Kerala State Co-operative Agricultural and Rural Development Bank Ltd. v. Assessing Officer

Q: How many judgments cite Kerala State Co-operative Agricultural and Rural Development Bank Ltd. v. Assessing Officer?

136 judgments on BharatTax cite Kerala State Co-operative Agricultural and Rural Development Bank Ltd. v. Assessing Officer (154 Taxmann.com 305), spanning 2023 to 2026.

Q: Which sections of the Income Tax Act does Kerala State Co-operative Agricultural and Rural Development Bank Ltd. v. Assessing Officer come up under?

It is most often cited in judgments turning on Section 80P(2)(d), Section 80P(4), Section 80P, Section 80P(2)(a)(i), Section 56, Section 194A(3)(v).

154 Taxmann.com 305Supreme Court of India2023#758 most cited

What is Kerala State Co-operative Agricultural and Rural Development Bank Ltd. v. Assessing Officer authority for?

Section 80P(4) is not applicable to a cooperative bank unless it is classified as a 'bank' under the provisions of the Banking Regulation Act, 1949. For cooperative banks not meeting this definition, the deduction for interest earned from investments in cooperative societies is available under Section 80P(2)(d) of the Income-tax Act.

136

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

Kerala State Co-operative Agricultural & Rural Development Bank Ltd. v. Assessing Officer · Section 80P(4) applicability · Section 80P(2)(d) deduction · cooperative bank definition · Banking Regulation Act 1949 · interest income from cooperative society · cooperative society income tax · Section 263 revision · cooperative bank deductions · income tax for cooperatives

Also reported as

458 ITR 184

Sections most often in play

Section 80P(2)(d)Section 80P(4)Section 80P Section 80P(2)(a)(i)Section 56 Section 194A(3)(v)Section 143(3)Section 57

Issues it is cited on

section 2(u)section 22(1)(b)section 5(b)section 80(p)(4)section 194a(3)(v)section 2(c)section 194a(1)section 194a(3)section 58 section 80(p)(2)section 80p(4)interest on securities

Judgments citing Kerala State Co-operative Agricultural and Rural Development Bank Ltd. v. Assessing Officer

PREMIUM TOWER CO OPERATIVE HOUSING SOCIETY LTD ,MUMBAI vs. ITO WARD 24(3)(1), MUMBAI

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

ITA 418/MUM/2026[2018-19]Status: DisposedITAT Mumbai10 Apr 2026AY 2018-19

For Appellant: Shri Rajesh ShahFor Respondent: Shri Pravin Salunkhe, (Sr. DR)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H(SMC)”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Premium Tower Co Operative vs ITO, Ward 24(3)(1), Mumbai Housing Society Ltd. Piramal Chamber, Mumbai-400012 Plot No.351, S. No.41(P), Old Lokhandwala Complex, Lion SOL Marg, Oshiwara Off Link Road, Andheri (W), Mumbai- 400053 PAN:AABAP6171B APPELLANT RESPONDENT Assessee by : Shri Rajesh Shah Respondent by : Shri Pravin Salunkhe, (Sr. DR) Date of hearing : 08/04/2026 Date of pronouncement : 10/04/2026 O R D E R Per: Anikesh Banerjee (JM): The instant appeal o…

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)

…duction of interest earned from investment made in a cooperative bank which is also a cooperative society from the total income. [Para 30] The Apex Court in case of Kerala State Co-operative Agricultural & Rural Development Bank Ltd. v. Assessing Officer in 458 ITR 184 while considering various provisions of the Banking Regulation Act read with provisions of the Income Tax Act has held that the provision of section 80P(4) would not be applicable to a cooperative bank which is not a bank as per the provisions of the Banking Regulation Act, 1949.[Para 31] In view of the above the provisions of section 80P(2)(d)…

PRIMARY COOPERATIVE AGRICULTURE RURAL DEVELOPMENT BANK LIMITED ,CHIKMAGALUR vs. INCOME TAX OFFICER, WARD-2, CHIKMAGALUR

In the result, the Appeal of the Assessee is allowed

ITA 1843/BANG/2025[2017-18]Status: DisposedITAT Bangalore09 Feb 2026AY 2017-18

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2017-18 M/S. Primary Cooperative Agriculture Rural Development Bank Limited, The Income Tax Officer, D. No. 22, Sharadha Nagar, Ward-2, Vs. Sringeri, Chikmagalur District, Chikmagalur. Karnataka – 577 139. Pan: Aacap9326R Appellant Respondent

