CIT v. Punjab State Cooperative Federation of Housing Building Societies Ltd.

11 Taxmann.com 448High Court2011#656 most cited

What is CIT v. Punjab State Cooperative Federation of Housing Building Societies Ltd. authority for?

Deduction under Section 80P(2)(d) for interest income earned by a cooperative society is subject to specific conditions or limitations, requiring careful appreciation of the statutory provisions to determine the eligible amount. This limits the full claim of such deductions by cooperative societies.

151

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2026.

Also referred to as

CIT v. Punjab State Cooperative Federation of Housing Building Societies Ltd. · Section 80P(2)(d) · cooperative society deduction · interest income · eligible business · Section 80P(2)(a)(i) · deduction restriction · 80P deduction conditions · cooperative income

Sections most often in play

Section 80P(2)(a)(i)Section 80P(2)(d)Section 143(3)Section 80PSection 147Section 144Section 144BSection 56

Issues it is cited on

section 80(p)(2)(d)revision u/s 263assessment order erroneoussection 80p(2)(a)section 80p(2)(a)(i)malabar industrialsection 80p(2)section 80p(2)(d)section 80perroneous and prejudicialeligible businesssection 80p(4)

Judgments citing CIT v. Punjab State Cooperative Federation of Housing Building Societies Ltd.

Kai Fakira Jairam Patil Sahakari Patsanstha Maryadit Shahada, Nandurbar vs. ITO, Ward-1, Dhule

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

ITA 3110/PUN/2025[2016-17]Status: DisposedITAT Pune17 Apr 2026AY 2016-17
For Appellant: Shri Manoj Parmar
Section 139(1)Section 147Section 148Section 148ASection 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.3110/PUN/2025 िनधा"रण वष" / Assessment Year : 2016-17 Kai Fakira Jairam Patil Vs. ITO, Ward-1, Dhule. Sahakari Patsanstha Maryadit Shahada, Plot No.5A, Vrindavan Nagar, Besides Swami Samaratha Kendra Shahada, Tal. Shahada, Dist. Nandurbar- 425409. PAN : AAAAK5870D Appellant Respondent Assessee by : Shri Manoj Parmar Revenue by Smt. Sonal L. Sonkavde : Date of hearing : 03.02.2026 Date of pronouncement : 17.04.2026 आदेश / ORDER PER VINAY BHAMORE, JM: This…

Deoband Cooperative Cane Development Union Ltd, Deopand Saharanpur vs. Assessing Officer, NFAC Delhi (Assessment Unit)

Appeal is allowed in above terms

ITA 6638/DEL/2025[2022-23]Status: DisposedITAT Delhi20 Mar 2026AY 2022-23

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumara.Yr. : 2022-23 Deoband Cooperative Vs. Ao, Nfac, Delhi Cane Development Union (Assessment Unit) Ltd., Office Of Cooperative Cane Development Deoband, Uttar Pradesh-247554 (Pan: Aaaad0519J)

For Appellant: Sh. J.N. Shukla, AdvFor Respondent: Sh. Rajesh Kumar Dhanesta, Sr. DR
Section 80Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER A.YR. : 2022-23 DEOBAND COOPERATIVE VS. AO, NFAC, DELHI CANE DEVELOPMENT UNION (ASSESSMENT UNIT) LTD., OFFICE OF COOPERATIVE CANE DEVELOPMENT DEOBAND, UTTAR PRADESH-247554 (PAN: AAAAD0519J) (APPELLANT) (RESPONDENT) Appellant by : Sh. J.N. Shukla, Adv. Respondent by : Sh. Rajesh Kumar Dhanesta, Sr. DR. Date of hearing : 24.02.2026 Date of pronouncement : 20.03.2026 ORDER PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER: This assessee’s appeal for Assessment Year 2022-2…

Saini Co-Operative Tharift and Credit Society Ltd, Delhi vs. ITO Ward-48(1), Delhi

