Kolhapur District Central Co-op. Bank Kanista Sevakanchi Sahakar Pat Sanstha Ltd. v. Income-tax Officer

Q: How many judgments cite Kolhapur District Central Co-op. Bank Kanista Sevakanchi Sahakar Pat Sanstha Ltd. v. Income-tax Officer?

23 judgments on BharatTax cite Kolhapur District Central Co-op. Bank Kanista Sevakanchi Sahakar Pat Sanstha Ltd. v. Income-tax Officer (158 Taxmann.com 322), spanning 2024 to 2025.

Q: Which sections of the Income Tax Act does Kolhapur District Central Co-op. Bank Kanista Sevakanchi Sahakar Pat Sanstha Ltd. v. Income-tax Officer come up under?

It is most often cited in judgments turning on Section 250, Section 80P(2)(d), Section 80P(2)(a)(i), Section 80P, Section 80P(2)(a), Section 143(3).

158 Taxmann.com 322Income Tax Appellate Tribunal2024#4978 most cited

What is Kolhapur District Central Co-op. Bank Kanista Sevakanchi Sahakar Pat Sanstha Ltd. v. Income-tax Officer authority for?

Interest income earned by a cooperative society on deposits made out of surplus funds with cooperative and scheduled banks qualifies for deduction under both section 80P(2)(a)(i) and section 80P(2)(d) of the Income-tax Act.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2025.

Also referred to as

Kolhapur District Central Co-op. Bank Kanista Sevakanchi Sahakar Pat Sanstha Ltd. v. Income-tax Officer · section 80P(2)(a)(i) · section 80P(2)(d) · cooperative society · interest income · surplus funds · cooperative banks · scheduled banks · deduction · ITAT Pune

Sections most often in play

Section 250 Section 80P(2)(d)Section 80P(2)(a)(i)Section 80P Section 80P(2)(a)Section 143(3)Section 56 Section 139(1)

Issues it is cited on

section 80p(2)(a)section 80p(2)(d)section 80p(2)(a)(i)section 80p(2)section 80p(4)section 80p income-tax officer delay in filing appeal gross total income section 80 income from other sources section 25

Judgments citing Kolhapur District Central Co-op. Bank Kanista Sevakanchi Sahakar Pat Sanstha Ltd. v. Income-tax Officer

Shree Sant Savta Gramin Bigar Seti Sahakari Pathsansta Marayadit, Nashik vs. Assessment Unit, Income Tax Department, Delhi

In the result, appeal of the Assessee is partly allowed

ITA 1625/PUN/2025[2017-18]Status: DisposedITAT Pune31 Oct 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1625/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Shree Sant Savta Gramin Bigar V Assessment Unit, Seti Sahakari Pathsanstha S. Income Tax Department, Maryadit, Delhi. Pimpalgaon, Niphad, Nashik – 422209. Pan: Aacas4098M Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Dayanand Jawalikar – Addl.Cit Date Of Hearing 14/10/2025 Date Of Pronouncement 31/10/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2017-18, Dated 27.11.2024 Emanating From Assessment Order U/S.143(3) Of The I.T.Act, Dated 15.12.2019. The Assessee Has Raised Following Grounds Of Appeal :

Section 142(1)Section 143(2)Section 143(3)Section 250Section 68Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण ”बी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.1625/PUN/2025 निर्धारण वषा / Assessment Year: 2017-18 Shree Sant Savta Gramin Bigar V Assessment Unit, Seti Sahakari Pathsanstha s. Income Tax Department, Maryadit, Delhi. Pimpalgaon, Niphad, Nashik – 422209. PAN: AACAS4098M Appellant/ Assessee Respondent / Revenue Assessee by None Revenue by Shri Dayanand Jawalikar – Addl.CIT Date of hearing 14/10/2025 Date of pronouncement 31/10/2025 आदेश/ ORDER PER DR.…

