Gandhinglaj Taluka Sah. Patpedhi Ltd. v. ITO

83 Taxmann.com 40Income Tax Appellate Tribunal2017#18348 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 80P(2)(a)(i)Section 80P(2)(d)Section 142(1)Section 80P Section 143(2)Section 56 Section 80P(1)Section 80P(2)(c)

Issues it is cited on

section 80p(2)(a)gross total income section 80p(2)(a)(i)section 80p(2)section 80p(2)(d)section 80p section 56 section 80 section 142(1)appeal before the tribunal section 143(2)total income

Judgments citing Gandhinglaj Taluka Sah. Patpedhi Ltd. v. ITO

Deepalaxmi Nagari Patsanstha Maryadit, Sangamnagar vs. ITO Ward 2, Aurangabad

ITA 2323/PUN/2024[2020-21]Status: DisposedITAT Pune19 Dec 2025AY 2020-21

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Panda

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri A D Kulkarni

Section 142(1)Section 143(2)Section 56Section 80PSection 80P(1)(a)Section 80P(2)Section 80P(2)(a)Section 80P(2)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE JUSTICE (RETD.) C V BHADANG, PRESIDENT AND SHRI R. K. PANDA, VICE PRESIDENT ITA Nos.2322 & 2323/PUN/2024 Assessment years : 2018-19 & 2020-21 Deeplaxmi Nagari Sahakari ITO, Ward 2, Ahmednagar Patsanstha Maryadit Vs. Market Yard, Sangamner – 422605 PAN: AAAAD2548M (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Department by : Shri A D Kulkarni Date of hearing : 24-11-2025 Date of pronouncement : 19-12-2025 O R D E R PER R.K. PANDA, VP: The above two appeals filed by the assessee are directed against the separate orders dated 07.09.2…

Deepalaxmi Nagari Patsanstha Maryadit, Sangamnagar vs. ITO Ward 2, Ahmednagar

ITA 2322/PUN/2024[2018-19]Status: DisposedITAT Pune19 Dec 2025AY 2018-19

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Panda

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri A D Kulkarni

Section 142(1)Section 143(2)Section 56Section 80PSection 80P(1)(a)Section 80P(2)Section 80P(2)(a)Section 80P(2)(c)

Lekhakosh Karmachari Sahakari Patpedhi Sanstha Maryadit, Pune vs. Pr. CIT, Pune-4, Pune

In the result, the appeal of the assessee is allowed

ITA 575/PUN/2024[2017-18]Status: DisposedITAT Pune22 Jul 2025AY 2017-18

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

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amol Khairnar

Section 263

…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.575/PUN/2024 धििाारण वर्ा / Assessment Year : 2017-18 Lekhakosh Karmchari Sahakari Pr. CIT, Pune-4 Patpedhi Sanstha Maryadit, 201, Lekhakosh Bhavan, Collector Vs. Kacheri Compound, Dist.-Pune, PAN : AABAL2787R अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Kishor B. Phadke Department by : Shri Amol Khairnar Date of hearing : 14-05-2025 Date of 22-07-2025 Pronouncement : आदेश / ORDER PER ASTHA CHANDR…

Ceat Employees Co-Operative Credit Society Ltd., Mumbai vs. Income Tax Officer, CPC, Bangalore

In the result, appeal is allowed

ITA 4406/MUM/2023[2014-15]Status: DisposedITAT Mumbai09 May 2024AY 2014-15

Bench: Us : “1. On The Facts & Circumstances Of The Case & Also In Law The Learned Cit Appeals Has Erred In Confirming The Disallowance Of The Deduction Claimed By The Appellant U/S. 80P(2)(A)(I)/ 80P(2)(D) To The Tune Of Rs.15,68,274/- Though The Appellant Is Very Much Entitled For The Same.

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

…THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT RENU JAUHRI, ACCOUNTANT MEMBER I.T.A. No.4406/Mum/2023 (A.Y. 2014-15) Ceat Employees Co- Income Tax Officer CPC operative Credit ITO Ward 29(1)(2), Society Ltd Mumbai Kautilya Ground Floor Bhavan, C/o. Ceat Ltd, Bandra Kurla Complex, Bhandup Village Mumbai - 400051 Vs. Road, Bhandup West Mumbai 400078 (Appellant) (Respondent) PAN NO. : AAAAC0547M Assessee by Shri. Mahesh K. Madholkar Department by Shri Lieder Panicker -Sr. Dr. Date of Hearing 06.05.2024 Date of Pronouncement 09.05.2024 O R D E R PER RENU JAUHRI (A.M.) :…

Ceat Employees Co-Operative Credit Society Ltd, Mumbai vs. NFAC, Mumbai

In the result, the appeal of the assessee is allowed

ITA 159/MUM/2023[2017-18]Status: DisposedITAT Mumbai26 Apr 2023AY 2017-18

Bench: Shri Amarjit Singhceat Employees Co- Vs. Nfac Operative Credit Society Income Tax Officer Ltd., Ground Floor, Cpb Bangalore C/O Ceat Ltd. Bhandup Village Road, Bhandup West Mumbai – 400078 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaac0547M Appellant .. Respondent Appellant By : Shekhar Patwardhan Respondent By : C.T. Mathews Date Of Hearing 21.03.2023 Date Of Pronouncement 26.04.2023 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Assesse Is Directed Against The Order Passed By Nfac, Delhi Dated 21.11.2022 For A.Y. 2017-18. The Assesse Has Raised The Following Grounds Before Us: “1. On The Facts & Circumstances Of The Case & Also In Law The Learned Cit Appeals Has Erred In Confirming The Disallowance Of The Deduction Claimed By The Appellant U/S 80P(2)(A)(I) 80P(2)(D) To The Tune Of Rs.1014680/- Though The Appellant Is Very Much Entitled For The Same 2. The Appellant Craves Leave To Add, Alter, Amend & Modify The Aforesaid Grounds Of Appeal At Or Any Time Before The Hearing As May Be Advised From Time To Time.” 2. The Fact In Brief Is That Assesse Is A Cooperative Society Carrying On The Business Of Giving Credit Facilities To Its Members For The Last Several Years. The Assessee Has Filed Return Of Income Declaring Total

For Appellant: Shekhar PatwardhanFor Respondent: C.T. Mathews

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

…P a g e | 1 Ceat Employees Co-operative Credit Society Ltd. Vs. NFAC IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Ceat Employees Co- Vs. NFAC operative Credit Society Income Tax Officer Ltd., Ground Floor, CPB Bangalore C/o Ceat Ltd. Bhandup Village Road, Bhandup West Mumbai – 400078 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAAC0547M Appellant .. Respondent Appellant by : Shekhar Patwardhan Respondent by : C.T. Mathews Date of Hearing 21.03.2023 Date of Pronouncement 26.04.2023 आदेश / O R D E R Per Amarjit Singh (AM): The present appeal filed by the asses…