In the result, the appeal is allowed

ITA 4261/DEL/2025[2016-17]Status: DisposedITAT Delhi21 Nov 2025AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. V. Rajakumar, AdvFor Respondent: Sh. Jitender Singh, CIT-DR
Section 80Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 4260/Del/2025 : Asstt. Year: 2016-17 ITA No. 4261/Del/2025 : Asstt. Year: 2016-17 Vs Saini Co-operative Thrift and Credit Income Tax Officer, Society Ltd., 2420-21, Bazar Kamra Range-48(1), Bangash, Darya Ganj, New Delhi-110002 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AABAS8396K Assessee by : Sh. V. Rajakumar, Adv. Revenue by : Sh. Jitender Singh, CIT-DR Date of Hearing: 18.11.2025 Date of Pronouncement: 21.11.2025 ORDER Per Satbeer Singh Godar…

Saini Co-Operative Tharift and Credit Society Ltd, Delhi vs. ITO Ward-48(1), Delhi

In the result, the appeal is allowed

ITA 4260/DEL/2025[2016-17]Status: DisposedITAT Delhi21 Nov 2025AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. V. Rajakumar, AdvFor Respondent: Sh. Jitender Singh, CIT-DR
Section 80Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 4260/Del/2025 : Asstt. Year: 2016-17 ITA No. 4261/Del/2025 : Asstt. Year: 2016-17 Vs Saini Co-operative Thrift and Credit Income Tax Officer, Society Ltd., 2420-21, Bazar Kamra Range-48(1), Bangash, Darya Ganj, New Delhi-110002 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AABAS8396K Assessee by : Sh. V. Rajakumar, Adv. Revenue by : Sh. Jitender Singh, CIT-DR Date of Hearing: 18.11.2025 Date of Pronouncement: 21.11.2025 ORDER Per Satbeer Singh Godar…

Sree Narayana Guru Cooperative Thrift and Credit Society Limited, Delhi vs. Commissioner of Income Tax (Appeals), Civic Centre

Appeal is allowed in above terms

ITA 4783/DEL/2025[2018-19]Status: DisposedITAT Delhi22 Sept 2025AY 2018-19

Bench: Sh. Satbeer Singh Godaraita No. 4783/Del/2025 : Asstt. Year : 2018-19 Sree Narayana Guru Cooperative Vs Cit(A)/Nfac Thrift & Credit Society Ltd., Income Tax Officer, Sree Narayana Kendra, Rb2, Ward-43(6), Pocket-3, Sector-7, D, Dwarka, New Delhi-110002 Sector-6, New Delhi-110075 (Appellant) (Respondent) Pan No. Aacas8347K Assessee By: None Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order This Assessee’S Appeal For Assessment Year 2018-19, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1078029340(1) Dated 30.06.2025, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 143(3)Section 80Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 4783/Del/2025 : Asstt. Year : 2018-19 Sree Narayana Guru Cooperative Vs CIT(A)/NFAC Thrift and Credit Society Ltd., Income Tax Officer, Sree Narayana Kendra, RB2, Ward-43(6), Pocket-3, Sector-7, D, Dwarka, New Delhi-110002 Sector-6, New Delhi-110075 (APPELLANT) (RESPONDENT) PAN No. AACAS8347K Assessee by: None Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 22.09.2025 Date of Pronouncement: 22.09.2025 ORDER This assessee’s appeal for Assessment Year 2018-19, arises against the CIT(A…

West Central Railway Employees Cooperative Credit Society Ltd., Kota vs. ITO, Ward-2(1), Kota

In the results, the appeal of the assessee in ITA no

ITA 1009/JPR/2025[2022-23]Status: DisposedITAT Jaipur10 Sept 2025AY 2022-23
For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 143(3)Section 270ASection 80P

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"SMC” JAIPUR श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य एव श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM आयकर अपील सं./ITA Nos.1007 to 1009/JP/2025 निर्धारण वर्ष / Assessment Year : 2017-18, 2020-21 & 2022-23 West Central Railway Employees Co-operative Credit Society Limited in Front of Union Office, Kota Junction, Kota बनाम Vs. ITO, Ward-2(1), Kota स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AAAAW3973D अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती क…

West Central Railway Employees Cooperative Credit Society Ltd., Kota vs. ITO, Ward-2(1), Kota