Kundalika Nagari Sahakari Patsanstha Maryadit, Roha vs. ITO, Ward 1, Panvel

In the result, appeal of the assessee is allowed

ITA 790/PUN/2025[2020-21]Status: DisposedITAT Pune22 May 2025AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.790/Pun/2025 िनधा"रण वष" / Assessment Year: 2020-21 Kundalika Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, S Ward-1, Panvel. Ground Floor, Varun Apartment, Near Bhate Vachanalaya, Sonar Ali, Roha – 402109. Maharashtra. Pan: Aacak6478R Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Madhan Thirmanpallil – Addl.Cit(Dr) – Virtual Hearing. Date Of Hearing 13/05/2025 Date Of Pronouncement 22/05/2025

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

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपी ठपुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.790/PUN/2025 िनधा"रण वष" / Assessment Year: 2020-21 Kundalika Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, s Ward-1, Panvel. Ground Floor, Varun Apartment, Near Bhate Vachanalaya, Sonar Ali, Roha – 402109. Maharashtra. PAN: AACAK6478R Appellant/ Assessee Respondent / Revenue Assessee by None Revenue by Shri Madhan Thirmanpallil – Addl.CIT(DR) – Virtual Hearing. Date of hearing 13/0…

The Satara Dcc Bank Staff Co-Op Credit Society Ltd, Satara vs. ACIT, Satara Circle, Satara

In the result, appeal of the assessee is allowed

ITA 633/PUN/2025[2018-19]Status: DisposedITAT Pune19 May 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.633/Pun/2025 िनधा"रण वष" / Assessment Year: 2018-19 The Satara Dcc Bank Staff V The Asst. Commissioner Co-Op Credit Society Ltd., S. Of Income Tax, Satara S.No.523 A/1, Vijay Circle, Satara. Millenium, Shop No.2, Satara, Maharashtra – 415001. Pan: Aaaat0953G Appellant/ Assessee Respondent / Revenue Assessee By Ms. Renuka Arunrao Ghatge Fca– Ar Revenue By Shri Vinodpawar,Irs – Addl.Cit(Dr) Date Of Hearing 07/05/2025 Date Of Pronouncement 19/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commssioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Act, 1961, For The A.Y.2018-19, Dated 06.02.2025. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & In The Circumstances Of The Case & In Law, The Id. Nfac-Cit (A), Delhi, Has Erred In Confirming The Action Of Ld. Assessing Officer (A.O.) In Making Addition Of Rs. 93,91,184/- On

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

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.633/PUN/2025 िनधा"रण वष" / Assessment Year: 2018-19 The Satara DCC Bank Staff V The Asst. Commissioner Co-op Credit Society Ltd., s. of Income Tax, Satara S.No.523 A/1, Vijay Circle, Satara. Millenium, Shop No.2, Satara, Maharashtra – 415001. PAN: AAAAT0953G Appellant/ Assessee Respondent / Revenue Assessee by Ms. Renuka Arunrao Ghatge FCA– AR Revenue by Shri VinodPawar,IRS – Addl.CIT(DR) Date of hearing 07/…

Income Tax Officer, Ward-8(3), Pune vs. M/S. Tata Motors Karmachari Sahakari Patpedhi Limited, Pune

In the result, appeal of the Revenue is dismissed

ITA 2529/PUN/2024[2017-18]Status: DisposedITAT Pune08 May 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2529/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 The Income Tax Officer, V Tata Motors Karmachari Ward-8(3), Pune. S. Sahakari Patpedhi, H 5 3Rd Floor, C/O.Tata Motors, Pune City, Pune – 411018. Pan: Aabat7682B Appellant/ Revenue Respondent / Assessee Assessee By Shri Sanket Joshi – Ar Revenue By Shri Abhinay Kumbhar – Cit(Dr) Date Of Hearing 06/05/2025 Date Of Pronouncement 08/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Revenue Against The Order Of Ld.Commssioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Act, Dated 04.10.2024 For The A.Y.2017-18. The Revenue Has Raised The Following Grounds Of Appeal : “1. On The Facts & Circumstances Of The Case & In Law, The Learned Cit(A) Has Erred In Deleting The Disallowance Made By The Assessing Officer Of The Deduction Of Rs. 6,18,57,845/- Claimed Under Section Bop Of The Income-Tax Act, 1961 Being Interest Earned From The Investments

