ITO v. Jankalyan Nagari Sah. Pat Sanstha Ltd.

24 Taxmann.com 127Income Tax Appellate Tribunal2012#4480 most cited

What is ITO v. Jankalyan Nagari Sah. Pat Sanstha Ltd. authority for?

A co-operative credit society is distinct from a co-operative bank and cannot be considered a primary co-operative bank under the Banking Regulation Act, 1949, particularly in relation to Section 80P(4) of the Income Tax Act.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2025.

Also referred to as

ITO v. Jankalyan Nagari Sah. Pat Sanstha Ltd. · 24 Taxmann.com 127 · ITAT Pune · 2012 · Section 80P(4) · co-operative credit society · co-operative bank · Banking Regulation Act 1949

Sections most often in play

Section 250Section 56Section 80PSection 80P(2)(a)(i)Section 80P(2)(d)Section 80P(4)

Issues it is cited on

section 80(p)(4)section 80p(2)(b)section 5(b)section 80p(2)(c)section 80(p)section 80(p)(2)section 52section 80p(4)section 80p(1)section 80p(2)(a)section 2(19)section 80p(2)(a)(i)

Judgments citing ITO v. Jankalyan Nagari Sah. Pat Sanstha Ltd.

ACIT- 27(3), Navi Mumbai vs. The Barc Employee Co Op Credit Society Ltd, Mumbai

In the result, the appeal filed by the revenue is hereby dismissed

ITA 6476/MUM/2017[2013-14]Status: DisposedITAT Mumbai14 May 2019AY 2013-14

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Rajesh Kumar, Am आयकर अपील सं/ I.T.A. No.6476/Mum/2017 (निर्धारण वर्ा / Assessment Years: 2013-14) In The Matter Of : Acit 27(3)(4) बिधम/ The Barc Employees Co-Op Credit Society Ltd. R-5 Vs. 4Th Floor, Tower No.6, Shed, Behind Rig, North Vashi Railway Station Gate, Trombay, Mumbai- 400085. Complex, Vashi Navi Mumbai-400703. आयकर अपील सं/ I.T.A. Nos.6466 & 6467/Mum/2017 (निर्धारण वर्ा / Assessment Years: 2012-13 & 2014-15) बिधम/ Ito 27(3)(4) The Barc Employees Co-Op Credit Society Ltd. R-5 4Th Floor, Tower No.6, Room Vs. Shed, Behind Rig, North No.427, Vashi Railway Gate, Trombay, Mumbai- Station Complex, Vashi Navi 400085. Mumbai-400703. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaajt0003C (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri Amit Mohan Mittal (Dr) Assessee By: Shri Bhadresh K. Doshi (Ar) सुनवाई की तारीख / Date Of Hearing: 09/05/2019 घोषणा की तारीख /Date Of Pronouncement: 14/05/2019

For Appellant: Shri Bhadresh K. Doshi (AR)For Respondent: Shri Amit Mohan Mittal (DR)
Section 80PSection 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RAJESH KUMAR, AM आयकर अपील सं/ I.T.A. No.6476/Mum/2017 (निर्धारण वर्ा / Assessment Years: 2013-14) In the matter of : ACIT 27(3)(4) बिधम/ The Barc Employees Co-Op Credit Society Ltd. R-5 Vs. 4th Floor, Tower No.6, Shed, Behind RIG, North Vashi Railway Station Gate, Trombay, Mumbai- 400085. Complex, Vashi Navi Mumbai-400703. आयकर अपील सं/ I.T.A. Nos.6466 & 6467/Mum/2017 (निर्धारण वर्ा / Assessment Years: 2012-13 & 2014-15) बिधम/ ITO 27(3)(4) The Barc Employees Co-Op Credit Society Ltd. R-5 4th Floor, Tower…

ITO 22(2)(2), Navi Mumbai vs. The Barc Employee Co Op Credit Society Ltd, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 6904/MUM/2013[2010-11]Status: DisposedITAT Mumbai03 Feb 2016AY 2010-11

Bench: Shri R.C. Sharma & Shri Amarjit Singhassessment Year: 2010-11 Ito-22(2)(2), M/S. The Barc Exmployee 4Th Floor, Tower No.06, Co-Op. Credit Society Ltd., Room No.20, R-5, Shed, Vs. Station Complex, Behind Rlg North Gate, Vashi, Trombay Navi Mumbai – 400 703 Mumbai – 400 085 Pan: Aaajt 0003C (Appellant) (Respondent) Assessee By : Shri Subodh Ratnaparkhi, A.R. Revenue By : Shri Rajiv Pant, D.R. Date Of Hearing : 02.11.2015 Date Of Pronouncement : 03.02.2016 O R D E R Per R.C. Sharma: This Is An Appeal Filed By The Revenue Against The Order Of Ld. Cit(A) For The A.Y. 2010-11, In The Matter Of Order Decided Under Section 143(3) Of The Income Tax Act.