In the results, the appeal of the assessee in ITA no

ITA 1008/JPR/2025[2020-21]Status: DisposedITAT Jaipur10 Sept 2025AY 2020-21
Section 143(3)Section 270ASection 80P

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"SMC” JAIPUR श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य एव श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM आयकर अपील सं. / ITA Nos.1007 to 1009/JP/2025 निर्धारण वर्ष / Assessment Year : 2017-18, 2020-21 & 2022-23 West Central Railway Employees Vs. ITO, Co-operative Credit Society Limited in Front of Union Office, Kota Junction, Kota बनाम Appelant आयकर अपील सं. / ITA Nos.1007 to 1009/JP/2025 West Central Railway Employees Cooperative Credit Society Ltd. vs. ITO…

West Central Railway Employees Cooperative Credit Society Ltd., Kota vs. ITO, Ward-2(1), Kota

In the results, the appeal of the assessee in ITA no

ITA 1007/JPR/2025[2017-18]Status: DisposedITAT Jaipur10 Sept 2025AY 2017-18

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 143(3)Section 270ASection 80P

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA Nos. 1007 to 1009/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2017-18, 2020-21 & 2022-23 cuke West Central Railway Employees ITO, Vs. Co-operative Credit Society Ward-2(1), Limited in Front of Union Office, Kota Kota Junction, Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAW3973D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj…

Co-Operative Cane Development Union Pvt. Ltd, Modi Nagar, Uttar Pradesh vs. Income Tax Officer, Ward 2 1 (2), Ghaziabad

Appeal is allowed in above terms

ITA 5830/DEL/2024[2017-2018]Status: DisposedITAT Delhi18 Jul 2025AY 2017-2018

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2017-18 Vs. Income Tax Officer, M/S. Co-Operative Cane Development Union Pvt. Ltd., Ward-2(1)(2), Modi Nagar, Ghaziabad Uttar Pradesh Pan: Aaajc0168M (Appellant) (Respondent) Assessee By Sh. Ibad Mushtaq, Adv. Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

Section 144Section 80Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2017-18 Vs. Income Tax Officer, M/s. Co-operative Cane Development Union Pvt. Ltd., Ward-2(1)(2), Modi Nagar, Ghaziabad Uttar Pradesh PAN: AAAJC0168M (Appellant) (Respondent) Assessee by Sh. Ibad Mushtaq, Adv. Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 01.07.2025 Date of pronouncement 18.07.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of In…

M/S. Co-Operative Cane Development Union Ltd. Rohana Kalan, Muzaffarnagar vs. DCIT, Muzaffarnagar

ITA 6441/DEL/2014[2011-12]Status: DisposedITAT Delhi01 Jul 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Co-Operative Cane Vs. Dcit, Development Union Ltd. Circle-1, Rohana Kalan, Muzaffarnagar C/O- Mashkoor Ahmad, Adv., 10-Dr. Suresh Market, Bhagat Singh Road, Muzaffarnagar Pan: Aaajc0343A (Appellant) (Respondent) Assessee By None Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

Section 143(3)Section 80Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2011-12 Co-operative Cane Vs. DCIT, Development Union Ltd. Circle-1, Rohana Kalan, Muzaffarnagar C/o- Mashkoor Ahmad, Adv., 10-Dr. Suresh Market, Bhagat Singh Road, Muzaffarnagar PAN: AAAJC0343A (Appellant) (Respondent) Assessee by None Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 01.07.2025 Date of pronouncement 01.07.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2011-12, arises ag…

Cooperative Cane Development Society Ltd Morna, Morna Muzaffarnagar vs. AO NFAC Delhi, NFAC Delhi

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

ITA 5764/DEL/2024[2020-21]Status: DisposedITAT Delhi05 Jun 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2020-21 Cooperative Cane Vs. Assessing Officer, Development Society Ltd., Nfac, Delhi Morna, District Muzaffarnagar, Uttar Pradesh Pan: Aaefc0580D (Appellant) (Respondent)

