Lanjani Co-Operative Agri Service Society Ltd. (CPC) v. DCIT

146 Taxmann.com 468Income Tax Appellate Tribunal2023#3587 most cited

What is Lanjani Co-Operative Agri Service Society Ltd. (CPC) v. DCIT authority for?

Adjustments under section 143(1)(a)(ii) cannot be made if the assessee's case is allowable on facts. The Assessing Officer or CPC cannot exercise powers under section 143(1) to make adjustments contrary to the facts allowable to the assessee, even when considering amended sections like 80AC.

33

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

Lanjani Co-Operative Agri Service Society Ltd · DCIT · section 143(1) · section 143(1)(a)(ii) · prima facie adjustment · section 80AC · allowable on facts · AO/CPC powers · CPC Bangalore

Sections most often in play

Section 139(1)Section 80PSection 143(1)Section 143(1)(a)(v)Section 10AASection 80ACSection 139(4)Section 80-IA

Issues it is cited on

section 143(1)(a)(v)section 80ac(ii)section 143(l)(a)section 143(1)(a)(ii)section 80acsection 80iesection 234fsection 80asection 139(4)section 10aasection 143(1)(a)section 10a

Judgments citing Lanjani Co-Operative Agri Service Society Ltd. (CPC) v. DCIT

DAGADUDHONDU YEOLA NAGARI SAHAKARI PATSANSTHA MARYADIT,SATANA vs. THE INCOME TAX OFFICER, WARD 1(1), NASHIK, NASHIK

In the result, the appeal of the assessee is allowed as per the terms indicated hereinabove

ITA 2326/PUN/2025[2018-19]Status: DisposedITAT Pune12 Feb 2026AY 2018-19

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2326/Pun/2025 Assessment Year : 2018-19 Dagadudhondu Yeola Nagari Vs. Income Tax Officer, Sahakari Patsanstha Maryadit, Ward-1(1), Nashik At Post Satana, Nashik 423 301 Maharashtra Pan : Aabad2549P Appellant Respondent

For Appellant: Shri Sanjeev MuthaFor Respondent: Shri Eknath Abhang
Section 10ASection 139Section 139(1)Section 143(1)(a)Section 154Section 250Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2326/PUN/2025 Assessment Year : 2018-19 Dagadudhondu Yeola Nagari Vs. Income Tax Officer, Sahakari Patsanstha Maryadit, Ward-1(1), Nashik At Post Satana, Nashik 423 301 Maharashtra PAN : AABAD2549P Appellant Respondent Assessee by : Shri Sanjeev Mutha (Through virtual) Revenue by : Shri Eknath Abhang (Through virtual) Date of hearing : 03.02.2026 Date of pronouncement : 12.02.2026 आदेश / ORDER The captioned appeal at the instance of assessee pertaining to the Assessment Year 2018-19 is…

SRI SOWRABHA MAHILA PATTINA SAHAKARA SANGHA ,TUMKUR vs. INCOME TAX OFFICER, WARD-1, TIPTUR

The appeals are dismissed, however

ITA 117/BANG/2025[2019-20]Status: DisposedITAT Bangalore09 Feb 2026AY 2019-20

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2019-20

For Appellant: Ms. Sahana T.H.M, Advocate
Section 119(2)(b)Section 143(1)Section 143(1)(a)Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2019-20 Shri Sowrabha Mahila Pattina The Income Tax Officer, Sahakara Sangha, Ward1, Tiptur, Tumkur-572201 Vs. Tiptur. PAN: AARAS0819H APPELLANT RESPONDENT Assessee by : Ms. Sahana T.H.M, Advocate : Shri Ganesh R Ghale – Advocate, Revenue by Standing Counsel for Revenue Date of Hearing : 26-11-2025 Date of Pronouncement : 09-02-2026 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1. ITA No. 117/Bang/2025 is filed by Shri Sowrabha Mahila Patti…

