What is Mavilayi Service Co-operative Bank Ltd. v. CIT authority for?

Section 80P(4) serves as a proviso to Section 80P(1) and (2), excluding only cooperative banks that are cooperative societies and possess an RBI license for banking business. Its purpose is to exclude cooperative banks operating like commercial banks that lend money to the public.

How many judgments cite Mavilayi Service Co-operative Bank Ltd. v. CIT?

999 judgments on BharatTax cite Mavilayi Service Co-operative Bank Ltd. v. CIT (431 ITR 1), spanning 2017 to 2026.

Which sections of the Income Tax Act does Mavilayi Service Co-operative Bank Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 80P(2)(d), Section 80P(4), Section 80P(2)(a)(i), Section 80P, Section 143(3), Section 250.

Mavilayi Service Co-operative Bank Ltd. v. CIT (431 ITR 1)

Twinstar Jupiter Co-Op Hsg Soc Ltd, Mumbai vs. ITO, Ward 30(1)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 3654/MUM/2025[2021-22]Status: DisposedITAT Mumbai31 Jul 2025AY 2021-22

Bench: Shri Amit Shukla & Smt. Renu Jauhriआयकर अपील सुं./Ita No. 3654/Mum/2025 (नििाारण वर्ा/Assessment Year: 2021-22) Twinstar Jupiter Co- V/S. Income Tax Officer, Operative Hsg Soc Ltd बिाम Ward 30(1)(1), Mumbai 41 Jupiter Apartments, Kautilya Bhavan, Mumbai Cufe Parade, Colaba, 400051 Mumbai 400005. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaabt0015E Appellant/अपीलार्थी .. Respondent/प्रनिवादी निर्ााररती की ओर से /Assessee By: Shri Ashok Patil राजस्व की ओर से /Revenue By: Shri Asif Karmali (Sr Dr)

For Appellant: Shri Ashok PatilFor Respondent: Shri Asif Karmali (SR DR)

Section 143(1)(a)Section 250Section 80Section 80PSection 80P(2)(d)

…cooperative society (not a bank or other entity). iii. The payee society was a duly registered cooperative society under the relevant law. 5. The CIT(A) ignored binding judicial precedents, including: a. Mavilayi Service Cooperative Bank Ltd. vs. CIT [(2021) 432 ITR 1 (SC)] - Liberal interpretation of Section 80P. b. New Ideal Co-operative Housing society Ltd. V/s ITO Ward 19(2)(4), ITA No. 2681/Mum/2019 The claim u/s 80(P) cannot be disallowed u's 143(1)(a)/deduction allowed u/s 80P(2)(d) on interest from cooperative banks c. Thorapadi-Urban-Co-op-Credit-Society-Limited-Vs-ITO (Case W.P.Nos. 11172, 11174, 11177…

B.S.N.L Employees Junior Co Operative Credit Society Limited, Mumbai vs. ITO Ward 17(1)(2), Mumbai

In the result, the Assessee’s appeal is allowed

ITA 3263/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Jul 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2017-18

For Appellant: Shri Shekhar Patwardhan, Ld. ARFor Respondent: Shri Letaqat Ali Aafaqui, Ld. Sr. AR

Section 143(3)Section 144BSection 250Section 263Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Assessment Year: 2017-18 M/s. B.S.N.L. Employees Commissioner of Income Junior Co-operative Credit Tax (Appeals), Society Limited, National Faceless Appeal Mr. Suresh Anant Dhulap Centre/Ward 17(1)(2), Vs. Secretary Mumbai - 400026 1 1ST Floor, BSNL Office of CTO, M.G. Road, Fort Mumbai – 400 001 PAN: AAAAT8885H (Appellant) (Respondent) Present for: Assessee by : Shri Shekhar Patwardhan, Ld. AR. Revenue by : Shri Letaqat Ali Aafaqui, Ld. Sr. AR Da…

Shri Mahaveer Co-Operative Credit Society Ltd, Alagur vs. Income Tax Officer, Alagur

ITA 6/BANG/2025[2016-17]Status: DisposedITAT Bangalore25 Jul 2025AY 2016-17

Bench: Shri Prashant Maharishi

Section 143(2)Section 143(3)Section 18Section 40Section 80PSection 80P(2)(a)Section 80P(2)(d)

