Which sections of the Income Tax Act does Katlary Kariyana Merchant Sahkari Sarafi Mandali Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 80P(2)(d), Section 143(3), Section 80P(4), Section 80P(2)(a)(i), Section 263, Section 144B.

Katlary Kariyana Merchant Sahkari Sarafi Mandali Ltd. v. ACIT

Q: How many judgments cite Katlary Kariyana Merchant Sahkari Sarafi Mandali Ltd. v. ACIT?

69 judgments on BharatTax cite Katlary Kariyana Merchant Sahkari Sarafi Mandali Ltd. v. ACIT (140 Taxmann.com 602), spanning 2023 to 2026.

140 Taxmann.com 602High Court2022#1637 most cited

What is Katlary Kariyana Merchant Sahkari Sarafi Mandali Ltd. v. ACIT authority for?

A co-operative society, not being a primary agricultural credit society, is not eligible for deduction under Section 80P(2)(a)(i) or Section 80P(2)(d) on interest income earned from deposits or investments made with other co-operative or scheduled banks, as Section 80P(4) restricts such claims.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Also referred to as

Katlary Kariyana Merchant Sahkari Sarafi Mandali Ltd. · Section 80P(4) · Section 80P deduction eligibility · co-operative society interest income · interest from deposits with other banks · disallowance under Section 80P(2)(a)(i) · Section 80P(2)(d) · Primary Agricultural Credit Society exclusion · co-operative credit society · Gujarat High Court 80P

Sections most often in play

Section 80P(2)(d)Section 143(3)Section 80P(4)Section 80P(2)(a)(i)Section 263 Section 144B Section 194A(3)(v)Section 80P

Issues it is cited on

section 80(p)(4)section 80p(2)(b)section 194a(3)(v)section 56(i)(ccv)section 80(p)(2)section 5(b)section 80p(2)(i)section 194a(3)section 22(1)(b)prejudicial to interest of revenue section 80(p)section 2(19)

Judgments citing Katlary Kariyana Merchant Sahkari Sarafi Mandali Ltd. v. ACIT

ADIM JATI SEWA SAHKARI SAMITI MYDT JOBAT,ALIRAJPUR vs. FACELESS ASSESSMENT OFFICER, ALIRAJPUR

ITA 663/IND/2025[2020-21]Status: DisposedITAT Indore27 Mar 2026AY 2020-21

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiadim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) Pan: Aaala0577E Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr

Section 143(3)Section 253(5)Section 80P(2)(d)Section 80P(4)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER Adim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) PAN: AAALA0577E Assessee by Shri P.D. Nagar, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 05.03.2026 Date of Pronouncement 27.03.2026 आदेश/ O R D E R Per B.M. Biyani, AM: Feeling aggrieved by order of first-appeal dated 04.11.2024 passed by learned Commissioner of…

SHREE KESHAV CO OP CREDIT SOCIETY LTD,JUNAGADH vs. THE DCIT/ACIT, CIR 1(1), RAJKOT, RAJKOT

In the result, both appeals filed by the assessee, are allowed

ITA 794/RJT/2025[2020-21]Status: DisposedITAT Rajkot12 Feb 2026AY 2020-21

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri D. M. Rindani, ARFor Respondent: Shri Dheeraj Kumar Gupta, Sr. DR

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

…आयकर अपीलीय अिधकरण,राजकोट "ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.793 & 794/RJT/2025 Assessment Years: (2018-19 & 2020-21) (Physical Hearing) Shree Keshav Co-op. Credit Society DCIT/ACIT, बनाम/ Limited, Circle – 1(1), Vs. 1, Keshav Bhavan, 5- Govardhan Rajkot Park, Near Sardar Baug Jakat Naka, Junagadh – 362001, Gujarat "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAS3172N (Assessee) (Respondent) िनधा"रती की ओर से/Assessee by : Shri D. M. Rindani, AR राज" की ओर से/Respondent…

SHREE KESHAV CO OP CREDIT SOCIETY LTD,JUNAGADH vs. THE DCIT/ACIT, CIR - 1(1), RAJKOT, RAJKOT

In the result, both appeals filed by the assessee, are allowed

ITA 793/RJT/2025[2018-19]Status: DisposedITAT Rajkot12 Feb 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri D. M. Rindani, ARFor Respondent: Shri Dheeraj Kumar Gupta, Sr. DR

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

SURENDRANAGAR DISTRICT CO OP PRODUCERS UNION LIMITED,SURENDRANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, SURENDRANAGAR CIRCLE