Section 250Section 56Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2529/PUN/2024 िनधा"रण वष" / Assessment Year: 2017-18 The Income Tax Officer, V Tata Motors Karmachari Ward-8(3), Pune. s. Sahakari Patpedhi, H 5 3rd Floor, C/o.Tata Motors, Pune City, Pune – 411018. PAN: AABAT7682B Appellant/ Revenue Respondent / Assessee Assessee by Shri Sanket Joshi – AR Revenue by Shri Abhinay Kumbhar – CIT(DR) Date of hearing 06/05/2025 Date of pronouncement 08/05/2025 आदेश/ ORDER PER DR…

Kai J M Patil Sahakari Pathsanstha Maryadit, Shahada vs. Income Tax Officer Ward 1 Dhule, Dhule

In the result, appeal of the assessee is allowed

ITA 340/PUN/2025[2018-19]Status: DisposedITAT Pune28 Apr 2025AY 2018-19

Bench: Or At The Time Hearing, In The Interest Of Natural Justice.”

Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFOREMS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.340/PUN/2025 िनधा"रण वष" / Assessment Year: 2018-19 Kai J M Patil V The Income Tax Officer, SahakariPatsansthaMaryadit, s Ward-1, Dhule. 27, Datta Bhavan, Old Mohida Road, Shriram Colony, Nandurbar – 425409. Maharashtra. PAN: AAABK0540R Appellant/ Assessee Respondent / Revenue Assessee by Shri Sharad A Shah – AR Revenue by Shri Sandeep Sathe – JCIT(DR) Date of hearing 16/04/2025 Date of pronouncement 2…

Shri Arihant Nagari Sahakari Patsanstha Maryadit, Pune vs. ITO Ward8(3), Pune

In the result, appeal of the assessee in ITA No

ITA 163/PUN/2025[2020-21]Status: DisposedITAT Pune25 Apr 2025AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.162 & 163/Pun/2025 िनधा"रण वष" / Assessment Years: 2018-19 & 2020-21 Shri Arihant Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, S Ward-8(3), Pune. Ganesh Chowk, Chandoli, Gulani B.O., Pune – 410505. Maharashtra. Pan: Aacas4852P Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte – Ar Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 24/04/2025 Date Of Pronouncement 25/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, Both Dated 30.09.2024 For Assessment Years 2018-19 & 2020-21 Respectively. We Treat Appeal In Ita No.162/Pun/2025 As The Lead

Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.162 & 163/PUN/2025 िनधा"रण वष" / Assessment Years: 2018-19 & 2020-21 Shri Arihant Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, s Ward-8(3), Pune. Ganesh Chowk, Chandoli, Gulani B.O., Pune – 410505. Maharashtra. PAN: AACAS4852P Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod S Shingte – AR Revenue by Shri Ramnath P Murkunde - DR Date of hearing 24/04/2025 Date of pronounceme…

Shri Arihant Nagari Sahakari Patsanstha Maryadit, Pune vs. ITO Ward 8(3), Pune

In the result, appeal of the assessee in ITA No

ITA 162/PUN/2025[2018-19]Status: DisposedITAT Pune25 Apr 2025AY 2018-19

Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

Baglan Prathmik Shikshak Sahkari Patsanstha Maryadit, Nampur vs. Income Tax Officer, Delhi

In the result, appeal of the assessee is allowed

ITA 359/PUN/2025[2020-21]Status: DisposedITAT Pune22 Apr 2025AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.359/Pun/2025 िनधा"रण वष" / Assessment Year: 2020-21 Baglan Prathmik Shikshak V The Income Tax Officer, Sahkari Patsanstha Maryadit, S New Delhi. Nampur – 423204. Maharashtra Pan: Aadab1392C Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Harish Bist – Addl.Cit(Dr) Date Of Hearing 03/04/2025 Date Of Pronouncement 22/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Under Section 250 Of The Income Tax Act, 1961 For A.Y.2020-21, Dated 31.12.2024. The Assessee Has Raised The Following Grounds Of Appeal : "1. On The Facts & In The Circumstances Of The Case & In Law, The Lower Authorities Have Erred In Rejecting Deduction U/S 80P(2)(A)(I) For A Sum Of Rs.5,06,310/- Being Part Of The Book Profit Of Appellant Society Without Appreciating The Fact That Earning Of Interest Is An Integral Part Of Society'S Business & Appellant Prays For Allowing Such Deduction.