For Appellant: Shri Prasanna Shenoy, CA

Section 143(3)Section 4Section 5BSection 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(4)Section 80P(4)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2017-18 M/s. Primary Cooperative Agriculture Rural Development Bank Limited, The Income Tax Officer, D. No. 22, Sharadha Nagar, Ward-2, Vs. Sringeri, Chikmagalur District, Chikmagalur. Karnataka – 577 139. PAN: AACAP9326R APPELLANT RESPONDENT Assessee by : Shri Prasanna Shenoy, CA : Shri Ganesh R Ghale – Advocate, Revenue by Standing Counsel for Revenue Date of Hearing : 03-12-2025 Date of Pronouncement : 09-02-2026 ORDER PER PRASHANT MAHARIS…

AMBIKA CO-OPERATIVE HOUSING SOCIETY LIMITED,MUMBAI vs. INCOME TAX OFFICER, WARD 24(1)(1), MUMBAI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 5458/MUM/2025[A.Y.2020-21]Status: DisposedITAT Mumbai06 Feb 2026

Bench: Smt. Beena Pillai ()

Section 143(1)(a)Section 154Section 234BSection 234CSection 57Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) I.T.A. No. 5458/Mum/2025 Assessment Year: 2020-21 Ambika Co-operative Housing Vs. Income Tax officer, Ward – Society Limited 24(1)(1), Mumbai CTS No. 89B Off Mahakali Caves Road Andheri East Mumbai - 400093 [PAN: AAAAA9504E] (Appellant) (Respondent) Assessee by Shri R.M. Hagir, AR Revenue by Shri Limbasiya Kavan Nareshkumar, Sr. DR. Date of Hearing 03.02.2026 Date of Pronouncement 06.02.2026 ORDER Per Smt. Beena Pillai, JM: Present appeal filed by assessee arises out of order dated 02/07/2025 passed by NFAC, De…

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)

…eduction of interest earned from investment made in a cooperative bank which is also a cooperative society from the total income. [Para 30] The Apex Court in case of Kerala State Co-operative Agricultural & Rural Development Bank Ltd. v. Assessing Officer in 458 ITR 184 while considering various provisions of the Banking Regulation Act read with provisions of the Income Tax Act has held that the provision of section 80P(4) would not be applicable to a cooperative bank which is not a bank as per the provisions of the Banking Regulation Act, 1949.[Para 31] In view of the above the provisions of section 80P(2)(d)…

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)

SRIDHARPUR CO-OPERATIVE BANK,BURDHAMAN vs. INCOME TAX OFFICER, WARD-2(1), BURDWAN

In the result, the appeal of the assessee is allowed

ITA 2106/KOL/2024[2020-21]Status: DisposedITAT Kolkata08 Dec 2025AY 2020-21

Bench: Shri Manunatha G & Shri Sonjoy Sarmai.T.A. No.2106/Kol/2024 Assessment Year: 2020-21 Sridharpur Co-Operative Bank …………………................................……….…Appellant Vill & Po. Hat Sridharpur, Memari-I, Dist- Bardhaman, W.B. – 713146. [Pan: Aacas8623A] Vs. Ito, Ward-2(1), Burdwan…..….………………….…..….......……..…...…..…..Respondent Appearances By: Shri M. Goenka & S. Goenka, Ca, Appeared On Behalf Of The Assessee. Shri Sallong Yaden, Addl. Cit-Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : September 17, 2025 Date Of Pronouncing The Order : December 08, 2025 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), Nfac, Delhi, For The Assessment Year 2020–21, Whereby The Ld. Cit(A) Sustained The Disallowance Made By The Assessing Officer In Respect Of Deduction Claimed By The Assessee Under Section 80P Of The Income-Tax Act, 1961. 2. Brief Facts Of The Case Are That The Assessee Is A Primary Agricultural Cooperative Credit Society Registered Under The West Bengal Cooperative Societies Act. For The Relevant Assessment Year, The Assessee Filed Its Return Of Income Declaring Nil Taxable Income After Claiming Deduction Of ₹1,99,10,459 Under Section 80P Of The Act. The Case Of The Assessee Was Selected For