In the result, appeal filed by the assessee is allowed

ITA 429/RJT/2025[2014-15]Status: DisposedITAT Rajkot10 Feb 2026AY 2014-15

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 429/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2014-15) Surendranagar District Co. Op. Acit, Circle, Producers Union Ltd. Vs. Surendranagar-363035 Plot No.249, Phase 2 Gidc Market Yard Circle, Sursagar Dairy, Wadhwan Road, Surendranagar-363035 (Guj) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaas8375B (अपीलाथ"/Assessee) (""यथ"/Respondent) Assessee By : Shri Kalpesh Doshi, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : Heard On 09/10/2025, Refixed For Clarification On 03.11.2025 & Finally Heard On 02.02.2026 : 10/02/2026 Date Of Pronouncement Order Per, Dr. Arjun Lal Saini, A.M.:

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 142(1)Section 143(2)Section 143(3)Section 234ASection 250Section 271(1)(c)Section 80P(2)(b)Section 80P(2)(d)

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 429/RJT/2025 ("नधा"रणवष"/Assessment Year: (2014-15) Surendranagar District Co. Op. ACIT, Circle, Producers Union Ltd. Vs. Surendranagar-363035 Plot No.249, Phase 2 GIDC Market Yard Circle, Sursagar Dairy, Wadhwan Road, Surendranagar-363035 (Guj) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAS8375B (अपीलाथ"/Assessee) (""यथ"/Respondent) Assessee by : Shri Kalpesh Doshi, Ld. AR Respondent by : Shri Abhimanyu Sing…

SHREE VEGAM URBAN CO OP CREDIT SOCIETY LIMITED ,SURAT vs. ACIT, CIRCLE-1(2), SURAT

In the result, the appeal of the assessee is allowed

ITA 252/SRT/2025[2017-18]Status: HeardITAT Surat22 Jan 2026AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Raghunath Kamble

For Appellant: Shri Shaunak K. Zaveri, CAFor Respondent: Ms Namita Patel, Sr. DR

Section 194ASection 194A(3)(v)Section 250Section 263Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER I.T.A. No. 252/SRT/2025 (Assessment Year: 2017-18) Shree Vegam Urban Co-op. ACIT, Vs. Credit Society Limited, Circle – 1(2), 104, 1st Floor, Magnnus, Opp – Surat Atlanta Shopping Mall, Althan, Surat- 395007 [PAN: AAJAS3198M] (Appellant) .. (Respondent) Appellant by : Shri Shaunak K. Zaveri, CA Respondent by: Ms Namita Patel, Sr. DR Date of Hearing 19.01.2026 Date of Pronouncement 22.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT: This appeal has been filed by the…

MEHSANA TALUKA MADHYAMIK TEACHARS CREDIT AND CONSUMERS SAHAKARI MANDALI,MEHSANA vs. ITO, WARD-2, MEHSANA PRESENTLY WARD-1, MEHSANA, MEHSANA

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

ITA 1923/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2020-21

Bench: Dr.Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Mehal Doshi, A.RFor Respondent: Shri Abhijit, Sr. DR

Section 143(1)(a)Section 263Section 80PSection 80P(2)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR.BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.1728 & 1923/Ahd/2025 (Assessment Years: 2015-16 & 2020-21) Mehsana Taluka Madhyamik Vs. Income Tax Officer, Teachers Credit and Consumers Ward-2, Sahakari Mandali, Mehsana. 15 to 18 Krushna Complex, (Present Ward-1, Mehsana) 3rd Floor Radhanpur Cross Roads, Mehasana-384002. [PAN No.AAAJM0991 N] (अपीलाथ" /Appellant ( ""यथ" /Respondent) Appellant by : Shri Mehal Doshi, A.R. Respondent by: Shri Abhijit, Sr. DR Date of Hearing 08.12.2025 Date of Pronouncement 09.12.20…

MEHSANA TALUKA MADHYAMIK TEACHARS CREDIT AND CONSUMERS SAHAKARI MANDALI,MEHSANA vs. ITO, WARD-2, MEHSANA PRESENTLY WARD-1, MEHSANA, MEHSANA

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

ITA 1728/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2015-16

Bench: Dr.Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Mehal Doshi, A.RFor Respondent: Shri Abhijit, Sr. DR

Section 143(1)(a)Section 263Section 80PSection 80P(2)Section 80P(2)(d)Section 80P(4)

