Katlary Kariyana Merchant Sahkari Sarafi Mandali Ltd. v. ACIT

140 Taxmann.com 602High Court2022#1625 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.

69

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 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 263Section 144BSection 194A(3)(v)Section 80P
Read the full judgment

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 revenuesection 80(p)section 2(19)

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

Sultanpur Juth Seva Sahkari Mandli Ltd, Rajkot vs. Assessment Unit, NFAC (Present Juris. ACIT-DCIT Cir 1(1), Rajkot

In the result, appeal filed by the assessee is allowed

ITA 493/RJT/2024[2020-21]Status: DisposedITAT Rajkot27 Feb 2025AY 2020-21

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…

Sultanpur Juth Seva Sahkari Mandli Ltd, Rajkot vs. Assessment Unit, NFAC (Present Juris. ACIT-Dict Cir 1(1) Rajkot), Rajkot

In the result, appeal filed by the assessee is allowed

ITA 492/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…

ITO Mehsana Ward 5 Kadi, Kadi vs. The Gozaria Peoples Co Operative Credit Society Limited, Gozaria

Appeal is dismissed

ITA 1819/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri T.R. Senthil Kumari.Ta. No.1819/Ahd/2024 (Assessment Year: 2018-19) The Income Tax Officer, Vs. The Gozaria Peoples Co- Mehsana Ward 5, Operative Credit Society Kadi. Limited, Gozaria 2, Main Bazar At Gozaria Ta. Mehsana Dist. Mehsana-383825 [Pan No.Aaajt1283G] (Appellant) .. (Respondent) Appellant By : Shri B K Patel, Ar Respondent By: Smt. Trupti Patel, Sr. Dr

For Appellant: Shri B K Patel, ARFor Respondent: Smt. Trupti Patel, Sr. DR
Section 194A(3)(v)Section 263Section 68Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER I.TA. No.1819/Ahd/2024 (Assessment Year: 2018-19) The Income Tax Officer, Vs. The Gozaria Peoples Co- Mehsana Ward 5, operative Credit Society Kadi. Limited, Gozaria 2, Main Bazar At Gozaria Ta. Mehsana Dist. Mehsana-383825 [PAN No.AAAJT1283G] (Appellant) .. (Respondent) Appellant by : Shri B K Patel, AR Respondent by: Smt. Trupti Patel, Sr. DR 11.02.2025 Date of Hearing Date of Pronouncement 18.02.2025 O R D E R PER: DR. BRR KUMAR, VICE PRESIDENT: The captioned appeal has…

Shree Sarvodaya Sahakari Mandali Ltd., Vadodara vs. NFAC, Delhi Present Jurisdiction the Dy.CIT, Circle-2(1)(1), Vadodara

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

ITA 1349/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad24 Jan 2025AY 2017-18

Bench: Dr.Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Viranch Modi, A.RFor Respondent: Ms. Ketaki Desai, Sr. DR
Section 143(3)Section 147Section 80Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR.BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.1348-1349/Ahd/2024 (Assessment Years: 2016-17 & 2017-18) Shree Sarvodaya Sahakari Vs. Income Tax Officer, Mandali Ltd., National Faceless Old Kachhiyawad, Assessment Centre, Opp. Lal Court, Delhi Near Pardeshi Falia, (Present Jurisdiction) Vadodara-390001. Deputy Commissioner of Income Tax, Circle-2(1)(1), Vadodara. [PAN No.AAABS3722R] ( ""यथ" /Respondent) (अपीलाथ" /Appellant Appellant by : Shri Viranch Modi, A.R. Respondent by: Ms. Ketaki Desai, Sr. DR Date of…

Shree Sarvodaya Sahakari Mandali Ltd., Vadodara vs. NFAC, Delhi Present Jurisdiction the Dy. CIT, Cicle-2(1)(1), Vadodara

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

ITA 1348/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad24 Jan 2025AY 2016-17

Bench: Dr.Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Viranch Modi, A.RFor Respondent: Ms. Ketaki Desai, Sr. DR
Section 143(3)Section 147Section 80Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR.BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.1348-1349/Ahd/2024 (Assessment Years: 2016-17 & 2017-18) Shree Sarvodaya Sahakari Vs. Income Tax Officer, Mandali Ltd., National Faceless Old Kachhiyawad, Assessment Centre, Opp. Lal Court, Delhi Near Pardeshi Falia, (Present Jurisdiction) Vadodara-390001. Deputy Commissioner of Income Tax, Circle-2(1)(1), Vadodara. [PAN No.AAABS3722R] ( ""यथ" /Respondent) (अपीलाथ" /Appellant Appellant by : Shri Viranch Modi, A.R. Respondent by: Ms. Ketaki Desai, Sr. DR Date of…

