Which sections of the Income Tax Act does Mantola Co-operative Thrift & Credit Society Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 80P(2)(a)(i), Section 80P(2)(d), Section 143(3), Section 80P, Section 147, Section 80P(2).

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

Q: How many judgments cite Mantola Co-operative Thrift & Credit Society Ltd. v. CIT?

242 judgments on BharatTax cite Mantola Co-operative Thrift & Credit Society Ltd. v. CIT (50 Taxmann.com 278), spanning 2017 to 2026.

50 Taxmann.com 278High Court2014#359 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 366,470 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 80P Section 147 Section 80P(2)Section 80P(4)Section 144

Read the full judgment

Issues it is cited on

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

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

The Hukkeri Taluka Agri Produce Co-Operative Marketing Society Limited, Sankeshwar vs. Income Tax Officer, Ward - 1(1), Belgavi

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

ITA 30/PAN/2018[2012-13]Status: DisposedITAT Panaji16 Nov 2021AY 2012-13

For Appellant: NoneFor Respondent: Shri Sourabh Nayak

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM आयकर अपील सं. / ITA No.30/PAN/2018 िनधा"रण वष" / Assessment Year : 2012-13 The Hukkeri Taluk Agri Produce Co-operative Marketing Society Ltd., 94, TAPCMS Ltd., RC Market, S. G. Road, Sankeshwar, Taluk : Hukkeri, Dist. Balagavi. PAN : AAAAT4615M .......अपीलाथ" / Appellant बनाम / V/s. ITO, Ward-1(1), ……""यथ" / Respondent Belagavi. Assessee by : None Revenue by : Shri Sourabh Nayak सुनवाई क" तारीख / Date of Hearing : 09.11.2021 घोषणा क" तारीख / Date of Pronouncement : 16.11.20…

Grama Seva Sahakari Sangh Ltd, Belgaum vs. Income Tax Officer, Ward - 1(4), Belagavi

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

ITA 1/PAN/2018[2013-14]Status: DisposedITAT Panaji15 Nov 2021AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri S. S. Viswanethra Ravi, Jm आयकर अपील सं. / Ita No.01/Pan/2018 िनधा"रण वष" / Assessment Year : 2013-14 Grama Seva Sahakari Sangh Ltd., Sankonhatti, Tq: Athani, Dist. Belgaum. .......अपीलाथ" / Appellant Pan : Aaaag0157B बनाम / V/S. Ito, Ward-1(4), ……""यथ" / Respondent Belagavi. Assessee By : Shri Shivanand Halbhavi Revenue By : Shri Sourabh Nayak सुनवाई क" तारीख / Date Of Hearing : 09.11.2021 घोषणा क" तारीख / Date Of Pronouncement : 15.11.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals), Gulbarga (‘Cit(A)’ For Short) Dated 26.10.2017 For The Assessment Year 2013-14. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. The Learned A.O. & Learned Cit (A) Have Erred In Disallowing Deduction Claimed Under Section 80P(2)(A) By Treating Is As Income From Other Sources. 2. The Learned A.O. Has Erred In Treating Income From Business & Profession As Income From Other Sources. 3. The Learned Ao & Learned Cit(A) Have Wrongly Interpreted The Provisions Of Sec 80P(2)(D) By Not Treating As Co-Op. Societies. 4. The Learned Ao Has Wrongly Interpreted The Definition Of Co-Op Society Vide Sec. 2(19) Of The It Act, 1961 By Treating Those Entities Which Are Registered Under The Co-Op Societies, 1912(2 Of 1912), Or Under Any Other Law For The Time Being In Force In Any State For The Registration Of Co-Op Societies, As Not Being Co-Op Societies.