VIDYUT TRANSMISSION KARMACHARI VETAN BHOGI CREDIT COOPERATIVE SOCIETY,LUCKNOW vs. CPC BANGALORE/ITO-2(1), LUCKNOW

Appeal of the assessee is partly allowed for statistical

ITA 464/LKW/2025[2019-20]Status: DisposedITAT Lucknow19 Dec 2025AY 2019-20

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80PSection 80P(2)(a)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’ BENCH LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.464/LKW/2025 Assessment year:2019-20 Vidyut Transmission Vs. CPC, Karmachari Vetan Bhogi Bengaluru Credit Cooperative Society, Income Tax Officer-2(1), Lucknow- 226001 Lucknow PAN: AAAAV 8716H (Appellant) (Respondent) Appellant by Shri Shubham Rastogi, CA Respondent by Shri Amit Kumar, Addl. CIT, D.R. O R D E R PER: ANADEE NATH MISSHRA, A.M. 1. This appeal vide I.T.A. No.464/Lkw/2025 has been filed by the assessee for assessment year 2019-20 agai…

NAVESHWAR NAGARI PATSANSTHA MARYADIT,RATNAGIRI vs. INCOME-TAX OFFICER, RATNAGIRI

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

ITA 2131/PUN/2025[2019-20]Status: DisposedITAT Pune10 Nov 2025AY 2019-20

Bench: Dr.Manish Borad

For Appellant: Shri Anup ShahaFor Respondent: Shri Ajitesh Meena
Section 10ASection 139Section 139(1)Section 143(1)(a)Section 154Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2131/PUN/2025 Assessment Year : 2019-20 Naveshwar Nagari Vs. Income Tax Officer, Patsanstha Maryadit, Ratnagiri 1756, Jutica, Teli Ali, Ratnagiri – 415612 Maharashtra PAN : AABTN2252Q Appellant Respondent Appellant by : Shri Anup Shaha (through virtual) Respondent by : Shri Ajitesh Meena Date of hearing : 16.10.2025 Date of pronouncement : 10.11.2025 आदेश / ORDER The captioned appeal at the instance of assessee pertaining to Assessment Year 2019-20 is directed against the order date…

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

ITA 1001/JPR/2025[2019-20]Status: DisposedITAT Jaipur27 Oct 2025AY 2019-20
For Appellant: Sh. Shrawan Kumar Gupta, Adv.\rFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT\r
Section 139(1)Section 143(2)Section 144BSection 147Section 147rSection 148Section 148ASection 151Section 234ASection 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\r\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, \"SMC\" JAIPUR\r\nश्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य एव श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष\r\nBEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM\r\nआयकर अपीलसं. / ITA No.1001/JPR/2025\r\nनिर्धारण वर्ष / AssessmentYear : 2019-20\r\n\r\nKatrathal Gram Sewa Sahkari | बनाम | The ITO,\r\nSamiti Ltd.\r\nWard-1,\r\nKatrathal District Sikar, Sikar.\r\nVs.\r\nSikar.\r\nस्थायीलेखा सं./ जीआईआरसं. / PAN/GIR No.:AABAK6096Q | अपीलार्थी / Appellant | प्रत्यर्थी / Respondent\r\n\r\n…

MAHATMA PHULE GRAMIN BIGARSHETI SAHAKARI PATSANASTHA LTD,MAHARASHTRA vs. INCOME TAX OFFICER WARD 1(1) , WARD ONE(ONE)

In the result, appeal filed by the assessee is allowed

ITA 1989/PUN/2025[2019-20]Status: DisposedITAT Pune10 Oct 2025AY 2019-20

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Harish Bist
Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 80ASection 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1989/PUN/2025 Assessment Year : 2019-20 Mahatma Phule Gramin Vs. Income Tax Officer, Bigarsheti Sahakari Ward-1(1), Kolhapur Patsanstha Ltd. A/P. Hattiwade, Ajara, Kolhapur – 416505 Maharashtra PAN : AAAAM2608K Appellant Respondent Appellant by : None Respondent by : Shri Harish Bist Date of hearing : 18.09.2025 Date of pronouncement : 10.10.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of a…

PAHALAMPUR SAMABAY KRISHI UNNAYAN SAMITY LTD., ,HOOGHLY vs. ITO, WARD 23(1), , HOOGHLY

In the result, the appeal of the assessee is allowed

ITA 887/KOL/2025[2019-2020]Status: DisposedITAT Kolkata02 Sept 2025AY 2019-2020

Bench: Shri George Mathan & Shri Rajesh Kumarassessment Year: 2019-20 Pahalampur Samabay Krishi Ito, Ward-23(1), Hooghly Unnayan Ltd.