Section 250Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.359/PUN/2025 िनधा"रण वष" / Assessment Year: 2020-21 Baglan Prathmik Shikshak V The Income tax Officer, Sahkari Patsanstha Maryadit, s New Delhi. Nampur – 423204. Maharashtra PAN: AADAB1392C Appellant/ Assessee Respondent / Revenue Assessee by None Revenue by Shri Harish Bist – Addl.CIT(DR) Date of hearing 03/04/2025 Date of pronouncement 22/04/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an…

Shree Mahaveer I. Dhamani Vikas Society Ltd. Inamdhamani, Sangli vs. ITO W 1 Sangli, Sangli

In the result, appeal of the assessee is allowed

ITA 2809/PUN/2024[2021-22]Status: DisposedITAT Pune10 Feb 2025AY 2021-22

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2809/Pun/2024 िनधा"रण वष" / Assessment Year: 2021-22 Shree Mahaveer Dhamani V The Income Tax Officer, Vikas Society Limited, S Ward-1, Sangli. At Post Inamdhamani, Tal Miraj, Distsangli, Sangli – 416416. Pan: Aawas2530G Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Miss Indira R Adakil – Addl.Cit(Dr) Date Of Hearing 30/01/2025 Date Of Pronouncement 10/02/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] For

Section 10Section 143(3)Section 250Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2809/PUN/2024 िनधा"रण वष" / Assessment Year: 2021-22 Shree Mahaveer Dhamani V The Income Tax Officer, Vikas Society Limited, s Ward-1, Sangli. At Post Inamdhamani, Tal Miraj, DistSangli, Sangli – 416416. PAN: AAWAS2530G Appellant/ Assessee Respondent / Revenue Assessee by None Revenue by Miss Indira R Adakil – Addl.CIT(DR) Date of hearing 30/01/2025 Date of pronouncement 10/02/2025 आदेश/ ORDER PER DR…

Jankalyan Gramin Bigarsheti Sahakari Pathsanstha Maryadit Asond, Ratnagiri vs. Income Tax Officer, Ratnagiri

In the result, appeal of the assessee is allowed

ITA 2721/PUN/2024[AY 2018-19]Status: DisposedITAT Pune27 Jan 2025

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.2721/Pun/2024 िनधा"रण वष" / Assessment Year: 2018-19 Jankalyan Gramin Bigarsheti V The Income Tax Officer, Sahakari Pathsanstha Maryadit, S Ratnagiri. Jankalyan Gramin Coop Soc A/Pasond, Tal-Dapoli, Dapoli, Ratnagiri – 415709. Pan: Aaatj8258P Appellant/ Assessee Respondent / Revenue Assessee By Shri Promod S Shingte – Ar Revenue By Miss. Indira R Adkil – Addl.Cit(Dr) Date Of Hearing 27/01/2025 Date Of Pronouncement 27/01/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tas(Appeals)[Nfac], Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2018-19; Dated 30.09.2024. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & Circumstances Of The Case & In Law The Cit(A), Nfac Erred In Confirming The Action Of The Ao Of Denying Deduction Under Section 80P In Respect Interest Earned By The

Section 250Section 80PSection 80P(2)Section 80P(2)(a)

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2721/PUN/2024 िनधा"रण वष" / Assessment Year: 2018-19 Jankalyan Gramin Bigarsheti V The Income Tax Officer, Sahakari Pathsanstha Maryadit, s Ratnagiri. Jankalyan Gramin Coop Soc A/Pasond, Tal-Dapoli, Dapoli, Ratnagiri – 415709. PAN: AAATJ8258P Appellant/ Assessee Respondent / Revenue Assessee by Shri Promod S Shingte – AR Revenue by Miss. Indira R Adkil – Addl.CIT(DR) Date of hearing 27/01/2025 Date of…

Pani Purvatha Karmachari Sahakari Pat Sanstha Maryadit Kolhapur, Kolhapur vs. Income Tax Officer, Kolhapur

