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 366,421 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.

Janseva Gb Co-Op Pat Sanstha Ltd, Ahmednagar vs. Pricipal Commissioner of Income Tax, Pune-1, Pune

In the result, the appeal filed by the assessee in ITA

ITA 322/PUN/2023[2018-19]Status: DisposedITAT Pune23 May 2023AY 2018-19

Bench: Shri S. S. Godara & Shri Inturi Rama Raosl.

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1 186/PUN/2023 Ajinkaya Madhyamik PCIT-3, Pune. 2018-19 Shikahak Sevak Sah. Patsanstha Marayadit, 769, Jagtap Colony, Malhar Peth, Satara- 415001. PAN : AAAAA3002D 2 213/PUN/2023 Matoshri Nagari Sahakari PCIT-4, Pune. 2017-18 Pat. Sanstha Maryadit, Flat No.2, 797 Sadashiv Peth, Pate Classic, Barrister Gadgil Street, Pune- 411030. PAN : AAAAM9379D 3 226/PUN./2023 Jankalyan Nagari PCIT-3, Pune. 2018-19 Sahakari…

Mahadevnagar Nagari Sahakari Patsanstha Maryadit Mahadevnagar, Pune vs. The Principal Commissioner of Income Tax-4, Pune

In the result, the appeal filed by the assessee in ITA

ITA 299/PUN/2023[2018-19]Status: DisposedITAT Pune23 May 2023AY 2018-19

Bench: Shri S. S. Godara & Shri Inturi Rama Raosl.

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1 186/PUN/2023 Ajinkaya Madhyamik PCIT-3, Pune. 2018-19 Shikahak Sevak Sah. Patsanstha Marayadit, 769, Jagtap Colony, Malhar Peth, Satara- 415001. PAN : AAAAA3002D 2 213/PUN/2023 Matoshri Nagari Sahakari PCIT-4, Pune. 2017-18 Pat. Sanstha Maryadit, Flat No.2, 797 Sadashiv Peth, Pate Classic, Barrister Gadgil Street, Pune- 411030. PAN : AAAAM9379D 3 226/PUN./2023 Jankalyan Nagari PCIT-3, Pune. 2018-19 Sahakari…

Dhanwantari Nagari Sahakari Patsansath, Satara vs. Income Tax Office, Ward-2, Satara

In the result, the appeal filed by the assessee in ITA

ITA 258/PUN/2023[2018-19]Status: DisposedITAT Pune23 May 2023AY 2018-19

Bench: Shri S. S. Godara & Shri Inturi Rama Raosl.

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1 186/PUN/2023 Ajinkaya Madhyamik PCIT-3, Pune. 2018-19 Shikahak Sevak Sah. Patsanstha Marayadit, 769, Jagtap Colony, Malhar Peth, Satara- 415001. PAN : AAAAA3002D 2 213/PUN/2023 Matoshri Nagari Sahakari PCIT-4, Pune. 2017-18 Pat. Sanstha Maryadit, Flat No.2, 797 Sadashiv Peth, Pate Classic, Barrister Gadgil Street, Pune- 411030. PAN : AAAAM9379D 3 226/PUN./2023 Jankalyan Nagari PCIT-3, Pune. 2018-19 Sahakari…

Abhinav Chetana Nagari Sahakari Pathasanstha, Pune vs. Principal Commissioenr of Income Tax, Pune-4, Pune

In the result, the appeal filed by the assessee in ITA

ITA 257/PUN/2023[2018-19]Status: DisposedITAT Pune23 May 2023AY 2018-19

Bench: Shri S. S. Godara & Shri Inturi Rama Raosl.