For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Shri S. B. Chakraborthy, Sr. DR
Section 139(1)Section 139(4)Section 142(1)Section 143(1)Section 143(1)(a)Section 148Section 153ASection 80Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2019-20 Pahalampur Samabay Krishi ITO, Ward-23(1), Hooghly Unnayan Ltd. C/o S. N. Ghosh & Associates, Vs Advocates, 2, Garstin Place, 2nd Floor, Suite No.203, Off Hare Street, Kol – 700001. (PAN: AAAAP2517N) (Appellant) (Respondent) Appellant by : Shri Somnath Ghosh, Advocate Respondent by : Shri S. B. Chakraborthy, Sr. DR Date of Hearing : 28.08.2025 Date of Pronouncement : 02.09.2025 ORDER Per Bench : This is an appeal filed by the revenue against the o…

AJINKYA MADHYAMIK SHIKSHAK SEVAK SAH. PATSANSTHA, MARYADIT,SATARA vs. INCOME TAX OFFICER, WARD-2, SATARA, SATARA

In the result, the appeal of the assessee is allowed

ITA 2214/PUN/2024[2020-21]Status: DisposedITAT Pune18 Jun 2025AY 2020-21
For Appellant: \nShri Prateek JhaFor Respondent: \nShri Akhilesh Srivastava
Section 139Section 139(1)Section 143(1)Section 80ASection 80P

…{ "clean_text": "आयकर अपीलीय अधिकरण “एक सदस्य मामला” न्यायपीठ पुणे में ।\nIN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE\nBEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER\nAND\nMS. ASTHA CHANDRA, JUDICIAL MEMBER\nआयकर अपील सं. / ITA No.2214/PUN/2024\nनिर्धारण वर्ष / Assessment Year : 2020-21\nAjinkya Madhyamik Shikshak\nSevak Sah. Patsanstha Maryadit,\n769, Jagtap Colony, Malhar Peth,\nSatara - 415001\nVs.\nIncome Tax Officer,\nWard 2, Satara\nPAN : AAAAA3002D\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nAssessee by :\nShri Prateek Jha\nDepartment by :\nShri Akhilesh Srivastava\nDate of hearing :\n22-04-…

ARAVALI BUILDHOMES LLP,JAIPUR vs. AO CPC, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1154/JPR/2024[2021-22]Status: DisposedITAT Jaipur04 Jun 2025AY 2021-22

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Ashok Kumar Gupta, AdvFor Respondent: Sh. Anoop Singh, Addl. CIT
Section 139Section 139(1)Section 139(4)Section 143(1)Section 234ASection 80Section 80ASection 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1154/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2021-22 cuke Aravali Buildhomes LLP AO CPC, Vs. F. No. 205 Block A, Anukamapa Jaipur Residency, Durgapura, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABFFA 5163 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Ashok Kumar Gupta, Adv. jktLo dh vksj ls@…

SHRI BASAVESHWAR PRATHAMIK KRISHI PATTIN SAHAKARI SANGHA N SUNADHOLI,SUNADHOLI vs. INCOME TAX OFFICER, GOKAK

ITA 30/PAN/2025[2018-19]Status: DisposedITAT Panaji08 May 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 030/Pan/2025 Assessment Year : 2018-19 Shri Basaveshwar Prathamik Krishi Pattin Sahakari Sangha At Post: Sundholi, Ta.: Sundholi Dist. Belagavi.-591310 Pan : Aahas0468A . . . . . . . Appellant

