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 1Supreme Court of India2021#42 most cited

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.

999

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2017 to 2026.

Also referred to as

Mavilayi Service Co-operative Bank Ltd. v. CIT · Section 80P(4) · Section 80P(1) · Section 80P(2) · cooperative bank deduction · RBI license · banking business · cooperative society · deduction under Section 80P(2)(d) · exclusion from 80P · 431 ITR 1

Also reported as

123 Taxmann.com 161279 Taxmann 75

Sections most often in play

Section 80P(2)(d)Section 80P(4)Section 80P(2)(a)(i)Section 80P Section 143(3)Section 250 Section 2(19)Section 56

Issues it is cited on

section 22(1)(b)section 5(b)section 80p(1)section 80p(4)section 2(19)section 80p(2)(c)section 22(1)section 80p(2)(a)section 80p(2)(a)(i)section 70 section 80p(2)section 80p(2)(d)

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

Muktadevi Gramin Bigarsheti Sahakari Patsanstha Maryadit Gunjalwadi, Pune vs. ITO Ward10(1), Pune

In the result, the appeal of the assessee is allowed

ITA 1841/PUN/2024[2018-19]Status: DisposedITAT Pune30 Apr 2025AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1841 & 1842/Pun/2024 निर्धारण वर्ष / Assessment Years : 2018-19 & 2020-21 Muktadevi Gramin Bigarsheti Sahakari Patsanstha Maryadit Gunjalwadi, At Post - Gunjalwadi, Taluka-Junnar, District - Pune 412401 Pan : Aaaam6151H अपीलार्थी / Appellant Assessee By : Department By : Date Of Hearing : Date Of Pronouncement : Ito, Ward-10(1), Pune Vs. प्रत्यर्थी / Respondent Shri Vilas R. Jadhav & Priyanka V. Jadhav Shri Ramnath P. Murkunde 04-02-2025 30-04-2025 आदेश / Order Per Astha Chandra, Jm : Two Appeals Filed By The Assessee Are Directed Against The Two Separate Order(S) Dated 02.07.2024 & 09.07.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)"] Pertaining To Assessment Years (“Ays”) 2018-19 & 2020-21. For The Sake Of Convenience Both The Appeals Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Department byFor Respondent: Date of hearing

Section 143(2)Section 143(3)Section 56Section 57Section 80PSection 80P(2)Section 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 Nos.1841 & 1842/PUN/2024 निर्धारण वर्ष / Assessment Years : 2018-19 & 2020-21 Muktadevi Gramin Bigarsheti Sahakari Patsanstha Maryadit Gunjalwadi, At Post - Gunjalwadi, Taluka-Junnar, District - Pune 412401 PAN : AAAAM6151H अपीलार्थी / Appellant Assessee by : Department by : Date of hearing : Date of Pronouncement : ITO, Ward-10(1), Pune Vs. प्रत्यर्थी / Respondent Shri Vilas R. Jadhav & Priyanka V. Jadhav Shri Ramnath P.…

Prathamika Krishi Pattinna Shakari Sangh Niyamath Kaladgi, Bagalkot vs. Income Tax Officer, Ward-1, Bagalkot

In the result, the appeal by the assessee is allowed for statistical purposes with the above directions

ITA 2327/BANG/2024[2021-22]Status: DisposedITAT Bangalore30 Apr 2025AY 2021-22

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2021-22

For Appellant: Shri Veeranna Murgud, CAFor Respondent: Shri Ganesh R Gale, Standing Counsel

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

…)(i) of the Income Tax Act, 1961 and bringing the proportionate amount of interest earned on investment as taxable to that extent with complete disregard to the decision of the Apex Court in the case of Mavilayi Service Co- operative Bank Ltd. & Others v. CIT 431 ITR 1 (SC) and Hon'ble ITAT 'C' BENCH : BANGALORE in the case of M/s. Bhavasar Kshtriya Cooperative Credit Society Ltd.,. Vs. The Income-tax Officer. Ward -3(3), Hubbali., ITA No. 581/Bang/2022 for the assessment year 2015-16, and as such the impugned additions made to that extent are liable to deletion. 3. Because, the learned Appellate Commissioner er…

