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

Allied Finance P. Ltd., New Delhi vs. ACIT, Delhi

ITA 4089/DEL/1994[1990-91]Status: DisposedITAT Delhi19 Mar 2025AY 1990-91

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2015-16 Co-Operative Cane Vs. Income Tax Officer, Development Union Ltd., Ward-1(2), Cane Union, Hapur, Ghaziabad Uttar Pradesh Pan: Aaajc0224M (Appellant) (Respondent) With Assessment Year: 2010-11 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2012-13

Section 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 S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2015-16 Co-operative Cane Vs. Income Tax Officer, Development Union Ltd., Ward-1(2), Cane Union, Hapur, Ghaziabad Uttar Pradesh PAN: AAAJC0224M (Appellant) (Respondent) With Assessment Year: 2010-11 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2012-13 ITA No.4083 to 4089/Del/2024 & 4068/Del/2024 With Assessment Year: 2014-15 Co-operative Cane…

Nashik District Primary Teachers Co-Op Credit Society Ltd, Nashik vs. ITO Ward 1(1), Nashik

In the result, the appeal of the assessee in ITA No

ITA 2071/PUN/2024[2021-22]Status: DisposedITAT Pune28 Feb 2025AY 2021-22

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.2070 & 2071/Pun/2024 निर्धारण वर्ष / Assessment Years : 2018-19 & 2021-22 Nashik District Primary Teachers Co-Op Credit Society Ltd., Saraswati Complex, Malviya Chowk, Panchavatikaranja, Nashik-422002 Vs. Ito, Ward – 1(1), Nashik Pan: Aaaan2859D अपीलार्थी /Appellant प्रत्यर्थी / Respondent Assessee By : Shrisanket Joshi Department By : Shriramnath P. Murkunde Date Of Hearing : 31-12-2024 Date Of Pronouncement : 28-02-2025 आदेश / Order Per Astha Chandra, Jm : These Two Appeals Filed By The Assessee Is Directed Against The Two Separate Orders Both Dated 22.08.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)”] Pertaining To Assessment Year (“Ays”) 2018- 19 & 2021-22. Since The Issues Involved Are Identical The Same Were Heard Together & Are Disposed Of By This Common Order.

For Appellant: ShriSanket JoshiFor Respondent: ShriRamnath P. Murkunde

Section 143(1)Section 144Section 80PSection 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 Nos.2070 & 2071/PUN/2024 निर्धारण वर्ष / Assessment Years : 2018-19 & 2021-22 Nashik District Primary Teachers Co-op Credit Society Ltd., Saraswati Complex, Malviya Chowk, PanchavatiKaranja, Nashik-422002 Vs. ITO, Ward – 1(1), Nashik PAN: AAAAN2859D अपीलार्थी /Appellant प्रत्यर्थी / Respondent Assessee by : ShriSanket Joshi Department by : ShriRamnath P. Murkunde Date of hearing : 31-12-2024 Date of Pronouncement : 28-02-20…

Nashik District Primary Teachers Co-Op Credit Society Ltd, Nashik vs. ITO Ward 1(1), Nashik

In the result, the appeal of the assessee in ITA No

ITA 2070/PUN/2024[2018-19]Status: DisposedITAT Pune28 Feb 2025AY 2018-19

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

For Appellant: ShriSanket JoshiFor Respondent: ShriRamnath P. Murkunde

Section 143(1)Section 144Section 80PSection 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 Nos.2070 & 2071/PUN/2024 धििाारण वर्ा / Assessment Years : 2018-19 & 2021-22 Nashik District Primary Teachers ITO, Ward – 1(1), Co-op Credit Society Ltd., Nashik Saraswati Complex, Malviya Chowk, Vs. PanchavatiKaranja, Nashik-422002 PAN : AAAAN2859D अपीलार्थी /Appellant प्रत्यर्थी / Respondent Assessee by : ShriSanket Joshi Department by : ShriRamnath P. Murkunde Date of hearing : 31-12-2024 Date of 28-02-2025 Pronouncem…