Section 144Section 80Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2020-21 Cooperative Cane Vs. Assessing Officer, Development Society Ltd., NFAC, Delhi Morna, District Muzaffarnagar, Uttar Pradesh PAN: AAEFC0580D (Appellant) (Respondent) Assessee by Sh. J.N. Shukla, Adv. Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 05.06.2025 Date of pronouncement 05.06.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2020-21, arises against the Commissioner of Income…

The Badshahpur Primary Agriculture Co-Op Society Limited, Badshahpur vs. ITO, Ward- 4(1), Gurgaon

Appeal is allowed in above terms

ITA 1823/DEL/2025[2018-19]Status: DisposedITAT Delhi04 Jun 2025AY 2018-19

Bench: Sh. Satbeer Singh Godaraita No. 1823/Del/2025 : Asstt. Year : 2018-19 The Badshahpur Primary Agriculture Vs Income Tax Officer, Co-Operative Society Ltd., Teekli Ward-4(1), Road, Badshahpur, Haryana-122101 Gurgaon (Appellant) (Respondent) Pan No. Aacat6170H Assessee By: Sh. Arpit Goel, Ca Revenue By : Sh. Akhilesh Kumar Yadav, Sr. Dr Date Of Hearing: 04.06.2025 Date Of Pronouncement: 04.06.2025 Order

For Appellant: Sh. Arpit Goel, CAFor Respondent: Sh. Akhilesh Kumar Yadav, Sr. DR
Section 143(3)Section 80Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 1823/Del/2025 : Asstt. Year : 2018-19 The Badshahpur Primary Agriculture Vs Income Tax Officer, Co-operative Society Ltd., Teekli Ward-4(1), Road, Badshahpur, Haryana-122101 Gurgaon (APPELLANT) (RESPONDENT) PAN No. AACAT6170H Assessee by: Sh. Arpit Goel, CA Revenue by : Sh. Akhilesh Kumar Yadav, Sr. DR Date of Hearing: 04.06.2025 Date of Pronouncement: 04.06.2025 ORDER This assessee’s appeal for Assessment Year 2018-19, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/…

Co-Operative Cane Development Union Afzalgarh, Bijnor vs. ITO, Ward- 3(5), Dhampur

Appeal is allowed in above terms

ITA 5304/DEL/2024[2018-19]Status: DisposedITAT Delhi27 May 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 5304/Del/2024 : Asstt. Year : 2018-19 Co-Operative Cane Development Union Vs Income Tax Officer, Afzalgarh, Bijnor, Ward-3(5), Uttar Pradesh-246722 Dhampur, Bijnor, Uttar Pradesh-246722 (Appellant) (Respondent) Pan No. Aaajc0288L Assessee By : Ms. Gurneet Kaur, Adv. Revenue By : Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing: 27.05.2025 Date Of Pronouncement: 27.05.2025 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/250/2024-25/1067969612(1) Dated 26.08.2024 In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Ms. Gurneet Kaur, AdvFor Respondent: Sh. Rajesh Kumar Dhanesta, Sr. DR
Section 143(3)Section 80Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 5304/Del/2024 : Asstt. Year : 2018-19 Co-operative Cane Development Union Vs Income Tax Officer, Afzalgarh, Bijnor, Ward-3(5), Uttar Pradesh-246722 Dhampur, Bijnor, Uttar Pradesh-246722 (APPELLANT) (RESPONDENT) PAN No. AAAJC0288L Assessee by : Ms. Gurneet Kaur, Adv. Revenue by : Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing: 27.05.2025 Date of Pronouncement: 27.05.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Asses…

Mawana Sugars Ltd., New Delhi vs. DCIT (Ltu), New Delhi

Appeal is allowed in above terms

ITA 5830/DEL/2016[2012-13]Status: DisposedITAT Delhi26 Mar 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 144Section 80Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.5830/Del/2024 Assessment Year: 2017-18 M/s. Co-operative Cane | Vs. | Income Tax Officer, Development Union Pvt. Ltd., Ward-2(1)(2), Modi Nagar, Ghaziabad Uttar Pradesh PAN: AAAJCO168M (Appellant) (Respondent) Assessee by Sh. Ibad Mushtaq, Adv. Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 01.07.2025 Date of pronouncement 18.07.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2017-18, aris…

