Nileshwar Rangekallu Chethu Vyavasaya Thozhilali Sahakarana Sangham v. CIT

152 Taxmann.com 347High Court2023#3770 most cited

What is Nileshwar Rangekallu Chethu Vyavasaya Thozhilali Sahakarana Sangham v. CIT authority for?

A claim for deduction under section 80P must be made in a valid return filed within the timelines prescribed by the Act (prior to April 1, 2018, this included sections 139(1), 139(4), 142(1), or 148; post-amendment, only section 139(1) is accepted). Statutory benefits like this deduction require strict adherence to legal conditions.

31

judgments rely on this decision, according to BharatTax’s citation analysis of 366,421 Indian tax judgments — from 2024 to 2026.

Also referred to as

Nileshwar Rangekallu Chethu Vyavasaya Thozhilali Sahakarana Sangham · Section 80P · Section 139(1) · Section 139(4) · Section 142(1) · Section 148 · Deduction claim timeline · Cooperative society deduction · Finance Act 2018 amendment

Sections most often in play

Section 139(1)Section 80ACSection 80PSection 148Section 139(4)Section 143(1)Section 142(1)Section 147
Read the full judgment

Issues it is cited on

section 10basection 80a(5)section 80ac(ii)section 80iabsection 80acsection 143(1)(a)(v)section 80asection 80absection 10(46)section 139(4)section 10(20)section 10b

Judgments citing Nileshwar Rangekallu Chethu Vyavasaya Thozhilali Sahakarana Sangham v. CIT

Ommi Sandeep, Vizianagaram vs. Income Tax Officer, Ward-1, Vizianagaram

ITA 507/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam24 Feb 2026AY 2019-20

Bench: Shri Sandeep Singh Karhail, Hon'Ble & Shri Omkareshwar Chidara, Hon'Bleआयकर अपील सं./I.T.A. No. 247/Viz/2025 (निर्धारण वर्ष/ Assessment Year:2017-18) The Chinnampeta Primary Agricultural Cooperative Credit Society Limited Chinnampeta Village Chinnampeta Post, Chatrai Mandal Krishna – 521214, Andhra Pradesh [Pan: Aacat7997E] (अपीलार्थी/ Appellant) करदाता का प्रतिनिधित्व / Assessee Represented By राजस्व का प्रतिनिधित्व / Department Represented By सुनवाई समाप्त होने की तिथि/ Date Of Conclusion Of Hearing घोषणा की तारीख/Date Of Pronouncement V. Income Tax Officer, Ward – 3(5) C.R. Building, 1St Floor Annex M.G. Road, Vijayawada Andhra Pradesh (प्रत्यर्थी / Respondent) Shri C. Subrahmanyam, Ca Dr. Aparna Villuri, Sr.Ar 16.12.2025 24.02.2026 आदेश /Order Per Omkareshwar Chidara: 1. The Present Appeal Is Filed By The Assessee Against The Impugned Order Dated 31.10.2025, Passed Under Section 250 Of The Income Tax Act, 1961 (In Short 'Act') By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”], For The A.Y. 2017-18.

Section 139(1)Section 142(1)Section 250Section 80P(2)(a)

…आयकर अपीलीय अधिकरण, विशाखापटणम पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM श्री संदीप सिंह करहैल, न्यायिक सदस्य एवं श्री ओंकारेश्वर चिदारा लेखा सदस्य के समक्ष, BEFORE SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER & SHRI OMKARESHWAR CHIDARA, HON'BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 247/VIZ/2025 (निर्धारण वर्ष/ Assessment Year:2017-18) The Chinnampeta Primary Agricultural Cooperative Credit Society Limited Chinnampeta Village Chinnampeta Post, Chatrai Mandal Krishna – 521214, Andhra Pradesh [PAN: AACAT7997E] (अपीलार्थी/ Appellant) करदाता का प्रतिनिधि…