The Sattavis Patidar Samaj Co.Op. Credit and Vividhlaxi Seva Society Ltd., Mehsana vs. The ITO, Ward-5, Patan

In the result, the appeal of the assessee is allowed

ITA 1477/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad03 Jan 2025AY 2017-18

Bench: Dr.Brr Kumarshri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri VK Mangla, 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.BRR KUMAR, VICE PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1477/Ahd/2024 (Assessment Year: 2017-18) The Sattavis Patidar Samaj Co- Vs. Income Tax Officer, operative Credit And Vividhlaxi Seva Ward-5, Society Ltd., Patan. At Ranchhodpura Ta. Vijapur, Dist. Mehsana, Gujarat-382870. [PAN No.AAEAT3110F] (Appellant) .. (Respondent) Appellant by : None Respondent by: Shri VK Mangla, Sr.DR 19.12.2024 Date of Hearing Date of Pronouncement 03.01.2025 O R D E R PER: DR. BRR KUMAR, VICE PRESIDENT: This appeal has been filed by the Ass…

Samarth Surksha Rakshak Co-Op Credit Society Ltd, Sanpada vs. Income Tax Officer, Navi Mumbai

In the result, the appeal is allowed to the extent indicated above

ITA 5495/MUM/2024[2017-18]Status: DisposedITAT Mumbai10 Dec 2024AY 2017-18

Bench: Shri Saktijit Dey, Vp & Shri Narendra Kumar Billaiya, Am Samarth Surksha Rakshak Co-Op Income Tax Officer, Credit Society Ltd., Navi Mumbai Shop No. 23, Shantiniketan Housing Vs. Society, 30/A, Balaji Tower, Sanpada East, Thane, Maharashtra – 400705 Pan/Gir No. Aadas3793G (Appellant) : (Respondent)

For Appellant: Shri Prashant GhumareFor Respondent: Ms. Monika H. Pande, Sr. AR
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI NARENDRA KUMAR BILLAIYA, AM Samarth Surksha Rakshak Co-op Income Tax Officer, Credit Society Ltd., Navi Mumbai Shop No. 23, Shantiniketan Housing Vs. Society, 30/A, Balaji Tower, Sanpada East, Thane, Maharashtra – 400705 PAN/GIR No. AADAS3793G (Appellant) : (Respondent) Appellant by : Shri Prashant Ghumare Respondent by : Ms. Monika H. Pande, Sr. AR Date of Hearing : 04.12.2024 Date of Pronouncement : 10.12.2024 O R D E R Per Saktijit Dey, VP: The present appeal by the assessee is directed against the order dated 05.0…

Assistant Commissioner of Income-Tax, Circle-2(1)(1), Ahmedabad vs. The Gujarat State Co. Op. Housing Finance Corporation Ltd, Ahmedabad

The appeals of the Revenue are hereby dismissed

ITA 925/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad05 Dec 2024AY 2017-18

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

For Appellant: Shri Aarsi Prasad, CIT-DRFor Respondent: Shri Pritesh Shah, CA
Section 143(3)Section 263Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. Nos. 923 to 925/Ahd/2023 (Assessment Year: 2013-14, 2014-15 & 2017-18 ) Assistant Commissioner of The Gujarat State Co. Op. Vs. Income-tax, Housing Finance Copn Ltd., Circle-2(1)(1), 1, Gruh Nirman, Nr. Bata Ahmedabad Showroom, Ashram Road, Ahmedabad-38009 [PAN : AAAAT 3851 F] (Appellant) .. (Respondent) Appellant by : Shri Aarsi Prasad, CIT-DR Respondent by: Shri Pritesh Shah, CA Date of Hearing 03.12.2024 Date of Pronouncement 05.12.2024 O R D E R PER DR. B.R.R. KUMAR,…

Assistant Commissioner of Income-Tax, Circle-2(1)(1), Ahmedabad vs. The Gujarat State Co. Op. Housing Finance Corporation Ltd, Ahmedabad

The appeals of the Revenue are hereby dismissed

ITA 924/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad05 Dec 2024AY 2014-15