Allied Finance P. Ltd., New Delhi vs. ACIT, Delhi

ITA 4089/DEL/1994[1990-91]Status: DisposedITAT Delhi19 Mar 2025AY 1990-91

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2015-16 Co-Operative Cane Vs. Income Tax Officer, Development Union Ltd., Ward-1(2), Cane Union, Hapur, Ghaziabad Uttar Pradesh Pan: Aaajc0224M (Appellant) (Respondent) With Assessment Year: 2010-11 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2012-13

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2015-16 Co-operative Cane Vs. Income Tax Officer, Development Union Ltd., Ward-1(2), Cane Union, Hapur, Ghaziabad Uttar Pradesh PAN: AAAJC0224M (Appellant) (Respondent) With Assessment Year: 2010-11 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2012-13 ITA No.4083 to 4089/Del/2024 & 4068/Del/2024 With Assessment Year: 2014-15 Co-operative Cane…

Nashik District Primary Teachers Co-Op Credit Society Ltd, Nashik vs. ITO Ward 1(1), Nashik

In the result, the appeal of the assessee in ITA No

ITA 2071/PUN/2024[2021-22]Status: DisposedITAT Pune28 Feb 2025AY 2021-22

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.2070 & 2071/Pun/2024 निर्धारण वर्ष / Assessment Years : 2018-19 & 2021-22 Nashik District Primary Teachers Co-Op Credit Society Ltd., Saraswati Complex, Malviya Chowk, Panchavatikaranja, Nashik-422002 Vs. Ito, Ward – 1(1), Nashik Pan: Aaaan2859D अपीलार्थी /Appellant प्रत्यर्थी / Respondent Assessee By : Shrisanket Joshi Department By : Shriramnath P. Murkunde Date Of Hearing : 31-12-2024 Date Of Pronouncement : 28-02-2025 आदेश / Order Per Astha Chandra, Jm : These Two Appeals Filed By The Assessee Is Directed Against The Two Separate Orders Both Dated 22.08.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)”] Pertaining To Assessment Year (“Ays”) 2018- 19 & 2021-22. Since The Issues Involved Are Identical The Same Were Heard Together & Are Disposed Of By This Common Order.

For Appellant: ShriSanket JoshiFor Respondent: ShriRamnath P. Murkunde
Section 143(1)Section 144Section 80PSection 80P(2)(a)

…आयकर अपीलीय अधिकरण “ए”न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.2070 & 2071/PUN/2024 निर्धारण वर्ष / Assessment Years : 2018-19 & 2021-22 Nashik District Primary Teachers Co-op Credit Society Ltd., Saraswati Complex, Malviya Chowk, PanchavatiKaranja, Nashik-422002 Vs. ITO, Ward – 1(1), Nashik PAN: AAAAN2859D अपीलार्थी /Appellant प्रत्यर्थी / Respondent Assessee by : ShriSanket Joshi Department by : ShriRamnath P. Murkunde Date of hearing : 31-12-2024 Date of Pronouncement : 28-02-20…

Nashik District Primary Teachers Co-Op Credit Society Ltd, Nashik vs. ITO Ward 1(1), Nashik

In the result, the appeal of the assessee in ITA No

ITA 2070/PUN/2024[2018-19]Status: DisposedITAT Pune28 Feb 2025AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: ShriSanket JoshiFor Respondent: ShriRamnath P. Murkunde
Section 143(1)Section 144Section 80PSection 80P(2)(a)

…आयकर अपीलीय अधिकरण “ए”न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.2070 & 2071/PUN/2024 धििाारण वर्ा / Assessment Years : 2018-19 & 2021-22 Nashik District Primary Teachers ITO, Ward – 1(1), Co-op Credit Society Ltd., Nashik Saraswati Complex, Malviya Chowk, Vs. PanchavatiKaranja, Nashik-422002 PAN : AAAAN2859D अपीलार्थी /Appellant प्रत्यर्थी / Respondent Assessee by : ShriSanket Joshi Department by : ShriRamnath P. Murkunde Date of hearing : 31-12-2024 Date of 28-02-2025 Pronouncem…