…ve Society Limited (2017) 9 SCC 364 in the another decision of the larger bench of the Honourable Supreme Court in Mavilayi Service Co-operative Bank Ltd. vs. Commissioner of Income Tax, Calicut [2021] 123 taxmann.com 161 (SC)/[2021] 279 Taxman 75 (SC)/[2021] 431 ITR 1 (SC)[12-01-2021] wherein it was held as under:- "20. We now come to the judgment of this Court in Citizen Cooperative Society Ltd. (supra). This judgment was concerned with an assessee who was established initially as a mutually aided cooperative credit society, having been registered under section 5 of the Andhra Pradesh Mutually Aided Cooperative…

Parappattu P A C C S Ltd Y 58, Kanyakumari vs. The Income Tax Officer, Ward 1 Nagercoil, Nagercoil

In the result, the appeal of the assessee is dismissed

ITA 141/CHNY/2025[2019-2020]Status: DisposedITAT Chennai18 Jul 2025AY 2019-2020

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.141/Chny/2025 Assessment Years: 2019-20 Parappattu Paccs Ltd Y 58, The Income Tax Officer, No.11-65/3, Alvaar Nagar, Ward-1, Manavalakurichi S.O, Nagercoil. Kalkulam, Kanyakumari, Tamil Nadu-629 252. [Pan : Aabtp9691H] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr.M.Karunandham, Advocate प्रत्यर्थी की ओर से /Revenue By : Mr.Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 18.06.2025 घोषणा की तारीख /Date Of Pronouncement : 18.07.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Mr.M.Karunandham, AdvocateFor Respondent: Mr.Bipin C.N, CIT

Section 139Section 139(1)Section 143(1)Section 147Section 69ASection 80ASection 80P

…आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय श्री मनु कुमार धिरर ,न्याधयक सदस्य एवं माननीय श्री अमिताभ शुक्ला, लेखा सदस्य के सिक्ष BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.141/Chny/2025 Assessment Years: 2019-20 Parappattu PACCS Ltd Y 58, The Income Tax Officer, No.11-65/3, Alvaar Nagar, Ward-1, Manavalakurichi S.O, Nagercoil. Kalkulam, Kanyakumari, Tamil Nadu-629 252. [PAN : AABTP9691H] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr.M…

Income Tax Officer, Ward-1, Hospet vs. Gayatri Pattina Souharda Sahakari Sangha Niyamitha, Hospet

ITA 1078/BANG/2024[2017-18]Status: DisposedITAT Bangalore17 Jul 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Balram R Rao, A.RFor Respondent: Ms. Neha Sahay, D.R

Section 143(1)Section 143(3)Section 194ASection 250Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…ITA No.1078/Bang/2024 Gayatri Pattina SouhardaSahakari Sangha Niyamitha, Hospet IN THE INCOME TAX APPELLATE TRIBUNAL "A"BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1078/Bang/2024 Assessment Year : 2017-18 ITO Ward 1 Hospet Vs. Gayatri Pattina Souharda Sahakari Sangha Niyamitha Hospet 3rd Ward Patel Nagar Hospet Karnataka 583 201 PAN NO: AAAAG2993B APPELLANT RESPONDENT Assessee by : Sri Balram R Rao, A.R. Revenue by : Ms. Neha Sahay, D.R. Date of Hearing : 22.04.2025 Date of Pronouncement: 17.07.2025 ORDER PER KESHAV DUBEY, JUDICIAL MEMBER: T…

Income Tax Officer, Wanaparthy Block vs. Tamilnadu Special Police Employees Cooperative, Tsp Camp

In the result the appeal of the revenue is dismissed

ITA 363/CHNY/2025[2020-21]Status: DisposedITAT Chennai15 Jul 2025AY 2020-21

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:363/Chny/2025 िनधा"रण वष" / Assessment Year: 2020-21 Income Tax Officer, Tamilnadu Special Police Non-Corporate Ward -7(3), Vs. Employees Cooperative, Chennai – 600 034. Avadi, Chennai – 600 054. [Pan:Aafat-0366-E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Ms. Sita Krishnamoorthy, J.C.I.T. ""थ" की ओर से/Respondent By : Shri. G. Reddi Prakash, C.A. सुनवाई की तारीख/Date Of Hearing : 12.06.2025 घोषणा की तारीख/Date Of Pronouncement : 15.07.2025 आदेश /O R D E R Per S. R. Raghunatha, Am: This Appeal By The Revenue Is Filed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, For The Assessment Year 2020-21, Dated 11.10.2024. 2. At The Outset, We Find That There Is A Delay Of 34 Days In Appeal Filed By The Revenue, For Which Petition For Condonation Of Delay Along With Reasons For Delay Has Been Filed. After Considering The Petition Filed By The Revenue & Also Hearing Both The Parties, We Find That There Is A Reasonable Cause For The Revenue In Not Filing Appeal On Or Before The Due Date Prescribed Under The Law & Thus