Moorthedarara Seva Sahakari Sangha Niyamitha, Dakshina Kannada vs. Income Tax Officer, Ward-1, Puttur

In the result, we set aside the findings of the Ld

ITA 2278/BANG/2024[2018-19]Status: DisposedITAT Bangalore30 Apr 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Srikrishna Kantila, CA

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

…authorities had failed to consider that the mutuality principle is no longer a good reason Page 4 of 6 ITA Nos. 2275 to 2278/Bang/2024 after the judgment of the Hon’ble Supreme Court in the case of Mavilayi Service Co-operative Bank Ltd. v. CIT reported in 431 ITR 1. 7. The Ld.DR relied on the orders of the lower authorities and prayed to dismiss the appeal filed by the assessee. 8. We have heard the arguments of both sides and perused the materials available on record. 9. The only dispute involved in this appeal is against the disallowance of deduction claimed u/s. 80P(2)(a)(i) of the Act for the reason tha…

Moorthedarara Seva Sahakari Sangha Niyamitha, Dakshina Kannada vs. Income Tax Officer, Ward-1, Puttur

In the result, we set aside the findings of the Ld

ITA 2277/BANG/2024[2017-18]Status: DisposedITAT Bangalore30 Apr 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Srikrishna Kantila, CA

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

Moorthedarara Seva Sahakari Sangha Niyamitha, Dakshina Kannada vs. Income Tax Officer, Ward-1, Puttur

In the result, we set aside the findings of the Ld

ITA 2276/BANG/2024[2016-17]Status: DisposedITAT Bangalore30 Apr 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Srikrishna Kantila, CA

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

Moorthedarara Seva Sahakari Sangha Niyamitha, Dakshina Kannada vs. Income Tax Officer, Ward-1, Puttur

In the result, we set aside the findings of the Ld

ITA 2275/BANG/2024[2015-16]Status: DisposedITAT Bangalore30 Apr 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Srikrishna Kantila, CA

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

S Easwaramoorthypalayam Paccs, Namakkal vs. ITO, Ward-3, Namakkal

ITA 148/CHNY/2025[2017-18]Status: DisposedITAT Chennai25 Apr 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 148/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 S. Eswaramoorthypalayam The Income Tax Officer, Primary Agricultural Co-Op Vs. Ward-3, Credit Society, Namakkal – 637 001. Eswaramoorthypalayam Post, Mangalapuram Via Rasipuram Taluk, Namakkal Dist.–636202. [Pan: Aawfs-2337-J] (""यथ"/Respondent) (अपीलाथ"/Appellant)

For Appellant: Mr. T. Vasudevan, AdvocateFor Respondent: Ms. Anitha, Addl. CIT

Section 143(1)Section 143(3)Section 2(16)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस.आर.रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 148/CHNY/2025 िनधा"रण वष"/Assessment Year: 2017-18 S. Eswaramoorthypalayam The Income Tax Officer, Primary Agricultural Co-op Vs. Ward-3, Credit Society, Namakkal – 637 001. Eswaramoorthypalayam Post, Mangalapuram Via Rasipuram Taluk, Namakkal Dist.–636202. [PAN: AAWFS-2337-J] (""यथ"/Respondent) (अपीलाथ"/Appellant) अपीलाथ" क" ओर से/Appellant by…

The Bank Employees Cooperative Credit Society, Kozhikode vs. ITO, Ward 1(3), Kozhikode