For Appellant: Shri Shivanand HalbhaviFor Respondent: Shri Sourabh Nayak

Section 143(3)Section 2(19)Section 271(1)(c)Section 80(2)(d)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM आयकर अपील सं. / ITA No.01/PAN/2018 िनधा"रण वष" / Assessment Year : 2013-14 Grama Seva Sahakari Sangh Ltd., Sankonhatti, Tq: Athani, Dist. Belgaum. .......अपीलाथ" / Appellant PAN : AAAAG0157B बनाम / V/s. ITO, Ward-1(4), ……""यथ" / Respondent Belagavi. Assessee by : Shri Shivanand Halbhavi Revenue by : Shri Sourabh Nayak सुनवाई क" तारीख / Date of Hearing : 09.11.2021 घोषणा क" तारीख / Date of Pronouncement : 15.11.2021 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal fil…

Mahishwadagi Grama Seva Sahakari Sangh Ltd, Mahishwadagi vs. ITO, Ward - 1(4), Belgaum

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

ITA 65/PAN/2018[2013-14]Status: DisposedITAT Panaji12 Nov 2021AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri S. S. Viswanethra Ravi, Jm आयकर अपील सं. / Ita No.65/Pan/2018 िनधा"रण वष" / Assessment Year : 2013-14 Mahishwadagi Grama Seva Sahakari Sangh Ltd., Mahishwadagi, Tal. Athani, Dist. Belagavi- 591304. .......अपीलाथ" / Appellant Pan : Aaaam0355P बनाम / V/S. Ito, Ward-1(4), ……""यथ" / Respondent Belgaum. Assessee By : Shri Chetan Chougule Revenue By : Shri Sourabh Nayak सुनवाई क" तारीख / Date Of Hearing : 08.11.2021 घोषणा क" तारीख / Date Of Pronouncement : 12.11.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals), Gulbarga (‘Cit(A)’ For Short) Dated 30.11.2017 For The Assessment Year 2013-14. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. Because The Commissioner Of Income Tax (Appeals) Has Overlooked The Facts Of The Case & Not Taken Into Account The Submissions Given By The Appellant With Respect To Interest Received From Mandatory Statutory Deposits Kept With District Central Bank & Also Dividend Received From Such Mandatory Investments & Considered Them As Income From Other Sources & Also Interest Received From Savings Bank A/C Is Also Considered As Income From Other Sources, Instead Of Considering The Same As Income Attributable To Providing Credit Facilities To Its Members & Denied The Deduction Claimed Under Section 80P(2)(A)(I) Of Income Tax Act, 1961. 2. Because, The Learned Assessing Officer Erred In Denying The Deduction Claimed Under Section 80P(2)(A)(I) Of Income Tax Act, 1961. 3. Because The Learned Assessing Officer Has Overlooked The Facts Of The Case With Respect To Interest Received From Mandatory Statutory Deposits Kept With District Central Bank & Also Dividend Received From Such Mandatory

For Appellant: Shri Chetan ChouguleFor Respondent: Shri Sourabh Nayak

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM आयकर अपील सं. / ITA No.65/PAN/2018 िनधा"रण वष" / Assessment Year : 2013-14 Mahishwadagi Grama Seva Sahakari Sangh Ltd., Mahishwadagi, Tal. Athani, Dist. Belagavi- 591304. .......अपीलाथ" / Appellant PAN : AAAAM0355P बनाम / V/s. ITO, Ward-1(4), ……""यथ" / Respondent Belgaum. Assessee by : Shri Chetan Chougule Revenue by : Shri Sourabh Nayak सुनवाई क" तारीख / Date of Hearing : 08.11.2021 घोषणा क" तारीख / Date of Pronouncement : 12.11.2021 आदेश / ORDER PER INTURI RAMA RAO, AM: T…

Punjab National Bankall Cadre Co. T&C Sociiety Ltd, New Delhi vs. ITO, Ward-52(4), New Delhi

The appeal of the assessee is allowed with above direction

ITA 4761/DEL/2017[2013-14]Status: DisposedITAT Delhi04 Aug 2021AY 2013-14

Bench: Shri Kul Bharata N D Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: N o n eFor Respondent: Shri Govind Singhal, Sr. DR

Section 143Section 194JSection 40Section 80Section 80P

…INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “F”: NEW DELHI ] BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER A N D SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 4761/Del/2017 (Assessment Year: 2013-14) Punjab National Bank All Cadre ITO, Co. Thrift & Credit Ward : 52 (4) Vs. Society Ltd., New Delhi. C/o. PNB Staff Union Office, 1st Floor, Rajindra Bhawan, Rajendra Place, New Delhi – 110 008. PAN: AACAP5289M (Appellant) (Respondent) Assessee by : N o n e; Department by: Shri Govind Singhal, Sr. DR; Date of Hearing : 04/08/2021 Date of pronouncement : 04/08/2021 O R D E R PER PRASHANT…