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

…आयकर अपीलीय अिधकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Before Shri Manunatha G, Accountant Member and Shri Sonjoy Sarma, Judicial Member I.T.A. No.2106/Kol/2024 Assessment Year: 2020-21 Sridharpur Co-operative Bank …………………................................……….…Appellant Vill & PO. Hat Sridharpur, Memari-I, Dist- Bardhaman, W.B. – 713146. [PAN: AACAS8623A] vs. ITO, Ward-2(1), Burdwan…..….………………….…..….......……..…...…..…..Respondent Appearances by: Shri M. Goenka, And S. Goenka, CA, appeared on behalf of the assessee. Shri Sallong Yaden, Addl. CIT-DR, appeared on behalf of th…

INFINITY TOWERS CO OP HSG SOC LTD ,MUMBAI vs. ITO 22(1)(1), MUMBAI

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

ITA 3557/MUM/2025[2022-23]Status: DisposedITAT Mumbai25 Nov 2025AY 2022-23

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Ms. Neelam Jadhav a/wFor Respondent: Shri Bhagirath Ramawat, (SR.DR.)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K (SMC)”, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No. 3555/Mum/2025 (Assessment Year: 2020-21) & I.T.A No. 3556/Mum/2025 (Assessment Year: 2021-22) & I.T.A No. 3557/Mum/2025 (Assessment Year: 2022-23) Infinity Towers Co-operative vs ADDL/JCIT(A)-2 Jaipur/ ITO- Housing Society Limited 22(1)(1), Mumbai 15 Infinity Co-operative Housing Society Limited, Narayan Dabholkar Marg, Mumbai- 400006 PAN: AAAAO2519B APPELLANT RESPONDENT Assessee by : Ms. Neelam Jadhav a/w Shri Marlon Rego Respondent by : Sh…

INFINITY TOWERS CO OPERATIVE HOUSING SOCIETY LIMITED,MUMBAI vs. ITO 22(1)(1), MUMBAI

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

ITA 3556/MUM/2025[2021-22]Status: DisposedITAT Mumbai25 Nov 2025AY 2021-22

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Ms. Neelam Jadhav a/wFor Respondent: Shri Bhagirath Ramawat, (SR.DR.)

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

INFINITY TOWERS CO OPERATIVE HOUSING SOCIETY LIMITED ,MUMBAI vs. ITO -22(1)(1), MUMBAI

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

ITA 3555/MUM/2025[2020-21]Status: DisposedITAT Mumbai25 Nov 2025AY 2020-21

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Ms. Neelam Jadhav a/wFor Respondent: Shri Bhagirath Ramawat, (SR.DR.)

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

THE PANCHRATNA CO OPERATIVE HOUSING SOCIETY LTD ,MUMBAI vs. INCOME TAX OFFICER -19(3)(1), MUMBAI

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

ITA 1433/MUM/2025[2013-14]Status: DisposedITAT Mumbai25 Nov 2025AY 2013-14

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Shri Poojan Mehta, CAFor Respondent: Shri Virabhadra Mahajan, (SR.DR.)

Section 139Section 143(1)Section 143(3)Section 147Section 148Section 194CSection 250Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No. 1433/MUM/2025 (Assessment Year: 2013-14) The Panchratna Co-operative vs Income-tax Officer- 19(3)(1), Housing Society Ltd Mumbai 21, Panchratna, Mama Piramal Chambers, Lal Baug, Parmanand Marg, Opera Mumbai – 400 012 House, Mumbai- 400 004 PAN: AAAAT3507C APPELLANT RESPONDENT Assessee by : Shri Poojan Mehta, CA Respondent by : Shri Virabhadra Mahajan, (SR.DR.) Date of hearing : 13/11/2025 Date of pronouncement : 25/11/2025 O R D E R Per Shri An…

SHRI CHATRAPATI SHIVAJI VIVIDODDESHAGALA SAHAKARI SANGHA NIYAMITA HALIYAL,HALIYAL vs. PR. COMMISSIONER OF INCOME TAX, , HUBBALI