For Appellant: Mr Sateesh Nadagauda [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 139(1)Section 139(4)Section 143(1)Section 250Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos. 030/PAN/2025 Assessment Year : 2018-19 Shri Basaveshwar Prathamik Krishi Pattin Sahakari Sangha At Post: Sundholi, Ta.: Sundholi Dist. Belagavi.-591310 PAN : AAHAS0468A . . . . . . . Appellant V/s ITO, Central Processing Centre, Bengaluru. . . . . . . . Respondent Appearances Assessee by : Mr Sateesh Nadagauda [‘Ld. AR’] Revenue by : Ms Rijjula Uniyal [‘Ld. DR’] Date of conclusive Hearing : 07/05/2025 Date of Pronouncement : 08/05/2025 ORD…

PRIYADARSHANI MAHILA CO-OP CR. SOCIETY LTD,BELAGAVI vs. DCIT, CPC, BANGALORE

ITA 32/PAN/2025[2019-20]Status: DisposedITAT Panaji30 Apr 2025AY 2019-20

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 032/Pan/2025 Assessment Year : 2019-20 Priyadarshani Mahila Co-Op. Society Ltd. At Post: Kognoli, Ta.: Nippani Dist. Belagavi. Pan : Aabap2582L . . . . . . . Appellant

For Appellant: None for the AssesseeFor Respondent: Mr Sureshkumar C.B.[‘Ld. DR’]
Section 139(1)Section 139(4)Section 143(1)Section 24Section 250Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos. 032/PAN/2025 Assessment Year : 2019-20 Priyadarshani Mahila Co-op. Society Ltd. At Post: Kognoli, Ta.: Nippani Dist. Belagavi. PAN : AABAP2582L . . . . . . . Appellant V/s Dy. Commissioner of Income Tax, CPC, Bengaluru. . . . . . . . Respondent Appearances Assessee by : None for the Assessee Revenue by : Mr Sureshkumar C.B.[‘Ld. DR’] Date of conclusive Hearing : 30/04/2025 Date of Pronouncement : 30/04/2025 ORDER PER G. D. PADMAHSHALI; By…

ALLAMAPRABHU VUSS NI, KALLOLI,KALLOLI vs. INCOME TAX OFFICER, WARD - 1, GOKAK

ITA 63/PAN/2025[2018-19]Status: DisposedITAT Panaji04 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 063/Pan/2025 Assessment Year : 2018-19 Allamaprabhu Vuss Niyamit Kalloli 09, Allamaprabhu Vuss Niyamit Kalloli, Kalloli So Dist. Belagavi. Pan : Aafaa8818E . . . . . . . Appellant

For Appellant: Mr Ramesh Mudhol [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 139(1)Section 139(4)Section 143(1)Section 250Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos. 063/PAN/2025 Assessment Year : 2018-19 Allamaprabhu VUSS Niyamit Kalloli 09, Allamaprabhu VUSS Niyamit Kalloli, Kalloli SO Dist. Belagavi. PAN : AAFAA8818E . . . . . . . Appellant V/s Income Tax Office, Ward-1, Gokak, Belagavi. . . . . . . . Respondent Appearances Assessee by : Mr Ramesh Mudhol [‘Ld. AR’] Revenue by : Ms Rijjula Uniyal [‘Ld. DR’] Date of conclusive Hearing : 03/04/2025 Date of Pronouncement : 04/04/2025 ORDER PER G. D. PAD…

SAHKARI GANNA VIKAS SAMITI LTD.,LAKHIMPUR KHERI vs. ACIT, SITAPUR

In the result, the appeal of the assessee is allowed

ITA 351/LKW/2024[2019-20]Status: DisposedITAT Lucknow28 Nov 2024AY 2019-20

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2019-20 Sahkari Ganna Vikas Samiti Acit Sitapur/Cpc, V. Limited Income Tax Deptt., C/O Ayyubi Chamber, Raniganj, Bengaluru-560500. Lakhimpur Kheri, U.P.-241001. Pan:Aawfs0887P (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) Date Of Hearing: 26 11 2024