The Sri Gowri Cooperative Society, Visakhapatnam vs. Principal Commissioner of Income Tax-1, Visakhapatnam

In the result, appeal filed by the assessee is allowed

ITA 26/VIZ/2018[2012-13]Status: DisposedITAT Visakhapatnam07 Aug 2019AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blem/S. The Sri Gowri Vs. Pr.Cit-1, Co-Operative Society, Visakhapatnam. D.No.49-34-32/1, Konathala Complex, Akkayyapalem Main Road, Visakhapatnam. Pan No. Aaaat 8140 M (Appellant) (Respondent)

For Appellant: Shri K.S.S. Sarma – AdvFor Respondent: Shri D.K. Sonawal– CIT DR

Section 263Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER M/s. The Sri Gowri vs. Pr.CIT-1, Co-operative Society, Visakhapatnam. D.No.49-34-32/1, Konathala Complex, Akkayyapalem Main Road, Visakhapatnam. PAN No. AAAAT 8140 M (Appellant) (Respondent) Assessee by : Shri K.S.S. Sarma – Adv. Department By : Shri D.K. Sonawal– CIT DR Date of hearing : 15/07/2019. Date of pronouncement : 07/08/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the assessee is directed against the order of P…

Sri Uma Kamandaleswara Co - Operative Rural Bank Ltd., Athreyapuram vs. The Addl. CIT, Kakinada

In the result, appeal filed by the assessee is allowed

ITA 199/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam13 Feb 2019AY 2008-2009

Bench: Shri V. Durga Rao, Hon’Blesri Uma Kamandaleswara Vs. Addl.Cit, Kakinada Co-Op Rural Bank Ltd., Ryali, Range, Kakinada. Athreyapuram Mandalm, East Godavari District. Pan No. Aadas 4663 B (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri P.S. Murthy – Sr.DR

Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER Sri Uma Kamandaleswara vs. Addl.CIT, Kakinada Co-op Rural Bank Ltd., Ryali, Range, Kakinada. Athreyapuram Mandalm, East Godavari District. PAN No. AADAS 4663 B (Appellant) (Respondent) Assessee by : Shri G.V.N. Hari – Advocate. Department By : Shri P.S. Murthy – Sr.DR Date of hearing : 27/12/2019. Date of pronouncement : 13/02/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-2, Guntur, d…

Kalbhairavnath Gramin Bigarsheti Sahakari Sanstha Maryadit, Pune vs. Income-Tax Officer, Ward - 14(3), Pune

ITA 3057/PUN/2017[2014-15]Status: DisposedITAT Pune31 Dec 2018AY 2014-15

Bench: Ms. Sushma Chowla, Jm आयकर अपीऱ सं. / Ita No.3057/Pun/2017 यििाारण वषा / Assessment Year : 2014-15 Kalbhairavnath Gramin Bigarsheti Sahakari Pat Sanstha Maryadit, At & Post, Yewat, Taluka Daund, अऩीऱाथी/Appellant Dist. Pune – 412214 …. Pan: Aaaak0302J Vs.

For Appellant: NoneFor Respondent: Shri M.K. Verma

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

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ एक-सदस्य मामऱा पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM आयकर अपीऱ सं. / ITA No.3057/PUN/2017 यििाारण वषा / Assessment Year : 2014-15 Kalbhairavnath Gramin Bigarsheti Sahakari Pat Sanstha Maryadit, At & Post, Yewat, Taluka Daund, अऩीऱाथी/Appellant Dist. Pune – 412214 …. PAN: AAAAK0302J Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 14(3), Pune अऩीऱाथी की ओर से / Appellant by : None प्रत्यथी की ओर से / Respondent by : Shri M.K. Verma सुनवाई की तारीख / घोषणा की तारीख / Dat…

Chandraprabhu Gramin Bigar Sheti Sahakari Pat Santha Maryadit, Solapur vs. Income-Tax Officer, Ward - 1(4), Pandharpur