In the result, appeal of the assessee is allowed

ITA 2663/PUN/2024[AY 2018-19]Status: DisposedITAT Pune27 Jan 2025

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2663/Pun/2024 िनधा"रण वष" / Assessment Year: 2018-19 Pani Purvatha Karmachari V The Income Tax Officer, Sahakari Pat Sanstha Maryadit S Kolhapur. Kolhapur, 431-E Tej Apartment, Basant – Bahar Road, Shahupuri, Kolhapur – 416001. Pan: Aaaap1588M Appellant/ Assessee Respondent / Revenue Assessee By None. Revenue By Shri Harshit Dilip Bari – Addl.Cit(Dr) Date Of Hearing 23/01/2025 Date Of Pronouncement 27/01/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed U/Sec.250 Of The Income Tax Act, 1961, For The A.Y.2018-19 Dated 21.11.2024. The Assessee Has Raised The Following Grounds Of Appeal :

Section 139(1)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…।आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2663/PUN/2024 िनधा"रण वष" / Assessment Year: 2018-19 Pani Purvatha Karmachari V The Income Tax Officer, Sahakari Pat Sanstha Maryadit s Kolhapur. Kolhapur, 431-E Tej Apartment, Basant – Bahar Road, Shahupuri, Kolhapur – 416001. PAN: AAAAP1588M Appellant/ Assessee Respondent / Revenue Assessee by None. Revenue by Shri Harshit Dilip Bari – Addl.CIT(DR) Date of hearing 23/01/2025 Date of pronouncement…

Malegaon Mahanagar Palika Karmchari Sahakari Patsanstha Maryadit, Pune, Maharashtra vs. Income Tax Officer - 1 Malegaon, Malegaon, Maharashtra

In the result, appeal of the assessee is allowed

ITA 2502/PUN/2024[2020-2021]Status: DisposedITAT Pune27 Jan 2025AY 2020-2021

Bench: MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE (Accountant Member)

Section 250Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2502/PUN/2024 िनधा"रण वष" / Assessment Year: 2020-21 Malegaon Mahanagar Palika V The Income Tax Officer- Karmachari Sahakari s 1, Malegaon. Patsanstah Maryadit, 1 0, Chatrapati Shiwaji Town H, Shivashkti Chowk, Tilak Nagar, Malegaon – 423203. PAN: AAEAM0591K Appellant/ Assessee Respondent / Revenue Assessee by Shri C.H.Naniwadekar and Shri Kiran Sanmane – AR’s Revenue by Shri Harshit Dilip Bari –Addl.C…

Reliance Industries Emp Co. Op. Chs, Raigad vs. ITO Ward 4, Panvel

In the result, appeal of the assessee is allowed

ITA 2486/PUN/2024[2020-21]Status: DisposedITAT Pune08 Jan 2025AY 2020-21

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Section 250Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…।आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2486/PUN/2024 िनधा"रण वष" / Assessment Year: 2020-21 Reliance Industries Emp Co. V The Income Tax Officer, Op. CHS, s Ward-4, Panvel. B-4, MIDC, Khaire Patalganga, Raigad – 410220. PAN: AAAAR4359N Appellant/ Assessee Respondent / Revenue Assessee by Shri Kishor B. Phadke and Manakchand L Baheti – AR’s Revenue by Shri Ratnakar Shelake – Addl.CIT(DR) Date of hearing 02/01/2025 Date of pronouncement 08…

Abhinandan Gramin Bigar Sheti Sahakari Patsanstha Maryadit Kumbhoj, Kolhapur vs. Income Tax Officer, Ichalkaranji

In the result, appeal of the assessee is allowed

ITA 2449/PUN/2024[AY 2020-21]Status: DisposedITAT Pune31 Dec 2024

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…।आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2449/PUN/2024 िनधा"रण वष" / Assessment Year: 2020-21 Abhinandan Gramin Bigar V The Income Tax Officer, Sheti SAhakari Patsanstha s Ichalkaranji. Maryadit Kumbhoj, Near Grampanchayat Main Road, Tal-Hatkanagale, Dist-Kolhapur, Maharashtra – 416111. PAN: AABAA7101Q Appellant/ Assessee Respondent / Revenue Assessee by None Revenue by Shri Ratnakar Shelake – Addl.CIT(DR) Date of hearing 30/12/2024 Date o…

Dhule Jilha Prathamik Shikshakanchi Sahakari Patpedhi Ltd Dhule, Dhule vs. Income Tax Officer Ward 1 Dhule, Dhule