Seahara Co-Oprative Cane Development Union Limited, Bijnor vs. ITO, Nazibabad, Bijnor

Appeal is allowed

ITA 4708/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Jan 2025AY 2020-21

Bench: Sh. Satbeer Singh Godara

For Appellant: Ms. Akansha, CAFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 143(3)Section 80Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 4708/Del/2024 : Asstt. Year: 2020-21 Seohara Co-operative Cane Vs Income Tax Officer, Development Union Ltd., 34-Station Ward-3(1), Road, Seohara, Bijnor, Nazibabad Uttar Pradesh-246746 (APPELLANT) (RESPONDENT) PAN No. AABAS4970K Assessee by : Ms. Akansha, CA Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 06.01.2025 Date of Pronouncement: 06.01.2025 ORDER This assessee’s appeal for Assessment Year 2020-21, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-2…

Sahkari Ganna Vikas Samiti Limited, Badayun vs. ACIT - 2, Moradabad

Appeal is partly allowed

ITA 3985/DEL/2024[2017-18]Status: DisposedITAT Delhi06 Jan 2025AY 2017-18

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Sahkari Ganna Vikas Samiti Vs. Acit-2, Limited, Moradabad C/O-Ayyubi Chamber, Raniganj, Lakhimpur Kheri, Badaun, Uttar Pradesh Pan :Aazfs2514E (Appellant) (Respondent) Assessee By None Department By Sh. Sanjay Kumar, Sr. Dr

Section 10Section 143(3)Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2017-18 Sahkari Ganna Vikas Samiti Vs. ACIT-2, Limited, Moradabad C/o-Ayyubi Chamber, Raniganj, Lakhimpur Kheri, Badaun, Uttar Pradesh PAN :AAZFS2514E (Appellant) (Respondent) Assessee by None Department by Sh. Sanjay Kumar, Sr. DR Date of hearing 06.01.2025 Date of pronouncement 06.01.2025 ORDER This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and…

Saini Co Operative Tharift and Credit Society Ltd, Delhi vs. CIT(A)-NFAC, Delhi

ITA 836/DEL/2024[2015-2016]Status: DisposedITAT Delhi20 Dec 2024AY 2015-2016

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 834/Del/2024 : Asstt. Year : 2011-12 Ita No. 836/Del/2024 : Asstt. Year : 2015-16 Saini Co-Operative Thrift & Credit Vs Cit(A)-16, Society Ltd., 2420-2421, Bazar New Delhi-110002 Kamra Bangash, A. G. C. R. Central Delhi, New Delhi-110002 (Appellant) (Respondent) Pan No. Aabas8396K Assessee By : Sh. K. Sampath, Adv. & Sh. V. Rajkumar, Adv. Revenue By : Sh. Sahil Kumar Bansal, Sr. Dr Date Of Hearing: 12.12.2024 Date Of Pronouncement: 20.12.2024 Order Per Satbeer Singh Godara: These Assessee’S Twin Appeal In Ita No. 834/Del/2024 For Assessment Years 2011-12, Arise Against The Cit(A)-16, New Delhi’S Order Dated 06.08.2019 Passed In Case No. 10333/2018-19 In Proceedings U/S 143(3) R.W.S. 147 & It’S Latter Appeal Ita No. 836/Del/2024 For A.Y. 2015-16, Is Directed Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2023-24/1059607361(1) Dated 11.01.2024, In Proceedings U/S 271B Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. K. Sampath, Adv. &For Respondent: Sh. Sahil Kumar Bansal, Sr. DR
Section 143(3)Section 271BSection 80Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 834/Del/2024 : Asstt. Year : 2011-12 ITA No. 836/Del/2024 : Asstt. Year : 2015-16 Saini Co-operative Thrift and Credit Vs CIT(A)-16, Society Ltd., 2420-2421, Bazar New Delhi-110002 Kamra Bangash, A. G. C. R. Central Delhi, New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AABAS8396K Assessee by : Sh. K. Sampath, Adv. & Sh. V. Rajkumar, Adv. Revenue by : Sh. Sahil Kumar Bansal, Sr. DR Date of Hearing: 12.12.2024 Date of Pronouncement: 20.12.2024 ORDE…