For Appellant: Shri Shubham Rastogi, C.AFor Respondent: Shri Sunil Kumar Rajwanshi, Addl
Section 139(1)Section 143(1)Section 143(1)(a)Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Assessment Year: 2019-20 Sahkari Ganna Vikas Samiti ACIT Sitapur/CPC, v. Limited Income Tax Deptt., C/o Ayyubi Chamber, Raniganj, Bengaluru-560500. Lakhimpur Kheri, U.P.-241001. PAN:AAWFS0887P (Appellant) (Respondent) Appellant by: Shri Shubham Rastogi, C.A. Respondent by: Shri Sunil Kumar Rajwanshi, Addl. CIT(DR) Date of hearing: 26 11 2024 O R D E R PER ANADEE NATH MISSHRA, A.M.: 1. This appeal has been filed by the assessee against the order of the Ld. CIT(A)…

SHREE SHIV SAHYADRI NAGARI SAHAKARI PATHSANSTHA MARYADIT,PUNE vs. INCOME TAX OFFICER WARD 7(3) PUNE, PUNE

In the result, appeal of the assessee is allowed

ITA 1788/PUN/2024[2019-20]Status: DisposedITAT Pune07 Nov 2024AY 2019-20

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1788/Pun/2024 िनधा"रण वष" / Assessment Year: 2019-20 Shree Shiv Sahyadri Nagari V The Income Tax Officer, Sahakari Pathanstha S Ward-7(3), Pune. Maryadit, Sai Park Road, Dighi, Pune – 411015. Pan: Aaeas1417N Appellant/ Assessee Respondent / Revenue Assessee By Shri Deepak Sasar – Ar Revenue By Smt. Shabana Parveen – Addl.Cit(Dr) Date Of Hearing 06/11/2024 Date Of Pronouncement 07/11/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Under Section 250 Of The Income Tax Act, 1961 Dated 28.06.2024 For A.Y.2019-20. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Ld.Cit(A) Has Wrongly Confirmed The Disallowance Of Deduction Of Rs.15,60,115/- Claimed By The Appellant U/S.80P(2)(A)(I) Of The Income Tax Act, 1961. 2. Alternatively, The Interest Income Earned By The Appellant From The Investments In A Co-Operative Bank Is Also Eligible For Deduction Under Section 80P(2)(D) Of The Income Tax Act, 1961. 3. The Appellant Crave Leave To Add, Delete, Amend, Alter, Vary And/Or Withdraw All Or Any One Of The Above Grounds Of Appeal.”

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 143(1)(v)Section 2Section 250Section 80ISection 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.1788/PUN/2024 िनधा"रण वष" / Assessment Year: 2019-20 Shree Shiv Sahyadri Nagari V The Income Tax Officer, Sahakari Pathanstha s Ward-7(3), Pune. Maryadit, Sai Park Road, Dighi, Pune – 411015. PAN: AAEAS1417N Appellant/ Assessee Respondent / Revenue Assessee by Shri Deepak Sasar – AR Revenue by Smt. Shabana Parveen – Addl.CIT(DR) Date of hearing 06/11/2024 Date of pronouncement 07/11/2024 आदेश/ ORDER…

SHRAMIK VIKAS SAHKARI SHRRAM SAMVIDA SAMITI LTD.,KANPUR vs. AO CIRCLE 1(1)(1), KANPUR

In the result, appeal of the assessee is allowed

ITA 356/LKW/2023[2019-20]Status: DisposedITAT Lucknow30 Aug 2024AY 2019-20

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2019-20 Shramik Vikas Sahkari V. The Assessing Officer Shrram Samvida Samiti Ltd, Circle 1(1)(1) 135-K-2, Nankari, Iit Kanpur Kanpur Tan/Pan: (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Sanjeev Krishna Sharma, Sr. D.R. Date Of Hearing: 25 07 2024 Date Of Pronouncement: 30 08 2024 O R D E R