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

For Appellant: Shri Aarsi Prasad, CIT-DRFor Respondent: Shri Pritesh Shah, CA
Section 143(3)Section 263Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. Nos. 923 to 925/Ahd/2023 (Assessment Year: 2013-14, 2014-15 & 2017-18 ) Assistant Commissioner of The Gujarat State Co. Op. Vs. Income-tax, Housing Finance Copn Ltd., Circle-2(1)(1), 1, Gruh Nirman, Nr. Bata Ahmedabad Showroom, Ashram Road, Ahmedabad-38009 [PAN : AAAAT 3851 F] (Appellant) .. (Respondent) Appellant by : Shri Aarsi Prasad, CIT-DR Respondent by: Shri Pritesh Shah, CA Date of Hearing 03.12.2024 Date of Pronouncement 05.12.2024 O R D E R PER DR. B.R.R. KUMAR,…

Assistant Commissioner of Income-Tax, Circle-2(1)(1), Ahmedabad vs. The Gujarat State Co. Op. Housing Finance Corporation Ltd, Ahmedabad

The appeals of the Revenue are hereby dismissed

ITA 923/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad05 Dec 2024AY 2013-14

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

For Appellant: Shri Aarsi Prasad, CIT-DRFor Respondent: Shri Pritesh Shah, CA
Section 143(3)Section 263Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. Nos. 923 to 925/Ahd/2023 (Assessment Year: 2013-14, 2014-15 & 2017-18 ) Assistant Commissioner of The Gujarat State Co. Op. Vs. Income-tax, Housing Finance Copn Ltd., Circle-2(1)(1), 1, Gruh Nirman, Nr. Bata Ahmedabad Showroom, Ashram Road, Ahmedabad-38009 [PAN : AAAAT 3851 F] (Appellant) .. (Respondent) Appellant by : Shri Aarsi Prasad, CIT-DR Respondent by: Shri Pritesh Shah, CA Date of Hearing 03.12.2024 Date of Pronouncement 05.12.2024 O R D E R PER DR. B.R.R. KUMAR,…

Ratneshwari Co.Op.Credit Society Ltd., Mehsana vs. The ACIT., Patan Circle, Patan

The appeal of the assessee is hereby allowed

ITA 1409/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad29 Nov 2024AY 2013-14

Bench: Dr. B.R.R. Kumar, Vice-

For Appellant: Shri SN Divatia, AR & Shri Samir Vora, ARFor Respondent: Ms. Neeju Gupta, Sr DR
Section 194A(3)(v)Section 250Section 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 I.T.A. No. 1409/Ahd/2024 (Assessment Year: 2013-14) Ratneshwari Co. Op. Credit ACIT, Vs. Society Limited, Patan Circle, Patel Pura, At. Post. Pilwai, Patan Tal. Vijapur, Mehsana-382850 PAN : AAAAR 2179 N (Appellant) .. (Respondent) Appellant by : Shri SN Divatia, AR & Shri Samir Vora, AR Respondent by: Ms. Neeju Gupta, Sr DR Date of Hearing 26.11.2024 Date of Pronouncement 29.11.2024 O R D E R This appeal has been filed by the Assessee against the order passed by the Ld. ADDL/JCIT(A)-2, Lucknow (hereinafter refer…

Durgapur Rayatwari Colliery Kamgar Sahakari Pat Sanstha, Chandrapur vs. ITO Ward-2, Chandrapur

In the result, appeal filed by the assessee is partly allowed

ITA 212/NAG/2024[2020-21]Status: DisposedITAT Nagpur28 Nov 2024AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Ms. Alfiya RozieFor Respondent: Shri Abhay Y. Marathe
Section 143(1)Section 143(2)Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.211/Nag./2024 (Assessment Year : 2018–19) Durgapur Rayatwari Colliery Kamgar Sahakari Pat Sanstha ……………. Appellant By–pass Road, Chandrapur 442 402 PAN – AAAAD1714F v/s Income Tax Officer ……………. Respondent Ward–2, Chandrapur ITA no.212/Nag./2024 (Assessment Year : 2020–21) Durgapur Rayatwari Colliery Kamgar Sahakari Pat Sanstha ……………. Appellant By–pass Road, Chandrapur 442 402 PAN – AAAAD1714F v/s Income Tax Officer ……………. Respondent Ward–2, Chandrapur Assessee by : Ms…

Durgapur Rayatwari Colliery Kamgar Sahakari Pat Sanstha, Chandrapur vs. ITO Ward 2, Chandrapur

