Jaoli Taluka Sahakari Patpedhi Maryadit v. ITO

83 Taxmann.com 247Reported decision2017#12112 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

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

Issues it is cited on

section 80p(2)(a)(iii)section 80p(1)revision u/s 263section 80p(2)(a)section 80p(4)section 80p(2)(a)(i)section 80p(2)section 80p(2)(d)gross total incomesection 80psection 56limited scrutiny

Judgments citing Jaoli Taluka Sahakari Patpedhi Maryadit 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)

…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…

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.) :…

MUMBAI POSTAL EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD,MUMBAI vs. INCOME TAX OFFICER, WARD 17(2)(1), MUMBAI

In the result, both the appeal of the assessee are allowed

ITA 1051/MUM/2023[2016-2017]Status: DisposedITAT Mumbai16 Aug 2023AY 2016-2017

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos.1050 & 1051/Mum/2023 (A.Ys. 2015-16 & 2016-17) Mumbai Postal Employees Vs. Income Tax Officer, Co-Operative Credit Ward 17(2)(1) Society Limited, Gpo Room No. 115, 1 St Floor, Building, Fort, Kautilya Bhavan, C-41 To Mumbai – 400001 C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaajm0032G Appellant .. Respondent

For Appellant: Madhur Agarwal &For Respondent: Neena Jeph
Section 143(2)Section 143(3)Section 263Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…P a g e | 1 ITA Nos. 1050 & 1051/Mum/2023 Mumbai Postal Employees Co-operative Credit Society Ltd. Vs. ITO, Ward 17(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1050 & 1051/Mum/2023 (A.Ys. 2015-16 & 2016-17) Mumbai Postal Employees Vs. Income Tax Officer, Co-operative Credit Ward 17(2)(1) Society Limited, GPO Room No. 115, 1 st Floor, Building, Fort, Kautilya Bhavan, C-41 to Mumbai – 400001 C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAJM0032…

MUMBAI POSTAL EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD ,MUMBAI vs. INCOME TAX OFFICER, WARD 17(2)(1), MUMBAI

In the result, both the appeal of the assessee are allowed

ITA 1050/MUM/2023[2015-16]Status: DisposedITAT Mumbai16 Aug 2023AY 2015-16

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos.1050 & 1051/Mum/2023 (A.Ys. 2015-16 & 2016-17) Mumbai Postal Employees Vs. Income Tax Officer, Co-Operative Credit Ward 17(2)(1) Society Limited, Gpo Room No. 115, 1 St Floor, Building, Fort, Kautilya Bhavan, C-41 To Mumbai – 400001 C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaajm0032G Appellant .. Respondent

For Appellant: Madhur Agarwal &For Respondent: Neena Jeph
Section 143(2)Section 143(3)Section 263Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…P a g e | 1 ITA Nos. 1050 & 1051/Mum/2023 Mumbai Postal Employees Co-operative Credit Society Ltd. Vs. ITO, Ward 17(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1050 & 1051/Mum/2023 (A.Ys. 2015-16 & 2016-17) Mumbai Postal Employees Vs. Income Tax Officer, Co-operative Credit Ward 17(2)(1) Society Limited, GPO Room No. 115, 1 st Floor, Building, Fort, Kautilya Bhavan, C-41 to Mumbai – 400001 C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAJM0032…

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…

THE SARVODAY CO.OP. CREDIT SOC. LTD.,MUMBAI vs. ITO WD- 26(3)(6) NOW ASSESSED WITH ITO, WD 26(2)(1), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 292/MUM/2022[2017-18]Status: DisposedITAT Mumbai21 Jun 2022AY 2017-18

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2017-18 The Sarvoday Co-Operative Credit Income Tax Officer, Society Ltd., Ward 26(3)(6), 19, Shiv Shopping Centre, Shivaji Vs. 315, 3Rd Floor, Kautilya Bhavan, Talao, Sardar Pratap Singh Marg, C-41 To C-43, G Block, Bkc, Bhandup (W), Bandra (E), Mumbai-400078. Mumbai-400051. Pan No. Aaaat 9173 A Appellant Respondent

For Appellant: Mr. Kumar Kale, ARFor Respondent: Mr. Kiran P. Unavekar, DR
Section 80P(2)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC-1” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2017-18 The Sarvoday Co-operative Credit Income Tax Officer, Society Ltd., Ward 26(3)(6), 19, Shiv Shopping Centre, Shivaji Vs. 315, 3rd floor, Kautilya Bhavan, Talao, Sardar Pratap Singh Marg, C-41 to C-43, G Block, BKC, Bhandup (W), Bandra (E), Mumbai-400078. Mumbai-400051. PAN No. AAAAT 9173 A Appellant Respondent Assessee by : Mr. Kumar Kale, AR Revenue by : Mr. Kiran P. Unavekar, DR Date of Hearing : 02/06/2022 Date of pronouncement : 21/06…

TATYASAHEB MOHITE NAGARI,MUMBAI vs. INCOME TAX OFFICER (21)(3)(2), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 412/MUM/2018[2013-14]Status: DisposedITAT Mumbai03 Apr 2018AY 2013-14

Bench: S/Shri B.R. Baskaran (Am) & Sandeep Gosain (Jm)

Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Before S/Shri B.R. Baskaran (AM) & Sandeep Gosain (JM) I.T.A. No. 412/Mum/2018 (Assessment Year 2013-14) Shri Tatyasaheb Mohite ITO-21(3)(2) Nagari Sahakari Patpedhi Ltd. Vs. Room No. 203 BDD Chawl No. 5/2-4 2nd Floor N.M. Joshi Marg, Near N.M. Piramal Joshi Marg Police Station Chambers, Mumbai-400 013. Lalbaug PAN : AAABS0974P Mumbai-400012. (Appellant) (Respondent) Assessee by Shri V.G. Ginde Department by Shri N. Hemalatha Date of Hearing 3.4.2018 Date of Pronouncement 3.4.2018 O R D E R Per B.R. Baskaran (AM) :- The appeal filed by the assessee…