave To Add Alter Delete Above Or Any Other Ground/S Of Appeal.” Submission Of Ld.Ar : 2. Ld.Ar For The Assessee Submitted That Assessee Had Earned Interest Income Of Rs.3,13,518/- From Nationalized Bank. The Ao Has Disallowed Assessee’S Claim For Deduction U/Sec.80P(2)(A)(I) Of The Act & Held That Interest Income Shall Be Taxed Under The Head “Income From Other Sources”. Ld.Ar Relied On Following Decisions Of Itat Pune Bench :  Dcit Vs. Shree Parshwanath Nagari Sah. Pat Sanstha Ltd., In Ita No.265/Pun/2019, Dated 27.01.2022.  Baliraja Gramin Bigar Sheti Sahakari Patsanstha Maiyadit V. Ito

Section 250Section 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.2042/PUN/2024 िनधा"रण वष" / Assessment Year: 2017-18 Arth Nagari Sahakari V The Income Tax Officer, Patsanstha Limited, s Ward-1(1), Nashik. Gala No.4, Shanti Daya Society, Hirawadi Shakti Nagar, Panchavati, Nashik – 422003. PAN: AACAA7908C Appellant/ Assessee Respondent / Revenue Assessee by Shri Prashant Shrishrimal – AR Revenue by Shri Manoj Tripathi – DR Date of hearing 26/11/2024 Date of pronou…

Swami Samarth Sahakari Bank Ltd, Akkalkot vs. Income Tax Officer Ward 2(3), Solapur

In the result, appeal of the assessee is allowed

ITA 2138/PUN/2024[2020-2021]Status: DisposedITAT Pune25 Nov 2024AY 2020-2021

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

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

…।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.2138/PUN/2024 िनधा"रण वष" / Assessment Year: 2020-21 Swami Samarth Sahakari V The Income Tax Officer, Bank Ltd., s Ward-2(3), Solapur. A One Chowk, Station Road, Akkalkot, Solapur – 413001. PAN: AAETS5938F Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod S Shingte – AR Revenue by Shri A.D.Kulkarni – Addl.CIT(DR) Date of hearing 18/11/2024 Date of pronouncement 25/11/2024 आदेश/ ORDER…

The Telecom Officers & Bsnl Non Executive Employees Coop Cr Society Limited, Visakhapatnam vs. Assistant Commissioner of Income Tax, Circle-1(1), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 431/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam25 Nov 2024AY 2018-19

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

For Appellant: Shri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR

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

…आयकर अपीलीय अधिकरण, विशाखापटणम पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER & SHRI S. BALAKRISHNAN, ACCOUNTANT MEMBER आ.अपी.सं / ITA No. 431/Viz/2024 (निर्धारण वर्ा / Assessment Year: 2018-19) The Telecom Officers & The Assistant Commissioner of BSNL Non-Executive Vs. Income Tax, Employees Coop CR Circle-1(1), Society Limited, Visakhapatnam-530017. Visakhapatnam-530020. [PAN : AACAT1977E] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती‍द्वधरध/Assessee by: Shri GVN Hari, AR रधजस्‍व‍द्वधरध/Revenue by: Dr. Aparna Vi…

Prakashchand Jain Multi State Co.Operative Credit Society Ltd., Jamner vs. ITO Ward 1(4), Jalgaon

In the result, appeal of the assessee is allowed

ITA 1802/PUN/2024[2018-19]Status: DisposedITAT Pune21 Nov 2024AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1791, 1801 & 1802/Pun/2024 िनधा"रण वष" / Assessment Years: 2020-21, 2014-15 & 2018-19 The Prakashchand Jain Multi V The Income Tax Officer, State Co-Operative Credit S Ward-1(4), Jalgaon. Society Ltd., Mayur Complex, Bajrangpura Road, Jamner, Jalgaon – 424206. Pan: Aaaap4677K Appellant/ Assessee Respondent / Revenue Assessee By Shri Vinay Kawdia – Ar Revenue By Shri Arvind Desai – Addl.Cit(Dr) Date Of Hearing 18/11/2024 Date Of Pronouncement 21/11/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Bunch Of Three Appeals Filed By The Assessee Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Under Section 250 Of The Income Tax Act, 1961 For A.Y.2020-21 Dated 10.07.2024, A.Y.2014-15 & A.Y.2018-19 Dated 09.07.2024 Respectively. Since The Issue Involved Is Common & Facts Are Identical, All The Three Appeals

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

…।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 Nos.1791, 1801 & 1802/PUN/2024 िनधा"रण वष" / Assessment Years: 2020-21, 2014-15 & 2018-19 The Prakashchand Jain Multi V The Income Tax Officer, State Co-operative Credit s Ward-1(4), Jalgaon. Society Ltd., Mayur Complex, Bajrangpura Road, Jamner, Jalgaon – 424206. PAN: AAAAP4677K Appellant/ Assessee Respondent / Revenue Assessee by Shri Vinay Kawdia – AR Revenue by Shri Arvind Desai – Addl.CIT(DR) Date of hear…

The Prakashchand Jain Multi State Co Operative Society Ltd., Jamner vs. ITO Ward 1(4), Jalgaon

In the result, appeal of the assessee is allowed

ITA 1801/PUN/2024[2014-15]Status: DisposedITAT Pune21 Nov 2024AY 2014-15

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

The Prakashchand Jain Multi State Co Operative Credit Society Ltd., Jamner vs. ITO Ward 1(4) Jalgaon, Jalgaon

In the result, appeal of the assessee is allowed

ITA 1791/PUN/2024[2020-21]Status: DisposedITAT Pune21 Nov 2024AY 2020-21

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

S T Co-Operative Credit Society, Pune vs. ITO, Ward 5(1), Pune

In the result, appeal of the assessee is allowed

ITA 2136/PUN/2024[2020-21]Status: DisposedITAT Pune18 Nov 2024AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2136/Pun/2024 िनधा"रण वष" / Assessment Year: 2020-21 S T Co-Operative Credit V The Income Tax Officer, Society, S Ward-5(1), Pune. Swargate S T Depo, Veer Savarkar Nagar, Swargate Bus Stand, Pune – 411037. Pan: Aabas6856L Appellant/ Assessee Respondent / Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Prakash L Pathade – Dr Date Of Hearing 13/11/2024 Date Of Pronouncement 18/11/2024 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 09.08.2024 For A.Y.2020-21. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Cit(A) Erred In Dismissing The Appeal Of The Appellant By Refusing To Condone The Delay Of 108 Days In Filing The Appeal Without Appreciating That The Said Delay Was Due To Reasonable Cause As Explained In The Application For Condonation Of Delay Filed Before Cit(A) & Therefore, The Said Delay Ought To Have Been Condoned In The Interest Of Justice & The Appeal Should Have Been Adjudicated On Merits. 2. The Learned Cit(A) Ought To Have Appreciated That The Deduction U/S 80P Was Allowable In Respect Of Interest Earned From Deposits Made By Cooperative Banks As Consistently Held By Honorable

Section 250Section 80PSection 80P(2)(a)Section 80P(4)

…।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.2136/PUN/2024 िनधा"रण वष" / Assessment Year: 2020-21 S T Co-operative Credit V The Income Tax Officer, Society, s Ward-5(1), Pune. Swargate S T Depo, Veer Savarkar Nagar, Swargate Bus Stand, Pune – 411037. PAN: AABAS6856L Appellant/ Assessee Respondent / Revenue Assessee by Shri Kishor B Phadke – AR Revenue by Shri Prakash L Pathade – DR Date of hearing 13/11/2024 Date of pronouncement 18/11/2024 आद…