For Appellant: Ms. Sita Krishnamoorthy, J.C.I.TFor Respondent: Shri. G. Reddi Prakash, C.A

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

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"" एवं "ी एस.आर.रघुनाथा, लेखा सद" के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:363/Chny/2025 िनधा"रण वष" / Assessment Year: 2020-21 Income Tax Officer, Tamilnadu Special Police Non-Corporate Ward -7(3), vs. Employees Cooperative, Chennai – 600 034. Avadi, Chennai – 600 054. [PAN:AAFAT-0366-E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant by : Ms. Sita Krishnamoorthy, J.C.I.T. ""थ" की ओर से/Respondent by : Shri.…

Rajyadharpara Chandpur Samabay Krishi Unnayan Samity Limited, Purba Bardhaman vs. ITO, Ward - 2(4), Burdwan

In the result, appeal of the assessee is allowed

ITA 2671/KOL/2024[2017-2018]Status: DisposedITAT Kolkata09 Jul 2025AY 2017-2018

Bench: SHRI GEORGE MATHAN (Judicial Member)

For Appellant: Shri Shyamadas Bandyopadhyay, FCAFor Respondent: Smt. Madhumita Das, Sr. DR

Section 80PSection 80P(2)(d)

…umbai Vs. M/s Annasaheb Patil Mathadi Kamgar Sahakari Pathpedi Limited, Civil Appeal No. 8719/2022. (S.C.) (454 ITR 117) SC. (ii) Mavilayi Service Co-operative Bank Ltd. and others Vs. CIT, civil appeal no. 7343-7350 of 2019, Judgment delivered on 12/01/2021. 431 ITR 1 (SC). (iii) The recent decision of Hon'ble Supreme Court in the case of Kerala State Cooperative Agricultural and Rural Development Bank Limited vs. Assessing Officer [2023] 154.com 305(S.C.) Dated 14/09/2023 has upheld the view of allowing deduction under section 80P(2)(d) of the Act to the Cooperative Society. (iv) Dhatrigram Niralgachi Samabay K…

Income Tax Officer, Ward-7(2)(1), Bengaluru, Bangalore vs. M/S. Bangalore Credit Co-Operative Society Limited, Bangalore

ITA 2348/BANG/2024[2020-21]Status: DisposedITAT Bangalore30 Jun 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Sandeep Chalapathy, A.RFor Respondent: Smt. Neha Sahay, D.R

Section 250

…on u/s. 80P(2)(d) of the Act is not available to a Co-operative Society if the investments are made in a Co-operative Bank. However, the above proposition is impliedly overruled by the Hon’ble Supreme Court in Mavilayi Service Co-operative Bank Limited v. CIT 431 ITR 1. The Hon’ble Supreme Court in para 45 at page 47 has held that provisions of section 80P(4) of the Act is to be read as a proviso to section 80P(2)(a)(i) of the Act which specifically allows deduction to Co-operative Societies engaged in the business of providing credit facilities to its members and not Co-operative Banks. The relevant portion of t…

Jai Jalaram Co-Operative Credit Society Limited, Mumbai vs. The Income Tax Officer, Ward 29(1)(5), Mumbai

In the result appeal of the assessee is allowed partly for esult appeal of the assessee is allowed partly for esult appeal of the assessee is allowed partly for statistical purpose

ITA 2887/MUM/2025[2015-16]Status: DisposedITAT Mumbai30 Jun 2025AY 2015-16

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2015-16 Jai Jalaram Co-Operative Credit The Ito Ward 29(1)(5), Society Ltd., Kautilya Bhavan, Bandra Kurla Vs. Shop No. -2 Ground Floor, Shop Complex, No. -2 Ground Floor, Mulund Mumbai-400051. Siddhivinayak C.H.S. Near Punjab National Bank Zaver Road, Mulund West, Mumbai-400080. Pan No. Aaaaj 2603 B Appellant Respondent

For Appellant: Mr. Pravin Chavan, Sr. DRFor Respondent: None

Section 143(3)Section 56Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI SANDEEP GOSAIN (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2015-16 Jai Jalaram Co-operative Credit The ITO Ward 29(1)(5), Society Ltd., Kautilya Bhavan, Bandra Kurla Vs. Shop No. -2 Ground Floor, Shop Complex, No. -2 Ground Floor, Mulund Mumbai-400051. Siddhivinayak C.H.S. Near Punjab National Bank Zaver Road, Mulund West, Mumbai-400080. PAN NO. AAAAJ 2603 B Appellant Respondent : None Assessee by : Mr. Pravin Chavan, Sr. DR Revenue by : 23/06/2025 Date of Hearing : 30/06/2025 Date of pronouncement OR…