Haveli Taluka Veej Kamgar Sahakari Pathsanstha Maryadit, Pune vs. Income Tax Officer Ward 6 (1) Pune, Pmt Building, Swargate

In the result, the appeal of the assessee is allowed

ITA 1428/PUN/2024[2017-18]Status: DisposedITAT Pune15 Jan 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1428/Pun/2024 निर्धारण वर्ष / Assessment Year : 2017-18 Haveli Taluka Veej Kamgar Sahakari Pathsanstha Maryadit, 415/2 A, Shrine Complex, Somvar Peth, Pune -411011 Vs. Income Tax Officer, Ward - 6(1), Pune Pan : Aaaah2281D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Department By : Date Of Hearing : Date Of Pronouncement : Shri Deepak S. Sasar Shri Ramnath P. Murkunde 05-11-2024 15-01-2025 आदेश / Order Per Astha Chandra, Jm : The Appeal Filed By The Assessee Is Directed Against The Order Dated 29.04.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)"] Pertaining To Assessment Year (“Ay”) 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal :- *1. The Ld. Cit(A) Has Wrongly Confirmed The Disallowance Of Deduction Of Rs.8,84,993/- Claimed By The Appellant U/S.80P (2)(A)(I) Of The Income Tax Act, 1961 Of Interest Income Earned From Deposit With Pdcc Bank. 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 Ld. Cit (A) Has Wrongly Confirmed The Disallowance Of Deduction U/S.80P Of Commission Receipts Of Rs.53,52,723/- After Deducting The Salary Expenses Of Rs.3,00,202/- From The Total Commission Receipts Of Rs.56,52,925/-. Being The Same Income Is Received From The Mseb On Account Of Running Cash Counter For Mseb Bill Payments & The Same Is Treated As Income From Other Sources. 4. The Appellant Crave Leave To Add, Delete, Amend, Alter, Vary And/Or Withdraw All Or Any One Of The Above Grounds Of Appeal.” 2

For Appellant: Department byFor Respondent: Date of hearing

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

…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.1428/PUN/2024 निर्धारण वर्ष / Assessment Year : 2017-18 Haveli Taluka Veej Kamgar Sahakari Pathsanstha Maryadit, 415/2 A, Shrine Complex, Somvar Peth, Pune -411011 Vs. Income Tax Officer, Ward - 6(1), Pune PAN : AAAAH2281D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Department by : Date of hearing : Date of Pronouncement : Shri Deepak S. Sasar Shri Ramnath P. Murkunde 05-11-2024 15-01-2025 आदेश / ORDER P…

Seahara Co-Oprative Cane Development Union Limited, Bijnor vs. ITO, Nazibabad, Bijnor

Appeal is allowed

ITA 4708/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Jan 2025AY 2020-21

Bench: Sh. Satbeer Singh Godara

For Appellant: Ms. Akansha, CAFor Respondent: Sh. Sanjay Kumar, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 4708/Del/2024 : Asstt. Year: 2020-21 Seohara Co-operative Cane Vs Income Tax Officer, Development Union Ltd., 34-Station Ward-3(1), Road, Seohara, Bijnor, Nazibabad Uttar Pradesh-246746 (APPELLANT) (RESPONDENT) PAN No. AABAS4970K Assessee by : Ms. Akansha, CA Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 06.01.2025 Date of Pronouncement: 06.01.2025 ORDER This assessee’s appeal for Assessment Year 2020-21, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-2…

Sahkari Ganna Vikas Samiti Limited, Badayun vs. ACIT - 2, Moradabad

Appeal is partly allowed

ITA 3985/DEL/2024[2017-18]Status: DisposedITAT Delhi06 Jan 2025AY 2017-18

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Sahkari Ganna Vikas Samiti Vs. Acit-2, Limited, Moradabad C/O-Ayyubi Chamber, Raniganj, Lakhimpur Kheri, Badaun, Uttar Pradesh Pan :Aazfs2514E (Appellant) (Respondent) Assessee By None Department By Sh. Sanjay Kumar, Sr. Dr