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Sanjeev Krishna Sharma, Sr. D.R
Section 139Section 139(1)Section 139(4)Section 143(1)Section 234FSection 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2019-20 Shramik Vikas Sahkari v. The Assessing Officer Shrram Samvida Samiti Ltd, Circle 1(1)(1) 135-K-2, Nankari, IIT Kanpur Kanpur TAN/PAN: (Appellant) (Respondent) Appellant by: Shri Rakesh Garg, Advocate Respondent by: Shri Sanjeev Krishna Sharma, Sr. D.R. Date of hearing: 25 07 2024 Date of pronouncement: 30 08 2024 O R D E R This appeal has been filed by the assessee against the order dated 12.10.2023 passed by the learned Commissioner of Income Tax (Appeals), Mumbai (hereinafter call…

THE PREMIER CO-OPERATIVE CREDIT SOCIETY,MUMBAI vs. CIT(A), NFAC, DELHI

In the result, the appeal of the assessee is allowed

ITA 2605/MUM/2024[2019-20]Status: DisposedITAT Mumbai20 Aug 2024AY 2019-20

Bench: Ms Padmavathy S, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Deven Patil & Shri MilindFor Respondent: Shri Sridhar G. Menon, Sr. DR
Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 80ASection 80P

…not fall within the purview of prima facie adjustment under section 143(1)(a)(ii). 9. In this regard it is relevant to notice the decision of the Chandigarh Bench of the Tribunal in the case of Lanjani Coopertaive Agri Service Society Ltd vs DCIT (CPC) (2023 146 Taxmann.com 468 where a similar issue is considered to hold that - 14 .1 On consideration of the above when read alongwith the arguments advanced before the CIT(A) on behalf of the assessee which have been re- iterated before the ITAT, I find that on facts the case of the assessee is allowable. The AO/CPC Bangalore at the relevant time though considerin…

ARATHI VINAY PATIL ,BANGALORE vs. INCOME TAX OFFICER, WARD-4(3)(4), BENGALURU

In the result, appeal of the assessee is allowed

ITA 604/BANG/2024[2019-20]Status: DisposedITAT Bangalore13 May 2024AY 2019-20

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Shri V. Parithivel, D.R
Section 115JSection 139(1)Section 143(1)Section 234ASection 44ASection 80Section 801ASection 80I

…ITA No.604/Bang/2024 Arathi Vinay Patil, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2019-20 Arathi Vinay Patil No.871/1, 6th Block ITO Bangalore 560 034 Vs. Ward-4(3)(4) Bangalore PAN NO : ANOPS7476B APPELLANT RESPONDENT Appellant by : Smt. Suman Lunkar, A.R. Respondent by : Shri V. Parithivel, D.R. Date of Hearing : 13.05.2024 Date of Pronouncement : 13.05.2024 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is directed against order of NFAC for the as…

THIKARIYA GRAM SEWA SAHKARI SAMITI LTD ,THIKARIYA vs. AO CPCITO WARD SIKAR, SIKAR

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

ITA 772/JPR/2023[2018-19]Status: DisposedITAT Jaipur27 Mar 2024AY 2018-19
For Appellant: Shri Shrawan Kumar Gupta AdvocateFor Respondent: Mrs. Monisha Choudhary, Addl. CIT
Section 143(1)Section 234ASection 80P

…आयकर उद्गभ्गय अणिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC" JAIPUR श्रीसंदीपगोसाई,न्यायिकसदस्य एवंश्रीराठोडकमलेशजयन्तभाई, लेखा सदस्य के समक्ष BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 772 & 773/JP/2023 निर्धारण वर्ष / Assessment Year : 2018-19 & 2019-202 Thikariya Gram Sewa Sahakari Samiti Ltd. Village: Thikariya, Malikpur, Sikar - 332 411 (Raj) बनाम The ITO Vs. Ward- Sikar Sikar स्थायी लेखा सं./जीआईआर सं./PAN/GIR No.: AACAT 7728 B अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri Shraw…