For Appellant: Shri Subodh Ratnaparkhi, A.RFor Respondent: Shri Rajiv Pant, D.R
Section 143(3)Section 80Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Year: 2010-11 ITO-22(2)(2), M/s. The BARC Exmployee 4th Floor, Tower No.06, Co-op. Credit Society Ltd., Room No.20, R-5, Shed, Vs. Station Complex, Behind RLG North Gate, Vashi, Trombay Navi Mumbai – 400 703 Mumbai – 400 085 PAN: AAAJT 0003C (Appellant) (Respondent) Assessee by : Shri Subodh Ratnaparkhi, A.R. Revenue by : Shri Rajiv Pant, D.R. Date of Hearing : 02.11.2015 Date of Pronouncement : 03.02.2016 O R D E R Per R.C. Sharma, Accountant Member: This i…

ITO 22(2)(2), Navi Mumbai vs. Rcf Employees Co Op Credit Society Ltd, Mumbai

In the result, appeal of the assessee is allowed for statistical purposes

ITA 6903/MUM/2013[2010-11]Status: DisposedITAT Mumbai29 Jan 2016AY 2010-11

Bench: Shri D. Karunakara Rao & Shri Sandeep Gosaini.T.A. No.6903/M/2013 (Assessment Year: 2010-2011) Ito-22(2)(2), फनाभ/ M/S. Rcf Employee‟S 4Th Floor, Tower No.6, Cooperative Credit Society Vs. R.No.20, Station Complex, Ltd., Type 1A/21/481-484, Vashi, Navi Mumbai, Chembur, Mumbai-400074. Mumbai-400703. स्थामी रेखा सं./ Pan : Aaaar1076N (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent)

For Appellant: Mr. H.P MahajaniFor Respondent: Ms. R.M. Madhavi, DR
Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER I.T.A. No.6903/M/2013 (Assessment Year: 2010-2011) ITO-22(2)(2), फनाभ/ M/s. RCF Employee‟s 4th Floor, Tower No.6, Cooperative Credit Society Vs. R.No.20, Station Complex, Ltd., Type 1A/21/481-484, Vashi, Navi Mumbai, Chembur, Mumbai-400074. Mumbai-400703. स्थामी रेखा सं./ PAN : AAAAR1076N (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) I.T.A. No.7465/M/2013 (Assessment Year: 2010-2011) फनाभ/ M/s. RCF Employee‟s ITO-22(2)(2), 4th Floor, Tower No.6, Cooperative Credit So…

ITO, Bangalore vs. M/S Vasavi Credit Co-Operative Society Ltd., Bangalore

In the result, the appeal by the Revenue is allowed for statistical purposes

ITA 811/BANG/2015[2010-11]Status: DisposedITAT Bangalore28 Oct 2015AY 2010-11

Bench: Smt. Asha Vijayaraghavan & Shri Abraham P. Georgeassessment Year : 2010-11

For Appellant: Dr. P.K. Srihari, Addl. CIT(DR)For Respondent: None
Section 143(1)Section 143(3)Section 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER Assessment year : 2010-11 The Income Tax Officer, Vs. M/s. Vasavi Credit Co-operative Ward 2(2)(3), Society Ltd., Bangalore. Kannika Parameshwari Temple Complex, 8th Cross, Malleshwaram, Bangalore – 560 003. PAN: AAAJV 0152C APPELLANT RESPONDENT Appellant by : Dr. P.K. Srihari, Addl. CIT(DR) Respondent by : None Date of hearing : 21.10.2015 Date of Pronouncement : 28.10.2015 O R D E R Per Asha Vijayaraghavan, Judicial Member This appeal by the Revenue is…

ITO 22(1)(3), Navi Mumbai vs. Kalbhairavnath Sahakari Patsanstha Ltd, Mumbai

ITA 5830/MUM/2014[2009-10]Status: DisposedITAT Mumbai20 Oct 2015AY 2009-10
For Appellant: Shri Sunil Kumar AgarwalFor Respondent: None
Section 143(3)Section 2Section 5Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEORE SHRI G.S.PANNU, ACCOUNTANT MEMBER Income Tax Officer 22(1)(3), R.No.406, 4th Floor, Tower No.6, Vashi Railway Station Complex, Vashi, Navi Mumbai 400703 ... Appellant Vs. M/s. Kalbhairavnath Sahakari – Patsanstha Ltd., 1, Kalbhairavnath Society, Kaju Pada, R.B.Kadam Marg, Bhatwadi, Ghatkopar, Mumbai 400 084 PAN : AAAAK 5684K .... Respondent Appellant by : Shri Sunil Kumar Agarwal Respondent by : None Date of hearing : 20/10/2015 Date of pronouncement : 20/10/2015 ORDER PER G.S. PANNU,AM: The captioned appeal is preferred by the Revenue an…

M/S Millenium Credit Co-Op Society Ltd., Bangalore vs. ITO, Bangalore

In the result, the assessee's appeal for Assessment Year 2010-11 is allowed

ITA 1360/BANG/2013[2010-11]Status: DisposedITAT Bangalore06 Feb 2015AY 2010-11
For Appellant: Shri V. Srinivasan, C.AFor Respondent: Dr. K. Shankar Prasad, JCIT (D.R)
Section 143(3)Section 234BSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ C ’ BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER I.T. A. No.1360/Bang/2013 (Assessment Year : 2010-11) M/s. Millenium Credit Co-op. Society Ltd., Basavangudi, Bangalore-560 004 …. Appellant. PAN AABAT 7601E Vs. Income Tax Officer, Ward 3(1), Bangalore. ….. Respondent. I.T. A. No.1361/Bang/2013 (Assessment Year : 2010-11) (By Revenue) Assessee By : Shri V. Srinivasan, C.A. Revenue By : Dr. K. Shankar Prasad, JCIT (D.R). Date of Hearing : 1.1.2015. Date of Pronouncement : 6.2.2015. O R D E R Per Shri Jason P. Boaz, A.M…