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1 186/PUN/2023 Ajinkaya Madhyamik PCIT-3, Pune. 2018-19 Shikahak Sevak Sah. Patsanstha Marayadit, 769, Jagtap Colony, Malhar Peth, Satara- 415001. PAN : AAAAA3002D 2 213/PUN/2023 Matoshri Nagari Sahakari PCIT-4, Pune. 2017-18 Pat. Sanstha Maryadit, Flat No.2, 797 Sadashiv Peth, Pate Classic, Barrister Gadgil Street, Pune- 411030. PAN : AAAAM9379D 3 226/PUN./2023 Jankalyan Nagari PCIT-3, Pune. 2018-19 Sahakari…

Kalbhairavnath Gramin Bigarsheti Sahakari Pat Sanstha Maryadit, Pune vs. Income Tax Office, Ward-14(5), Pune

In the result, the appeal filed by the assessee in ITA

ITA 248/PUN/2023[2017-18]Status: DisposedITAT Pune23 May 2023AY 2017-18

Bench: Shri S. S. Godara & Shri Inturi Rama Raosl.

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1 186/PUN/2023 Ajinkaya Madhyamik PCIT-3, Pune. 2018-19 Shikahak Sevak Sah. Patsanstha Marayadit, 769, Jagtap Colony, Malhar Peth, Satara- 415001. PAN : AAAAA3002D 2 213/PUN/2023 Matoshri Nagari Sahakari PCIT-4, Pune. 2017-18 Pat. Sanstha Maryadit, Flat No.2, 797 Sadashiv Peth, Pate Classic, Barrister Gadgil Street, Pune- 411030. PAN : AAAAM9379D 3 226/PUN./2023 Jankalyan Nagari PCIT-3, Pune. 2018-19 Sahakari…

Jankalyan Nagari Sahakari Patsnstha Ltd, Satara vs. Principal Commissioner of Income Tax, Pune-3, Pune

In the result, the appeal filed by the assessee in ITA

ITA 226/PUN/2023[2018-19]Status: DisposedITAT Pune23 May 2023AY 2018-19

Bench: Shri S. S. Godara & Shri Inturi Rama Raosl.

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1 186/PUN/2023 Ajinkaya Madhyamik PCIT-3, Pune. 2018-19 Shikahak Sevak Sah. Patsanstha Marayadit, 769, Jagtap Colony, Malhar Peth, Satara- 415001. PAN : AAAAA3002D 2 213/PUN/2023 Matoshri Nagari Sahakari PCIT-4, Pune. 2017-18 Pat. Sanstha Maryadit, Flat No.2, 797 Sadashiv Peth, Pate Classic, Barrister Gadgil Street, Pune- 411030. PAN : AAAAM9379D 3 226/PUN./2023 Jankalyan Nagari PCIT-3, Pune. 2018-19 Sahakari…

Matoshri Nagari Sahakari Pat Sanstha Maryadit, Pune vs. Principal Commissioner of Income Tax, -4, Pune

In the result, the appeal filed by the assessee in ITA

ITA 213/PUN/2023[2017-18]Status: DisposedITAT Pune23 May 2023AY 2017-18

Bench: Shri S. S. Godara & Shri Inturi Rama Raosl.

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1 186/PUN/2023 Ajinkaya Madhyamik PCIT-3, Pune. 2018-19 Shikahak Sevak Sah. Patsanstha Marayadit, 769, Jagtap Colony, Malhar Peth, Satara- 415001. PAN : AAAAA3002D 2 213/PUN/2023 Matoshri Nagari Sahakari PCIT-4, Pune. 2017-18 Pat. Sanstha Maryadit, Flat No.2, 797 Sadashiv Peth, Pate Classic, Barrister Gadgil Street, Pune- 411030. PAN : AAAAM9379D 3 226/PUN./2023 Jankalyan Nagari PCIT-3, Pune. 2018-19 Sahakari…

Ajinkaya Madhyamik Shikahak Sevak Sah. Patsanstha Marayadit, Satara vs. Principal Commissioner of Income Tax-3, Pune

In the result, the appeal filed by the assessee in ITA

ITA 186/PUN/2023[2018-19]Status: DisposedITAT Pune23 May 2023AY 2018-19

Bench: Shri S. S. Godara & Shri Inturi Rama Raosl.