In the result, appeal filed by the assessee is partly allowed

ITA 211/NAG/2024[2018-19]Status: DisposedITAT Nagpur28 Nov 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Ms. Alfiya RozieFor Respondent: Shri Abhay Y. Marathe
Section 143(1)Section 143(2)Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.211/Nag./2024 (Assessment Year : 2018–19) Durgapur Rayatwari Colliery Kamgar Sahakari Pat Sanstha ……………. Appellant By–pass Road, Chandrapur 442 402 PAN – AAAAD1714F v/s Income Tax Officer ……………. Respondent Ward–2, Chandrapur ITA no.212/Nag./2024 (Assessment Year : 2020–21) Durgapur Rayatwari Colliery Kamgar Sahakari Pat Sanstha ……………. Appellant By–pass Road, Chandrapur 442 402 PAN – AAAAD1714F v/s Income Tax Officer ……………. Respondent Ward–2, Chandrapur Assessee by : Ms…

The Telecom Officers & Bsnl Non Executive Employees Coop Cr Society Limited, Visakhapatnam vs. Assistant Commissioner of Income Tax, Circle-1(1), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 431/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam25 Nov 2024AY 2018-19

Bench: Shri K. Narasimha Chary & Shri S. Balakrishnan

For Appellant: Shri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 80PSection 80P(2)Section 80P(2)(a)

…आयकर अपीलीय अधिकरण, विशाखापटणम पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER & SHRI S. BALAKRISHNAN, ACCOUNTANT MEMBER आ.अपी.सं / ITA No. 431/Viz/2024 (निर्धारण वर्ा / Assessment Year: 2018-19) The Telecom Officers & The Assistant Commissioner of BSNL Non-Executive Vs. Income Tax, Employees Coop CR Circle-1(1), Society Limited, Visakhapatnam-530017. Visakhapatnam-530020. [PAN : AACAT1977E] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती‍द्वधरध/Assessee by: Shri GVN Hari, AR रधजस्‍व‍द्वधरध/Revenue by: Dr. Aparna Vi…

Government Emplyees Co. Op. Credit Society Ltd., Bhavnagar vs. The ACIT, Circle-1, Bhavnagar

In the result, the appeal of the assessee is allowed

ITA 1560/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad24 Oct 2024AY 2017-18

Bench: Or At The Time Of Hearing Of An Appeal.

For Appellant: Shri Jignesh Parikh, A.RFor Respondent: Shri Nitin Vishnu Kulkarni, Sr. D.R
Section 142(1)Section 143(2)Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Ms. Suchitra Kamble, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member ITA No. 1560 /Ahd/2024 Assessment Year 2017-18 Government Employees The ACIT, Co. Op. Credit Society Circle-1, Ltd., Bhavnagar-364001 Vs Bhavnagar-364001 PAN: AAAAG5825A (Respondent) (Appellant) Assessee by: Shri Jignesh Parikh, A.R. Revenue by: Shri Nitin Vishnu Kulkarni, Sr. D.R. Date of hearing : 21-10-2024 Date of pronouncement : 24-10-2024 आदेश/ORDER PER : SUCHITRA KAMBLE, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the or…

Union Bank Co. Op. Credit Society Ltd., Ahmedabad vs. The Dy.CIT, Circle-1(1)(1), Ahmedabad

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 1229/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad08 Oct 2024AY 2020-21

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1228 & 1229/Ahd/2024 िनधा"रण वष" /Assessment Years: 2018-19 & 2020-21 Respectively Union Bank Co-Op. Credit The Dy.Cit बनाम/ Society Ltd. Circle-1(1)(1) V/S. 1, Dhalaxmi Market Ahmedabad Revadi Bazar Kalupur Ahmedabad – 380 001 (Gujarat) "थायी लेखा सं./Pan:Aaau 0802 F (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri Anil Kshatriya, Advocate Revenue By : Smt. Bhavna Gupta Singh, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 24/09/2024 घोषणा की तारीख /Date Of Pronouncement: 08/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Anil Kshatriya, AdvocateFor Respondent: Smt. Bhavna Gupta Singh, Sr.DR
Section 143(1)Section 143(3)Section 144BSection 80PSection 80P(2)(a)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ SMC ” BENCH, AHMEDABAD "ी टी.आर. से""ल कुमार, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA Nos.1228 & 1229/Ahd/2024 िनधा"रण वष" /Assessment Years: 2018-19 & 2020-21 respectively Union Bank Co-op. Credit The Dy.CIT बनाम/ Society Ltd. Circle-1(1)(1) v/s. 1, Dhalaxmi Market Ahmedabad Revadi Bazar Kalupur Ahmedabad – 380 001 (Gujarat) "थायी लेखा सं./PAN:AAAU 0802 F (अपीलाथ$/ Appellant) (%& यथ$/ Respond…

Union Bank Co.Op. Credit Society Ltd., Ahmedabad vs. The Dy.CIT, Circle-1(1)(1), Ahmedabad