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

ITA 169/COCH/2025[2017-18]Status: DisposedITAT Cochin23 Apr 2025AY 2017-18

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Senior AR

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

…license to carry on the banking business, the co- operative society cannot be considered as a co-operative bank. Reliance is placed on the judgment of the Hon’ble Supreme Court in the case of Mavilayi Service Co-operative Bank Ltd. & Ors. v. CIT & Anr. (2021) 431 ITR 1 (SC) and Hon’ble Karnataka High Court in the case Pr.CIT & Anr. v. Totagars Co-operative Sale Society reported in (2017) 395 ITR 611 (Kar.). 8. The issue whether the interest income earned by the co-operative society from the co-operative banks qualifies for deduction is now settled by the decision of the Hon’ble jurisdictional High Court in the c…

Income Tax Officer, Kowdiar vs. The Kerala University Employees Co-Operative Society Limited, Kerala University Campus

In the result, The appeal filed by Revenue stands dismissed

ITA 838/COCH/2024[2020-21]Status: DisposedITAT Cochin09 Apr 2025AY 2020-21

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Smt. Leena Lal, Sr. D.RFor Respondent: Ms. Binisha Baby, Advocate

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

…ontended by the learned Sr. DR that the CIT(A) grossly erred in not following the decision of the Hon'ble Jurisdictional High 3 Keralal University Employees Co-operative Society Ltd. Court in the case of Mavilayi Service Co-operative Bank Ltd. v. CIT [2021] 431 ITR 1 (SC) . Further it is submitted that interest income earned on investments with sub-treasuries and co-operative bank does not qualify for deduction u/s. 80P(2)(a)(i) of the Act. 6. On the other hand, the learned counsel for the assessee submitted that interest income earned from co-operative society qualifies for deduction in view of the decision o…

Atholi Vanitha Co-Operative Society Ltd, Kozhikode vs. ITO, Ward 2(1), Kozhikode

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

ITA 206/COCH/2025[2018-19]Status: DisposedITAT Cochin08 Apr 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2018-19 Atholi Vanitha Co-Operative Society Ltd. .......... Appellant Atholi, Koyilandy, Kozhikode 673315 [Pan: Aacaa8777F] Vs. The Income Tax Officer - 2(1), Kozhikode .......... Respondent

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R

Section 143(1)Section 80P

…e file of the AO for de novo adjudication in accordance with law after affording reasonable opportunity of hearing to the assessee, in the light of ratio of decision of Hon'ble Supreme Court in the case of Mavilayi Service Co-operative Bank Ltd. v. CIT [2021] 431 ITR 1 (SC). 3 Atholi Vanitha Co-operative Society Ltd. 7. In the result, the appeal filed by the assessee stands allowed for statistical purposes. Order pronounced in the open court on 8th April, 2025. 8. (INTURI RAMA RAO) ACCOUNTANT MEMBER Cochin, Dated: 8th April, 2025 n.p. Copy to: 1. The Appellant 2. The Respondent 3. The Pr. CIT concerned 4. The…

The Kerala High Court Employees Credit Co-Operative Society Limited E830, Ernakulam vs. ITO, Corporate Ward 2(1), Kochi

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

ITA 1051/COCH/2024[2020-21]Status: DisposedITAT Cochin08 Apr 2025AY 2020-21

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.M.R.Sasi, AdvocateFor Respondent: Smt.Leena Lal, Sr.AR

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

…licenses to carry on the banking business, the co-operative society cannot be considered as a co-operative bank. Reliance is placed on the judgment of the Hon’ble Supreme Court in the case of Mavilayi Service Co-operative Bank Ltd. & Ors. v. CIT & Anr. (2021) 431 ITR 1 (SC). 7. The issue whether the interest income earned by the co-operative society from the co-operative banks qualifies for deduction is now settled by the decision of the Hon’ble jurisdictional High Court in the case of PCIT v. Peroorkada Service Co-operative Bank Ltd. and Vilappil Service Co-operative Bank Ltd. 442 ITR 141 (Ker.). In the light o…

The Kerala High Court Employees Credit Co-Operative Society Limited E830, Ernakulam vs. ITO, Corporate Ward 2(1), Kochi

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

ITA 1050/COCH/2024[2018-19]Status: DisposedITAT Cochin08 Apr 2025AY 2018-19

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.M.R.Sasi, AdvocateFor Respondent: Smt.Leena Lal, Sr.AR