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1 186/PUN/2023 Ajinkaya Madhyamik PCIT-3, Pune. 2018-19 Shikahak Sevak Sah. Patsanstha Marayadit, 769, Jagtap Colony, Malhar Peth, Satara- 415001. PAN : AAAAA3002D 2 213/PUN/2023 Matoshri Nagari Sahakari PCIT-4, Pune. 2017-18 Pat. Sanstha Maryadit, Flat No.2, 797 Sadashiv Peth, Pate Classic, Barrister Gadgil Street, Pune- 411030. PAN : AAAAM9379D 3 226/PUN./2023 Jankalyan Nagari PCIT-3, Pune. 2018-19 Sahakari…

Kadepathar Gramin Bigar Sheti Sahakari Path Sanstha, Maryadit, Pune vs. Principal Commissioner of Income Tax-4, Pune

In the result, the appeal filed by the assessee in ITA

ITA 889/PUN/2022[2017-18]Status: DisposedITAT Pune23 May 2023AY 2017-18

Bench: Shri S. S. Godara & Shri Inturi Rama Raosl.

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1 186/PUN/2023 Ajinkaya Madhyamik PCIT-3, Pune. 2018-19 Shikahak Sevak Sah. Patsanstha Marayadit, 769, Jagtap Colony, Malhar Peth, Satara- 415001. PAN : AAAAA3002D 2 213/PUN/2023 Matoshri Nagari Sahakari PCIT-4, Pune. 2017-18 Pat. Sanstha Maryadit, Flat No.2, 797 Sadashiv Peth, Pate Classic, Barrister Gadgil Street, Pune- 411030. PAN : AAAAM9379D 3 226/PUN./2023 Jankalyan Nagari PCIT-3, Pune. 2018-19 Sahakari…

Shree Ghadgenath Gramin Bigar Sheti Sahakari Patsanstha Maryadit, Karad vs. Principal Commissioner of Income-Tax -3, Pune

In the result, the appeal filed by the assessee in ITA

ITA 771/PUN/2022[2017-18]Status: DisposedITAT Pune23 May 2023AY 2017-18

Bench: Shri S. S. Godara & Shri Inturi Rama Raosl.

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1 186/PUN/2023 Ajinkaya Madhyamik PCIT-3, Pune. 2018-19 Shikahak Sevak Sah. Patsanstha Marayadit, 769, Jagtap Colony, Malhar Peth, Satara- 415001. PAN : AAAAA3002D 2 213/PUN/2023 Matoshri Nagari Sahakari PCIT-4, Pune. 2017-18 Pat. Sanstha Maryadit, Flat No.2, 797 Sadashiv Peth, Pate Classic, Barrister Gadgil Street, Pune- 411030. PAN : AAAAM9379D 3 226/PUN./2023 Jankalyan Nagari PCIT-3, Pune. 2018-19 Sahakari…

Hindalco Employees Coop Credit Society Ltd, Taloga vs. The Principal Commissioner of Income Tax-1, Thane

Appeal is allowed in above terms

ITA 500/PUN/2023[2018-19]Status: DisposedITAT Pune22 May 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Sardar Singh Meena
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 SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.500/PUN./2023 Assessment Year 2018-2019 Hindalco Employees Co.Op Pr. Commissioner of Credit Society Ltd., Income Tax, Pune-1, C/o. Hindalco Ind Ltd., Ashar I.T. Park, A-Wing, P Box No.5, Plot 2, 6th Floor, Wagle Industrial Taloja – 410 208 vs. Estate, Thane (W). Maharashtra. PIN 400 604. PAN AAAJH0270M Maharashtra. (Appellant) (Respondent) For Assessee : Shri Nikhil S Pathak For Revenue : Shri Sardar Singh Meena Date of Hearing : 18.05.2023 Date of Pronou…

Suvarnyug Gramin Bigar Sheti Sah Patsanstha Marya Nimgaonketki, Pune vs. The Principal Commissioner of Income Tax, Pune-4, Pune

Appeal is allowed in above terms

ITA 495/PUN/2023[2018-19]Status: DisposedITAT Pune22 May 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Abhay A AvchatFor Respondent: Shri Sardar Singh Meena, CIT
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 SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.495/PUN./2023 Assessment Year 2018-2019 Suvarnyug Gramin Bigar Pr. Commissioner of Sheti Sah Patsanstha Marya Income Tax, Pune-4, Nimgaonketki, Nimgaon Aayakar Sadan, Bodhi Ketki, Indapur, Dist Pune Towers, Salisbur Park, Maharashtra. PIN – 413 120 vs. Gultekadi, Pune-411037. PAN AABAS6163L Maharashtra. (Appellant) (Respondent) For Assessee : Shri Abhay A Avchat For Revenue : Shri Sardar Singh Meena, CIT Date of Hearing : 18.05.2023 Date of Pronouncement…