JAMUNA APARTMENTS CO-OPERATIVE HOUSING SOCIETY LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, BENGALURU

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

ITA 2465/MUM/2023[2018-19]Status: DisposedITAT Mumbai01 Nov 2023AY 2018-19

Bench: Shri Pavan Kumar Gadalejamuna Apartments Co- Vs. Dcit, Cpc, Operativehousingsocietyltd, Bengaluru-560500. 68, Opp. Shoppers Stop, Karnataka. S.V. Road, Andheri (West), Mumbai -400058. Pan/Gir No. : Aaaaj1509L Appellant .. Respondent

For Appellant: Shri.Yogesh A.Thar, &For Respondent: Shri G.J. Ninawe.Sr.DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 234ASection 234FSection 80Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Jamuna Apartments Co- Vs. DCIT, CPC, OperativeHousingSocietyLtd, Bengaluru-560500. 68, Opp. Shoppers Stop, Karnataka. S.V. Road, Andheri (West), Mumbai -400058. PAN/GIR No. : AAAAJ1509L Appellant .. Respondent Assessee by : Shri.Yogesh A.Thar, & Shri.Karan Jain.AR Revenue by : Shri G.J. Ninawe.Sr.DR Date of Hearing 01.11.2023 Date of Pronouncement 06.11.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The asseessee has filed the appeal against the order of the National Faceless Appeal Centre (NFAC) Delhi…

M/S SANGAM SOUHARD CREDIT SAHAKARI LIMITED,BAGALKOT vs. DCIT, CPC, BANGALORE

Appeals are ALLOWED

ITA 30/PAN/2023[2018-19]Status: DisposedITAT Panaji01 Sept 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 001/Pan/2023 निर्धारण वषा / Assessment Year : 2018-19 Shri Bhagyalaxmi Co-Operative Credit Society Ltd., Mallapur, Pg Main Rd., Ghataprabha, Karnataka-591306 Pan: Aaaas5624D . . . . . . . अपीलार्थी / Appellant बिधम / V/S Dy. Commissioner Of Income Tax, Cpc, Bengaluru . . . . . . . प्रत्यर्थी / Respondent & आयकर अपऩल सं. / Ita No. 030/Pan/2023 निर्धारण वषा / Assessment Year : 2018-19 M/S Sangam Souharda Credit Sahakari Ltd., A/P. Galgali, Taluka-Bilgi, Dist.-Bagalkot-587117 Pan: Aaeas3685G . . . . . . . अपीलार्थी / Appellant बिधम / V/S Dy. Commissioner Of Income Tax, Cpc, Bengaluru . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mr Sateesh Nadagouda For Ita No. 001& None For Ita No. 030 [‘Ld. Ar’] Revenue By : Mr N. Shrikanth [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 07/08/2023 घोषणा की तारीख / Date Of Pronouncement : 01/09/2023 आदेश / Order Per G. D. Padmahshali, Am; These Two Appeals Of Different Assessee Are Instituted U/S 253(1) Of Income-Tax Act, 1961 [‘The Act’ Hereafter] Against Respective Orders Passed U/S 250 Of The Act By National Faceless Appeal Centre, Delhi [‘Nfac’ Hereafter] For Assessment Year 2018-19 [‘Ay’ Hereinafter].

For Appellant: Mr Sateesh Nadagouda forFor Respondent: Mr N. Shrikanth [‘Ld. DR’]
Section 139(1)Section 143(1)Section 246(1)Section 250Section 253(1)Section 80ASection 80A(1)Section 80P

…॥ आयकर अपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजी में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘PANAJI’ BENCH, PANAJI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) आयकर अपऩल सं. / ITA No. 001/PAN/2023 निर्धारण वषा / Assessment Year : 2018-19 Shri Bhagyalaxmi Co-Operative Credit Society Ltd., Mallapur, PG Main Rd., Ghataprabha, Karnataka-591306 PAN: AAAAS5624D . . . . . . . अपीलार्थी / Appellant बिधम / V/s Dy. Commissioner of Income Tax, CPC, Bengaluru . . . . . . . प्रत्यर्थी / Respondent And आयकर अपऩल सं. / ITA No. 030/PAN/2023 नि…

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