SHRI JIVICO KARMACHARI CO-OPERATIVE CREDIT SOCIETY LIMITED,RAJKOT, GUJARAT vs. INCOME TAX OFFICER, WARD 2(1)(1), RAJKOT, GUJARAT

In the result, appeal filed by the assessee is allowed

ITA 48/RJT/2025[2017-18]Status: DisposedITAT Rajkot21 Jul 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos.48/Rjt/2025 ("नधा"रण वष" /Assessment Year: (2017-18) Shri Jivico Karmachari Co- Income Tax Officer, Operative Credit Society Ltd. Ward-2(1)(1), Rajkot, Aayakar Vs. Bhawan, Race Course Ring Road, Jivan Prakash, Mahila College Rajkot-360 001 Chowk, Tagore Marg, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaoas 6270 K (अपीलाथ" /Appellant) (""यथ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Krutarth Desai, Ar राज"व क" ओर से /Revenue By :Shri Abhimanyu Singh Yadav, Sr-Dr सुनवाई क" तार"ख/ Date Of Hearing : 03/07/2025 घोषणा क" तार"ख/Date Of Pronouncement : 21/07/2025 आदेश / O R D E R Per Dr. A.L. Saini, A.M:

For Appellant: Shri Krutarth Desai, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR

Section 142(1)Section 143(3)Section 250Section 56Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.48/RJT/2025 ("नधा"रण वष" /Assessment Year: (2017-18) Shri Jivico Karmachari Co- Income Tax Officer, Operative Credit Society Ltd. Ward-2(1)(1), Rajkot, Aayakar Vs. Bhawan, Race Course Ring Road, Jivan Prakash, Mahila College Rajkot-360 001 Chowk, Tagore Marg, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAOAS 6270 K (अपीलाथ" /Appellant) (""यथ" /Respondent) "नधा"रती क" ओर से /Assessee by : Shri Krutarth Desai, AR राज"व क" ओर से /Revenue b…

INCOME TAX OFFICER 41(2)(5), MUMBAI, MUMBAI vs. SHIVKRUPA SAHAKARI PATPEDHI LIMITED , MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 4395/MUM/2023[2020-21]Status: DisposedITAT Mumbai18 Jul 2025AY 2020-21

Bench: Shri Narendra Kumar Billaiya, Account Member & Shri Anikesh Banerjeeincome-Tax Officer-41(2)(5), Vs Shivkrupa Sahakari Patpedhi Mumbai, Limited, Room No. 629, Kautilya Kai Namdevrao Patane Smruti Bhavan, Bandra Kurla Bhavan, Gomsawadi, Station Road, Complex, Bandra East, Vikhroli East, Mumbai-400 083 Mumbai-400 051 Pan: Aaaas3870K Applicant Respondent

For Appellant: Shri Kishore Phadke (virtually appear)For Respondent: Shri Arun Kanti Datta – CIT DR

Section 143(3)Section 144BSection 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Income-tax Officer-41(2)(5), vs Shivkrupa Sahakari Patpedhi Mumbai, Limited, Room No. 629, Kautilya Kai Namdevrao Patane Smruti Bhavan, Bandra Kurla Bhavan, Gomsawadi, Station Road, Complex, Bandra East, Vikhroli East, Mumbai-400 083 Mumbai-400 051 PAN: AAAAS3870K APPLICANT RESPONDENT Assessee by : Shri Kishore Phadke (virtually appear) Respondent by : Shri Arun Kanti Datta – CIT DR Date of hearing : 16/07/2025 Date of pronouncement : 18/07/2025 O R D E R…

THE ORCHID HEIGHTS CO.OP HOUSING SERVICE SOCIETY LIMITED,AHMEDABAD vs. ITO, WARD-3(3)(5), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 26/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad09 Jul 2025AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice- & Ms Suchitra Kamblethe Orchid Heights Co-Op Income Tax Officer, Vs. Housing Service Society Ward-3(3)(5), Limited, Ahmedabad. Applewood Township, Nr. Shantipura Circle, Ahmedabad-382210.. [Pan :Aagat8437 K] (Appellant) .. (Respondent) Appellant By : Shri M J Ranpura, Ar Respondent By: Shri Suresh Chand Meena, Sr. Dr Date Of Hearing 03.07.2025 Date Of Pronouncement 09.07.2025 O R D E R Per Dr. B.R.R. Kumar, Vice-:- Delay Condoned This Appeal Is Filed By The Assessee Against The Appellate Order Dated 29.04.2024 Passed By The Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, Relating To The Assessment Year 2021-22. 2. The Assessee Has Raised The Following Grounds Of Appeals:

For Appellant: Shri M J Ranpura, ARFor Respondent: Shri Suresh Chand Meena, Sr. DR

Section 194ASection 194A(3)(v)Section 263Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT And Ms SUCHITRA KAMBLE, JUDICIAL MEMBER The Orchid Heights Co-op Income Tax Officer, Vs. Housing Service Society Ward-3(3)(5), Limited, Ahmedabad. Applewood Township, Nr. Shantipura Circle, Ahmedabad-382210.. [PAN :AAGAT8437 K] (Appellant) .. (Respondent) Appellant by : Shri M J Ranpura, AR Respondent by: Shri Suresh Chand Meena, Sr. DR Date of Hearing 03.07.2025 Date of Pronouncement 09.07.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- Delay Condoned This appeal is filed by the Assessee against the appe…

SHREE JAMNAGAR JILLA SAHAKARI KHARID VECHAN SANGH LIMITED,JAMNAGAR vs. DCIT-CIR-2(1), JAMNAGAR

In the result, appeal filed by the assessee is allowed

ITA 223/RJT/2025[2018-2019]Status: DisposedITAT Rajkot16 May 2025AY 2018-2019

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.223/Rjt/2025 "नधा"रण वष"/Assessment Year : 2018-19

For Appellant: Ms. Janvi Shah, ARFor Respondent: Shri Dheeraj Kumr Gupta, Sr-DR

Section 142(1)Section 144Section 250Section 80P(2)(d)

…ITA NO. 223/Rjt/2025 A.Y 18-19 Sh.J.J.S.K.V.S.Ltd. आयकर अपीलीय अिधकरण,राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.223/RJT/2025 "नधा"रण वष"/Assessment Year : 2018-19 Shree Jamnagar Jilla Sahakari Deputy Commissioner of बनाम/ Kharid Vechan Sangh Ltd., Income-tax, Circle-2(1)/National Vs Three Gate Grain Market, 3-Assessment Centre, Delhi Jamnagar-361 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAT 2757N (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee by : Ms. Janvi Shah, AR राज"व क" ओर…

SHRI NIDHI CREDIT CO-OPRATIVE SOCIETY LIMITED,RAJKOT vs. ITO 3(1)(1), RAJKOT

In the result, appeal filed by the assessee is allowed

ITA 936/RJT/2024[2014-2015]Status: DisposedITAT Rajkot30 Apr 2025AY 2014-2015

Bench: Dr. Arjun Lal Saini, Am. & Shr Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No.936/Rjt/2024 "नधा"रण वष" / Assessment Year: (2014-15)

For Appellant: Shri J.R. Mankodi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)

Section 142(1)Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…ITA No.936/Rjt/2024 A.Y. 14-15 Sh.Nidhi Credit Co-Op Society Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, AM. & SHR DINESH MOHAN SINHA, JM आयकर अपील सं./ITA No.936/RJT/2024 "नधा"रण वष" / Assessment Year: (2014-15) Shri Nidhi Credit Co-Operative Income Tax Officer, Ward- Society Ltd. 3(1)(1), Rajkot, Aaykar Vs. 31, Shiv Anand Complex, Nr. Mehta Bhawan, Race Course Ring Petrol Pump, Dhebar Road, Rajkot Road, Rajkot 360001 360002. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAS 7489 Q (Appellant) (Respondent) Appellant by : Shri J.R. Mankodi, Ld. AR Respondent by : Shri Abh…

YUDHISHTIR COOPERATIVE HOUSING SOCIETY LTD ,MUMBAI vs. ITO WARD 42(1)(4), MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 1784/MUM/2025[2017-18]Status: DisposedITAT Mumbai25 Apr 2025AY 2017-18

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjeeyudhishtir Co-Operative Vs Jao, Ward Mum-W-42(1)(4), Housing Society Ltd, Kautilya Bhavan, Bandra East, Anand Nagar, N.L. Complex, Mumbai-400 051 Dahisar (East), Mumbai-400 068 Pan: Aaaay4170G Appellant Respondent

For Appellant: ShriVidyadhar KhandekarFor Respondent: Shri Asif Kamali (SR. DR.)