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

The Kerala High Court Employees Credit Co-Operative Society Limited E830, Ernakulam vs. ITO, Corporate Ward 2(1), Kochi

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

ITA 1049/COCH/2024[2017-18]Status: DisposedITAT Cochin08 Apr 2025AY 2017-18

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.M.R.Sasi, AdvocateFor Respondent: Smt.Leena Lal, Sr.AR

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

Mylapra Service Co Operative Bank Ltd, Pathanamthitta vs. Income Tax Officer, Ward 5, Thiruvalla

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

ITA 1021/COCH/2024[2016-2017]Status: DisposedITAT Cochin08 Apr 2025AY 2016-2017

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Sr.AR

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

…licenses to carry on the banking business, the co-operative society cannot be considered as a co-operative bank. Reliance is placed on the judgment of the Hon’ble Supreme Court in the case of Mavilayi Service Co-operative Bank Ltd. & Ors. v. CIT & Anr. (2021) 431 ITR 1 (SC) and Hon’ble Karnataka High Court in the case Pr.CIT & Anr. v. Totagars Co-operative Sale Society reported in (2017) 395 ITR 611 (Kar.). 7. The issue whether the interest income earned by the co-operative society from the co-operative banks qualifies for deduction is now settled by the decision of the Hon’ble jurisdictional High Court in the c…

Dreams Chs Association Ltd, Mumbai vs. Income Tax Officer-Ward 29(1)(3), Mumbai

In the result appeal filed by the Assessee stands allowed

ITA 6662/MUM/2024[2015-16]Status: DisposedITAT Mumbai02 Apr 2025AY 2015-16

Bench: Shri Narender Kumar Choudhryassessment Year: 2015-16

For Appellant: Ms. Payal DedhiaFor Respondent: Shri Srinivas P., Ld. Sr. D.R

Section 2(19)Section 250Section 70Section 80CSection 80PSection 80P(1)Section 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 analyzing 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 4 Dreams CHS Association Ltd business. The Hon’ble Supreme Court f…

ITO, Ward-2(2), Pune vs. Annapurna Mahila Co-Op Credit Society Limited, Pune

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

ITA 2108/PUN/2024[2018-19]Status: DisposedITAT Pune01 Apr 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19

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

Section 143(3)Section 56Section 69CSection 80PSection 80P(2)(d)

…the case of the appellant, the same were investments which are allowable as per provisions of section 80P(2)(d) of the Act. In this matter, the reliance is against placed on the ruling of Hon'ble Supreme Court in Mavilayi Service Co-operative Bank Ltd. [2021] 431 ITR 1 (SC) wherein it has been averred that:- “……………….35. Eighthly, sub-clause (d) also points in the same direction, in that interest or dividend income derived by a co-operative society from investments with other co-operative societies, are also entitled to deduct the whole of such income, the object of the provision being furtherance of the co-operat…

Mamala Service Cooperative Bank Ltd 2799, Ernakulam vs. Inocme Tax Officer, Ward 2, Aluva, Ernakulam

In the result, the appeal by the assessee is allowed

ITA 801/COCH/2024[2017-18]Status: DisposedITAT Cochin28 Mar 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: --- None ---For Respondent: Sri.Sanjit Kumar Das, CIT-DR

Section 143(3)Section 250Section 80Section 80PSection 80P(1)Section 80P(4)

…arned CIT(A), vide impugned order, dismissed the appeal filed by the assessee. Being aggrieved, the assessee is in appeal before us. 6. It is pertinent to note that the Hon’ble Supreme Court in Mavilayi Service Co-operative Bank Ltd. v/s 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 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…

Income Tax Officer - 20(2)(1), Mumbai, Piramal Chamber vs. Mazagon Dock Ship Builders Employees Co Operative Credit Society Ltd, Ground Floor, Mazagon Dock Limited

