Mantola Co-operative Thrift & Credit Society Ltd. v. CIT

50 Taxmann.com 278High Court2014#350 most cited

What is Mantola Co-operative Thrift & Credit Society Ltd. v. CIT authority for?

A cooperative society is not entitled to deduction under Section 80P(2)(a)(i) for interest income earned from investments and deposits which are not attributable to its primary business. An assessment order erroneously allowing such a deduction is revisable under Section 263 as being erroneous and prejudicial to the revenue, or subject to reassessment under Section 147.

242

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Also referred to as

Mantola Co-operative Thrift & Credit Society · Section 80P · 80P(2)(a)(i) · 80P(2)(d) · interest on investments · cooperative societies · deduction disallowance · Section 263 revision · erroneous and prejudicial · Section 147 reassessment · Malabar Industrial · income from deposits

Sections most often in play

Section 80P(2)(a)(i)Section 80P(2)(d)Section 143(3)Section 80PSection 147Section 80P(2)Section 80P(4)Section 144
Read the full judgment

Issues it is cited on

section 80(p)(2)(d)revision u/s 263assessment order erroneoussection 80p(2)(a)section 80p(2)(a)(i)section 80p(2)section 80p(2)(d)malabar industrialsection 80psection 80p(4)section 80erroneous and prejudicial

Judgments citing Mantola Co-operative Thrift & Credit Society Ltd. v. CIT

KAI FAKIRA JAIRAM PATIL SAHAKARI PATSANSTHA MARYADIT SHAHADA,NANDURBAR vs. ITO, WARD-1, DHULE, DHULE

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

ITA 3110/PUN/2025[2016-17]Status: DisposedITAT Pune17 Apr 2026AY 2016-17
For Appellant: Shri Manoj Parmar
Section 139(1)Section 147Section 148Section 148ASection 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.3110/PUN/2025 िनधा"रण वष" / Assessment Year : 2016-17 Kai Fakira Jairam Patil Vs. ITO, Ward-1, Dhule. Sahakari Patsanstha Maryadit Shahada, Plot No.5A, Vrindavan Nagar, Besides Swami Samaratha Kendra Shahada, Tal. Shahada, Dist. Nandurbar- 425409. PAN : AAAAK5870D Appellant Respondent Assessee by : Shri Manoj Parmar Revenue by Smt. Sonal L. Sonkavde : Date of hearing : 03.02.2026 Date of pronouncement : 17.04.2026 आदेश / ORDER PER VINAY BHAMORE, JM: This…

DEOBAND COOPERATIVE CANE DEVELOPMENT UNION LTD,DEOPAND SAHARANPUR vs. ASSESSING OFFICER, NFAC DELHI (ASSESSMENT UNIT)

Appeal is allowed in above terms

ITA 6638/DEL/2025[2022-23]Status: DisposedITAT Delhi20 Mar 2026AY 2022-23

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumara.Yr. : 2022-23 Deoband Cooperative Vs. Ao, Nfac, Delhi Cane Development Union (Assessment Unit) Ltd., Office Of Cooperative Cane Development Deoband, Uttar Pradesh-247554 (Pan: Aaaad0519J)

For Appellant: Sh. J.N. Shukla, AdvFor Respondent: Sh. Rajesh Kumar Dhanesta, Sr. DR
Section 80Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER A.YR. : 2022-23 DEOBAND COOPERATIVE VS. AO, NFAC, DELHI CANE DEVELOPMENT UNION (ASSESSMENT UNIT) LTD., OFFICE OF COOPERATIVE CANE DEVELOPMENT DEOBAND, UTTAR PRADESH-247554 (PAN: AAAAD0519J) (APPELLANT) (RESPONDENT) Appellant by : Sh. J.N. Shukla, Adv. Respondent by : Sh. Rajesh Kumar Dhanesta, Sr. DR. Date of hearing : 24.02.2026 Date of pronouncement : 20.03.2026 ORDER PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER: This assessee’s appeal for Assessment Year 2022-2…

INCOME TAX OFFICER WARD-2 AHMEDNAGAR, AHMEDNAGAR vs. KANIFNATH GRMAIN BIGAR SHETI SAHAKARI PATSANSTHA MARYADIT, MALDAD

In the result, the appeal of the Revenue is dismissed

ITA 2247/PUN/2025[2022-23]Status: DisposedITAT Pune13 Feb 2026AY 2022-23

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Madhan Thirmanpalli
Section 143(2)Section 143(3)Section 80PSection 80P(2)Section 80P(2)(a)

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2247/PUN/2025 धििाारण वर्ा / Assessment Year : 2022-23 Income Tax Officer, Kanifnath Gramin Bigar Sheti Ward – 2, Ahmednagar Sahakari Patsanstha Maryadit, Vs. At Post Maldad, Taluka Sangamner, Ahmednagar-422608 PAN : AABAK1395E अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Pramod S. Shingte Department by : Shri Madhan Thirmanpalli Date of hearing : 13-01-2026 Date of 13-02-2026 Pronouncement : आदेश…

SAINI CO-OPERATIVE THARIFT AND CREDIT SOCIETY LTD,DELHI vs. ITO WARD-48(1), DELHI

In the result, the appeal is allowed

ITA 4261/DEL/2025[2016-17]Status: DisposedITAT Delhi21 Nov 2025AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. V. Rajakumar, AdvFor Respondent: Sh. Jitender Singh, CIT-DR
Section 80Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 4260/Del/2025 : Asstt. Year: 2016-17 ITA No. 4261/Del/2025 : Asstt. Year: 2016-17 Vs Saini Co-operative Thrift and Credit Income Tax Officer, Society Ltd., 2420-21, Bazar Kamra Range-48(1), Bangash, Darya Ganj, New Delhi-110002 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AABAS8396K Assessee by : Sh. V. Rajakumar, Adv. Revenue by : Sh. Jitender Singh, CIT-DR Date of Hearing: 18.11.2025 Date of Pronouncement: 21.11.2025 ORDER Per Satbeer Singh Godar…

SAINI CO-OPERATIVE THARIFT AND CREDIT SOCIETY LTD,DELHI vs. ITO WARD-48(1), DELHI

In the result, the appeal is allowed

ITA 4260/DEL/2025[2016-17]Status: DisposedITAT Delhi21 Nov 2025AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. V. Rajakumar, AdvFor Respondent: Sh. Jitender Singh, CIT-DR
Section 80Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 4260/Del/2025 : Asstt. Year: 2016-17 ITA No. 4261/Del/2025 : Asstt. Year: 2016-17 Vs Saini Co-operative Thrift and Credit Income Tax Officer, Society Ltd., 2420-21, Bazar Kamra Range-48(1), Bangash, Darya Ganj, New Delhi-110002 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AABAS8396K Assessee by : Sh. V. Rajakumar, Adv. Revenue by : Sh. Jitender Singh, CIT-DR Date of Hearing: 18.11.2025 Date of Pronouncement: 21.11.2025 ORDER Per Satbeer Singh Godar…

SREE NARAYANA GURU COOPERATIVE THRIFT AND CREDIT SOCIETY LIMITED,DELHI vs. COMMISSIONER OF INCOME TAX (APPEALS), CIVIC CENTRE

Appeal is allowed in above terms

ITA 4783/DEL/2025[2018-19]Status: DisposedITAT Delhi22 Sept 2025AY 2018-19

Bench: Sh. Satbeer Singh Godaraita No. 4783/Del/2025 : Asstt. Year : 2018-19 Sree Narayana Guru Cooperative Vs Cit(A)/Nfac Thrift & Credit Society Ltd., Income Tax Officer, Sree Narayana Kendra, Rb2, Ward-43(6), Pocket-3, Sector-7, D, Dwarka, New Delhi-110002 Sector-6, New Delhi-110075 (Appellant) (Respondent) Pan No. Aacas8347K Assessee By: None Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order This Assessee’S Appeal For Assessment Year 2018-19, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1078029340(1) Dated 30.06.2025, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 143(3)Section 80Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 4783/Del/2025 : Asstt. Year : 2018-19 Sree Narayana Guru Cooperative Vs CIT(A)/NFAC Thrift and Credit Society Ltd., Income Tax Officer, Sree Narayana Kendra, RB2, Ward-43(6), Pocket-3, Sector-7, D, Dwarka, New Delhi-110002 Sector-6, New Delhi-110075 (APPELLANT) (RESPONDENT) PAN No. AACAS8347K Assessee by: None Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 22.09.2025 Date of Pronouncement: 22.09.2025 ORDER This assessee’s appeal for Assessment Year 2018-19, arises against the CIT(A…

INDIAN CO-OPERATIVE NETWORK FOR WOMEN LIMITED,CHENNAI vs. THE INCOME TAX OFFICER, NON CORPORATE WARD 1(2), NUNGAMBAKKAM

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

ITA 1636/CHNY/2025[2018-19]Status: DisposedITAT Chennai12 Sept 2025AY 2018-19

Bench: Shri S S Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:1633 To 1636/Chny/2025 धनिाारण वर्ा / Assessment Year: 2015-16, 2016-17, 2017-18 & 2018-19 Indian Co-Operative Network For Ito, Women Limited Vs. Non Corporate Ward -1(2), No. 55, Bheemasena Garden Road, Chennai. Chennai – 600 004. Tamil Nadu. [Pan:Aaaai-4488-B] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : None प्रत्यथी की ओर से/Respondent By : Mr. N. Rajakumar, Addl. Cit.

For Appellant: NoneFor Respondent: Mr. N. Rajakumar, Addl. CIT
Section 143(3)Section 147Section 80P(2)(a)

…the assessee u/s.80P(2)(a)(i) of the Act: :-3-: ITA. No:1633 to 1636/Chny/2025 - Totgar’s Cooperative Sales Society Ltd Vs.ITO [2010] 322 ITR 283 - South Eastern Railway Emp. CoOp Credit Society Ltd 390 ITR 524) - Mantola Co-Op. Thrift & Credit society ltd. 50 Taxmann.com 278(delhi) 5. The AO passed orders u/s.147 of the Act by disallowing the deduction of Interest on investment and deposits along with the Miscellaneous income claimed as detailed below: A.Y. Order Date of the Disallowance u/s. order u/s.80P(2)(a)(i) - Rs. 2015-16 147 29.03.2022 62,77,511/- 2016-17 147 29.03.2022 65,61,682/- 2017-18 147 30.03.2…

INDIAN CO-OPERATIVE NETWORK FOR WOMEN LIMITED,CHENNAI vs. THE INCOME TAX OFFICER, NON CORPORATE WARD 1(2), NUNGAMBAKKAM

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

ITA 1635/CHNY/2025[2017-18]Status: DisposedITAT Chennai12 Sept 2025AY 2017-18

Bench: Shri S S Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:1633 To 1636/Chny/2025 धनिाारण वर्ा / Assessment Year: 2015-16, 2016-17, 2017-18 & 2018-19 Indian Co-Operative Network For Ito, Women Limited Vs. Non Corporate Ward -1(2), No. 55, Bheemasena Garden Road, Chennai. Chennai – 600 004. Tamil Nadu. [Pan:Aaaai-4488-B] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : None प्रत्यथी की ओर से/Respondent By : Mr. N. Rajakumar, Addl. Cit.

For Appellant: NoneFor Respondent: Mr. N. Rajakumar, Addl. CIT
Section 143(3)Section 147Section 80P(2)(a)

…the assessee u/s.80P(2)(a)(i) of the Act: :-3-: ITA. No:1633 to 1636/Chny/2025 - Totgar’s Cooperative Sales Society Ltd Vs.ITO [2010] 322 ITR 283 - South Eastern Railway Emp. CoOp Credit Society Ltd 390 ITR 524) - Mantola Co-Op. Thrift & Credit society ltd. 50 Taxmann.com 278(delhi) 5. The AO passed orders u/s.147 of the Act by disallowing the deduction of Interest on investment and deposits along with the Miscellaneous income claimed as detailed below: A.Y. Order Date of the Disallowance u/s. order u/s.80P(2)(a)(i) - Rs. 2015-16 147 29.03.2022 62,77,511/- 2016-17 147 29.03.2022 65,61,682/- 2017-18 147 30.03.2…

INDIAN CO-OPERATIVE NETWORK FOR WOMEN LIMITED,CHENNAI vs. THE INCOME TAX OFFICER, NON CORPORATE WARD 1(2), NUNGAMBAKKAM

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

ITA 1634/CHNY/2025[2016-17]Status: DisposedITAT Chennai12 Sept 2025AY 2016-17

Bench: Shri S S Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:1633 To 1636/Chny/2025 धनिाारण वर्ा / Assessment Year: 2015-16, 2016-17, 2017-18 & 2018-19 Indian Co-Operative Network For Ito, Women Limited Vs. Non Corporate Ward -1(2), No. 55, Bheemasena Garden Road, Chennai. Chennai – 600 004. Tamil Nadu. [Pan:Aaaai-4488-B] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : None प्रत्यथी की ओर से/Respondent By : Mr. N. Rajakumar, Addl. Cit.

For Appellant: NoneFor Respondent: Mr. N. Rajakumar, Addl. CIT
Section 143(3)Section 147Section 80P(2)(a)

…the assessee u/s.80P(2)(a)(i) of the Act: :-3-: ITA. No:1633 to 1636/Chny/2025 - Totgar’s Cooperative Sales Society Ltd Vs.ITO [2010] 322 ITR 283 - South Eastern Railway Emp. CoOp Credit Society Ltd 390 ITR 524) - Mantola Co-Op. Thrift & Credit society ltd. 50 Taxmann.com 278(delhi) 5. The AO passed orders u/s.147 of the Act by disallowing the deduction of Interest on investment and deposits along with the Miscellaneous income claimed as detailed below: A.Y. Order Date of the Disallowance u/s. order u/s.80P(2)(a)(i) - Rs. 2015-16 147 29.03.2022 62,77,511/- 2016-17 147 29.03.2022 65,61,682/- 2017-18 147 30.03.2…

INDIAN CO-OPERATIVE NETWORK FOR WOMEN LIMITED,CHENNAI vs. THE INCOME TAX OFFICER NON CORP WARD 1(2), NUNGAMBAKKAM

In the result, all the four appeals filed by the assessee are allowed for statistical purposes

ITA 1633/CHNY/2025[2015-16]Status: DisposedITAT Chennai12 Sept 2025AY 2015-16

Bench: Shri S S Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:1633 To 1636/Chny/2025 धनिाारण वर्ा / Assessment Year: 2015-16, 2016-17, 2017-18 & 2018-19 Indian Co-Operative Network For Ito, Women Limited Vs. Non Corporate Ward -1(2), No. 55, Bheemasena Garden Road, Chennai. Chennai – 600 004. Tamil Nadu. [Pan:Aaaai-4488-B] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : None प्रत्यथी की ओर से/Respondent By : Mr. N. Rajakumar, Addl. Cit.

For Appellant: NoneFor Respondent: Mr. N. Rajakumar, Addl. CIT
Section 143(3)Section 147Section 80P(2)(a)

…the assessee u/s.80P(2)(a)(i) of the Act: :-3-: ITA. No:1633 to 1636/Chny/2025 - Totgar’s Cooperative Sales Society Ltd Vs.ITO [2010] 322 ITR 283 - South Eastern Railway Emp. CoOp Credit Society Ltd 390 ITR 524) - Mantola Co-Op. Thrift & Credit society ltd. 50 Taxmann.com 278(delhi) 5. The AO passed orders u/s.147 of the Act by disallowing the deduction of Interest on investment and deposits along with the Miscellaneous income claimed as detailed below: A.Y. Order Date of the Disallowance u/s. order u/s.80P(2)(a)(i) - Rs. 2015-16 147 29.03.2022 62,77,511/- 2016-17 147 29.03.2022 65,61,682/- 2017-18 147 30.03.2…

WEST CENTRAL RAILWAY EMPLOYEES COOPERATIVE CREDIT SOCIETY LTD.,KOTA vs. ITO, WARD-2(1), KOTA, KOTA

In the results, the appeal of the assessee in ITA no

ITA 1007/JPR/2025[2017-18]Status: DisposedITAT Jaipur10 Sept 2025AY 2017-18

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 143(3)Section 270ASection 80P

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA Nos. 1007 to 1009/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2017-18, 2020-21 & 2022-23 cuke West Central Railway Employees ITO, Vs. Co-operative Credit Society Ward-2(1), Limited in Front of Union Office, Kota Kota Junction, Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAW3973D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj…

SHRI KALMESHWAR CO-OP CREDIT SOCIETY,BELGAUM vs. ASSESSING OFFICER, NATIONAL E LIMITED ASSESSMENT CENTRE, DELHI

ITA 164/PAN/2025[2020-21]Status: DisposedITAT Panaji02 Sept 2025AY 2020-21

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 164/Pan/2025 Assessment Year : 2020-21 Shri Kalmeshwar Co-Op Credit Society Limited. 396/4 Main Road, Lbs Nagar, Kangralli, Belagavi-590010. Pan : Aaajs2317N . . . . . . . Appellant

For Appellant: Mr Santosh Kumar Latthe [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 143(2)Section 143(3)Section 2(19)Section 250Section 253(1)Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos. 164/PAN/2025 Assessment Year : 2020-21 Shri Kalmeshwar Co-op Credit Society Limited. 396/4 Main Road, LBS Nagar, Kangralli, Belagavi-590010. PAN : AAAJS2317N . . . . . . . Appellant V/s National Faceless e-Asstt. Centre, Delhi . . . . . . . Respondent Appearances Assessee by : Mr Santosh Kumar Latthe [‘Ld. AR’] Revenue by : Ms Rijjula Uniyal [‘Ld. DR’] Date of conclusive Hearing: 01/09/2025 Date of Pronouncement : 02/09/2025 ORDER PER G. D.…

BIBHISANPUR SAMABAY KRISHI UNNAYAN SAMITY LTD.,KOLKATA vs. I.T.O., WARD - 27(4), HALDIA/ WBG-W-176(3), HALDIA

ITA 1021/KOL/2024[2020-2021]Status: DisposedITAT Kolkata04 Aug 2025AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

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

…आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA श्री संजय शमाा, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1021/KOL/2024 Assessment Year: 2020-21 Bibhisanpur Samabay Krishi ITO, Ward-27(4), Haldia/ Unnayan Samity Ltd. Vs. WBG-W-(176)(3) (Appellant) (Respondent) PAN: AACAB4420G Appearances: Assessee represented by : S. Rai Choudhury, Adv. and Saikat Ghosal, Adv. Department represented by : Abhijit Adhikary, Addl. CIT. Date of concluding t…

CO-OPERATIVE CANE DEVELOPMENT UNION PVT. LTD, MODI NAGAR,MODI NAGAR,UTTAR PRADESH vs. INCOME TAX OFFICER, WARD 2 1 (2), GHAZIABAD

Appeal is allowed in above terms

ITA 5830/DEL/2024[2017-2018]Status: DisposedITAT Delhi18 Jul 2025AY 2017-2018

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2017-18 Vs. Income Tax Officer, M/S. Co-Operative Cane Development Union Pvt. Ltd., Ward-2(1)(2), Modi Nagar, Ghaziabad Uttar Pradesh Pan: Aaajc0168M (Appellant) (Respondent) Assessee By Sh. Ibad Mushtaq, Adv. Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

Section 144Section 80Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2017-18 Vs. Income Tax Officer, M/s. Co-operative Cane Development Union Pvt. Ltd., Ward-2(1)(2), Modi Nagar, Ghaziabad Uttar Pradesh PAN: AAAJC0168M (Appellant) (Respondent) Assessee by Sh. Ibad Mushtaq, Adv. Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 01.07.2025 Date of pronouncement 18.07.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of In…

M/S. CO-OPERATIVE CANE DEVELOPMENT UNION LTD. ROHANA KALAN,MUZAFFARNAGAR vs. DCIT, MUZAFFARNAGAR

ITA 6441/DEL/2014[2011-12]Status: DisposedITAT Delhi01 Jul 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Co-Operative Cane Vs. Dcit, Development Union Ltd. Circle-1, Rohana Kalan, Muzaffarnagar C/O- Mashkoor Ahmad, Adv., 10-Dr. Suresh Market, Bhagat Singh Road, Muzaffarnagar Pan: Aaajc0343A (Appellant) (Respondent) Assessee By None Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

Section 143(3)Section 80Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2011-12 Co-operative Cane Vs. DCIT, Development Union Ltd. Circle-1, Rohana Kalan, Muzaffarnagar C/o- Mashkoor Ahmad, Adv., 10-Dr. Suresh Market, Bhagat Singh Road, Muzaffarnagar PAN: AAAJC0343A (Appellant) (Respondent) Assessee by None Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 01.07.2025 Date of pronouncement 01.07.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2011-12, arises ag…

COOPERATIVE CANE DEVELOPMENT SOCIETY LTD MORNA,MORNA MUZAFFARNAGAR vs. AO NFAC DELHI, NFAC DELHI

In the result, the appeal filed by the Revenue is dismissed

ITA 5764/DEL/2024[2020-21]Status: DisposedITAT Delhi05 Jun 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2020-21 Cooperative Cane Vs. Assessing Officer, Development Society Ltd., Nfac, Delhi Morna, District Muzaffarnagar, Uttar Pradesh Pan: Aaefc0580D (Appellant) (Respondent)

Section 144Section 80Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2020-21 Cooperative Cane Vs. Assessing Officer, Development Society Ltd., NFAC, Delhi Morna, District Muzaffarnagar, Uttar Pradesh PAN: AAEFC0580D (Appellant) (Respondent) Assessee by Sh. J.N. Shukla, Adv. Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 05.06.2025 Date of pronouncement 05.06.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2020-21, arises against the Commissioner of Income…

THE BADSHAHPUR PRIMARY AGRICULTURE CO-OP SOCIETY LIMITED,BADSHAHPUR vs. ITO,WARD- 4(1), GURGAON

Appeal is allowed in above terms

ITA 1823/DEL/2025[2018-19]Status: DisposedITAT Delhi04 Jun 2025AY 2018-19

Bench: Sh. Satbeer Singh Godaraita No. 1823/Del/2025 : Asstt. Year : 2018-19 The Badshahpur Primary Agriculture Vs Income Tax Officer, Co-Operative Society Ltd., Teekli Ward-4(1), Road, Badshahpur, Haryana-122101 Gurgaon (Appellant) (Respondent) Pan No. Aacat6170H Assessee By: Sh. Arpit Goel, Ca Revenue By : Sh. Akhilesh Kumar Yadav, Sr. Dr Date Of Hearing: 04.06.2025 Date Of Pronouncement: 04.06.2025 Order

For Appellant: Sh. Arpit Goel, CAFor Respondent: Sh. Akhilesh Kumar Yadav, Sr. DR
Section 143(3)Section 80Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 1823/Del/2025 : Asstt. Year : 2018-19 The Badshahpur Primary Agriculture Vs Income Tax Officer, Co-operative Society Ltd., Teekli Ward-4(1), Road, Badshahpur, Haryana-122101 Gurgaon (APPELLANT) (RESPONDENT) PAN No. AACAT6170H Assessee by: Sh. Arpit Goel, CA Revenue by : Sh. Akhilesh Kumar Yadav, Sr. DR Date of Hearing: 04.06.2025 Date of Pronouncement: 04.06.2025 ORDER This assessee’s appeal for Assessment Year 2018-19, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/…

CO-OPERATIVE CANE DEVELOPMENT UNION AFZALGARH,BIJNOR vs. ITO,WARD- 3(5), DHAMPUR

Appeal is allowed in above terms

ITA 5304/DEL/2024[2018-19]Status: DisposedITAT Delhi27 May 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 5304/Del/2024 : Asstt. Year : 2018-19 Co-Operative Cane Development Union Vs Income Tax Officer, Afzalgarh, Bijnor, Ward-3(5), Uttar Pradesh-246722 Dhampur, Bijnor, Uttar Pradesh-246722 (Appellant) (Respondent) Pan No. Aaajc0288L Assessee By : Ms. Gurneet Kaur, Adv. Revenue By : Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing: 27.05.2025 Date Of Pronouncement: 27.05.2025 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2018-19, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1067969612(1) Dated 26.08.2024 In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Ms. Gurneet Kaur, AdvFor Respondent: Sh. Rajesh Kumar Dhanesta, Sr. DR
Section 143(3)Section 80Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 5304/Del/2024 : Asstt. Year : 2018-19 Co-operative Cane Development Union Vs Income Tax Officer, Afzalgarh, Bijnor, Ward-3(5), Uttar Pradesh-246722 Dhampur, Bijnor, Uttar Pradesh-246722 (APPELLANT) (RESPONDENT) PAN No. AAAJC0288L Assessee by : Ms. Gurneet Kaur, Adv. Revenue by : Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing: 27.05.2025 Date of Pronouncement: 27.05.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Asses…

SHRI BASAVESHWAR PRATHAMIK KRISHI PATTIN SAHAKARI SANGH EXAMBA,EXAMBA vs. INCOME TAX OFFICER WARD -1 NIPANI, NIPANI

The appeal of the assessee is ALLOWED

ITA 19/PAN/2025[2017-18]Status: DisposedITAT Panaji02 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2017-18 Shri Basaveshwar Prathamik Krishi Pattin Sahakari Sangh Niyamit Examba, Dist.: Belgaum Pan: Aacas1122N . . . . . . . Appellant

For Appellant: None for AssesseeFor Respondent: Mr Ravindra Hattalli [‘Ld. DR’]
Section 143(1)Section 2(19)Section 250Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…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 Assessment Year : 2017-18 Shri Basaveshwar Prathamik Krishi Pattin Sahakari Sangh Niyamit Examba, Dist.: Belgaum PAN: AACAS1122N . . . . . . . Appellant V/s Income Tax Officer, Ward-1, Nippani. . . . . . . . Respondent Appearances Assessee by : None for Assessee Revenue by : Mr Ravindra Hattalli [‘Ld. DR’] Date of conclusive Hearing : 19/03/2025 Date of Pronouncement : 02/04/2025 ORDER PER G. D. PADMAHSHALI, AM; This appeal is instituted by the assess…

MAWANA SUGARS LTD.,,NEW DELHI vs. DCIT (LTU), NEW DELHI

Appeal is allowed in above terms

ITA 5830/DEL/2016[2012-13]Status: DisposedITAT Delhi26 Mar 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2017-18 Vs. Income Tax Officer, M/S. Co-Operative Cane Development Union Pvt. Ltd., Ward-2(1)(2), Modi Nagar, Ghaziabad Uttar Pradesh Pan: Aaajc0168M (Appellant) (Respondent) Assessee By Sh. Ibad Mushtaq, Adv. Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

Section 144Section 80Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2017-18 Vs. Income Tax Officer, M/s. Co-operative Cane Development Union Pvt. Ltd., Ward-2(1)(2), Modi Nagar, Ghaziabad Uttar Pradesh PAN: AAAJC0168M (Appellant) (Respondent) Assessee by Sh. Ibad Mushtaq, Adv. Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 01.07.2025 Date of pronouncement 18.07.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of In…

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