In the result, the appeal of the revenue stands dismissed

ITA 2542/PUN/2017[2012-13]Status: DisposedITAT Pune26 Oct 2018AY 2012-13

Bench: Shri Anil Chaturvedi, Am

For Appellant: Ms. Riya S. ShahFor Respondent: Mrs. Shabana Parveen

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

…आयकर अपील"य अ"धकरण] पुणे "यायपीठ “एक सद"य” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI ANIL CHATURVEDI, AM आयकर अपील सं. / ITA Nos.2427 & 2542/PUN/2017 "नधा"रण वष" / Assessment Year : 2013-14 & 2012-13 Chandraprabhu Gramin Bigar Sheti ………. अपीलाथ" / Sahkari Pat Santha Maryadit, Appellant A/p: Natepute, Tal Malshiras, Dist. Solapur. PAN : AAAAC2702L. बनाम v/s The Income Tax Officer, ………. ""यथ" / Ward – 1(4), Padharpur. Respondent Assessee by : Ms. Riya S. Shah. Revenue by : Mrs. Shabana Parveen. सुनवाई क" तार"ख / घोषणा क" तार"ख / Date of Hearing : 23.10.2018 Date of Pronounc…

Sugar Cane Producers Vividh Karyakari Sah. Society Ltd, Solapur vs. Income-Tax Officer, Ward - 1(4), Pandharpur

In the result, the appeal of the revenue stands dismissed

ITA 2538/PUN/2017[2013-14]Status: DisposedITAT Pune26 Oct 2018AY 2013-14

Bench: Shri Anil Chaturvedi, Am

For Appellant: Ms. Riya S. Shah & Shri S.N. DoshiFor Respondent: Mrs. Shabana Parveen

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

…आयकर अपील"य अ"धकरण] पुणे "यायपीठ “एक सद"य” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI ANIL CHATURVEDI, AM आयकर अपील सं. / ITA Nos.2537 & 2538/PUN/2017 "नधा"रण वष" / Assessment Year : 2012-13 & 2013-14 Sugar Cane Producers Vividh Karyakari ………. अपीलाथ" / Sah. Society Limited, Malinagar, Appellant Tal. Malshiras, Dist. Solapur. PAN : AAFFS4023E. बनाम v/s The Income Tax Officer, ………. ""यथ" / Ward – 1(4), Padharpur. Respondent Assessee by : Ms. Riya S. Shah & Shri S.N. Doshi. Revenue by : Mrs. Shabana Parveen. सुनवाई क" तार"ख / घोषणा क" तार"ख / Date of Hearing : 24.10.2018 Dat…

Sugar Cane Producers Vividh Karyakari Sah. Society Ltd, Solapur vs. Income-Tax Officer, Ward - 1(4), Pandharpur

In the result, the appeal of the revenue stands dismissed

ITA 2537/PUN/2017[2012-13]Status: DisposedITAT Pune26 Oct 2018AY 2012-13

Bench: Shri Anil Chaturvedi, Am

For Appellant: Ms. Riya S. Shah & Shri S.N. DoshiFor Respondent: Mrs. Shabana Parveen

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

Chandraprabhu Gramin Bigar Sheti Sahakari Pat Sanstha Maryadit, Solapur vs. Income-Tax Officer, Ward - 1(4), Pandharpur

In the result, the appeal of the revenue stands dismissed

ITA 2427/PUN/2017[2013-14]Status: DisposedITAT Pune26 Oct 2018AY 2013-14

Bench: Shri Anil Chaturvedi, Am

For Appellant: Ms. Riya S. ShahFor Respondent: Mrs. Shabana Parveen

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

M/S. Hinglajmata Nagari Sahakari Sanstha Maryadit, Solapur vs. Income-Tax Officer, Ward - 2(4), Solapur

ITA 2062/PUN/2017[2013-14]Status: DisposedITAT Pune05 Oct 2018AY 2013-14

Bench: Shri D. Karunakara Rao, Am आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.2062/Pun/2017 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2013-14 वष"