Asco Bank Limited, Arakulam P.O Thodupuzha vs. Income Tax Officer, Ward 1&Tps, Thodupuzha

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

ITA 923/COCH/2024[2017-18]Status: DisposedITAT Cochin27 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2017-18 Asco Bank Limited .......... Appellant Arakulam P.O.Tohodupuzha, Idukki 685591 [Pan: Aaala0637M] Vs. The Income Tax Officer, Ward -1 & Tps .......... Respondent Thodupuzha Appellant By: Smt. G Mini, Advocate Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 21.05.2025 Date Of Pronouncement: 27.06.2025

For Appellant: Smt. G Mini, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

Section 143(3)Section 63Section 64Section 80PSection 80P(2)(a)

…appeal before this Tribunal in the present appeal. 5. The learned counsel for the assessee submitted that the reasoning of the lower authorities was overturned by the Hon'ble Supreme Court in the case of Mavilayi Service Co-operative Bank Ltd. v. CIT [2021] 431 ITR 1 (SC). The appellant is not a co- operative bank but a co-operative society, hence, the appeal may be allowed. 6. On the other hand, the learned Sr. DR fairly conceded that the issues in the appeal are covered by the decision of the Hon'ble 3 ASCO Bank Limited Supreme Court in the case of Mavilayi Service Co-operative Bank Ltd. v. CIT [2021] 431…

Shri Saibaba Bahuuddeshiya Nagrik Credit Co-Operative Society, Nagpur vs. ITO Ward (3)(4), Nagpur

ITA 194/NAG/2025[2020-21]Status: DisposedITAT Nagpur26 Jun 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry

Section 143(3)Section 250Section 80P(2)(a)Section 80P(2)(d)

…ied the deduction under section 80P(2)(d) of the Act on the basis that the Co-operative Bank is covered under the provisions of section 80P(4) of the Act. We find that the Hon'ble Supreme Court in Mavilayi Service Cooperative Bank Ltd. vs CIT, Calicut, [2021] 431 ITR 1 (SC) while analysing the provisions of section 80P(4) of the Act held that section 80P(4) is a proviso to the main provision contained in section 80P(1) and (2) and excludes only Cooperative Banks, which are Co-operative Societies and also possesses a licence from RBI to do banking business. The Hon'ble Supreme Court further held that the limited o…

B.S.N.L Employees Junior Co Operative Creidt Society Limited, Mumbai vs. ITO Ward 17(1)(2), Mumbai

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

ITA 3264/MUM/2025[2018-19]Status: DisposedITAT Mumbai26 Jun 2025AY 2018-19

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailbsnl Employees Junior Co-Operative Credit Society Ltd., 1St Floor, Bsnl Office Of Cto, M.G. Road, Fort Mumbai, ............... Appellant Mumbai - 400001 Pan : Aaaat8885H V/S Ito – 17(1)(2), Room No.109, 1St Floor Kautilya Bhavan, ……………… Respondent C-41 To C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai - 400051 Assessee By : Shri Shekhar Patwardhan Revenue By : Shri Bhagirath Ramawat, Sr. Dr

For Appellant: Shri Shekhar PatwardhanFor Respondent: Shri Bhagirath Ramawat, Sr. DR

Section 250Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…section 80P(2)(d) of the Act on the basis that the Cooperative Bank is covered under the provisions of section 80P(4) of the Act. We find that the Hon'ble Supreme Court in Mavilayi Service Co-operative Bank Ltd. v. CIT (2021] 123 taxmann.com 161/279 Taxman 75/431 ITR 1 while analysing the provisions of section 80P(4) of the Act held that section 80P(4) is a proviso to the main provision contained in section 80P(1) and (2) and excludes only Co-operative Banks, which are Co-operative Societies and also possesses a licence from RBI to do banking business. The Hon'ble Supreme Court further held that the limited objec…

Abhyudaya Co Operative Bank Ltd . Cbd Belapur Branch, Mumbai vs. Income Tax Officer (TDS) Ward 1(1)(1), Mumbai

In the result, all the 20 appeals of the assessee are allowed

ITA 2590/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR

Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

Abhyudaya Co-Operative Bank Ltd Worli Branch, Mumbai vs. ITO TDS, Ward 1(1)(1), Mumbai

In the result, all the 20 appeals of the assessee are allowed

ITA 2588/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR

Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

Abhyudaya Co Operative Bank Ltd . Ghatkopar Branch, Mumbai vs. Income Tax Officer (TDS)Ward1(1)(1), Mumbai