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 1228/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad08 Oct 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1228 & 1229/Ahd/2024 िनधा"रण वष" /Assessment Years: 2018-19 & 2020-21 Respectively Union Bank Co-Op. Credit The Dy.Cit बनाम/ Society Ltd. Circle-1(1)(1) V/S. 1, Dhalaxmi Market Ahmedabad Revadi Bazar Kalupur Ahmedabad – 380 001 (Gujarat) "थायी लेखा सं./Pan:Aaau 0802 F (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri Anil Kshatriya, Advocate Revenue By : Smt. Bhavna Gupta Singh, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 24/09/2024 घोषणा की तारीख /Date Of Pronouncement: 08/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Anil Kshatriya, AdvocateFor Respondent: Smt. Bhavna Gupta Singh, Sr.DR
Section 143(1)Section 143(3)Section 144BSection 80PSection 80P(2)(a)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ SMC ” BENCH, AHMEDABAD "ी टी.आर. से""ल कुमार, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA Nos.1228 & 1229/Ahd/2024 िनधा"रण वष" /Assessment Years: 2018-19 & 2020-21 respectively Union Bank Co-op. Credit The Dy.CIT बनाम/ Society Ltd. Circle-1(1)(1) v/s. 1, Dhalaxmi Market Ahmedabad Revadi Bazar Kalupur Ahmedabad – 380 001 (Gujarat) "थायी लेखा सं./PAN:AAAU 0802 F (अपीलाथ$/ Appellant) (%& यथ$/ Respond…

The Ladol Vivth Karyakari Sahkari Mandli Ltd., Mehsana vs. The ACIT, Circle, Patan

In the result, appeal of the assessee is allowed in part

ITA 527/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad01 Oct 2024AY 2020-21

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 525 To 527/Ahd/2024 (िनधा"रण वष" / Assessment Years : 2017-18, 2018-19 & 2020-21)

For Appellant: Shri M. K. Patel, A.RFor Respondent: Shri N. J. Vyas, Sr. DR
Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 525 to 527/Ahd/2024 (िनधा"रण वष" / Assessment Years : 2017-18, 2018-19 & 2020-21) The Ladol Vivth बनाम/ Assistant Commissioner of Karyakari Sahkari Vs. Income Tax Circle, Patan Mandli Ltd. At: Ladol, TA: Vijapur, Mehsana, Gujarat, 382840 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAAT1107C (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri M. K. Patel, A.R. ""थ" की ओर से/Respondent by : Shri N. J. Vyas, Sr. DR 12/09/2024 Dat…

The Ladol Vivth Karyakari Sahkari Mandli Ltd., Mehsana vs. The ACIT, Circle, Patan

In the result, appeal of the assessee is allowed in part

ITA 526/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad01 Oct 2024AY 2018-19

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 525 To 527/Ahd/2024 (िनधा"रण वष" / Assessment Years : 2017-18, 2018-19 & 2020-21)

For Appellant: Shri M. K. Patel, A.RFor Respondent: Shri N. J. Vyas, Sr. DR
Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 525 to 527/Ahd/2024 (िनधा"रण वष" / Assessment Years : 2017-18, 2018-19 & 2020-21) The Ladol Vivth बनाम/ Assistant Commissioner of Karyakari Sahkari Vs. Income Tax Circle, Patan Mandli Ltd. At: Ladol, TA: Vijapur, Mehsana, Gujarat, 382840 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAAT1107C (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri M. K. Patel, A.R. ""थ" की ओर से/Respondent by : Shri N. J. Vyas, Sr. DR 12/09/2024 Dat…

The Ladol Vivth Karyakari Sahkari Mandli Ltd., Mehsana vs. The ACIT, Circle, Patan

In the result, appeal of the assessee is allowed in part

ITA 525/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad01 Oct 2024AY 2017-18

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 525 To 527/Ahd/2024 (िनधा"रण वष" / Assessment Years : 2017-18, 2018-19 & 2020-21)

For Appellant: Shri M. K. Patel, A.RFor Respondent: Shri N. J. Vyas, Sr. DR
Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 525 to 527/Ahd/2024 (िनधा"रण वष" / Assessment Years : 2017-18, 2018-19 & 2020-21) The Ladol Vivth बनाम/ Assistant Commissioner of Karyakari Sahkari Vs. Income Tax Circle, Patan Mandli Ltd. At: Ladol, TA: Vijapur, Mehsana, Gujarat, 382840 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAAT1107C (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri M. K. Patel, A.R. ""थ" की ओर से/Respondent by : Shri N. J. Vyas, Sr. DR 12/09/2024 Dat…