Section 10Section 143(3)Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2017-18 Sahkari Ganna Vikas Samiti Vs. ACIT-2, Limited, Moradabad C/o-Ayyubi Chamber, Raniganj, Lakhimpur Kheri, Badaun, Uttar Pradesh PAN :AAZFS2514E (Appellant) (Respondent) Assessee by None Department by Sh. Sanjay Kumar, Sr. DR Date of hearing 06.01.2025 Date of pronouncement 06.01.2025 ORDER This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and…

Saini Co Operative Tharift and Credit Society Ltd, Delhi vs. CIT(A)-NFAC, Delhi

ITA 836/DEL/2024[2015-2016]Status: DisposedITAT Delhi20 Dec 2024AY 2015-2016

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 834/Del/2024 : Asstt. Year : 2011-12 Ita No. 836/Del/2024 : Asstt. Year : 2015-16 Saini Co-Operative Thrift & Credit Vs Cit(A)-16, Society Ltd., 2420-2421, Bazar New Delhi-110002 Kamra Bangash, A. G. C. R. Central Delhi, New Delhi-110002 (Appellant) (Respondent) Pan No. Aabas8396K Assessee By : Sh. K. Sampath, Adv. & Sh. V. Rajkumar, Adv. Revenue By : Sh. Sahil Kumar Bansal, Sr. Dr Date Of Hearing: 12.12.2024 Date Of Pronouncement: 20.12.2024 Order Per Satbeer Singh Godara: These Assessee’S Twin Appeal In Ita No. 834/Del/2024 For Assessment Years 2011-12, Arise Against The Cit(A)-16, New Delhi’S Order Dated 06.08.2019 Passed In Case No. 10333/2018-19 In Proceedings U/S 143(3) R.W.S. 147 & It’S Latter Appeal Ita No. 836/Del/2024 For A.Y. 2015-16, Is Directed Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2023-24/1059607361(1) Dated 11.01.2024, In Proceedings U/S 271B Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. K. Sampath, Adv. &For Respondent: Sh. Sahil Kumar Bansal, Sr. DR

Section 143(3)Section 271BSection 80Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 834/Del/2024 : Asstt. Year : 2011-12 ITA No. 836/Del/2024 : Asstt. Year : 2015-16 Saini Co-operative Thrift and Credit Vs CIT(A)-16, Society Ltd., 2420-2421, Bazar New Delhi-110002 Kamra Bangash, A. G. C. R. Central Delhi, New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AABAS8396K Assessee by : Sh. K. Sampath, Adv. & Sh. V. Rajkumar, Adv. Revenue by : Sh. Sahil Kumar Bansal, Sr. DR Date of Hearing: 12.12.2024 Date of Pronouncement: 20.12.2024 ORDE…

Saini Co Operative Tharift and Credit Society Ltd, Delhi vs. CIT(A)-16, Delhi

ITA 834/DEL/2024[2011-2012]Status: DisposedITAT Delhi20 Dec 2024AY 2011-2012

For Appellant: Sh. K. Sampath, Adv. &For Respondent: Sh. Sahil Kumar Bansal, Sr. DR

Section 143(3)Section 271BSection 80Section 80PSection 80P(2)(a)

Maliyana Co-Operative Cane Development Union, Gorakhpur vs. ITO, Ward-1(1)(4), Meerut

