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

154 Taxmann.com 305Supreme Court of India2023#753 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 366,470 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 80PSection 80P(2)(a)(i)Section 56Section 194A(3)(v)Section 143(3)Section 57
Read the full judgment

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 58section 80(p)(2)section 80p(4)interest on securities

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

Income Tax Officer 41(2)(5), 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

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)

…uction 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…

Abhyudaya Co Operative Bank Ltd . Cbd Belapur Branch, Mumbai vs. Income Tax Officer (TDS) Ward 1(1)(1), Mumbai

In the result, all the 20 appeals of the assessee are allowed

ITA 2590/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

Abhyudaya Co-Operative Bank Ltd Worli Branch, Mumbai vs. ITO TDS, Ward 1(1)(1), Mumbai

In the result, all the 20 appeals of the assessee are allowed

ITA 2588/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

Abhyudaya Co Operative Bank Ltd . Ghatkopar Branch, Mumbai vs. Income Tax Officer (TDS)Ward1(1)(1), Mumbai

In the result, all the 20 appeals of the assessee are allowed

ITA 2587/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

Abhyudaya Co-Operative Bank Ltd Sewri Branch, Mumbai vs. ITO (TDS) Ward 1(1)(1), Mumbai

In the result, all the 20 appeals of the assessee are allowed

ITA 2586/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

Abhyudaya Co-Operative Bank Ltd Divale Cbd Branch, Mumbai vs. ITO (TDS) Ward 1(1)(1), Mumbai

In the result, all the 20 appeals of the assessee are allowed

ITA 2585/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

Abhyudaya Co-Operative Bank Ltd Nehru Nagar Branch, Mumbai vs. ITO (TDS)-Ward 1(1)(1), Mumbai

In the result, all the 20 appeals of the assessee are allowed

ITA 2584/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

Abhyudaya Co Operative Bank Ltd . Vikhroli East Branch, Mumbai vs. Incometax Officer (TDS) Ward1(1)(1), Mumbai

In the result, all the 20 appeals of the assessee are allowed

ITA 2583/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

Abhyudaya Co Operative Bank Ltd . Kurla West Branch, Mumbai vs. Income Tax Officer (TDS) Ward 1(1)(1), Mumbai

In the result, all the 20 appeals of the assessee are allowed

ITA 2582/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

Abhyudaya Co Operative Bank Ltd . Bhandup Branch, Mumbai vs. Income Tax Officer (TDS) Ward 1(1)(1), Mumbai

In the result, all the 20 appeals of the assessee are allowed

ITA 2581/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

Abhyudaya Co Operative Bank Ltd . Kanjur Branch, Mumbai vs. Income Tax Officer (TDS) Ward 1(1)(1), Mumbai

In the result, all the 20 appeals of the assessee are allowed

ITA 2580/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

Abhyudaya Co Operative Bank Ltd. Abhyudaya Nagar Branch, Mumbai vs. Income Tax Officer (TDS)Ward1(1)(1), Mumbai

In the result, all the 20 appeals of the assessee are allowed

ITA 2579/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

Abhyudaya Co Operative Bank Ltd . Borivali Branch, Mumbai vs. Income Tax Officer (TDS) Ward 1(1)(1), Mumbai

In the result, all the 20 appeals of the assessee are allowed

ITA 2578/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

Abhyudaya Co Operative Bank Ltd . Vikhroli West Branch, Mumbai vs. Income Tax Officer TDS Ward 1(1)(1), Mumbai

In the result, all the 20 appeals of the assessee are allowed

ITA 2577/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

Abhyudaya Co Operative Bank Ltd. Khernagar Branch, Mumbai vs. Income Tax Officer (TDS)Ward 1(1)(1), Mumbai

In the result, all the 20 appeals of the assessee are allowed

ITA 2576/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

Abhyudaya Co Operative Bank Ltd Turbhe Branch, Mumbai vs. Income Tax Officer TDS Ward 1(1)(1), Mumbai

In the result, all the 20 appeals of the assessee are allowed

ITA 2575/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

Abhyudaya Co Operative Bank Ltd . Koparkhairane Branch, Mumbai vs. Income Tax Officer (TDS)Ward 1(1)(1), Mumbai

In the result, all the 20 appeals of the assessee are allowed

ITA 2574/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

Abhyudaya Co Operative Bank Ltd Antop Hill Branch, Mumbai vs. Income Tax Officer (TDS)Ward 1(1)(1), Mumbai

In the result, all the 20 appeals of the assessee are allowed

ITA 2572/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

Abhyudaya Co Operative Bank Ltd Andheri Branch, Mumbai vs. Income Tax Officer (TDS)Ward 1(1)(1), Mumbai

In the result, all the 20 appeals of the assessee are allowed

ITA 2571/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…