Section 139(1)Section 143Section 143(3)Section 250Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J(SMC)”, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Yudhishtir Co-operative vs JAO, Ward MUM-W-42(1)(4), Housing Society Ltd, Kautilya Bhavan, Bandra East, Anand Nagar, N.L. Complex, Mumbai-400 051 Dahisar (East), Mumbai-400 068 PAN: AAAAY4170G APPELLANT RESPONDENT Assessee by : ShriVidyadhar Khandekar Respondent by : Shri Asif Kamali (SR. DR.) Date of hearing : 23/04/2025 Date of pronouncement : 25/04/2025 O R D E R Per Anikesh Banerjee (JM): The instant appeal of the assessee was filed against the o…

MES INDUSTRIAL EMPLOYEES COOPERATIVE CREDIT SOCIETY LIMITED,MUMBAI vs. INCOME-TAX OFFICER, WARD 25(2)(1). MUMBAI, KAUTILYA BHAVAN, MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 1783/MUM/2025[2017-2018]Status: DisposedITAT Mumbai25 Apr 2025AY 2017-2018

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjeemes Industrial Employees’ Co- Vs Income-Tax Officer,Ward 25(2)(1), Operative Credit Society Ltd Mumbai, C/O Age E/M (West), 8, Maude C41-43, G Block, Gilban Area, Lanes, Colaba, Mumbai-400 Bandra Kurla Complex, Bandra 005 (East), Mumbqi-400 051 Pan: Aaajm0526F Appellant Respondent

For Appellant: ShriAnup ShahFor Respondent: Shri Asif Kamali (SR. DR.)

Section 143(1)Section 143(2)Section 143(3)Section 250Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J(SMC)”, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER MES Industrial Employees’ Co- vs Income-tax Officer,Ward 25(2)(1), operative Credit Society Ltd Mumbai, C/o AGE E/M (WEST), 8, Maude C41-43, G Block, Gilban Area, Lanes, Colaba, Mumbai-400 Bandra Kurla Complex, Bandra 005 (East), Mumbqi-400 051 PAN: AAAJM0526F APPELLANT RESPONDENT Assessee by : ShriAnup Shah Respondent by : Shri Asif Kamali (SR. DR.) Date of hearing : 23/04/2025 Date of pronouncement : 25/04/2025 O R D E R Per Anikesh Banerjee (JM):…

NAVJIVAN (KALYAN) CO.OP. HOS. SCO. LTD.,AHMEDABAD vs. THE ITO, WARD-1(1)(3), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 70/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad02 Apr 2025AY 2018-19

Bench: Dr.B.R.R. Kumarms. Suchitra Kamble

For Appellant: Shri B T Thakkar, ARFor Respondent: Adjournment Application filed

Section 143(1)Section 250Section 263Section 80PSection 80P(2)Section 80P(2)(d)Section 80P(2)(f)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR.B.R.R. KUMAR, VICE PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No.70/Ahd/2025 (Assessment Year: 2018-19) Navjivan (Kalyan) Co-op. Vs. Income Tax Officer, Housing Society Ltd., Ward-1(1)(3), 15, Kalyan Society, Ahmedabad. Ellisbridge, Ahmedabad-380006. [PAN No.AAAAN1297M] … (अपीलाथ" /Appellant ( ""यथ" /Respondent) Appellant by : Shri B T Thakkar, AR Respondent by: Adjournment Application filed Date of Hearing 11.03.2025 Date of Pronouncement 02.04.2025 O R D E R PER: DR. B.R.R. KUMAR, VICE PRESIDENT: The captioned appeal has been fi…

THE MORBI CITIZENS CREDIT CO-OPRATIVE SOCIETY LIMITED,MORVI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT

In the result, appeal filed by the assessee is allowed

ITA 285/RJT/2024[2020-2021]Status: DisposedITAT Rajkot27 Mar 2025AY 2020-2021

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.285/Rjt/2024 Assessment Year: (2020-21) (Hybrid Hearing) The Morbi Citizens Credit Co- Vs. The Assessment Unit, Operative Society Ltd., Income Tax Department Above Murlidhar Sales National Faceless Agency, Savsar Plot, Ram Assessment Center Chowk, Morbid - 363641 (Nfac), Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabat2850K (Appellant) (Respondent)

For Appellant: Shri J.R. Mankodi, Ld. A.RFor Respondent: Shri Sanjay Pungalia, Ld.CIT.DR