Appeal is allowed in above terms

ITA 1874/DEL/2023[2017-18]Status: DisposedITAT Delhi12 Dec 2024AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 1874/Del/2023 : Asstt. Year : 2017-18 Maliyana Co-Operative Cane Vs Income Tax Officer, Development Union, C/O D. S. Kohli, Ward-1(1)(4), F.F.-06, Narayan Tower, Gandhi Meerut, U.P. Ashram Lane, Golghar, Gorakhpur, U.P.-273001 (Appellant) (Respondent) Pan No. Aaaam6185F Assessee By : Sh. Ibad Mushtaq, Adv. Revenue By : Sh. Akhilesh Kumar Yadav, Sr. Dr Date Of Hearing: 05.12.2024 Date Of Pronouncement: 12.12.2024 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2017-18, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2023-24/1051871860(1) Dated 05.04.2023 In Proceedings U/S 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Ibad Mushtaq, AdvFor Respondent: Sh. Akhilesh Kumar Yadav, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh, Accountant Member ITA No. 1874/Del/2023 : Asstt. Year : 2017-18 Maliyana Co-operative Cane Vs Income Tax Officer, Development Union, C/o D. S. Kohli, Ward-1(1)(4), F.F.-06, Narayan Tower, Gandhi Meerut, U.P. Ashram Lane, Golghar, Gorakhpur, U.P.-273001 (APPELLANT) (RESPONDENT) PAN No. AAAAM6185F Assessee by : Sh. Ibad Mushtaq, Adv. Revenue by : Sh. Akhilesh Kumar Yadav, Sr. DR Date of Hearing: 05.12.2024 Date of Pronouncement: 12.12.2024 ORDER Per Satbeer Singh Godara, Judicial M…

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…

Sharadchandrika Nagari Sahakari Patsanstha Maryadit, Jalgaon vs. ITO Ward1(4), Jalgaon

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

ITA 1767/PUN/2024[2017-18]Status: DisposedITAT Pune10 Oct 2024AY 2017-18

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1767/Pun/2024 "नधा"रण वष" / Assessment Year : 2017-18

For Appellant: Shri Shubham RathiFor Respondent: Shri B.S. Rajpurohit

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1767/PUN/2024 "नधा"रण वष" / Assessment Year : 2017-18 Sharadchandrika Nagari Sahakari Vs. ITO, Ward-1(4), Patsanstha Maryadit, Jalgaon Ambedkar Chowk, Papaji Market, Chopda, Dist. Jalgaon-425107 Maharashtra PAN : AABAS5992B Appellant Respondent Assessee by : Shri Shubham Rathi Revenue by : Shri B.S. Rajpurohit Date of hearing : 10.10.2024 Date of pronouncement : 10.10.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the appellant society directed against the…

Dr Chandrakant Davtale Path Sanstha Maryadit Ganeshwadi, Ganeshwadi Shirol vs. Ward-1, Ichalkaranji

The appeal of the assessee stands ALLOWED

ITA 1256/PUN/2024[2014-15]Status: DisposedITAT Pune01 Oct 2024AY 2014-15

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No. 1256/Pun/2024 निर्धारण वषा / Assessment Year : 2014-15 Dr Chandrakant Davtale Path Sanstha Maryadit Ganeshwadi. At: Ganeshwadi, Tal. Shirol, Kolhapur-416115 Pan: Aabad0278M . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Hari Krishan [‘Ld. AR’]For Respondent: Mr BS Rajpurohit [‘Ld. DR’]

Section 147Section 250Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘SMC’ BENCH, PUNE BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND HON’BLE SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No. 1256/PUN/2024 निर्धारण वषा / Assessment Year : 2014-15 Dr Chandrakant Davtale Path Sanstha Maryadit Ganeshwadi. At: Ganeshwadi, Tal. Shirol, Kolhapur-416115 PAN: AABAD0278M . . . . . . . अपीलार्थी / Appellant बिधम / V/s Income Tax Officer, Ward-1, Ichalkaranji . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Mr Hari Krishan [‘Ld. AR’] Revenue by : Mr BS Rajpurohit [‘Ld. DR’] सुनवाई की तारीख / Date of…

Malharimartand Machimar Vividh Karykari Sahakari Siciety Ltd, Alibag vs. The Income Tax Officer, Ward-3, Panvel

In the result, the appeal filed by the appellant society stands allowed

ITA 1550/PUN/2024[2020-21]Status: DisposedITAT Pune19 Sept 2024AY 2020-21

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1550/Pun/2024 "नधा"रण वष" / Assessment Year : 2020-21