The Income Tax Officer, Ward-10(1), Pune vs. Vasantrao Naik Nagari Sahakari Patsanstha, Pune

Appeal is dismissed in above terms

ITA 368/PUN/2023[2018-19]Status: DisposedITAT Pune15 May 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Pramod ShingteFor Respondent: Shri M.G. Jasnani
Section 143(3)Section 263Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.368/PUN./2023 Assessment Year 2018-2019 Vasantrao Naik Nagari The Income Tax Officer, Sahakari Patsanstha Ward-10(1), Maryadit, Vadgaon Anand vs. Pratyakshakar Bhavan, At Post, Alephata, Tal – Akurdi, Pune – 411 044 Junnar, Pune – 412 411 Maharashtra. Maharashtra. PAN AAABV0102A (Appellant) (Respondent) For Revenue : Shri M.G. Jasnani For Assessee : Shri Pramod Shingte Date of Hearing : 03.05.2023 Date of Pronouncement : 15.05.2023 ORDER PER SATBEER SINGH…

Shriram Nagri Sahakari Patsanstha Ltd, Satara vs. Income Tax Officer, Ward-1, Satara

Appeal is allowed in above terms

ITA 342/PUN/2023[2018-19]Status: DisposedITAT Pune04 May 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Prasanna JoshiFor Respondent: Shri Sardar Singh Meena
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 SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.342/PUN./2023 Assessment Year 2018-2019 Shriram Nagri Sahakari Patsanstha Ltd., At & Post The Income Tax Officer, Patan, Tal. Patan, Dist. Ward-1, vs. Satara – 415 206 Satara – 415 001 Maharashtra. Maharashtra. PAN AAATS7806C (Appellant) (Respondent) For Assessee : Shri Prasanna Joshi For Revenue : Shri Sardar Singh Meena Date of Hearing : 03.05.2023 Date of Pronouncement : 04.05.2023 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal for as…

Sant Dnyaneshwar Nagari Sahakari Patsanstha Maryadit, Pune vs. The Principal Commissioner of Income Tax, Pune-3, Pune

Appeal is allowed in above terms

ITA 341/PUN/2023[2018-19]Status: DisposedITAT Pune03 May 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: -None-For Respondent: Shri Sardar Singh Meena
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 SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.341/PUN./2023 Assessment Year 2018-2019 Sant Dnyaneshwar Nagari Sahakari Pathsanstha Maryadit, Gala No.18, Ground Floor Manchar, vs. The Pr. CIT, Pune-3, Supermarket At – Manchar, Pune – 411037. Tal-Ambegaon, Pune. Maharashtra. PIN 410 503 Maharashtra. PAN AACAS9748L (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Sardar Singh Meena Date of Hearing : 03.05.2023 Date of Pronouncement : 03.05.2023 ORDER PER SATBEER SINGH GODARA, J.M. : T…

Veej Mandal Karmachari Sahakar Patsanstha Maryadit, Solapur vs. Pricipal Commissioner of Income Tax, Pune-4, Pune

Appeal is allowed in above terms

ITA 325/PUN/2023[2018-19]Status: HeardITAT Pune02 May 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Sardar Singh Meena
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 SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.325/PUN./2023 Assessment Year 2018-2019 Veej Mandal Karmachari The Pr. CIT, Pune-4, Sahakari Patsanstha Room No.322, 3rd Floor, Maryadit, 675, South Aaykar Sadan, Bodhi Kasaba, Solapur – 413007. vs. Towers, Salisbury Park, Maharashtra. Gultekdi, Pune – 411037. PAN AAAJV0187B Maharashtra. (Appellant) (Respondent) For Assessee : Shri Pramod S Shingte For Revenue : Shri Sardar Singh Meena Date of Hearing : 02.05.2023 Date of Pronouncement : 02.05.2023 ORDER…

Jaywantrao Bhosale Bagari Sahakari Patsantha Ltd( New Name - Sahakar Maharshi Jaywantrao Bhosale(Appa)Nagari Sahakari Patsanstha Ltd., Satara vs. Income Tax Officer, Ward-1, Satara

Appeal is allowed in above terms

ITA 315/PUN/2023[2018-19]Status: DisposedITAT Pune01 May 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Prasanna JoshiFor Respondent: Shri Sardar Singh Meena
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 SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.315/PUN./2023 Assessment Year 2018-2019 Sahakar Maharshi Jaywantrao Bhosale (Appa) Nagari Sahakari Patsanstha The Income Tax Officer, Ltd., [Formerly Jaywantrao Ward – 1, Aaykar Bhavan, Byhosle Nagri Sahkari Patsantha Ltd.,], Chawadi vs. Manjunath Manor, Powai Chowk, Guruwar Peth, Naka, Satara – 415 001. Karad, Dist. Satara. PIN – 415 110 Maharashtra. PAN ABEAS3576M (New) PAN AAATJ7969F (Old) (Appellant) (Respondent) For Assessee : Shri Prasanna Joshi Fo…

Solapur Mahanagarpalika Sara vs. Adharan Sevekanchi Sahakari Patsanstha Limited, Solapur

Appeal is allowed in above terms

ITA 306/PUN/2023[2018-19]Status: DisposedITAT Pune01 May 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Pramod ShingteFor Respondent: Shri Sardar Singh Meena
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 SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.306/PUN./2023 Assessment Year 2018-2019 Solapur Mahanagarpalika The Pr. CIT, Pune-4, Saravsadharan Sevekanchi Room No.322, 3rd Floor, Sahakari Patsanstha Ltd. Aaykar Sadan, Bodhi 12-Pratik Complex, Laxmi vs. Towers, Salisbury Park, Market Road South, Kasaba, Gultekadi, Solapur – 413 006. Pune – 411 037. Maharashtra. Maharashtra. PAN AAAJS2261F (Appellant) (Respondent) For Assessee : Shri Pramod Shingte For Revenue : Shri Sardar Singh Meena Date of Heari…

Skf Employee Co-Operative Credit Society Limited, Pune vs. Principal Commissioner of Income Tax, Pune-3, Pune

Appeal is allowed in above terms

ITA 270/PUN/2023[2018-19]Status: DisposedITAT Pune01 May 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Pramod ShingteFor Respondent: Shri Sardar Singh Meena
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 SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.270/PUN./2023 Assessment Year 2018-2019 SKF India Employee Co- operative Credit Society The Pr. CIT, Limited, SKF India Ltd., Pune-3, 3rd Floor, Income Near Chaphekar Chowk, vs. Tax Office, PMT Bldg., Chinchwad, Chinchwad, Shankar Seth Road, Pune – 411 003. Swargate, Pune – 411 037. Maharashtra. Maharashtra. PAN AAAAS0799M (Appellant) (Respondent) For Assessee : Shri Pramod Shingte For Revenue : Shri Sardar Singh Meena Date of Hearing : 01.05.2023 Date…

Subordinate Engineers Association, Kolhapur vs. Income Tax Officer, Ward-2(2), Kolhapur

Appeal is allowed in above terms

ITA 260/PUN/2023[2018-19]Status: DisposedITAT Pune01 May 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: -None-For Respondent: Shri M.G. Jasnani
Section 143(3)Section 263Section 270ASection 40A(7)Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.260/PUN./2023 Assessment Year 2018-2019 Subordinate Engineers The Income Tax Officer, Association MSEB Co.OP Ward – 2 (2), 31-C/2, E- Credit Society Ltd., C.S.No.227/1, Plot No.5, E- Ward, Tara Bai Park, Ward, Tarabai Park, Near vs. Kolhapur. Kran Bunglow, Kolhapur. PIN -416 003 Maharashtra. Maharashtra. PAN AACAM3801A (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri M.G. Jasnani Date of Hearing : 01.05.2023 Date of Pronouncement : 01.0…