In the result, appeal of the assessee is partly allowed

ITA 2185/PUN/2024[2017-18]Status: DisposedITAT Pune10 Dec 2024AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2185/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Dhule Jilha Prathamik V The Income Tax Officer, Shikshakanchi Sahakari S Ward-1, Dhule. Patpedhi Ltd., Plot No.3. Abhiyanta Nagar, Wadibhokar Road, Dhule – 424002. Pan: Aabtd7183N Appellant/ Assessee Respondent / Revenue Assessee By Shri Shirude M.R. – Ar Revenue By Shri Manish Mehta – Addl.Cit(Dr) Date Of Hearing 05/12/2024 Date Of Pronouncement 10/12/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] For Assessment Year 2017-18 Dated 05.09.2024 Passed U/Sec.250 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal : “1. In These Facts, Circumstances & Position Of Law Assessment Order Under Appeal Is Bad In Law Illegal & Void Ab Initio & Hence May Be Annulled.

Section 250Section 80PSection 80P(2)(a)

…।आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2185/PUN/2024 िनधा"रण वष" / Assessment Year: 2017-18 Dhule Jilha Prathamik V The Income Tax Officer, Shikshakanchi Sahakari s Ward-1, Dhule. Patpedhi Ltd., Plot No.3. Abhiyanta Nagar, Wadibhokar Road, Dhule – 424002. PAN: AABTD7183N Appellant/ Assessee Respondent / Revenue Assessee by Shri Shirude M.R. – AR Revenue by Shri Manish Mehta – Addl.CIT(DR) Date of hearing 05/12/2024 Date of pronouncement…

Ordnance Factory Employees Co-Operative Credit Society Limited, Dehu Road, Pune vs. Income Tax Officer, Ward 9(3), Pune, Akurdi

In the result, appeal of the assessee is Partly Allowed

ITA 2072/PUN/2024[2017]Status: DisposedITAT Pune28 Nov 2024

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…।आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2072/PUN/2024 िनधा"रण वष" / Assessment Year: 2017-18 Ordnance Factory Employees V The Income Tax Officer, Co-operative Credit Society s Ward-9(3), Pune. Limited, Dehu Road, Pune. PAN: AABFO7042H Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod S Shingte – AR Revenue by Shri Manoj Tripathi – DR Date of hearing 26/11/2024 Date of pronouncement 28/11/2024 आदेश/ ORDER PER DR. DIPAK P. RI…

Arth Nagari Sahkari Patsanstha Limited Nashik, Nashik vs. The ITO, Ward-1(1), Nashik

In the result, appeal of the assessee is allowed

ITA 2042/PUN/2024[2017-18]Status: DisposedITAT Pune27 Nov 2024AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2042/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Arth Nagari Sahakari V The Income Tax Officer, Patsanstha Limited, S Ward-1(1), Nashik. Gala No.4, Shanti Daya Society, Hirawadi Shakti Nagar, Panchavati, Nashik – 422003. Pan: Aacaa7908C Appellant/ Assessee Respondent / Revenue Assessee By Shri Prashant Shrishrimal – Ar Revenue By Shri Manoj Tripathi – Dr Date Of Hearing 26/11/2024 Date Of Pronouncement 27/11/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] For Assessment Year 2017-18 Dated 01.08.2024 Passed U/Sec.250 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & In Law The Ld.Cit(A) Has Erred In Holding That Interest From Nationalized Bank Rs.3,13,518/- Is Not Eligible For Deduction U/S 80P(2)(A)(I) & Held It To Be Taxable Income Of The Society. 2. On The Facts & In Law The Ld.Cit(A) Has Erred In Assessing Gross Interest Received From Nationalized Bank As Income Without Allowing Expenditure For Earning The Said Interest Income On Pro-Rata Basis. 3. The Appellant Craves Leave To Add Alter Delete Above Or Any Other Ground/S Of Appeal.” Submission Of Ld.Ar : 2. Ld.Ar For The Assessee Submitted That Assessee Had Earned Interest Income Of Rs.3,13,518/- From Nationalized Bank. The Ao Has Disallowed Assessee’S Claim For Deduction U/Sec.80P(2)(A)(I) Of The Act & Held That Interest Income Shall Be Taxed Under The Head “Income From Other Sources”. Ld.Ar Relied On Following Decisions Of Itat Pune Bench :  Dcit Vs. Shree Parshwanath Nagari Sah. Pat Sanstha Ltd., In Ita No.265/Pun/2019, Dated 27.01.2022.  Baliraja Gramin Bigar Sheti Sahakari Patsanstha Maiyadit V. Ito