ITA 1186/BANG/2025[2020-21]Status: DisposedITAT Bangalore21 Nov 2025AY 2020-21

Bench: Shri.Laxmi Prasad Sahu & Shri. Keshav Dubeyassessment Year : 2020-21 M/S. Shri Chatrapati Shivaji Vividoddeshagala Vs. Pcit, Sahakari Sangha Niyamita, Hubli. Near Mlc Office, Bus Stand Road, Haliyal – 581 329, Karnataka. Pan : Aajas 9684 G Appellant Respondent Assessee By : Shri. Vinay K Kulkarni, Ca Revenue By : Shri. Subramanian S, Jcit(Dr)(Itat), Bangalore. Date Of Hearing : 30.10.2025 Date Of Pronouncement : 21.11.2025

For Appellant: Shri. Vinay K Kulkarni, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore

Section 139(1)Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI.LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2020-21 M/s. Shri Chatrapati Shivaji Vividoddeshagala Vs. PCIT, Sahakari Sangha Niyamita, Hubli. Near MLC Office, Bus Stand Road, Haliyal – 581 329, Karnataka. PAN : AAJAS 9684 G APPELLANT RESPONDENT Assessee by : Shri. Vinay K Kulkarni, CA Revenue by : Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore. Date of hearing : 30.10.2025 Date of Pronouncement : 21.11.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member : This is an appeal filed by the…

SHREE SIDDHNATH SAHAKARI PATHPEDI MARYADIT,MUMBAI vs. INCOME TAX OFFICER 41(2)(5), MUMBAI

In the result the appeal filed by the assessee for all the assessment year stands partly allowed for statistical purposes

ITA 3288/MUM/2025[2020-21]Status: DisposedITAT Mumbai31 Oct 2025AY 2020-21

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 22Section 5Section 56Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K(SMC)” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 3286/Mum/2025 Assessment Year: 2016-17 I.T.A. No. 3287/Mum/2025 Assessment Year: 2018-19 I.T.A. No. 3288/Mum/2025 Assessment Year: 2020-21 Shree Siddhnath Vs. Income Tax Officer Sahakari Pathpedi 41(2)(5) Maryadit Kautilya Bhavan, 7, B-2, Sundarrani Chawl, Bandra Kurla P No Road, Farid Nagar, Complex, Bhandup(W), Mumbai-400051 Mumbai-400078 PAN:AADA85118H (Appellant) (Respondent) Appellant by Shri Ashok Mehta Respondent by Shri Bhagirath Ramawat S…

SHREE SIDDHNATH SAHAKARI PATHPEDI MARYADIT,MUMBAI vs. INCOME TAX OFFICER 41(2)(5), MUMBAI

In the result the appeal filed by the assessee for all the assessment year stands partly allowed for statistical purposes

ITA 3287/MUM/2025[2018-19]Status: DisposedITAT Mumbai31 Oct 2025AY 2018-19

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 22Section 5Section 56Section 80P(2)(d)

SHREE SIDDHNATH SAHAKARI PATHPEDI MARYADIT,MUMBAI vs. INCOME TAX OFFICER 41(2)(5), MUMBAI

In the result the appeal filed by the assessee for all the assessment year stands partly allowed for statistical purposes

ITA 3286/MUM/2025[2016-17]Status: DisposedITAT Mumbai31 Oct 2025AY 2016-17

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 22Section 5Section 56Section 80P(2)(d)

M/S. DHARAVI SAHAKARI PATPEDHI MARYADIT ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX -20 , MUMBAI

In the result appeal filed by the assessee stands dismissed

ITA 3105/MUM/2025[2020-21]Status: DisposedITAT Mumbai28 Oct 2025AY 2020-21

Bench: Smt. Beena Pillai () & Shri Arun Khodpia ()