In the result, all the 20 appeals of the assessee are allowed

ITA 2587/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR

Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

Abhyudaya Co-Operative Bank Ltd Sewri Branch, Mumbai vs. ITO (TDS) Ward 1(1)(1), Mumbai

In the result, all the 20 appeals of the assessee are allowed

ITA 2586/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR

Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

Abhyudaya Co-Operative Bank Ltd Divale Cbd Branch, Mumbai vs. ITO (TDS) Ward 1(1)(1), Mumbai

In the result, all the 20 appeals of the assessee are allowed

ITA 2585/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR

Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

Abhyudaya Co-Operative Bank Ltd Nehru Nagar Branch, Mumbai vs. ITO (TDS)-Ward 1(1)(1), Mumbai

In the result, all the 20 appeals of the assessee are allowed

ITA 2584/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR

Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

Abhyudaya Co Operative Bank Ltd . Vikhroli East Branch, Mumbai vs. Incometax Officer (TDS) Ward1(1)(1), Mumbai

In the result, all the 20 appeals of the assessee are allowed

ITA 2583/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR

Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

Abhyudaya Co Operative Bank Ltd . Kurla West Branch, Mumbai vs. Income Tax Officer (TDS) Ward 1(1)(1), Mumbai

In the result, all the 20 appeals of the assessee are allowed

ITA 2582/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR

Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

Mavilayi Service Co-operative Bank Ltd. v. CIT

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Issues it is cited on

Judgments citing Mavilayi Service Co-operative Bank Ltd. v. CIT

Twinstar Jupiter Co-Op Hsg Soc Ltd, Mumbai vs. ITO, Ward 30(1)(1), Mumbai

B.S.N.L Employees Junior Co Operative Credit Society Limited, Mumbai vs. ITO Ward 17(1)(2), Mumbai

Shri Mahaveer Co-Operative Credit Society Ltd, Alagur vs. Income Tax Officer, Alagur

Parappattu P A C C S Ltd Y 58, Kanyakumari vs. The Income Tax Officer, Ward 1 Nagercoil, Nagercoil

Income Tax Officer, Ward-1, Hospet vs. Gayatri Pattina Souharda Sahakari Sangha Niyamitha, Hospet

Income Tax Officer, Wanaparthy Block vs. Tamilnadu Special Police Employees Cooperative, Tsp Camp

Rajyadharpara Chandpur Samabay Krishi Unnayan Samity Limited, Purba Bardhaman vs. ITO, Ward - 2(4), Burdwan

Income Tax Officer, Ward-7(2)(1), Bengaluru, Bangalore vs. M/S. Bangalore Credit Co-Operative Society Limited, Bangalore

Jai Jalaram Co-Operative Credit Society Limited, Mumbai vs. The Income Tax Officer, Ward 29(1)(5), Mumbai

Asco Bank Limited, Arakulam P.O Thodupuzha vs. Income Tax Officer, Ward 1&Tps, Thodupuzha

Shri Saibaba Bahuuddeshiya Nagrik Credit Co-Operative Society, Nagpur vs. ITO Ward (3)(4), Nagpur

B.S.N.L Employees Junior Co Operative Creidt Society Limited, Mumbai vs. ITO Ward 17(1)(2), Mumbai

Abhyudaya Co Operative Bank Ltd . Cbd Belapur Branch, Mumbai vs. Income Tax Officer (TDS) Ward 1(1)(1), Mumbai

Abhyudaya Co-Operative Bank Ltd Worli Branch, Mumbai vs. ITO TDS, Ward 1(1)(1), Mumbai

Abhyudaya Co Operative Bank Ltd . Ghatkopar Branch, Mumbai vs. Income Tax Officer (TDS)Ward1(1)(1), Mumbai

Abhyudaya Co-Operative Bank Ltd Sewri Branch, Mumbai vs. ITO (TDS) Ward 1(1)(1), Mumbai

Abhyudaya Co-Operative Bank Ltd Divale Cbd Branch, Mumbai vs. ITO (TDS) Ward 1(1)(1), Mumbai

Abhyudaya Co-Operative Bank Ltd Nehru Nagar Branch, Mumbai vs. ITO (TDS)-Ward 1(1)(1), Mumbai

Abhyudaya Co Operative Bank Ltd . Vikhroli East Branch, Mumbai vs. Incometax Officer (TDS) Ward1(1)(1), Mumbai

Abhyudaya Co Operative Bank Ltd . Kurla West Branch, Mumbai vs. Income Tax Officer (TDS) Ward 1(1)(1), Mumbai