For Appellant: NoneFor Respondent: Shri B.S. Rajpurohit

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1550/PUN/2024 "नधा"रण वष" / Assessment Year : 2020-21 Malharimartand Machimar Vividh Vs. ITO, Ward-3, Karyakari Sahakari Society Limited, Panvel At Rewas-Bodni, Saral-Alibag-402209, Maharashtra PAN : AAEFM3716H Appellant Respondent Assessee by : None Revenue by : Shri B.S. Rajpurohit Date of hearing : 19.09.2024 Date of pronouncement : 19.09.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of National Faceless Appeal Ce…

Income Tax Officer, Ward-1(1), Nashik vs. Mico Employees Credit Coop Society Ltd., Nashik

In the result, the appeal of the Revenue is dismissed

ITA 281/PUN/2024[2017-18]Status: DisposedITAT Pune18 Sept 2024AY 2017-18

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

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Ramnath P. Murkunde

Section 143(2)Section 56Section 80(2)(d)Section 80PSection 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.281/PUN/2024 धििाारण वर्ा / Assessment Year : 2017-18 Income Tax Officer, Mico Employees Credit Co-op. Society Ltd., Ward – 1(1), Nashik G-32, MIDC Satpur, Nashik – 422001 Vs. PAN : AAATM3610L अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Nikhil S. Pathak Department by : Shri Ramnath P. Murkunde Date of hearing : 01-07-2024 Date of 18-09-2024 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM :…

Adarsh Gramin Bigar Sheti Sahakari Patsanstha Limited, Ahmednagar vs. Commissioner of Income Tax (A), Pune

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

ITA 1536/PUN/2024[2018-19]Status: DisposedITAT Pune18 Sept 2024AY 2018-19

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1536/Pun/2024 "नधा"रण वष" / Assessment Year : 2018-19

For Appellant: Shri Devendra A. PaatilFor Respondent: Shri B.S. Rajpurohit

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1536/PUN/2024 "नधा"रण वष" / Assessment Year : 2018-19 Adarsh Gramin Bigar Sheti Vs. CIT(A), Pune Sahakari Patsanstha Limited, At post Ralegan Siddhi, Tal. Parner, Dist. Ahmednagar – 414 302 Maharashtra PAN : AACAA1105H Appellant Respondent Assessee by : Shri Devendra A. Paatil Revenue by : Shri B.S. Rajpurohit Date of hearing : 17.09.2024 Date of pronouncement : 18.09.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of…

Kolhapur District Chemist Co Op Credit Society Limited, Kolhapur vs. Dy. CIT Circle 1, Kolhapur

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

ITA 1517/PUN/2024[2020-2021]Status: DisposedITAT Pune18 Sept 2024AY 2020-2021

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1517/Pun/2024 "नधा"रण वष" / Assessment Year : 2020-21 Kolhapur District Chemist Coop. Vs. Dcit, Circle-1, Credit Society Limited, Kolhapur 451, E-Ward, Chemist Bhavan, Kevis Plaza, Kolhapur – 416 001 Maharashtra Pan : Aabak1663K Appellant Respondent

For Appellant: Shri Mayuresh DoshiFor Respondent: Shri B.S. Rajpurohit

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1517/PUN/2024 "नधा"रण वष" / Assessment Year : 2020-21 Kolhapur District Chemist Coop. Vs. DCIT, Circle-1, Credit Society Limited, Kolhapur 451, E-Ward, Chemist Bhavan, Kevis Plaza, Kolhapur – 416 001 Maharashtra Pan : AABAK1663k Appellant Respondent Assessee by : Shri Mayuresh Doshi (through Virtual) Revenue by : Shri B.S. Rajpurohit Date of hearing : 18.09.2024 Date of pronouncement : 18.09.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the appellant societ…

Shri Swami Vivekanand Shikshan Sansthechya Sevakanchi Sahakari Patsanstha, Kolhapur vs. Income Tax Officer, Kolhapur