Section 142(1)Section 143Section 143(2)Section 263Section 80Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI ARUN KHODPIA (ACCOUNTANT MEMBER) I.T.A. No. 3105/Mum/2025 Assessment Year: 2020-21 M/s. Dharavi Vs. Principal Sahakari Patpedhi Commissioner of Maryadit Income Tax, Mumbai 2/18, Gulmohhamad 20 Chawl, Sant Kakkaya Room No.418, 4th Floor, Marg, Dharavi, Piramal Chamber, Mumbai-400017 Lalbaug, Parel, PAN:AAAAD6460C Mumbai-400012 (Appellant) (Respondent) Appellant by Shri Sunil Desai Respondent by Shri Umashankar Prasad, CITD.R. Date of Hearing 04.09.2025 Date of Pronouncement 28.10.2025 ORDER Per: Smt.…

TMT EMPLOYEES CO OPERATIVE CREDIT SOCIETY LIMITED,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, THANE

In the result, the appeal filed by the assessee bearing ITA

ITA 3591/MUM/2025[2020-21]Status: DisposedITAT Mumbai06 Aug 2025AY 2020-21

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankartmt Employees Co-Operative Vs Pcit, Thane-1 B Wing, Ashar It Park, 6Th Floor, Credit Society Ltd, Shop No.10, Prashaskiya Road No.16Z, Wagle Industrial Bhavan, Then M P (Tmt) Estate, Thane (West)-400 604 Employees Ccs, Wagle Estate, Wagle Aagar, Mumbai-400 604 Pan: Aaeat4545J Applicant Respondent

For Appellant: Shri Venugopal Nair, CAFor Respondent: Shri Ritesh Mishra, CIT DR

Section 143(1)Section 143(3)Section 144BSection 263Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER TMT Employees Co-operative vs PCIT, Thane-1 B Wing, Ashar IT Park, 6th Floor, Credit Society Ltd, Shop No.10, Prashaskiya Road No.16Z, Wagle Industrial Bhavan, Then M P (Tmt) Estate, Thane (West)-400 604 Employees CCS, Wagle Estate, Wagle Aagar, Mumbai-400 604 PAN: AAEAT4545J APPLICANT RESPONDENT Assessee by : Shri Venugopal Nair, CA Respondent by : Shri Ritesh Mishra, CIT DR Date of hearing : 04/08/2025 Date of pronouncement : 06/08/2025 O R D E R Per Anikes…

PRATHAMIK KRUSHI PATTIN SAHAKAR SANGH NIYAMIT CHIMMAD,JAMKHANDI vs. INCOME TAX OFFICER, WARD-1, BAGALKOT

ITA 286/BANG/2025[2018-19]Status: DisposedITAT Bangalore04 Aug 2025AY 2018-19

Bench: Shri Prashant Maharishi

For Appellant: Shri Ashok Mudnur, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for the Revenue

Section 143Section 80Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT ITA No.286/Bang/2025 Assessment year : 2018-19 Prathamik Krushi Pattin Sahakar Sangh Vs. Niyamit Chimmad, 100, Chimmad, Jamakhandi – 587 312. PAN: AAAAP 2467M APPELLANT The Income Tax Officer, Ward 1 & TPS, Bagalkot. RESPONDENT Appellant by : Shri Ashok Mudnur, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel for the Revenue. Date of hearing : 10.06.2025 Date of Pronouncement : 04.08.2025 ORDER 1. This appeal is filed by Prathamik Krushi Pattin Sahakar Sangh Niyamit, (appellant/assessee) for…

SHRI MAHAVEER CO-OPERATIVE CREDIT SOCIETY LTD,ALAGUR vs. INCOME TAX OFFICER, ALAGUR

ITA 6/BANG/2025[2016-17]Status: DisposedITAT Bangalore25 Jul 2025AY 2016-17

Bench: Shri Prashant Maharishi

Section 143(2)Section 143(3)Section 18Section 40Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT ITA No. 6/Bang/2025 Assessment year : 2016-17 Shri Mahaveer Co-operative Credit Society Ltd., Main Road, Alagur, Jamakhandi – 587 301. PAN: AABAM 6275F APPELLANT Vs. The Income Tax Officer, Ward 1, Bagalkot. RESPONDENT Appellant by Respondent by Date of hearing Date of Pronouncement Shri Sanjay D. Shriguppe, CA Shri Ganesh R. Ghale, Standing Counsel for Revenue. 02.06.2025 25.07.2025 ORDER 1. This appeal is filed by Shri Mahaveer Co-operative Credit Society Ltd. (the assessee/appellant) for the assessment…

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