Section 250Section 80P(2)(a)

…।आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2042/PUN/2024 िनधा"रण वष" / Assessment Year: 2017-18 Arth Nagari Sahakari V The Income Tax Officer, Patsanstha Limited, s Ward-1(1), Nashik. Gala No.4, Shanti Daya Society, Hirawadi Shakti Nagar, Panchavati, Nashik – 422003. PAN: AACAA7908C Appellant/ Assessee Respondent / Revenue Assessee by Shri Prashant Shrishrimal – AR Revenue by Shri Manoj Tripathi – DR Date of hearing 26/11/2024 Date of pronou…

Swami Samarth Sahakari Bank Ltd, Akkalkot vs. Income Tax Officer Ward 2(3), Solapur

In the result, appeal of the assessee is allowed

ITA 2138/PUN/2024[2020-2021]Status: DisposedITAT Pune25 Nov 2024AY 2020-2021

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Section 250Section 80P(2)(a)Section 80P(2)(d)Section 80p

…।आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2138/PUN/2024 िनधा"रण वष" / Assessment Year: 2020-21 Swami Samarth Sahakari V The Income Tax Officer, Bank Ltd., s Ward-2(3), Solapur. A One Chowk, Station Road, Akkalkot, Solapur – 413001. PAN: AAETS5938F Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod S Shingte – AR Revenue by Shri A.D.Kulkarni – Addl.CIT(DR) Date of hearing 18/11/2024 Date of pronouncement 25/11/2024 आदेश/ ORDER…

Prakashchand Jain Multi State Co.Operative Credit Society Ltd., Jamner vs. ITO Ward 1(4), Jalgaon

In the result, appeal of the assessee is allowed

ITA 1802/PUN/2024[2018-19]Status: DisposedITAT Pune21 Nov 2024AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1791, 1801 & 1802/Pun/2024 िनधा"रण वष" / Assessment Years: 2020-21, 2014-15 & 2018-19 The Prakashchand Jain Multi V The Income Tax Officer, State Co-Operative Credit S Ward-1(4), Jalgaon. Society Ltd., Mayur Complex, Bajrangpura Road, Jamner, Jalgaon – 424206. Pan: Aaaap4677K Appellant/ Assessee Respondent / Revenue Assessee By Shri Vinay Kawdia – Ar Revenue By Shri Arvind Desai – Addl.Cit(Dr) Date Of Hearing 18/11/2024 Date Of Pronouncement 21/11/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Bunch Of Three Appeals Filed By The Assessee Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Under Section 250 Of The Income Tax Act, 1961 For A.Y.2020-21 Dated 10.07.2024, A.Y.2014-15 & A.Y.2018-19 Dated 09.07.2024 Respectively. Since The Issue Involved Is Common & Facts Are Identical, All The Three Appeals

Section 250Section 80PSection 80P(2)(a)

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1791, 1801 & 1802/PUN/2024 िनधा"रण वष" / Assessment Years: 2020-21, 2014-15 & 2018-19 The Prakashchand Jain Multi V The Income Tax Officer, State Co-operative Credit s Ward-1(4), Jalgaon. Society Ltd., Mayur Complex, Bajrangpura Road, Jamner, Jalgaon – 424206. PAN: AAAAP4677K Appellant/ Assessee Respondent / Revenue Assessee by Shri Vinay Kawdia – AR Revenue by Shri Arvind Desai – Addl.CIT(DR) Date of hear…

The Prakashchand Jain Multi State Co Operative Society Ltd., Jamner vs. ITO Ward 1(4), Jalgaon

In the result, appeal of the assessee is allowed

ITA 1801/PUN/2024[2014-15]Status: DisposedITAT Pune21 Nov 2024AY 2014-15

Section 250Section 80PSection 80P(2)(a)