For Appellant: Shri Pramod ShingteFor Respondent: Shri Sanjeev Ghei

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

…पुणे "यायपीठ "यायपीठ "यायपीठ “SMC” पुणे "यायपीठ पुणे म"म"म"म" आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण पुणे अिधकरण पुणे पुणे पुणे पुणे IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE "ी "ी डी "ी "ी डी. क"णाकरा क"णाकरा क"णाकरा राव क"णाकरा लेखा सद"य सद"य सद"य केकेकेके सम" सद"य सम" सम" सम" डी डी राव राव, लेखा राव लेखा लेखा BEFORE SHRI D. KARUNAKARA RAO, AM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA No.2062/PUN/2017 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2013-14 वष" M/s. Hinglajmata Nagari Sahakari Sanstha Maryadit, 21/22, Sakharpeth, Solapur अप…

Shri Bhagwant Sahakari Nagari Pat Ltd., Solapur vs. Income-Tax Officer, Ahmednagar

ITA 955/PUN/2017[2012-13]Status: DisposedITAT Pune25 May 2018AY 2012-13

Bench: Shri D. Karunakara Rao, Am आयकर अपील सं./ Ita No. 955/Pun/2017 िनधा!रण वष! / Assessment Year : 2012-13

For Appellant: Shri Pramod ShingteFor Respondent: Shri Pankaj Garg

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

…आयकर अपीलीय अिधकरण पुणे "ायपीठ “एक-सद"” मामला पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE "ी डी. क"णाकरा राव , लेखा सद", के सम"। BEFORE SHRI D. KARUNAKARA RAO, AM आयकर अपील सं./ ITA No. 955/PUN/2017 िनधा!रण वष! / Assessment Year : 2012-13 Shri Bhagwant Sahakari Nagari Pat. Ltd., 2625, Rui Oal, Ainapur Maruti Road, Barshi, Solapur-413 401. PAN : AABAS0993A .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward- 2(5), Solapur ……""थ" / Respondent Appellant by : Shri Pramod Shingte Respondent by : Shri Pankaj Garg सुनवाई की तारीख / घोषणा की तारीख / Date of Hearing : 17.05.2018…

State Bank of India Staff Co-Operative Credit Society Ltd, Solapur vs. Income-Tax Officer, Solapur

ITA 968/PUN/2017[2011-12]Status: DisposedITAT Pune25 May 2018AY 2011-12

Bench: Shri D. Karunakara Rao, Am

For Appellant: Shri S.N. PuranikFor Respondent: Shri Pankaj Garg

Section 143(3)Section 234BSection 80PSection 80P(2)(a)

…आयकर अपीलीय अिधकरण पुणे "यायपीठ “एक आयकर अपीलीय अिधकरण पुणे "यायपीठ एक-सद"य सद"य” मामला मामला पुणे म" पुणे म" आयकर अपीलीय अिधकरण पुणे "यायपीठ आयकर अपीलीय अिधकरण पुणे "यायपीठ सद"य सद"य पुणे म" पुणे म" एक एक मामला मामला IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE "ी डी डी. क"णाकरा राव "ी "ी "ी डी डी क"णाकरा राव क"णाकरा राव , लेखा सद"य क"णाकरा राव लेखा सद"य लेखा सद"य, के सम"। लेखा सद"य के सम"। के सम"। के सम"। BEFORE SHRI D. KARUNAKARA RAO, AM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ ITA No. 968/PUN/2017 अपील िनधा"रण वष" िनधा"रण िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2011-12 वष" State Ban…

M/S. Daulatrao Sonuji Aher Gramin Bigarsheti Sah. Patsanstha Maryadit, Nashik vs. Income-Tax Officer, Nashik

ITA 840/PUN/2017[2013-14]Status: DisposedITAT Pune18 May 2018AY 2013-14

Bench: Ms. Sushma Chowla, Jm आयकर अपीऱ सं. / Ita No.96/Pun/2017 यििाारण वषा / Assessment Year : 2012-13 The Income Tax Officer, अऩीऱाथी/Appellant Ward 10(5), Pune …. Vs. M/S. Shiroli Budruk Krishak Seva Sahakari Patsanstha Maryadit, Shiroli Budruk, Tal-Junnar, …. प्रत्यथी / Respondent Pune - 410511 Pan: Aaaas0798L अऩीऱाथी की ओर से / Appellant By : Shri Mukesh Jha प्रत्यथी की ओर से / Respondent By : Shri S.N. Puranik आयकर अपीऱ सं. / Ita No.704/Pun/2017 यििाारण वषा / Assessment Year : 2008-09 Jijamata Mahila Nagari Bigar Sheti Sahakari Pat Sanstha Ltd., Shivpremi Chowk, Mangalwedha, अऩीऱाथी/Appellant Dist – Solapur - 413305 …. Pan: Aaaaj3379E Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward – 1(3), Pandharpur

