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

Shri Vivekvardhini Nagari Sahakari Patsanstha Ltd, Jalgaon vs. ITO, Ward 1(4), Jalgaon

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

ITA 888/PUN/2024[2020-21]Status: DisposedITAT Pune05 Aug 2024AY 2020-21

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita No.888/Pun/2024 "नधा"रण वष" / Assessment Year : 2020-21

For Respondent: Shri Naimish Dixik

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.888/PUN/2024 "नधा"रण वष" / Assessment Year : 2020-21 Shri Vivekvardhini Nagari Vs. ITO, Ward-1(4), Sahakari Patsanstha Ltd., Jalgaon House No.2030/6486, Vivek Bhuvan, Jamner Road, Pachora, Jalgaon – 424201 Maharashtra PAN : AAZAS8226N Appellant Respondent : Shri Naimish Dixik Assessee by Revenue by : Shri Sourabh Nayak : 24.07.2024 Date of hearing Date of pronouncement : 05.08.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal file…

Sangola Taluka Prathamik Shikshak Co Op Credit Soceity Limited Sangola, Sangola vs. Pr. CIT -4 Pune, Pune

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

ITA 803/PUN/2024[2018-19]Status: DisposedITAT Pune24 Jul 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita No.803/Pun/2024 "नधा"रण वष" /Assessment Year : 2018-19 Sangola Taluka Prathamik Shikshak Vs. Pr.Cit-4, Coop. Credit Society Limited, Sangola Pune Sangola, Tal Sangola, Dist. Solapur – 413 307 Maharashtra Pan : Aahas6075P Appellant Respondent

For Appellant: NoneFor Respondent: Shri Ajay Kumar Keshari

Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.803/PUN/2024 "नधा"रण वष" /Assessment Year : 2018-19 Sangola Taluka Prathamik Shikshak Vs. Pr.CIT-4, Coop. Credit Society Limited, Sangola Pune Sangola, Tal Sangola, Dist. Solapur – 413 307 Maharashtra PAN : AAHAS6075P Appellant Respondent Assessee by : None Revenue by : Shri Ajay Kumar Keshari Date of hearing 22.07.2024 : Date of pronouncement : 24.07.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed aga…

Sree Kanyaka Mutually Aided Co-Op Thrift Credit and Marketg. Society Limited, Hindupur vs. Income Tax Officer, Ward 1, Hindupur

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

ITA 224/HYD/2024[2018-19]Status: DisposedITAT Hyderabad22 Jul 2024AY 2018-19

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia

For Appellant: Shri D. Shree Raksha, CAFor Respondent: Shri Shakeer Ahamed, DR

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

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER ITA No.224/Hyd/2024 and ITA No.602/Hyd/2024 Assessment Years: 2018-19 and 2020-21 Sree Kanyaka Mutually Aided Vs. The Income Tax Officer, Ward – 1, Co-op Thrift Credit and Hindupur. Marketing Society Limited, Hindupur. PAN : AANAS8503L (Appellant) (Respondent) Assessee by: Shri D. Shree Raksha, CA Revenue by: Shri Shakeer Ahamed, DR Date of hearing: 03.07.2024 Date of pronouncement: 22.07.2024 O R D E R PER BENC…

Anant Nagari Sahakari Patsanstha Maryadit, Pune vs. PCIT, Pune-4, Pune

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

ITA 636/PUN/2024[2018-19]Status: DisposedITAT Pune10 Jul 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.636/Pun/2024 िनधा"रण वष" /Assessment Year : 2018-19 Anant Nagari Sahakari Patsanstha Vs. Pr.Cit-4, Maryadit, Pune Ist Floor, Panbajar Building, Chattrapati Shivaji Maharaj Market Yard, Bibwewadi, Pune – 411 037 Maharashtra Pan : Aaaaa4259L Appellant Respondent

For Appellant: Smt. Deepa KhareFor Respondent: Shri Keyur Patel

Section 263Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.636/PUN/2024 िनधा"रण वष" /Assessment Year : 2018-19 Anant Nagari Sahakari Patsanstha Vs. Pr.CIT-4, Maryadit, Pune Ist Floor, Panbajar Building, Chattrapati Shivaji Maharaj Market Yard, Bibwewadi, Pune – 411 037 Maharashtra PAN : AAAAA4259L Appellant Respondent Assessee by : Smt. Deepa Khare Revenue by : Shri Keyur Patel Date of hearing : 09.07.2024 Date of pronouncement : 10.07.2024 आदेश आदेश / ORDER आदेश आदेश PER INTURI RAMA RAO, AM: This is a…

Shri Sai Arihant Nagari Sahakari Patsanstha Ltd, Ahmednagar vs. ITO, Ward-1, Ahmednagar

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

ITA 724/PUN/2024[2020-21]Status: DisposedITAT Pune02 Jul 2024AY 2020-21

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.723 & 724/Pun/2024 "नधा"रण वष" /Assessment Years : 2018-19 & 2020-21

For Appellant: Smt. Deepa KhareFor Respondent: Shri Akhilesh Srivastava

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.723 & 724/PUN/2024 "नधा"रण वष" /Assessment Years : 2018-19 & 2020-21 Shri Sai Arihant Nagari Sahakari Vs. ITO, Ward-1, Patsantha Ltd., Ahmednagar A/P/ Shirdi, Tal. Rahata, Ahmednagar – 423109 Maharashtra PAN : AAABS0599Q Appellant Respondent Assessee by : Smt. Deepa Khare Revenue by : Shri Akhilesh Srivastava Date of hearing : 02.07.2024 Date of pronouncement : 02.07.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: These are two appeals filed by th…

Shri Sai Arihant Nagari Sahakari Patsanstha Ltd, Ahmednagar vs. ITO, Ward-1, Ahmednagar, Ahemdnagar

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

ITA 723/PUN/2024[2018-19]Status: DisposedITAT Pune02 Jul 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.723 & 724/Pun/2024 "नधा"रण वष" /Assessment Years : 2018-19 & 2020-21

For Appellant: Smt. Deepa KhareFor Respondent: Shri Akhilesh Srivastava

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

Income-Tax Officer, Ward - 3, Satara vs. M/S. Shri Bhairavnath Multi State Co-Operative Credit Society Ltd, Satara

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

ITA 2484/PUN/2017[2014-15]Status: DisposedITAT Pune27 Jun 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.2484/Pun/2017 "नधा"रण वष" /Assessment Year : 2014-15 Ito, Ward-3, Vs. M/S. Shri Bhairavnath Multistate Satara Cooperative Credit Society Ltd., 48, Laxminagar, Deccan Chowk, Phaltan, Tal. Phaltan, Dist. Satara-415523 Maharashtra Pan : Aaeas8344J Appellant Respondent

For Respondent: Shri Ramnath P. Murkunde

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2484/PUN/2017 "नधा"रण वष" /Assessment Year : 2014-15 ITO, Ward-3, Vs. M/s. Shri Bhairavnath Multistate Satara Cooperative Credit Society Ltd., 48, Laxminagar, Deccan Chowk, Phaltan, Tal. Phaltan, Dist. Satara-415523 Maharashtra PAN : AAEAS8344J Appellant Respondent Assessee by Dr. Prayag Jha & Shri Prateek Jha : Revenue by : Shri Ramnath P. Murkunde Date of hearing : 27.06.2024 Date of pronouncement : 27.06.2024 आदेश / ORDER PER INTURI RA…

Greaves Saommha Kamgar Sahakari Path Pedhi Maryadit, Pune vs. Pr. CIT-3, Pune

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

ITA 345/PUN/2024[2018-19]Status: DisposedITAT Pune26 Jun 2024AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.345/Pun/2024 "नधा"रण वष" /Assessment Year : 2018-19

For Appellant: Shri Piyush Bafna &For Respondent: Shri Keyur Patel, CIT-DR

Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.345/PUN/2024 "नधा"रण वष" /Assessment Year : 2018-19 Greaves Samooha Kamgar Vs. Pr.CIT-3, Sahakari Path Pedhi Maryadit, Pune Old Mumbai Pune Road, Chinchwad, Pune 411 019 Maharashtra PAN : AAATG4293P Appellant Respondent Assessee by : Shri Piyush Bafna & Shri Akash Parekh Revenue by : Shri Keyur Patel, CIT-DR Date of hearing : 26.06.2024 Date of pronouncement : 26.06.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by t…

Assistant Commissioner of Income Tax, Tarabai Park, Kolhapur vs. Kolhapur Zilla Sahakari Dudh Utpadak Sangh Limited, Kolhapur

ITA 301/PUN/2024[2020-21]Status: HeardITAT Pune10 Jun 2024AY 2020-21

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.0301/Pun/2024 निर्धारण वषा / Assessment Year : 2020-21 Asstt. Commissioner Of Income Tax, Kolhapur . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Kolhapur Zilla Sahakari Dudh Utpadak Sangh Ltd. B-1 Midc, Gokul Shirgaon, Kolhapur-416234 Pan: Aaaak0230D . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mr Pranjal Phadnis [‘Ld. Ar’] Revenue By : Mr Keyur Patel & Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 30/05/2024 घोषणा की तारीख / Date Of Pronouncement : 10/06/2024 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Filed U/S 253(2) Of The Income Tax Act [‘The Act’] By The Revenue Challenges The Order Of National Faceless Appeal Centre, Delhi [‘Nfac/Cit(A)’] In Din & Order Itba/Nfac/S/250/2023-24/1058957688(1) Dt. 21/12/2023 Passed U/S 250 Of The Act Which In Turn Arisen Out Of Respective Orders Of Assessment Passed U/S 143(3) R.W.S. 144B Of The Act.

For Appellant: Mr Pranjal Phadnis [‘Ld. AR’]For Respondent: Mr Keyur Patel & Ramnath Murkunde [‘Ld. DR’]

Section 143(2)Section 143(3)Section 250Section 253(2)Section 80GSection 80PSection 80P(2)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘A’ BENCH, PUNE BEFORE HON’BLE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No.0301/PUN/2024 निर्धारण वषा / Assessment Year : 2020-21 Asstt. Commissioner of Income Tax, Kolhapur . . . . . . . अपीलार्थी / Appellant बिधम / V/s. Kolhapur Zilla Sahakari Dudh Utpadak Sangh Ltd. B-1 MIDC, Gokul Shirgaon, Kolhapur-416234 PAN: AAAAK0230D . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Mr Pranjal Phadnis [‘Ld. AR’] Revenue by : Mr Keyur Patel & Ramnath Murkunde [‘Ld. DR’] सुनवाई की तारीख / Date of…

Yogiraj Nagari Sahkari Patsanstha Maryadit, Pune vs. ITO, Ward 2(2), Pune

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

ITA 1152/PUN/2023[2020-21]Status: DisposedITAT Pune06 Jun 2024AY 2020-21

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita No.1152/Pun/2023 "नधा"रण वष" Assessment Year : 2020-21

For Appellant: Shri Rohit KasatFor Respondent: Shri Sourabh Nayak

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1152/PUN/2023 "नधा"रण वष" Assessment Year : 2020-21 Yogiraj Nagari Sahkari Vs. ITO, Ward-2(2), Patsanstha Maryadit, Pune 249, Bhagyashri Chambers, Vidhate Murkute Vasti, Baner, Pune 411 019 Maharashtra PAN : AAAAY0900A Appellant Respondent Assessee by : Shri Rohit Kasat Revenue by : Shri Sourabh Nayak Date of hearing 06.06.2024 : Date of pronouncement : 06.06.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee dir…

Indapur Taluka Prathmik Shikshakanchi Sahakari Patasnatha Maryadit, Pune vs. Income Taxofficer, Ward 14(5), Pune

In the result, the appeal of the assessee is allowed

ITA 348/PUN/2024[2018-19]Status: DisposedITAT Pune04 Jun 2024AY 2018-19

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

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde

Section 143(1)(a)Section 143(2)Section 143(3)Section 56Section 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.348/PUN/2024 धििाारण वर्ा / Assessment Year : 2018-19 Indapur Taluka Prathmik Income Tax Officer, Shikshakanchi Sahakari Ward – 14(5), Pune Patasnatha Maryadit, Vs. At Post – Indapur, Tal.-Indapur, Dist.-Pune – 413106 Maharashtra PAN : AAAAI1014K अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Pramod S. Shingte Department by : Shri Ramnath P. Murkunde Date of hearing : 21-05-2024 Date of 04-06-2024…

Talegaon Nagari Sahakari Patsanstha Limited, Pune vs. Income Tax Officer Ward-9(3), Pune

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

ITA 743/PUN/2024[2020-21]Status: DisposedITAT Pune03 Jun 2024AY 2020-21

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita No.743/Pun/2024 "नधा"रण वष" Assessment Year : 2020-21 Talegaon Nagari Sahakari Vs. Ito, Ward-9(3), Patsanstha Limited, Pune Bajar Peth, Talegaon Dabhade, Tal. Maval, Dist. Pune 410506 Maharashtra Pan : Aabat3160G Appellant Respondent

For Appellant: NoneFor Respondent: Shri Sourabh Nayak

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.743/PUN/2024 "नधा"रण वष" Assessment Year : 2020-21 Talegaon Nagari Sahakari Vs. ITO, Ward-9(3), Patsanstha Limited, Pune Bajar Peth, Talegaon Dabhade, Tal. Maval, Dist. Pune 410506 Maharashtra PAN : AABAT3160G Appellant Respondent Assessee by : None Revenue by : Shri Sourabh Nayak Date of hearing : 03.06.2024 Date of pronouncement : 03.06.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the orde…

Shri Hariom Nagari Sahakari Patsanstha Maryadit, Nashik vs. Income Tax Officer Ward-1(1), Nashik

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

ITA 680/PUN/2024[2020-21]Status: DisposedITAT Pune03 Jun 2024AY 2020-21

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.679 & 680/Pun/2024 "नधा"रण वष" Assessment Years : 2018-19 & 2020-21

For Respondent: Shri Shanshank Deogadkar

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.679 & 680/PUN/2024 "नधा"रण वष" Assessment Years : 2018-19 & 2020-21 Shri Hariom Nagari Sahakari Vs. ITO, Ward-1(1), Patsanstha Maryadit, Nashik 1, Malegaon Road, Satana, Nashik 423 301 Maharashtra PAN : AAAJH0183R Appellant Respondent Assessee by Shri Pramod Shingte : Revenue by : Shri Shanshank Deogadkar Date of hearing : 03.06.2024 Date of pronouncement : 03.06.2024 आदेश / ORDER PER BENCH: These two appeals filed by the assessee are direct…

Shri Hariom Nagari Sahakari Patsanstha Maryadit, Nashik vs. Income Tax Officer Ward-1(1), Nashik

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

ITA 679/PUN/2024[2018-19]Status: DisposedITAT Pune03 Jun 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.679 & 680/Pun/2024 "नधा"रण वष" Assessment Years : 2018-19 & 2020-21

For Respondent: Shri Shanshank Deogadkar

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

Paisafund Gramin Bigar Steti Sahakari Pat Sanstha Maryadit Surli, Satara vs. ITO Ward 1, Satara

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

ITA 749/PUN/2024[2018-19]Status: DisposedITAT Pune31 May 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita No.749/Pun/2024 "नधा"रण वष" Assessment Year : 2018-19 Paisafund Gramin Bigar Sheti Vs. Ito, Ward-1, Sahakari Pat Sanstha Maryadit Satara Surli, At Post Surli, Karad, Satara – 415 110 Maharashtra Pan : Aagap3077R Appellant Respondent

For Appellant: Shri Kishor PhadkeFor Respondent: Shri R.Y. Balawade

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.749/PUN/2024 "नधा"रण वष" Assessment Year : 2018-19 Paisafund Gramin Bigar Sheti Vs. ITO, Ward-1, Sahakari Pat Sanstha Maryadit Satara Surli, At Post Surli, Karad, Satara – 415 110 Maharashtra PAN : AAGAP3077R Appellant Respondent Assessee by : Shri Kishor Phadke Revenue by : Shri R.Y. Balawade Date of hearing : 31.05.2024 Date of pronouncement 31.05.2024 : आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed a…

Ramling Gramin Bigarsheti Sahakari Patsanstha Limited, Ahmednagar vs. The Income Tax Officer Ward 2, Ahmednagar, Ahemdnagar

In the result, all the three appeals filed by the assessee are allowed

ITA 728/PUN/2024[2020-21]Status: DisposedITAT Pune30 May 2024AY 2020-21

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.726 To 728/Pun/2024 "नधा"रण वष" Assessment Years : 2017-18, 2018-19 & 2020-21

For Respondent: Shri RY. Balawade

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.726 to 728/PUN/2024 "नधा"रण वष" Assessment Years : 2017-18, 2018-19 & 2020-21 Ramling Gramin Bigarsheti Vs. ITO, Ward-2, Sahakari Patsanstha Limited, Ahmednagar At Post Wadzire, Taluka Parner, Dist. Ahmednagar – 414 302 Maharashtra PAN : AAABR0303B Appellant Respondent Assessee by None : Revenue by : Shri RY. Balawade Date of hearing : 30.05.2024 Date of pronouncement : 30.05.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: These three appeals fil…

Ramling Gramin Bigarsheti Sahakari Patsanstha Limited, Ahmednagara vs. The Income Tax Officer Ward 2, Ahmednagar

In the result, all the three appeals filed by the assessee are allowed

ITA 727/PUN/2024[2018-19]Status: DisposedITAT Pune30 May 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.726 To 728/Pun/2024 "नधा"रण वष" Assessment Years : 2017-18, 2018-19 & 2020-21

For Respondent: Shri RY. Balawade

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

Ramling Gramin Bigarsheti Sahakari Patsanstha Limited, Ahmednagar vs. The Income Tax Officer Ward 2, Ahmednagar, Ahemdnagar

In the result, all the three appeals filed by the assessee are allowed

ITA 726/PUN/2024[2017-18]Status: DisposedITAT Pune30 May 2024AY 2017-18

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.726 To 728/Pun/2024 "नधा"रण वष" Assessment Years : 2017-18, 2018-19 & 2020-21

For Respondent: Shri RY. Balawade

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

Income Tax Officer, Ward 1(1), Nashik vs. Swa Ashokrao Bankar Nagari Sahakari Patsanstha Maryadit, Nashik

In the result, the appeal is dismissed

ITA 58/PUN/2024[2020-21]Status: DisposedITAT Pune14 May 2024AY 2020-21

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2020-21

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Sourabh Nayak, Addl.CIT

Section 143(2)Section 57Section 80(2)(d)Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Assessment Year : 2020-21 ITO, Ward 1(1), Nashik Swa Ashokrao Bankar Nagari Sahakari Patsanstha Maryadit Vs. 1 Sanskruti, Pimpalgaon Basawant, Niphad, Nashik – 422209 PAN : AAAAA2084K (Appellant) (Respondent) Assessee by : Shri Pramod S Shingte Department by : Shri Sourabh Nayak, Addl.CIT Date of hearing : 02-05-2024 Date of pronouncement : 14-05-2024 O R D E R PER R. K. PANDA, VP : This appeal filed by the Revenue is directed against the order dated 15.11.2023 of the CIT(A…

Ceat Limited (Tyredivision) Empoyees Co Op Credit Soceity Limited, Nashik vs. Income Tax Officer, Nashik

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

ITA 633/PUN/2024[2015-16]Status: DisposedITAT Pune06 May 2024AY 2015-16

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.633/Pun/2024 "नधा"रण वष" Assessment Year : 2015-16

For Respondent: Shri Manoj Tripathi

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.633/PUN/2024 "नधा"रण वष" Assessment Year : 2015-16 CEAT Limited (Tyre division) Vs. ITO, Nashik Employees Coop. Credit Society Limited, 82, MIDC, Satpur, Nashik 422 007, Maharashtra PAN : AAAAC7277N Appellant Respondent Assessee by None : Revenue by : Shri Manoj Tripathi Date of hearing : 02.05.2024 Date of pronouncement : 06.05.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of A…