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)

Shri. Biluru Gurubasava Sahakari Pattina Sangh Niyamit, Bagalkot vs. Income Tax Officer, Ward-1, Bagalkot

ITA 418/BANG/2025[2022-23]Status: DisposedITAT Bangalore16 Sept 2025AY 2022-23

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Sandeep Chalapathy, A.RFor Respondent: Sri Subramanian S., D.R

Section 139(1)Section 143(2)Section 250Section 80P(2)(a)

…ITA Nos.417 & 418/Bang/2025 Shri BiluruGurubasavaSahakari Pattina Sanha Niyamit, Bagalkot IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. 417 & 418/Bang/2025 Assessment Years : 2020-21 & 2022-23 Shri Biluru Gurubasava Sahakari Pttina Sanha Niyamit 112/5, Nara Building ITO Adat Bazaar Vs. Ward 1 Bagalkot 587 101 Bagalkot PAN NO :AABAS7016A APPELLANT RESPONDENT Appellant by : Sri Sandeep Chalapathy, A.R. Respondent by : Sri Subramanian S., D.R. Date of Hearing : 19.06.2025 Date of Pronouncement : 16.09.2025 O…

Shri Biluru Gurubasava Sahakari Pattina Sangh Niyamit, Bagalkot vs. Income Tax Officer, Ward-1, Bagalkot

ITA 417/BANG/2025[2020-21]Status: DisposedITAT Bangalore16 Sept 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Sandeep Chalapathy, A.RFor Respondent: Sri Subramanian S., D.R

Section 139(1)Section 143(2)Section 250Section 80P(2)(a)

…ITA Nos.417 & 418/Bang/2025 Shri BiluruGurubasavaSahakari Pattina Sanha Niyamit, Bagalkot IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. 417 & 418/Bang/2025 Assessment Years : 2020-21 & 2022-23 Shri Biluru Gurubasava Sahakari Pttina Sanha Niyamit 112/5, Nara Building ITO Adat Bazaar Vs. Ward 1 Bagalkot 587 101 Bagalkot PAN NO :AABAS7016A APPELLANT RESPONDENT Appellant by : Sri Sandeep Chalapathy, A.R. Respondent by : Sri Subramanian S., D.R. Date of Hearing : 19.06.2025 Date of Pronouncement : 16.09.2025 O…

Lanja Nagari Sahakari Patsanstha Maryadit, Ratnagiri vs. Income Tax Officer, Ratnagiri

Appeal of the assessee is allowed

ITA 1819/PUN/2025[2018-19]Status: DisposedITAT Pune11 Sept 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1819/Pun/2025 निर्धारण वर्ष / Assessment Year: 2018-19 Lanja Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, S Ward-1, Ratnagiri. 1923, Satavali Road Lanja, Ratnagiri - 415701. Pan: Aaaal7551N Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S. Shingte – Ar Revenue By Shri Ambarnath Khule - Jcit(Dr) Date Of Hearing 01/09/2025 Date Of Pronouncement | 11/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax Appeal (Nfac) Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2018-19 Dated 30.06.2025 Emanating From The Assessment Order Under Section 143(3) R.W.S 143(3A) & 143(3B) Of The Income Tax Act, 1961. The Grounds Of Appeal Raised By The Assessee Are As Under :

Section 143(3)Section 250Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…आयकर अपीलीय अधिकरण "एस एम सी" न्यायपीठ पुणे में। 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.1819/PUN/2025 निर्धारण वर्ष / Assessment Year: 2018-19 Lanja Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, s Ward-1, Ratnagiri. 1923, Satavali Road Lanja, Ratnagiri - 415701. PAN: AAAAL7551N Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod S. Shingte – AR Revenue by Shri Ambarnath Khule - JCIT(DR) Date of hearing 01/09/2025 Date of pronouncement | 11/09/2025 आदेश/…

Thottippal Service Cooperative Bank, Thrissur vs. ITO, Ward 2(5), Thrissur

In the result, we dismiss these I

ITA 553/COCH/2025[2020-21]Status: DisposedITAT Cochin01 Sept 2025AY 2020-21

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Smt. Divya RavindranFor Respondent: Smt. Leena Lal, Sr. AR

Section 143(3)Section 250Section 80P(2)(a)Section 80P(2)(d)Section 8O

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, COCHIN SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Thottippal Service Co-operative Bank Ltd. Thottippal Service Co-operative Bank Ltd., Thottippal, Thrissur, Kerala- 680310 [PAN: AACAT4740M] …………. Appellant Vs The Income Tax Officer, Ward2(5), Thrissur Central Revenue Building, I.S. Press Road., Kerala- 682018 …………. Respondent Appearance For the Appellant/Assessee : Smt. Divya Ravindran For the Respondent/Department : Smt. Leena Lal, Sr. AR Date Conclusion of hearing : 20.08.2025 Pronouncement of order : 01.09.2025 O R D E R […

Avinissery Service Co-Operative Bank Ltd, Thrissur vs. The Income Tax Officer Ward 2(1), Thrissur

In the result, appeal filed by the assessee stands allowed

ITA 577/COCH/2025[2017-18]Status: DisposedITAT Cochin28 Aug 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am& Shri Rahul Chaudhary

For Appellant: Shri Alan P. Dev, CAFor Respondent: Smt. Leena Lal, Sr. DR

Section 143(3)Section 250Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH :: COCHIN BEFORE SHRI INTURI RAMA RAO, AM& SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA Nos. 577/Coch/2025 Assessment Years :2017-18 Avinissery Service Co-op. Bank Ltd., .......... Appellant Anakallu P.O. Avinissery, Thrissur, Kerala-680309 [PAN: AACAA 0093 Q] vs. Income Tax Officer .......... Respondent Ward-2(1), Thrissur. Appellant by: Shri Alan P. Dev, CA Respondent by: Smt. Leena Lal, Sr. DR Date of Hearing: 22.08.2025 Date of Pronouncement: 28.08.2025 O R D E R Per Inturi Rama Rao, AM: This is an appeal filed by the Assessee-cooperative society directed agains…

The Mundur Service Co Operative Bank Limited, Palakkad vs. ITO, Ward-2, Palakkad

In the result, appeal filed by the assessee stands allowed

ITA 576/COCH/2025[2018-19]Status: DisposedITAT Cochin28 Aug 2025AY 2018-19

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: NoneFor Respondent: Smt. Leena Lal, Sr. DR

Section 143(3)Section 250Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH :: COCHIN BEFORE SHRI INTURI RAMA RAO, AM& SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Assessment Year: 2018-19 The Mundur Service Co-op. Bank Ltd., .......... Appellant Mundur, Palakkad, Kerala-678592 [PAN: AABAT 2987 M] vs. Income Tax Officer .......... Respondent Ward-2, Plakkad. Appellant by: None Respondent by: Smt. Leena Lal, Sr. DR Date of Hearing: 22.08.2025 Date of Pronouncement: 28.08.2025 O R D E R Per Inturi Rama Rao, AM: This is an appeal filed by the Assessee-Cooperative Societydirected against the order passed by the learned Commissioner of Income Tax (A…

Villiappally Panchayat Service Cooperative Bank Limited, Badagara vs. ITO, Ward-2(2), Kozhikode

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

ITA 445/COCH/2025[2017-18]Status: DisposedITAT Cochin26 Aug 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: NoneFor Respondent: Smt. Leena Lal, Snr. AR

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

…(i) of the Act. Further, the Ld.AR submitted that the presence of nominal members would not disentitle the assessee to claim the Page 4 of 5 deduction u/s. 80P(2)(a)(i) of the Act. The Ld.AR also relied on the judgment of the Hon’ble Supreme Court reported in 431 ITR 1 in the case of Mavilayi Service Co-operative Bank Ltd. v. CIT and prayed to allow the appeal. 4. The Ld.DR relied on the orders of the lower authorities and submitted that the assessee is acting like a co-operative bank and therefore they are not entitled for deduction u/s. 80P of the Act. 5. We have heard the arguments of both sides and perused…

Lunkad Sky Vie Co-Operative Housing Society Limited, Pune vs. ITO Ward 7(3), Pune

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

ITA 1463/PUN/2024[2021-22]Status: DisposedITAT Pune26 Aug 2025AY 2021-22

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1463/Pun/2024 िनधा"रण वष" / Assessment Year : 2021-22 Lunkad Sky Vie Co- Vs. Ito, Ward-7(3), Pune. Operative Housing Society Limited, S. No.211, H. No.312, Lunkad Sky Vie, Lohegoan, Vimannagar, Pune- 411014. Pan : Aaaal8573A Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 12.08.2025 Date Of Pronouncement : 26.08.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 14.05.2024 Passed By Ld. Addl./Jcit(A)-1, Vadodara [‘Ld. Cit(A)’] For The Assessment Year 2021-22. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “(All Grounds Are On An Alternate & Without Prejudice Basis To Each Other)

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ramnath P. Murkunde

Section 143(1)Section 80P(2)(d)

…various Co-operative banks and other financial institutions. 4. The learned I-T Authorities erred in law and on facts in not appreciating the Supreme Court in the case of The Mavilayi Service Co-Operative Bank Ltd. & ORS. Vs. Commissioner of Income Tax (2021) 431 ITR 1 (SC) has held that interest earned by a Co-operative Society from a Co-operative bank is entitled for deduction u/s. 80P(2)(d) of ITA, 1961. 5. The learned I-T Authorities erred in law and on facts in not appreciating that the interest on deposits with co-operative bank, are covered under the concept of "mutuality" and hence not taxable. 6. Appella…

Sri. Shivayogi Paththina Sahakara Sangha Niyamitha, Tumakuru vs. Income Tax Officer, Ward-1, Tiptur

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

ITA 526/BANG/2025[2017-18]Status: DisposedITAT Bangalore26 Aug 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: N O N EFor Respondent: Sri Subramanian S., D.R

Section 143(2)Section 143(3)Section 250Section 69ASection 80PSection 80P(2)(a)

…ITA No.526/Bang/2025 Sri Shivayogi Paththina Sahakara Sangha Niyamitha, Tumakuru IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2017-18 Sri Shivayogi Paththina Sahakara Sangha Niyamitha c/O Kutsa Legal, Advocates No.2B, 2nd Floor, ‘SOLUS’ ITO Vs. 1st Cros, J.C. Road Ward-1 Bengaluru 560 027 Tiptur PAN NO : AAJTS7472F APPELLANT RESPONDENT Appellant by : N O N E Respondent by : Sri Subramanian S., D.R. Date of Hearing : 20.08.2025 Date of Pronouncement : 26.08.2025 O R D E R PER KESHAV DUBEY,…

Azhiyur Service Cooperative Bank Limited, Kozhikode vs. ITO Ward 2(2), Kozhikode

In the result, appeal filed by the appellant stands allowed

ITA 566/COCH/2025[2014-15]Status: DisposedITAT Cochin25 Aug 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2014-15 Azhiyur Service Cooperative .......... Appellant Bank Ltd. No.7893, 11/269B, Azhiyur, Vadakara, Kozhikode, [Pan: Aavfa 0167 H] Vs. Income Tax Officer, .......... Respondent Ward-2(2), Kozhikode. Appellant By: None Respondent By: Smt. Leena Lal, Sr. Dr Date Of Hearing: 21.08.2025 Date Of Pronouncement: 25.08.2025 O R D E R

For Appellant: NoneFor Respondent: Smt. Leena Lal, Sr. DR

Section 143(3)Section 250Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH:: COCHIN BEFORE SHRI INTURI RAMA RAO, AM Assessment Year: 2014-15 Azhiyur Service Cooperative .......... Appellant Bank Ltd. No.7893, 11/269B, Azhiyur, Vadakara, Kozhikode, [PAN: AAVFA 0167 H] vs. Income Tax Officer, .......... Respondent Ward-2(2), Kozhikode. Appellant by: None Respondent by: Smt. Leena Lal, Sr. DR Date of Hearing: 21.08.2025 Date of Pronouncement: 25.08.2025 O R D E R This is an appeal filed by the assessee directed against the order passed by the Additional/Joint Commissioner of Income Tax (Appeals)-1, Nashik [for short, ‘Ld. CIT(A)] dated 07…

Deputy Commissioner of Income-Tax, Circle-2(1)(1), Surat vs. Bardoli Vibhag Gram Vikas Co Op Credit Society Ltd, Surat

In the result, the appeal of the revenue is dismissed

ITA 317/SRT/2025[2022-23]Status: DisposedITAT Surat22 Aug 2025AY 2022-23

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)Section 80P(2)(d)Section 80P(4)

…ain provision contained in section 80P(1) and (2) consequently, the exclusion of Cooperative Banks extends to Section 80P(2)(d) as well as held by Hon'ble Supreme Court in the case of Mavilayi Service Co-Operative Bank Ltd Vs Commissioner of Income Tax (2021) 431 ITR 1 (SC). (vi) On the basis of the facts and circumstances of the case and in law, the Id. CIT(A) ought to have upheld the order of the Assessing Officer. ITA Nos.314 to 317/SRT/2025/AYs.2017-18, 2018-19 & 2020-21 & 2022-23 Bardoli Vibhag Gram Vikas Co-op. Credit Soc. Ltd. (vii) It is therefore prayed that the order of Id. CIT(A) may kindly be set a…

Deputy Commissioner of Income-Tax, Circle-2(1 )(1), Surat vs. Bardoli Vibhag Gram Vikas Co Op Credit Society Ltd, Surat

In the result, the appeal of the revenue is dismissed

ITA 316/SRT/2025[2020-21]Status: DisposedITAT Surat22 Aug 2025AY 2020-21

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)Section 80P(2)(d)Section 80P(4)

…ain provision contained in section 80P(1) and (2) consequently, the exclusion of Cooperative Banks extends to Section 80P(2)(d) as well as held by Hon'ble Supreme Court in the case of Mavilayi Service Co-Operative Bank Ltd Vs Commissioner of Income Tax (2021) 431 ITR 1 (SC). (vi) On the basis of the facts and circumstances of the case and in law, the Id. CIT(A) ought to have upheld the order of the Assessing Officer. ITA Nos.314 to 317/SRT/2025/AYs.2017-18, 2018-19 & 2020-21 & 2022-23 Bardoli Vibhag Gram Vikas Co-op. Credit Soc. Ltd. (vii) It is therefore prayed that the order of Id. CIT(A) may kindly be set a…

DCIT, Circle-2(1)(1), Surat vs. Bardoli Vibhag Gram Vikas Co Op Credit Society Ltd, Surat

In the result, the appeal of the revenue is dismissed

ITA 315/SRT/2025[2018-19]Status: DisposedITAT Surat22 Aug 2025AY 2018-19

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)Section 80P(2)(d)Section 80P(4)

…ain provision contained in section 80P(1) and (2) consequently, the exclusion of Cooperative Banks extends to Section 80P(2)(d) as well as held by Hon'ble Supreme Court in the case of Mavilayi Service Co-Operative Bank Ltd Vs Commissioner of Income Tax (2021) 431 ITR 1 (SC). (vi) On the basis of the facts and circumstances of the case and in law, the Id. CIT(A) ought to have upheld the order of the Assessing Officer. ITA Nos.314 to 317/SRT/2025/AYs.2017-18, 2018-19 & 2020-21 & 2022-23 Bardoli Vibhag Gram Vikas Co-op. Credit Soc. Ltd. (vii) It is therefore prayed that the order of Id. CIT(A) may kindly be set a…

DCIT, Circle-2(1)(1), Surat vs. Bardoli Vibhag Gram Vikas Co Op Credit Society Ltd, Surat

In the result, the appeal of the revenue is dismissed

ITA 314/SRT/2025[2017-18]Status: DisposedITAT Surat22 Aug 2025AY 2017-18

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)Section 80P(2)(d)Section 80P(4)

…ain provision contained in section 80P(1) and (2) consequently, the exclusion of Cooperative Banks extends to Section 80P(2)(d) as well as held by Hon'ble Supreme Court in the case of Mavilayi Service Co-Operative Bank Ltd Vs Commissioner of Income Tax (2021) 431 ITR 1 (SC). (vi) On the basis of the facts and circumstances of the case and in law, the Id. CIT(A) ought to have upheld the order of the Assessing Officer. ITA Nos.314 to 317/SRT/2025/AYs.2017-18, 2018-19 & 2020-21 & 2022-23 Bardoli Vibhag Gram Vikas Co-op. Credit Soc. Ltd. (vii) It is therefore prayed that the order of Id. CIT(A) may kindly be set a…

The Musiri Taluk Agricultural Co-Op. Mktg. Society Ltd., Tiruchirappalli vs. ITO, Ward-2(1), Trichy

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

ITA 785/CHNY/2025[2015-16]Status: DisposedITAT Chennai22 Aug 2025AY 2015-16

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.785/Chny/2025 िनधा9रण वष9 /Assessment Year: 2015-16

For Respondent: Ms. Gouthami Manivasagam, Jt. CIT

Section 139(1)Section 143(3)Section 147Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद एवं "ी जगदीश, लेखा सद के सम( BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.785/Chny/2025 िनधा9रण वष9 /Assessment Year: 2015-16 The Musiri Taluk Agricultural Co- The Income Tax Officer, operative Marketing Society Ltd., Vs. Ward-2(1), 7-D, College Road, Tiruchirapalli, Trichy. Musiri S.O, Musiri – 621 211. [PAN: AAAAT 8118K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथG की ओर से/ Appellant by Ms. S. Mathangi, Advocate (virtual)…

Pannivizha Service Cooperative Bank Ltd 891, M G Road Pannivizha vs. ITO, Ward 2, Kollam

In the result, ITA No. 531/Coch/2025 (Assessment Year 2018-2019) and ITA No

ITA 532/COCH/2025[2020-21]Status: DisposedITAT Cochin20 Aug 2025AY 2020-21

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri K. Krishna Kumar, CAFor Respondent: Ms. Neethu S, Sr. DR

Section 250Section 270ASection 271(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA Nos.527 to 532/COCH/2025 (Assessment Years : 2011-12 to 2014-15, 2018-19 & 2020-21) Pannivizha Service Cooperative bank Ltd. No.891, Pannivizha Adoor, Pathanamthitta, Kerala-691523 [PAN:AABAP9936C] …………. Appellant Vs Assessing Officer, Aayakar Bhavan, Kollam, Kerala– 691001 …………. Respondent Appearance For the Appellant/Assessee : Shri K. Krishna Kumar, CA For the Respondent/Department : Ms. Neethu S, Sr. DR Date Conclusion of hearing : 18.08.2025 Pronouncement of order : 20…

Pannivizha Service Cooperative Bank Ltd 891, M G Road, Pannivizha vs. ITO, Ward 2, Kollam

In the result, ITA No. 531/Coch/2025 (Assessment Year 2018-2019) and ITA No

ITA 531/COCH/2025[2018-19]Status: DisposedITAT Cochin20 Aug 2025AY 2018-19

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri K. Krishna Kumar, CAFor Respondent: Ms. Neethu S, Sr. DR

Section 250Section 270ASection 271(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA Nos.527 to 532/COCH/2025 (Assessment Years : 2011-12 to 2014-15, 2018-19 & 2020-21) Pannivizha Service Cooperative bank Ltd. No.891, Pannivizha Adoor, Pathanamthitta, Kerala-691523 [PAN:AABAP9936C] …………. Appellant Vs Assessing Officer, Aayakar Bhavan, Kollam, Kerala– 691001 …………. Respondent Appearance For the Appellant/Assessee : Shri K. Krishna Kumar, CA For the Respondent/Department : Ms. Neethu S, Sr. DR Date Conclusion of hearing : 18.08.2025 Pronouncement of order : 20…

Pannivizha Service Cooperative Bank Ltd 891, M G Road Pannivizha vs. ITO, Ward 2, Kollam

In the result, ITA No. 531/Coch/2025 (Assessment Year 2018-2019) and ITA No

ITA 530/COCH/2025[2014-15]Status: DisposedITAT Cochin20 Aug 2025AY 2014-15

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri K. Krishna Kumar, CAFor Respondent: Ms. Neethu S, Sr. DR

Section 250Section 270ASection 271(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA Nos.527 to 532/COCH/2025 (Assessment Years : 2011-12 to 2014-15, 2018-19 & 2020-21) Pannivizha Service Cooperative bank Ltd. No.891, Pannivizha Adoor, Pathanamthitta, Kerala-691523 [PAN:AABAP9936C] …………. Appellant Vs Assessing Officer, Aayakar Bhavan, Kollam, Kerala– 691001 …………. Respondent Appearance For the Appellant/Assessee : Shri K. Krishna Kumar, CA For the Respondent/Department : Ms. Neethu S, Sr. DR Date Conclusion of hearing : 18.08.2025 Pronouncement of order : 20…

Pannivizha Service Cooperative Bank Ltd 891, M G Road, Pannivizha vs. ITO, Ward 2, Kollam

In the result, ITA No. 531/Coch/2025 (Assessment Year 2018-2019) and ITA No

ITA 529/COCH/2025[2013-14]Status: DisposedITAT Cochin20 Aug 2025AY 2013-14

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri K. Krishna Kumar, CAFor Respondent: Ms. Neethu S, Sr. DR

Section 250Section 270ASection 271(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA Nos.527 to 532/COCH/2025 (Assessment Years : 2011-12 to 2014-15, 2018-19 & 2020-21) Pannivizha Service Cooperative bank Ltd. No.891, Pannivizha Adoor, Pathanamthitta, Kerala-691523 [PAN:AABAP9936C] …………. Appellant Vs Assessing Officer, Aayakar Bhavan, Kollam, Kerala– 691001 …………. Respondent Appearance For the Appellant/Assessee : Shri K. Krishna Kumar, CA For the Respondent/Department : Ms. Neethu S, Sr. DR Date Conclusion of hearing : 18.08.2025 Pronouncement of order : 20…

Pannivizha Service Cooperative Bank Ltd 891, M G Road Pannivizha vs. ITO, Ward 2, Kollam

In the result, ITA No. 531/Coch/2025 (Assessment Year 2018-2019) and ITA No

ITA 528/COCH/2025[2012-13]Status: DisposedITAT Cochin20 Aug 2025AY 2012-13

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri K. Krishna Kumar, CAFor Respondent: Ms. Neethu S, Sr. DR

Section 250Section 270ASection 271(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA Nos.527 to 532/COCH/2025 (Assessment Years : 2011-12 to 2014-15, 2018-19 & 2020-21) Pannivizha Service Cooperative bank Ltd. No.891, Pannivizha Adoor, Pathanamthitta, Kerala-691523 [PAN:AABAP9936C] …………. Appellant Vs Assessing Officer, Aayakar Bhavan, Kollam, Kerala– 691001 …………. Respondent Appearance For the Appellant/Assessee : Shri K. Krishna Kumar, CA For the Respondent/Department : Ms. Neethu S, Sr. DR Date Conclusion of hearing : 18.08.2025 Pronouncement of order : 20…

Mavilayi Service Co-operative Bank Ltd. v. CIT

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

Shri. Biluru Gurubasava Sahakari Pattina Sangh Niyamit, Bagalkot vs. Income Tax Officer, Ward-1, Bagalkot

Shri Biluru Gurubasava Sahakari Pattina Sangh Niyamit, Bagalkot vs. Income Tax Officer, Ward-1, Bagalkot

Lanja Nagari Sahakari Patsanstha Maryadit, Ratnagiri vs. Income Tax Officer, Ratnagiri

Thottippal Service Cooperative Bank, Thrissur vs. ITO, Ward 2(5), Thrissur

Avinissery Service Co-Operative Bank Ltd, Thrissur vs. The Income Tax Officer Ward 2(1), Thrissur

The Mundur Service Co Operative Bank Limited, Palakkad vs. ITO, Ward-2, Palakkad

Villiappally Panchayat Service Cooperative Bank Limited, Badagara vs. ITO, Ward-2(2), Kozhikode

Lunkad Sky Vie Co-Operative Housing Society Limited, Pune vs. ITO Ward 7(3), Pune

Sri. Shivayogi Paththina Sahakara Sangha Niyamitha, Tumakuru vs. Income Tax Officer, Ward-1, Tiptur

Azhiyur Service Cooperative Bank Limited, Kozhikode vs. ITO Ward 2(2), Kozhikode

Deputy Commissioner of Income-Tax, Circle-2(1)(1), Surat vs. Bardoli Vibhag Gram Vikas Co Op Credit Society Ltd, Surat

Deputy Commissioner of Income-Tax, Circle-2(1 )(1), Surat vs. Bardoli Vibhag Gram Vikas Co Op Credit Society Ltd, Surat

DCIT, Circle-2(1)(1), Surat vs. Bardoli Vibhag Gram Vikas Co Op Credit Society Ltd, Surat

DCIT, Circle-2(1)(1), Surat vs. Bardoli Vibhag Gram Vikas Co Op Credit Society Ltd, Surat

The Musiri Taluk Agricultural Co-Op. Mktg. Society Ltd., Tiruchirappalli vs. ITO, Ward-2(1), Trichy

Pannivizha Service Cooperative Bank Ltd 891, M G Road Pannivizha vs. ITO, Ward 2, Kollam

Pannivizha Service Cooperative Bank Ltd 891, M G Road, Pannivizha vs. ITO, Ward 2, Kollam

Pannivizha Service Cooperative Bank Ltd 891, M G Road Pannivizha vs. ITO, Ward 2, Kollam

Pannivizha Service Cooperative Bank Ltd 891, M G Road, Pannivizha vs. ITO, Ward 2, Kollam

Pannivizha Service Cooperative Bank Ltd 891, M G Road Pannivizha vs. ITO, Ward 2, Kollam