For Appellant: Shri Mukesh JhaFor Respondent: Shri S.N. Puranik

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

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ एक-सदस्य मामऱा पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM आयकर अपीऱ सं. / ITA No.96/PUN/2017 यििाारण वषा / Assessment Year : 2012-13 The Income Tax Officer, अऩीऱाथी/Appellant Ward 10(5), Pune …. Vs. M/s. Shiroli Budruk Krishak Seva Sahakari Patsanstha Maryadit, Shiroli Budruk, Tal-Junnar, …. प्रत्यथी / Respondent Pune - 410511 PAN: AAAAS0798L अऩीऱाथी की ओर से / Appellant by : Shri Mukesh Jha प्रत्यथी की ओर से / Respondent by : Shri S.N. Puranik आयकर अपीऱ सं. / ITA No.704/PUN/2017 यिि…

Yashwantbhau Patil Gramin Bigarsheti Sahakari Pat Sanstha Ltd, Solapur vs. Income Tax Officer, Pandharpur

ITA 705/PUN/2017[2012-13]Status: DisposedITAT Pune18 May 2018AY 2012-13

For Appellant: Shri Mukesh JhaFor Respondent: Shri S.N. Puranik

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

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ एक-सदस्य मामऱा पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM आयकर अपीऱ सं. / ITA No.96/PUN/2017 यििाारण वषा / Assessment Year : 2012-13 The Income Tax Officer, अऩीऱाथी/Appellant Ward 10(5), Pune …. Vs. M/s. Shiroli Budruk Krishak Seva Sahakari Patsanstha Maryadit, Shiroli Budruk, Tal-Junnar, …. प्रत्यथी / Respondent Pune - 410511 PAN: AAAAS0798L अऩीऱाथी की ओर से / Appellant by : Shri Mukesh Jha प्रत्यथी की ओर से / Respondent by : Shri S.N. Puranik आयकर अपीऱ सं. / ITA No.704/PUN/2017 यिि…

Jijamata Mahila Nagari Bigar Sheti Sahakari Pat Sanstha Ltd, Solapur vs. Income Tax Officer, Pandharpur

ITA 704/PUN/2017[2008-09]Status: DisposedITAT Pune18 May 2018AY 2008-09

For Appellant: Shri Mukesh JhaFor Respondent: Shri S.N. Puranik

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

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ एक-सदस्य मामऱा पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM आयकर अपीऱ सं. / ITA No.96/PUN/2017 यििाारण वषा / Assessment Year : 2012-13 The Income Tax Officer, अऩीऱाथी/Appellant Ward 10(5), Pune …. Vs. M/s. Shiroli Budruk Krishak Seva Sahakari Patsanstha Maryadit, Shiroli Budruk, Tal-Junnar, …. प्रत्यथी / Respondent Pune - 410511 PAN: AAAAS0798L अऩीऱाथी की ओर से / Appellant by : Shri Mukesh Jha प्रत्यथी की ओर से / Respondent by : Shri S.N. Puranik आयकर अपीऱ सं. / ITA No.704/PUN/2017 यिि…

M/S. Orissa State Co-Operative Handicrafts Corporation Limited, Bhubaneswar vs. DCIT, Circle-4(1), Bhubaneswar

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

ITA 378/CTK/2017[2013-14]Status: DisposedITAT Cuttack17 May 2018AY 2013-14

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm M/S Orissa State Cooperative Vs. Dcit, Circle-4(1), Handicrafts Corporation Limited, Bhubaneswar At-D-2/3, Industrial Estate, Rasulgarh, Bhubaneswar स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaaao 0096 K (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Ambika Prasad Mohanty, Ar िाजस्व की ओर से /Revenue By : Shri D.K.Pradhan, Dr सुनवाई की तािीख / Date Of Hearing : 14/05/2018 घोषणा की तािीख/Date Of Pronouncement 17/05/2018 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed This Appeal Against The Order Of Cit(A)-2, Bhubaneswar, Dated 28.06.2017, Passed In I.T.Appeal No.0039/2016-17, U/S.143(3)/250 Of The I.T.Act For The Assessment Year 2013-2014. 2. At The Time Of Hearing, Ld. Ar Of The Assessee Has Not Pressed The Grounds No.2 & 3 Of The Grounds Of Appeal. Accordingly, We Dismiss The Ground Nos.2&3 As Not Pressed. 3. The Effective Grounds Of Appeal Are As Under :- 1. Ld Cit (Appeals) Is Wrong & Unlawful In Upholding The Decision Of Assessing Officer With Respect To Disallowance Of Interest Claimed By The Assessee U/S 80P(2) (D). Interest Income From Orissa State Co Operative Bank Ltd Being Another Co Operative Society To The Tune Of Rs. 30,37,898/-. 4. Thus Ld Cit (Appeals) Is Wrong In Holding That, The Whole Of Rs. 44,02,128/- Interest Income Is Income From Fixed Deposits & Is Neither Deductible U/S 80P(2)(D) Nor Eligible For Set Off Against Carried Forward Loss For Being Income From Other Sources.

For Appellant: Shri Ambika Prasad Mohanty, ARFor Respondent: Shri D.K.Pradhan, DR

Section 143(1)Section 143(2)Section 143(3)Section 56(2)Section 72(1)Section 80P(2)Section 80P(2)(d)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM M/s Orissa State Cooperative Vs. DCIT, Circle-4(1), Handicrafts Corporation Limited, Bhubaneswar At-D-2/3, Industrial Estate, Rasulgarh, Bhubaneswar स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AAAAO 0096 K (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee by : Shri Ambika Prasad Mohanty, AR िाजस्व की ओर से /Revenue by : Shri D.K.Pradhan, DR सुनवाई की तािीख / Date of Hearing : 14/05/2018 घोषणा की तािीख/Date of Pronouncement 17/05/2018 आदेश…

Baliraja Gramin Bigarsheti Sahakari Pat Sanstha Maryadit, Solapur vs. Income Tax Officer

ITA 50/PUN/2017[2013-14]Status: DisposedITAT Pune26 Mar 2018AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.50 & 51/Pun/2017 यििाारण वषा / Assessment Years : 2013-14 & 2012-13

For Appellant: NoneFor Respondent: Shri Anil Kumar Chaware

Section 143(3)Section 56Section 70Section 80

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ एक-सदस्य मामऱा पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.50 & 51/PUN/2017 यििाारण वषा / Assessment Years : 2013-14 & 2012-13 Baliraja Gramin Bigarsheti Sahakari Pat Sanstha Maryadit, Managalvedha, अऩीऱाथी/Appellant Dist. Solapur …. PAN: AAAAB2931J Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 1(3), Pandharpur अऩीऱाथी की ओर से / Appellant by : None प्रत्यथी की ओर से / Responden…

Income-Tax Officer vs. Shree Parshwanath Sahakari Pat Sanstha Ltd., Karad

In the result, appeal of the Revenue is allowed for statistical

ITA 1032/PUN/2016[2011-12]Status: DisposedITAT Pune28 Feb 2018AY 2011-12

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.1032/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2011-12 वष"

For Appellant: Dr. Vivek Aggarwal, CIT-DRFor Respondent: Shri Shrikant B. Kelkar

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

…पुणे "यायपीठ "यायपीठ "यायपीठ “बी "यायपीठ पुणे म"म"म"म" आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, पुणे अिधकरण पुणे पुणे बी बी” पुणे बी पुणे पुणे IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE "ी "ी डी "ी "ी डी. क"णाकरा क"णाकरा क"णाकरा राव क"णाकरा लेखा सद"य सद"य सद"य सद"य डी डी राव राव , लेखा राव लेखा लेखा एवं "ी "ी "ी िवकास "ी िवकास अव"थी अव"थी अव"थी, "याियक अव"थी "याियक "याियक सद"य "याियक सद"य सद"य केकेकेके सम" सद"य सम" सम" सम" एवं एवं एवं िवकास िवकास BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA No.1032/PUN/20…