In the result, the appeal filed by the Revenue Department

ITA 611/MUM/2025[2018-19]Status: DisposedITAT Mumbai25 Mar 2025AY 2018-19

Bench: Shri Br Baskaran & Shri Narender Kumar Choudhryassessment Year: 2018-19

For Appellant: Shri Sachin Lopes, Ld. A.RFor Respondent: Shri R. R. Makwana, Ld. Sr. D.R

Section 143(3)Section 2(19)Section 250Section 70Section 80PSection 80P(1)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 analyzing 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…

Income Tax Officer, Ward 3(1), Kalyan, Rani Mansion, Second Floor, Murbad Road vs. Navjeevan Sahakari Patpedhi Maryadit, Kalyan, Thankar Pada, Kalyan West

In the result, the appeal of the revenue is rejected

ITA 5000/MUM/2024[2012-13]Status: DisposedITAT Mumbai25 Mar 2025AY 2012-13

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhriआयकर अपील सं./Ita No. 5000/Mum/2024 (निर्धारण वर्ा / Assessment Year :2012-13) Ito, Ward 3(1), Kalyan V/S. Navjeevan Sahakari 2Nd Floor, Rani Mansion, बिधम Patpedhi Maryadit, Kalyan Murbad Road, Kalyan 14-15, Panchdhara West, Maharashtra-421301 Apartments, Thankar Pada, Kalyan (West)-421301 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaam5330Q Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

For Appellant: Shri V. G. GindeFor Respondent: Ms. Monika Pande

Section 143(3)Section 250Section 68Section 69Section 80P(2)(a)Section 80P(4)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 5000/MUM/2024 (निर्धारण वर्ा / Assessment Year :2012-13) ITO, Ward 3(1), Kalyan v/s. Navjeevan Sahakari 2nd Floor, Rani Mansion, बिधम Patpedhi Maryadit, Kalyan Murbad Road, Kalyan 14-15, Panchdhara West, Maharashtra-421301 Apartments, Thankar Pada, Kalyan (West)-421301 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAAM5330Q Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी निर्ााररती की ओर से /Assessee by: Shri V. G. Ginde रधजस्व की ओर से /Revenue by: Ms. Mo…

Dr Hedgewar Nagari Sahakari Patsanstha Maryadit, Aurangabad vs. ITO Ward 193), Aurangabad

ITA 1874/PUN/2024[2017-18]Status: DisposedITAT Pune21 Mar 2025AY 2017-18

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकरअपीलसं. / Ita No.1874/Pun/2024 िनधा"रणवष" / Assessment Year:2017-18 Dr. Hedgewar Nagari V The Income Tax Officer, Sahakaripatsansthamaryadit, S Ward-19(3), Aurangabad. 01, Fulewadi Road, Vajiapur, Auranbabad, Maharashtra – 423701. Pan: Aaaad1087D Appellant/ Assessee Respondent / Revenue Assessee By Shri Shubham N Rathi – Ar Revenue By Shri Ramnath P Murkunde,Irs – Dr Date Of Hearing 18/03/2025 Date Of Pronouncement 21/03/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: Thisappeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)/Nfacpassed Under Section 250Of The Income Tax Act, 1961; Dated 19.06.2024For Assessment Year2017-18. The Assessee Has Raised The Following Grounds Of Appeal : “1. Disallowance Of Deduction U/S 80P₹ 82,75,864/-

Section 250oSection 80PSection 80P(2)(a)

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.1874/PUN/2024 िनधा"रणवष" / Assessment Year:2017-18 Dr. Hedgewar Nagari V The Income Tax Officer, SahakariPatsansthaMaryadit, s Ward-19(3), Aurangabad. 01, Fulewadi Road, Vajiapur, Auranbabad, Maharashtra – 423701. PAN: AAAAD1087D Appellant/ Assessee Respondent / Revenue Assessee by Shri Shubham N Rathi – AR Revenue by Shri Ramnath P Murkunde,IRS – DR Date of hearing 18/03/2025 Date of pronouncement 21/03/2025 आदे…