Section 142(1)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…ITA No.285/RJT/2024 AY 2020-21. Morbi Citizen Credit Co-op Soc. Ltd IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No.285/RJT/2024 Assessment Year: (2020-21) (Hybrid Hearing) The Morbi Citizens credit co- Vs. The Assessment unit, operative society Ltd., Income Tax Department Above Murlidhar sales National faceless agency, savsar plot, ram Assessment center chowk, morbid - 363641 (NFAC), Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABAT2850K (Appellant) (Respondent) Appellant by : Shri J.R. Mank…

JAIMUNI SAHAKARI PATPEDHI MARYADIT,VASAI VIRAR vs. ASSESSMENT UNIT INCOME TAX DEPARTMENT , THANE

In the result, appeal of the assessee bearing ITA No

ITA 334/MUM/2025[2020-21]Status: DisposedITAT Mumbai06 Mar 2025AY 2020-21

Bench: Shri Anikesh Banerjee & Shri Omkareshwar Chidara

For Appellant: Shri Anand Desai / Shri Sachin LopesFor Respondent: Ms. Kavitha Kaushik,(SR DR)

Section 143Section 143(3)Section 144BSection 250Section 80Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER I.T.A No.332/Mum/2025 - A.Y. 2017-18 I.T.A No.333/Mum/2025 - A.Y. 2018-19 I.T.A No.334/Mum/2025 - A.Y. 2020-21 Jaimuni Sahkari Patpedhi vs Assessment Unit, Income-tax Maryadit, Department, Thane Samved Bhavan Umrale, Near Z.P. Marathi School, Post Sopara, Tal Vasai 401 203 PAN: AAAAJ2718B APPELLANT RESPONDENT Assessee by : Shri Anand Desai / Shri Sachin Lopes Respondent by : Ms. Kavitha Kaushik,(SR DR) Date of hearing : 03/03/2025 Date of pronouncement :…

JAIMUNI SAHAKARI PATPEDHI MARYADIT,VASAI VIRAR vs. ITO WARD 4(1) THANE, THANE

In the result, appeal of the assessee bearing ITA No

ITA 333/MUM/2025[2018-19]Status: DisposedITAT Mumbai06 Mar 2025AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Omkareshwar Chidara

For Appellant: Shri Anand Desai / Shri Sachin LopesFor Respondent: Ms. Kavitha Kaushik,(SR DR)

Section 143Section 143(3)Section 144BSection 250Section 80Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

JAIMUNI SAHAKARI PATPEDHI MARYADIT,VASAI VIRAR vs. ITO WARD 4(2) THANE, THANE

In the result, appeal of the assessee bearing ITA No

ITA 332/MUM/2025[2017-18]Status: DisposedITAT Mumbai06 Mar 2025AY 2017-18

Bench: Shri Anikesh Banerjee & Shri Omkareshwar Chidara

For Appellant: Shri Anand Desai / Shri Sachin LopesFor Respondent: Ms. Kavitha Kaushik,(SR DR)

Section 143Section 143(3)Section 144BSection 250Section 80Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

SULTANPUR JUTH SEVA SAHAKARI MANDALI LTD.,SULTANPUR, TAL. GONDAL, DIST. RAJKOT vs. THE DCIT, CIRCLE-1 (1), RAJKOT

In the result, appeal filed by the assessee is allowed

ITA 697/RJT/2024[2018-19]Status: DisposedITAT Rajkot27 Feb 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.492 & 493 & 697/Rjt/2024 ("नधा"रण वष"/Assessment Year: (2018-19 & 2020-21) Sultanpur Juth Seva Sahkari Assessment Unit, Nfac Mandali Ltd. (Present Juris. Acit-Dcit Vs. Cir-1(1) Sultanpur, At Sultanpur Tal: Gondal, Dist. It Office, New Aayakar Bhavan, Vatiaka, Rajkot – 364470 Rajkot - 360001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aaabs0194F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Sulabh Pad Shah, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 142(1)Section 143(3)Section 270ASection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER And SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No.492 & 493 & 697/RJT/2024 ("नधा"रण वष"/Assessment Year: (2018-19 & 2020-21) Sultanpur Juth Seva Sahkari Assessment Unit, NFAC Mandali Ltd. (Present Juris. ACIT-DCIT Vs. Cir-1(1) Sultanpur, At Sultanpur Tal: Gondal, Dist. IT Office, New Aayakar Bhavan, Vatiaka, Rajkot – 364470 Rajkot - 360001 "थायी लेखा सं./जीआइआरसं./PAN/GIR No.: AAABS0194F (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant by : Shri Sulabh Pad Shah, Ld. AR व क" Respondent by : Shr…

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