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

ITA 1484/PUN/2024[2017-18]Status: DisposedITAT Pune18 Sept 2024AY 2017-18

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1484/Pun/2024 "नधा"रण वष" / Assessment Year : 2017-18

For Appellant: Shri Pramod ShingteFor Respondent: Shri B.S. Rajpurohit

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1484/PUN/2024 "नधा"रण वष" / Assessment Year : 2017-18 Shri Swami Vivekanand Shikshan Vs. Income Tax Officer, Sansthechya Sevakanchi Sahakari Kolhapur Patsanstha, 726/A/101, Sai Plaza, Shahupuri – 416101, Maharashtra PAN : AAAAS1568A Appellant Respondent Assessee by : Shri Pramod Shingte (through Virtual) Revenue by : Shri B.S. Rajpurohit Date of hearing : 18.09.2024 Date of pronouncement : 18.09.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee di…

K1104 Elaamuthur Primary Agricultural Co-Operative Credit Scoiety, Tiruppur vs. ITO, Ward 2(4), Tiruppur

In the result, appeals filed by the assessee for both the

ITA 1041/CHNY/2024[2017-18]Status: DisposedITAT Chennai18 Sept 2024AY 2017-18

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 1040 & 1041/Chny/2024 िनधा"रणवष" / Assessment Years: 2016-17 & 2017-18 K 1104 Elayamuthur Primary Income Tax Officer, Agricultural Co-Operative Credit V. Ward -2(4), Society, Tirupur. Elayamuthur, Udumalpet, Tirupur – 642 154. [Pan: Aabak-3636-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. S. Sridhar, Advocate ""यथ"क"ओरसे/Respondent By : Shri. R.V. Aroonprasaad, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 23.07.2024 घोषणाकीतारीख/Date Of Pronouncement : 18.09.2024

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. R.V. AroonPrasaad, Addl.CIT

Section 143(1)Section 143(3)Section 80PSection 80P(2)(d)Section 80P(4)

…आयकरअपीलीयअिधकरण,‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी एसएसिव"ने"रिव, , , , "याियकसद"यएवं"ी एस. आर.रघुनाथा, , , , लेखा सद"यके सम" BEFORE SHRI S.S. VISWANETHRA RAVI, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 1040 & 1041/Chny/2024 िनधा"रणवष" / Assessment Years: 2016-17 & 2017-18 K 1104 Elayamuthur Primary Income Tax Officer, Agricultural Co-operative Credit v. Ward -2(4), Society, Tirupur. Elayamuthur, Udumalpet, Tirupur – 642 154. [PAN: AABAK-3636-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant by : S…

K1104 Elayamuthur Promary Agricultural Co-Operative Credit Society, Tiruppur vs. ITO, Ward 2(4), Tiruppur

In the result, appeals filed by the assessee for both the

ITA 1040/CHNY/2024[2016-17]Status: DisposedITAT Chennai18 Sept 2024AY 2016-17

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. R.V. AroonPrasaad, Addl.CIT

Section 143(1)Section 143(3)Section 80PSection 80P(2)(d)Section 80P(4)

R&De (Engrs) Employees Co-Op. Credit Society, Pune vs. ITO, Ward 7(3), Pune

In the result, the appeal of the assessee is allowed

ITA 762/PUN/2024[2021-22]Status: DisposedITAT Pune11 Sept 2024AY 2021-22

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

For Appellant: Shri A.V. IyerFor Respondent: Shri Sourabh Nayak

Section 143(1)(a)Section 143(2)Section 143(3)Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.762/PUN/2024 धििाारण वर्ा / Assessment Year : 2021-22 R & DE (Engrs) Employees Co-op. Credit Income Tax Officer, Society Limited, Ward – 7(3), Pune Dighi Alandi Road, Kalas, Pune-411015 Vs. PAN : AACAR6160K अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri A.V. Iyer Department by : Shri Sourabh Nayak Date of hearing : 08-07-2024 Date of 11-09-2024 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM…