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

Q: How many judgments cite CIT v. Punjab State Cooperative Federation of Housing Building Societies Ltd.?

151 judgments on BharatTax cite CIT v. Punjab State Cooperative Federation of Housing Building Societies Ltd. (11 Taxmann.com 448), spanning 2019 to 2026.

Q: Which sections of the Income Tax Act does CIT v. Punjab State Cooperative Federation of Housing Building Societies Ltd. come up under?

It is most often cited in judgments turning on Section 80P(2)(a)(i), Section 80P(2)(d), Section 143(3), Section 80P, Section 147, Section 144.

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 366,416 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 80P Section 147 Section 144 Section 144B Section 56

Issues it is cited on

section 80(p)(2)(d)revision u/s 263 assessment order erroneous section 80p(2)(a)section 80p(2)(a)(i)malabar industrial section 80p(2)section 80p(2)(d)section 80p erroneous and prejudicial eligible business section 80p(4)

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

Saini Co Operative Tharift and Credit Society Ltd, Delhi vs. CIT(A)-16, Delhi

ITA 834/DEL/2024[2011-2012]Status: DisposedITAT Delhi20 Dec 2024AY 2011-2012

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…

Maliyana Co-Operative Cane Development Union, Gorakhpur vs. ITO, Ward-1(1)(4), Meerut

Appeal is allowed in above terms

ITA 1874/DEL/2023[2017-18]Status: DisposedITAT Delhi12 Dec 2024AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 1874/Del/2023 : Asstt. Year : 2017-18 Maliyana Co-Operative Cane Vs Income Tax Officer, Development Union, C/O D. S. Kohli, Ward-1(1)(4), F.F.-06, Narayan Tower, Gandhi Meerut, U.P. Ashram Lane, Golghar, Gorakhpur, U.P.-273001 (Appellant) (Respondent) Pan No. Aaaam6185F Assessee By : Sh. Ibad Mushtaq, Adv. Revenue By : Sh. Akhilesh Kumar Yadav, Sr. Dr Date Of Hearing: 05.12.2024 Date Of Pronouncement: 12.12.2024 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2017-18, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2023-24/1051871860(1) Dated 05.04.2023 In Proceedings U/S 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Ibad Mushtaq, AdvFor Respondent: Sh. Akhilesh Kumar Yadav, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh, Accountant Member ITA No. 1874/Del/2023 : Asstt. Year : 2017-18 Maliyana Co-operative Cane Vs Income Tax Officer, Development Union, C/o D. S. Kohli, Ward-1(1)(4), F.F.-06, Narayan Tower, Gandhi Meerut, U.P. Ashram Lane, Golghar, Gorakhpur, U.P.-273001 (APPELLANT) (RESPONDENT) PAN No. AAAAM6185F Assessee by : Sh. Ibad Mushtaq, Adv. Revenue by : Sh. Akhilesh Kumar Yadav, Sr. DR Date of Hearing: 05.12.2024 Date of Pronouncement: 12.12.2024 ORDER Per Satbeer Singh Godara, Judicial M…

Sharadchandrika Nagari Sahakari Patsanstha Maryadit, Jalgaon vs. ITO Ward1(4), Jalgaon

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

ITA 1767/PUN/2024[2017-18]Status: DisposedITAT Pune10 Oct 2024AY 2017-18

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1767/Pun/2024 "नधा"रण वष" / Assessment Year : 2017-18

For Appellant: Shri Shubham RathiFor Respondent: Shri B.S. Rajpurohit

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1767/PUN/2024 "नधा"रण वष" / Assessment Year : 2017-18 Sharadchandrika Nagari Sahakari Vs. ITO, Ward-1(4), Patsanstha Maryadit, Jalgaon Ambedkar Chowk, Papaji Market, Chopda, Dist. Jalgaon-425107 Maharashtra PAN : AABAS5992B Appellant Respondent Assessee by : Shri Shubham Rathi Revenue by : Shri B.S. Rajpurohit Date of hearing : 10.10.2024 Date of pronouncement : 10.10.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the appellant society directed against the…

Malharimartand Machimar Vividh Karykari Sahakari Siciety Ltd, Alibag vs. The Income Tax Officer, Ward-3, Panvel

In the result, the appeal filed by the appellant society stands allowed

ITA 1550/PUN/2024[2020-21]Status: DisposedITAT Pune19 Sept 2024AY 2020-21

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1550/Pun/2024 "नधा"रण वष" / Assessment Year : 2020-21

For Appellant: NoneFor Respondent: Shri B.S. Rajpurohit

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1550/PUN/2024 "नधा"रण वष" / Assessment Year : 2020-21 Malharimartand Machimar Vividh Vs. ITO, Ward-3, Karyakari Sahakari Society Limited, Panvel At Rewas-Bodni, Saral-Alibag-402209, Maharashtra PAN : AAEFM3716H Appellant Respondent Assessee by : None Revenue by : Shri B.S. Rajpurohit Date of hearing : 19.09.2024 Date of pronouncement : 19.09.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of National Faceless Appeal Ce…

Income Tax Officer, Ward-1(1), Nashik vs. Mico Employees Credit Coop Society Ltd., Nashik

In the result, the appeal of the Revenue is dismissed

ITA 281/PUN/2024[2017-18]Status: DisposedITAT Pune18 Sept 2024AY 2017-18

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

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Ramnath P. Murkunde

Section 143(2)Section 56Section 80(2)(d)Section 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 No.281/PUN/2024 धििाारण वर्ा / Assessment Year : 2017-18 Income Tax Officer, Mico Employees Credit Co-op. Society Ltd., Ward – 1(1), Nashik G-32, MIDC Satpur, Nashik – 422001 Vs. PAN : AAATM3610L अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Nikhil S. Pathak Department by : Shri Ramnath P. Murkunde Date of hearing : 01-07-2024 Date of 18-09-2024 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM :…

Adarsh Gramin Bigar Sheti Sahakari Patsanstha Limited, Ahmednagar vs. Commissioner of Income Tax (A), Pune

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

ITA 1536/PUN/2024[2018-19]Status: DisposedITAT Pune18 Sept 2024AY 2018-19

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1536/Pun/2024 "नधा"रण वष" / Assessment Year : 2018-19

For Appellant: Shri Devendra A. PaatilFor Respondent: Shri B.S. Rajpurohit

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1536/PUN/2024 "नधा"रण वष" / Assessment Year : 2018-19 Adarsh Gramin Bigar Sheti Vs. CIT(A), Pune Sahakari Patsanstha Limited, At post Ralegan Siddhi, Tal. Parner, Dist. Ahmednagar – 414 302 Maharashtra PAN : AACAA1105H Appellant Respondent Assessee by : Shri Devendra A. Paatil Revenue by : Shri B.S. Rajpurohit Date of hearing : 17.09.2024 Date of pronouncement : 18.09.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of…

Kolhapur District Chemist Co Op Credit Society Limited, Kolhapur vs. Dy. CIT Circle 1, Kolhapur

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

ITA 1517/PUN/2024[2020-2021]Status: DisposedITAT Pune18 Sept 2024AY 2020-2021

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1517/Pun/2024 "नधा"रण वष" / Assessment Year : 2020-21 Kolhapur District Chemist Coop. Vs. Dcit, Circle-1, Credit Society Limited, Kolhapur 451, E-Ward, Chemist Bhavan, Kevis Plaza, Kolhapur – 416 001 Maharashtra Pan : Aabak1663K Appellant Respondent

For Appellant: Shri Mayuresh DoshiFor Respondent: Shri B.S. Rajpurohit

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1517/PUN/2024 "नधा"रण वष" / Assessment Year : 2020-21 Kolhapur District Chemist Coop. Vs. DCIT, Circle-1, Credit Society Limited, Kolhapur 451, E-Ward, Chemist Bhavan, Kevis Plaza, Kolhapur – 416 001 Maharashtra Pan : AABAK1663k Appellant Respondent Assessee by : Shri Mayuresh Doshi (through Virtual) Revenue by : Shri B.S. Rajpurohit Date of hearing : 18.09.2024 Date of pronouncement : 18.09.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the appellant societ…

Shri Swami Vivekanand Shikshan Sansthechya Sevakanchi Sahakari Patsanstha, Kolhapur vs. Income Tax Officer, Kolhapur

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

ITA 1484/PUN/2024[2017-18]Status: DisposedITAT Pune18 Sept 2024AY 2017-18

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1484/Pun/2024 "नधा"रण वष" / Assessment Year : 2017-18

For Appellant: Shri Pramod ShingteFor Respondent: Shri B.S. Rajpurohit

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1484/PUN/2024 "नधा"रण वष" / Assessment Year : 2017-18 Shri Swami Vivekanand Shikshan Vs. Income Tax Officer, Sansthechya Sevakanchi Sahakari Kolhapur Patsanstha, 726/A/101, Sai Plaza, Shahupuri – 416101, Maharashtra PAN : AAAAS1568A Appellant Respondent Assessee by : Shri Pramod Shingte (through Virtual) Revenue by : Shri B.S. Rajpurohit Date of hearing : 18.09.2024 Date of pronouncement : 18.09.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee di…

Shri Vivekvardhini Nagari Sahakari Patsanstha Ltd, Jalgaon vs. ITO, Ward 1(4), Jalgaon

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

ITA 888/PUN/2024[2020-21]Status: DisposedITAT Pune05 Aug 2024AY 2020-21

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita No.888/Pun/2024 "नधा"रण वष" / Assessment Year : 2020-21

For Respondent: Shri Naimish Dixik

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.888/PUN/2024 "नधा"रण वष" / Assessment Year : 2020-21 Shri Vivekvardhini Nagari Vs. ITO, Ward-1(4), Sahakari Patsanstha Ltd., Jalgaon House No.2030/6486, Vivek Bhuvan, Jamner Road, Pachora, Jalgaon – 424201 Maharashtra PAN : AAZAS8226N Appellant Respondent : Shri Naimish Dixik Assessee by Revenue by : Shri Sourabh Nayak : 24.07.2024 Date of hearing Date of pronouncement : 05.08.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal file…

Sangola Taluka Prathamik Shikshak Co Op Credit Soceity Limited Sangola, Sangola vs. Pr. CIT -4 Pune, Pune

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

ITA 803/PUN/2024[2018-19]Status: DisposedITAT Pune24 Jul 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita No.803/Pun/2024 "नधा"रण वष" /Assessment Year : 2018-19 Sangola Taluka Prathamik Shikshak Vs. Pr.Cit-4, Coop. Credit Society Limited, Sangola Pune Sangola, Tal Sangola, Dist. Solapur – 413 307 Maharashtra Pan : Aahas6075P Appellant Respondent

For Appellant: NoneFor Respondent: Shri Ajay Kumar Keshari

Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.803/PUN/2024 "नधा"रण वष" /Assessment Year : 2018-19 Sangola Taluka Prathamik Shikshak Vs. Pr.CIT-4, Coop. Credit Society Limited, Sangola Pune Sangola, Tal Sangola, Dist. Solapur – 413 307 Maharashtra PAN : AAHAS6075P Appellant Respondent Assessee by : None Revenue by : Shri Ajay Kumar Keshari Date of hearing 22.07.2024 : Date of pronouncement : 24.07.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed aga…

Anant Nagari Sahakari Patsanstha Maryadit, Pune vs. PCIT, Pune-4, Pune

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

ITA 636/PUN/2024[2018-19]Status: DisposedITAT Pune10 Jul 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.636/Pun/2024 िनधा"रण वष" /Assessment Year : 2018-19 Anant Nagari Sahakari Patsanstha Vs. Pr.Cit-4, Maryadit, Pune Ist Floor, Panbajar Building, Chattrapati Shivaji Maharaj Market Yard, Bibwewadi, Pune – 411 037 Maharashtra Pan : Aaaaa4259L Appellant Respondent

For Appellant: Smt. Deepa KhareFor Respondent: Shri Keyur Patel

Section 263Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.636/PUN/2024 िनधा"रण वष" /Assessment Year : 2018-19 Anant Nagari Sahakari Patsanstha Vs. Pr.CIT-4, Maryadit, Pune Ist Floor, Panbajar Building, Chattrapati Shivaji Maharaj Market Yard, Bibwewadi, Pune – 411 037 Maharashtra PAN : AAAAA4259L Appellant Respondent Assessee by : Smt. Deepa Khare Revenue by : Shri Keyur Patel Date of hearing : 09.07.2024 Date of pronouncement : 10.07.2024 आदेश आदेश / ORDER आदेश आदेश PER INTURI RAMA RAO, AM: This is a…

Shri Sai Arihant Nagari Sahakari Patsanstha Ltd, Ahmednagar vs. ITO, Ward-1, Ahmednagar

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

ITA 724/PUN/2024[2020-21]Status: DisposedITAT Pune02 Jul 2024AY 2020-21

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.723 & 724/Pun/2024 "नधा"रण वष" /Assessment Years : 2018-19 & 2020-21

For Appellant: Smt. Deepa KhareFor Respondent: Shri Akhilesh Srivastava

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.723 & 724/PUN/2024 "नधा"रण वष" /Assessment Years : 2018-19 & 2020-21 Shri Sai Arihant Nagari Sahakari Vs. ITO, Ward-1, Patsantha Ltd., Ahmednagar A/P/ Shirdi, Tal. Rahata, Ahmednagar – 423109 Maharashtra PAN : AAABS0599Q Appellant Respondent Assessee by : Smt. Deepa Khare Revenue by : Shri Akhilesh Srivastava Date of hearing : 02.07.2024 Date of pronouncement : 02.07.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: These are two appeals filed by th…

Shri Sai Arihant Nagari Sahakari Patsanstha Ltd, Ahmednagar vs. ITO, Ward-1, Ahmednagar, Ahemdnagar

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

ITA 723/PUN/2024[2018-19]Status: DisposedITAT Pune02 Jul 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.723 & 724/Pun/2024 "नधा"रण वष" /Assessment Years : 2018-19 & 2020-21

For Appellant: Smt. Deepa KhareFor Respondent: Shri Akhilesh Srivastava

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

Income-Tax Officer, Ward - 3, Satara vs. M/S. Shri Bhairavnath Multi State Co-Operative Credit Society Ltd, Satara

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

ITA 2484/PUN/2017[2014-15]Status: DisposedITAT Pune27 Jun 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.2484/Pun/2017 "नधा"रण वष" /Assessment Year : 2014-15 Ito, Ward-3, Vs. M/S. Shri Bhairavnath Multistate Satara Cooperative Credit Society Ltd., 48, Laxminagar, Deccan Chowk, Phaltan, Tal. Phaltan, Dist. Satara-415523 Maharashtra Pan : Aaeas8344J Appellant Respondent

For Respondent: Shri Ramnath P. Murkunde

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2484/PUN/2017 "नधा"रण वष" /Assessment Year : 2014-15 ITO, Ward-3, Vs. M/s. Shri Bhairavnath Multistate Satara Cooperative Credit Society Ltd., 48, Laxminagar, Deccan Chowk, Phaltan, Tal. Phaltan, Dist. Satara-415523 Maharashtra PAN : AAEAS8344J Appellant Respondent Assessee by Dr. Prayag Jha & Shri Prateek Jha : Revenue by : Shri Ramnath P. Murkunde Date of hearing : 27.06.2024 Date of pronouncement : 27.06.2024 आदेश / ORDER PER INTURI RA…

Greaves Saommha Kamgar Sahakari Path Pedhi Maryadit, Pune vs. Pr. CIT-3, Pune

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

ITA 345/PUN/2024[2018-19]Status: DisposedITAT Pune26 Jun 2024AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.345/Pun/2024 "नधा"रण वष" /Assessment Year : 2018-19

For Appellant: Shri Piyush Bafna &For Respondent: Shri Keyur Patel, CIT-DR

Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.345/PUN/2024 "नधा"रण वष" /Assessment Year : 2018-19 Greaves Samooha Kamgar Vs. Pr.CIT-3, Sahakari Path Pedhi Maryadit, Pune Old Mumbai Pune Road, Chinchwad, Pune 411 019 Maharashtra PAN : AAATG4293P Appellant Respondent Assessee by : Shri Piyush Bafna & Shri Akash Parekh Revenue by : Shri Keyur Patel, CIT-DR Date of hearing : 26.06.2024 Date of pronouncement : 26.06.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by t…

The Ludhiana Lic of India Employees Co-Operative Non-Agricultural Thrift & Credit Society Limited, Ludhiana vs. Income Tax Officer, Ludhiana

In the result, both the above appeals of the assessee are allowed for statistical purposes

ITA 22/CHANDI/2023[2017-2018]Status: DisposedITAT Chandigarh24 Jun 2024AY 2017-2018

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Mohit Jain, C.AFor Respondent: Shri Dharam Vir, JCIT, Sr. DR

Section 80PSection 80P(2)(d)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 22 & 23/Chd/2023 िनधा"रण वष" / Assessment Year : 2017-18 & 2018-19 The Ludhiana LIC of India बनाम The ITO Employees Co-operative Non- Ward-6(5) Agricultural Thrift & Credit Society Ludhiana Limited, LIC of India, Divisional Office, Urban Estate, Phase-1, Dugri, Ludhiana 141002, Punjab "ायी लेखा सं./PAN NO: AAAAL1738M अपीलाथ"…

Ceat Limited (Tyredivision) Empoyees Co Op Credit Soceity Limited, Nashik vs. Income Tax Officer, Nashik

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

ITA 633/PUN/2024[2015-16]Status: DisposedITAT Pune06 May 2024AY 2015-16

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.633/Pun/2024 "नधा"रण वष" Assessment Year : 2015-16

For Respondent: Shri Manoj Tripathi

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.633/PUN/2024 "नधा"रण वष" Assessment Year : 2015-16 CEAT Limited (Tyre division) Vs. ITO, Nashik Employees Coop. Credit Society Limited, 82, MIDC, Satpur, Nashik 422 007, Maharashtra PAN : AAAAC7277N Appellant Respondent Assessee by None : Revenue by : Shri Manoj Tripathi Date of hearing : 02.05.2024 Date of pronouncement : 06.05.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of A…

Kundalika Nagari Sahakari Patsanstha Maryadit, Roha vs. ITO, Ward 1, Panvel

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

ITA 576/PUN/2024[2018-19]Status: DisposedITAT Pune25 Apr 2024AY 2018-19

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.576/Pun/2024 "नधा"रण वष" / Assessment Year : 2018-19

For Appellant: Shri Ajinkya M. Vaishampayan

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.576/PUN/2024 "नधा"रण वष" / Assessment Year : 2018-19 Kundalika Nagari Sahakari Vs. ITO, Ward-1, Patsanstha Maryadit, Panvel Ground Floor, Varun Apartment, Near Bhate Vachanalaya, Sonar Ali, Roha-402109 Maharashtra PAN : AACAK6478R Appellant Respondent Assessee by : Shri Ajinkya M. Vaishampayan : Shri Somnath M. Wajale Revenue by Date of hearing : 25.04.2024 Date of pronouncement : 25.04.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed ag…

Ruby Hall Clinic Karmchari Sahakari Pat Sanstha Maryadit, Pune vs. Income Tax Officer Ward 7(1), Pune

In the result, the appeal of the assessee is allowed

ITA 49/PUN/2024[2017-18]Status: DisposedITAT Pune25 Apr 2024AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.49/Pun/2024 Assessment Year : 2017-18 Ruby Hall Clinic Karmchari Vs. Ito, Ward-7(1), Sahakari Patsanstha Maryadit, Pune 40, Sasoon Road, Pune Ho, Haveli, Pune- 411 001 Maharashtra Pan : Aaaar9852L Appellant Respondent

For Appellant: Shri Randeep Sharma &For Respondent: Shri A.K. Mahala

Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.49/PUN/2024 Assessment Year : 2017-18 Ruby Hall Clinic Karmchari Vs. ITO, Ward-7(1), Sahakari Patsanstha Maryadit, Pune 40, Sasoon Road, Pune HO, Haveli, Pune- 411 001 Maharashtra PAN : AAAAR9852L Appellant Respondent Assessee by : Shri Randeep Sharma & Shri Deepak Sasar Revenue by : Shri A.K. Mahala Date of hearing : 24.04.2024 Date of pronouncement : 25.04.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee dire…

Ruby Hall Clinic Karmchari Sahakari Pat Sanstha Maryadit, Pune vs. Income Tax Officer, Ward 7(1), Pune

In the result, the appeal of the assessee is allowed

ITA 32/PUN/2024[2020-21]Status: DisposedITAT Pune25 Apr 2024AY 2020-21

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.32/Pun/2024 Assessment Year : 2020-21 Ruby Hall Clinic Karmchari Vs. Ito, Ward-7(1), Sahakari Patsanstha Maryadit, Pune 40, Sasoon Road, Pune Ho, Haveli, Pune- 411 001 Maharashtra Pan : Aaaar9852L Appellant Respondent

For Appellant: Shri Randeep Sharma &For Respondent: Shri A.K. Mahala

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.32/PUN/2024 Assessment Year : 2020-21 Ruby Hall Clinic Karmchari Vs. ITO, Ward-7(1), Sahakari Patsanstha Maryadit, Pune 40, Sasoon Road, Pune HO, Haveli, Pune- 411 001 Maharashtra PAN : AAAAR9852L Appellant Respondent Assessee by : Shri Randeep Sharma & Shri Deepak Sasar Revenue by : Shri A.K. Mahala Date of hearing : 24.04.2024 Date of pronouncement : 25.04.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee dire…