Madhu Souharda Pathina Sahakari Niyamitha vs. The Income Tax Officer

The appeal stands dismissed

ITA/207/2024HC Karnataka13 Jan 2026

Bench: S.G.PANDIT,K. V. ARAVIND

Section 142(1)Section 144Section 260Section 80ASection 80A(5)Section 80P

…- 1 - HC-KAR NC: 2026:KHC:1855-DB ITA No. 207 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF JANUARY, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND INCOME TAX APPEAL No. 207 OF 2024 BETWEEN: 1. MADHU SOUHARDA PATHINA SAHAKARI NIYAMITHA, REP. BY PUTTAIAH, OKKALIGARA SAMUDAYA BHAVANA OPP. KSRTC BUS STAND, MADHUGIRI - 572132, PAN AADAM1667P …APPELLANT (BY SRI HEMANTH PAI, ADVOCATE FOR SRI LOCHANA S. BABU, ADVOCATE) AND: 1. THE INCOME TAX OFFICER, WARD -1 & TPS, TUMKUR AAYAKAR BHAVAN, RAM…

Mahatma Phule Gramin Bigarsheti Sahakar Pat Sanstha Ltd, Kolhapur vs. PCIT-1, Pune

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

ITA 1049/PUN/2025[2018-19]Status: DisposedITAT Pune09 Jan 2026AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19 Mahatma Phule Gramin Bigarsheti Pcit-1, Pune Sahakar Pat Sanstha Vs. A/P Hattiwade, Ajara, Kolhapur – 416505 Pan: Aaaam2608K (Appellant) (Respondent) Assessee By : None (Written Submission Filed) Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 09-12-2025 Date Of Pronouncement : 09-01-2026 O R D E R

For Appellant: None (written submission filed)For Respondent: Shri Amol Khairnar, CIT-DR
Section 139(1)Section 139(4)Section 147Section 148Section 263Section 80ASection 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2018-19 Mahatma Phule Gramin Bigarsheti PCIT-1, Pune Sahakar Pat Sanstha Vs. A/P Hattiwade, Ajara, Kolhapur – 416505 PAN: AAAAM2608K (Appellant) (Respondent) Assessee by : None (written submission filed) Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 09-12-2025 Date of pronouncement : 09-01-2026 O R D E R PER R.K. PANDA, V.P: This appeal filed by the assessee is directed against the order dated 28.03.2025 passed u/s 263 of the Income Tax Act,…

Shri Vardhaman Nagri Sahakari Patsanstha Ltd., Pachora vs. ITO Ward 1(4), Jalgaon

ITA 2452/PUN/2025[2016-17]Status: DisposedITAT Pune16 Dec 2025AY 2016-17

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2452/Pun/2025 निर्धारण वषा / Assessment Year: 2016-17 Shri Vardhaman Nagari V The Income Tax Officer, Sahakari Patsanstha Ltd., S Ward-1(4), Jalgaon. 1061, Shivaji Chowk, Bhadgaon Road, Pachora, Maharashtra – 424201. Pan: Aacas3361F Appellant/ Assessee Respondent / Revenue Assessee By Shri Vinay Kawdia – (Through Virtual) Revenue By Shri Sandeep Sathe – Dr Date Of Hearing 08/12/2025 Date Of Pronouncement 16/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2016-17 Dated 22.10.2025 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144B Of The Act, Dated 14.03.2024. The Assessee Has Raised The Following Grounds Of Appeal : “1) On The Facts & In The Circumstances Of The Case & In Law, Assessment Made In Respect Of An Issue That Was Not Disclosed In Notice Issued U/S 148A(B) Is Bad In Law & Liable To Be Quashed.

Section 139(1)Section 147Section 148Section 148ASection 151ASection 250Section 80P

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.2452/PUN/2025 निर्धारण वषा / Assessment Year: 2016-17 Shri Vardhaman Nagari V The Income Tax Officer, Sahakari Patsanstha Ltd., s Ward-1(4), Jalgaon. 1061, Shivaji Chowk, Bhadgaon Road, Pachora, Maharashtra – 424201. PAN: AACAS3361F Appellant/ Assessee Respondent / Revenue Assessee by Shri Vinay Kawdia – (through virtual) Revenue by Shri Sandeep Sathe – DR Date of hearing 08/12/2025 Date of prono…

Shri Vardhaman Nagri Sahakari Patsanstha Ltd., Pachora vs. ITO Ward 1(4), Jalgaon

In the result, appeal of the assessee is partly allowed

ITA 2451/PUN/2025[2015-16]Status: DisposedITAT Pune16 Dec 2025AY 2015-16

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2451/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 Shri Vardhaman Nagri V The Income Tax Sahakari Patsanstha Ltd., S Officer, 1061, Shivaji Chowk, Ward-1(4), Pune. Bhadgaon Road, Pachora, Maharashtra – 424201. Pan: Aacas3361F Appellant/ Assessee Respondent / Revenue Assessee By Shri Vinay Kawdia – (Virtual Hearing) Revenue By Shri Sandeep Sathe - Dr Date Of Hearing 08/12/2025 Date Of Pronouncement 30/12/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2015-16 Dated 22.10.2025 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144B Of The Act, Dated 18.03.2024. The Assessee Has Raised The Following Grounds Of Appeal :

Section 139(1)Section 147Section 148Section 148ASection 149Section 151ASection 250Section 80P

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.2451/PUN/2025 निर्धारण वषा / Assessment Year: 2015-16 Shri Vardhaman Nagri V The Income Tax Sahakari Patsanstha Ltd., s Officer, 1061, Shivaji Chowk, Ward-1(4), Pune. Bhadgaon Road, Pachora, Maharashtra – 424201. PAN: AACAS3361F Appellant/ Assessee Respondent / Revenue Assessee by Shri Vinay Kawdia – (Virtual hearing) Revenue by Shri Sandeep Sathe - DR Date of hearing 08/12/2025 Date of pronounce…

ACIT, Circle-2, Noida vs. Noida Special Economic Zone Authority, Noida

In the result, the assessing officer is directed to allow both the disallowances

ITA 6732/DEL/2018[2012-13]Status: DisposedITAT Delhi12 Dec 2025AY 2012-13

Bench: Shripawan Singhand Shribrajesh Kumar Singhआ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) Noida Special Economic Zone Authority, बनाम Dcit, Phase-Ii, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, Pan No.Aaaln0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Noida Special Economic Zone Authority, बनाम Dcit,Circle-2, Phase-Ii, Dadri Road, Noida, Aayakar Bhawan, 2D, Vs. Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6732/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Acit, बनाम Noida Special Economic Zone Authority, Circle-2, Phase-Ii, Dadri Road, Noida, Vs. Aayakar Bhawan, 2D, Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Ram Avtar Sharma, Ca & Shri Bhupesh Agarwal, Ca Revenue By Ms. Monika Singh, Cit-Dr सुनवाईक"तारीख/ Date Of Hearing: 26.11.2025 उ"ोषणाक"तारीख/Pronouncement On 12.12.2025 आदेश /O R D E R Per Pawan Singh:

Section 139(1)Section 139(4)Section 143(1)Section 147Section 148Section 154Section 34Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRIPAWAN SINGH, JUDICIAL MEMBERAND SHRIBRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT, Phase-II, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, PAN No.AAALN0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT,Circle-2, Phase-II, Dadri Road, Noida, Aayakar B…

Noida Special Economic Zone Authority, Noida vs. DCIT, Circle-2, Noida

In the result, the assessing officer is directed to allow both the disallowances

ITA 6541/DEL/2018[2012-13]Status: DisposedITAT Delhi12 Dec 2025AY 2012-13

Bench: Shripawan Singhand Shribrajesh Kumar Singhआ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) Noida Special Economic Zone Authority, बनाम Dcit, Phase-Ii, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, Pan No.Aaaln0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Noida Special Economic Zone Authority, बनाम Dcit,Circle-2, Phase-Ii, Dadri Road, Noida, Aayakar Bhawan, 2D, Vs. Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6732/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Acit, बनाम Noida Special Economic Zone Authority, Circle-2, Phase-Ii, Dadri Road, Noida, Vs. Aayakar Bhawan, 2D, Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Ram Avtar Sharma, Ca & Shri Bhupesh Agarwal, Ca Revenue By Ms. Monika Singh, Cit-Dr सुनवाईक"तारीख/ Date Of Hearing: 26.11.2025 उ"ोषणाक"तारीख/Pronouncement On 12.12.2025 आदेश /O R D E R Per Pawan Singh:

Section 139(1)Section 139(4)Section 143(1)Section 147Section 148Section 154Section 34Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRIPAWAN SINGH, JUDICIAL MEMBERAND SHRIBRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT, Phase-II, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, PAN No.AAALN0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT,Circle-2, Phase-II, Dadri Road, Noida, Aayakar B…

Noida Special Economic Zone Authority, Noida vs. DCIT, Circle-2, Noida

In the result, the assessing officer is directed to allow both the disallowances

ITA 6540/DEL/2018[20101-11]Status: DisposedITAT Delhi12 Dec 2025

Bench: Shripawan Singhand Shribrajesh Kumar Singhआ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) Noida Special Economic Zone Authority, बनाम Dcit, Phase-Ii, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, Pan No.Aaaln0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Noida Special Economic Zone Authority, बनाम Dcit,Circle-2, Phase-Ii, Dadri Road, Noida, Aayakar Bhawan, 2D, Vs. Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6732/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Acit, बनाम Noida Special Economic Zone Authority, Circle-2, Phase-Ii, Dadri Road, Noida, Vs. Aayakar Bhawan, 2D, Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Ram Avtar Sharma, Ca & Shri Bhupesh Agarwal, Ca Revenue By Ms. Monika Singh, Cit-Dr सुनवाईक"तारीख/ Date Of Hearing: 26.11.2025 उ"ोषणाक"तारीख/Pronouncement On 12.12.2025 आदेश /O R D E R Per Pawan Singh:

Section 139(1)Section 139(4)Section 143(1)Section 147Section 148Section 154Section 34Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRIPAWAN SINGH, JUDICIAL MEMBERAND SHRIBRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT, Phase-II, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, PAN No.AAALN0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT,Circle-2, Phase-II, Dadri Road, Noida, Aayakar B…

Income Tax Officer, Ward 1 and Tps, Kannur vs. Kannur Building Materials Co Operative Society Limited, Pappinissery, Kannur

In the result, the appeal filed by the revenue ITA No

ITA 600/COCH/2025[2013-14]Status: DisposedITAT Cochin29 Oct 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm Assessment Year: 2013-14 The Income Tax Officer, Ward 1 & Tps .......... Appellant Aayakar Bhavban, Chovva P.O., Kannur 670006 Vs. Kannur Building Materials Co-Op. Society Ltd .......... Respondent No. C 1741, Pappinissery P.O., Kannur 670561 [Pan: Aaaak7151K]

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 143(3)Section 194CSection 250Section 40Section 80Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI ANIKESH BANERJEE, JM Assessment Year: 2013-14 The Income Tax Officer, Ward 1 & TPS .......... Appellant Aayakar Bhavban, Chovva P.O., Kannur 670006 vs. Kannur Building Materials Co-op. Society Ltd .......... Respondent No. C 1741, Pappinissery P.O., Kannur 670561 [PAN: AAAAK7151K] CO No. 5/Coch/2025 Assessment Year: 2013-14 Kannur Building Materials Co-op. Society Ltd. .......... Appellant No. C 1741, Pappinissery P.O., Kannur 670561 [PAN: AAAAK7151K] vs. The Income Tax Officer, Ward 1 & TPS .......... Respondent Aayakar…

Katrathal Gram Sewa Sahkari Samiti Limited, Katrathal vs. ITO Ward 1 Sikar, Sikar

The appeal is dismissed

ITA 1001/JPR/2025[2019-20]Status: DisposedITAT Jaipur27 Oct 2025AY 2019-20
For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT
Section 139(1)Section 143(2)Section 144BSection 147Section 147rSection 148Section 148ASection 151Section 234ASection 250

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "SMC" JAIPUR श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य एव श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM आयकर अपीलसं. / ITA No.1001/JPR/2025 निर्धारण वर्ष / AssessmentYear : 2019-20 Katrathal Gram Sewa Sahkari | बनाम | The ITO, Samiti Ltd. Ward-1, Katrathal District Sikar, Sikar. Vs. Sikar. स्थायीलेखा सं./ जीआईआरसं. / PAN/GIR No.:AABAK6096Q | अपीलार्थी / Appellant | प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assesseeby :Sh. Shrawan Kumar…

Gowripatnam Primary Agricultural Cooperative Credit Society Limited, Gowripatnam vs. ITO, Ward-1, Tadepalligudem

In the result, appeal of the assessee is dismissed

ITA 433/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam13 Oct 2025AY 2016-17

Bench: Shri Ravish Sood, Hon'Ble**

Section 139(1)Section 147rSection 148

…# **आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम** #### **IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM "DIVISION" BENCH, VISAKHAPATNAM** **(HYBRID HEARING)** **श्रीरिीश सूद ,न्याधयकसदस्यएिंश्रीएसबालाकृ ष्णन**,**लेखासदस्यके समक्ष BEFORE SHRI RAVISH SOOD, HON'BLE JUDICIAL MEMBER** **&** ### **SHRI S BALAKRISHNAN, HON'BLE ACCOUNTANT MEMBER** आयकर अपीलसं**./I.T.A.Nos.432, 433 & 434/VIZ/2025 (**निर्धारणवर्ा**/ Assessment Year:2015-16, 2016-17 & 2018-19)** | Gowripatnam<br>Primary<br>Agricultural | Vs. | Income Tax Officer –<br>Ward –<br>1…

K.1316 Muthur Primary Agricultural Co-Op Credit Society Limited, Tirupur vs. The Income Tax Officer, Ward 1(4) Tirupur, Tirupur

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

ITA 1497/CHNY/2025[2020-21]Status: DisposedITAT Chennai04 Sept 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Ms. A. Vijayalakshmi, CAFor Respondent: Ms. Anitha, Addl.CIT
Section 119(2)(b)Section 139(1)Section 143(1)Section 80ASection 80P

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1497/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 v. K 1316 Muthur Primary Agricultural The ITO, Co-op. Credit Society Ltd., Ward-1(4), 8/109, Kodumudi Road, Muthur, Tirupur. Kangayam, Tirupur-638 105. [PAN: AABAK 6894 J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms. A. Vijayalakshmi, CA (Tirupur) ""यथ" क"…

Navanirman Multipurpose Co-Operative Credit Society Ltd, Belagavi vs. Income Tax Officer, Ward - 2, Belagavi

ITA 116/PAN/2025[2016-17]Status: DisposedITAT Panaji18 Aug 2025AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 116/Pan/2025 Assessment Year : 2016-17 Navanirman Multipurpose Co-Op. Credit Society Ltd., Laxmi Nagar, Hindalaga, Dist. Belagavi.-591108 Pan : Aacan0420G . . . . . . . Appellant V/S The Income Tax Officer, Ward-2, Belagavi. . . . . . . . Respondent Appearances Assessee By : Mr Pramod Vaidya [‘Ld. Ar’] Revenue By : Ms Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing : 07/08/2025 Date Of Pronouncement : 18/08/2025 Order Per G. D. Padmahshali; By Captioned Appeal The Assessee Impugns Din & Order 1074658686(1) Dt. 18/03/2025 Passed By National Faceless Appeal Centre, Delhi [‘Ld. Nfac/Cit(A)’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 15/02/2024 Passed U/S 147 R.W.S. 144 Of The Act By National Faceless E- Asstt Centre, Delhi [‘Ld. Ao’ Hereinafter] Anent To Assessment Year 2016-17 [‘Ay’ Hereinafter].

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 139(1)Section 143(2)Section 147Section 148Section 250Section 80A(5)Section 80P(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos. 116/PAN/2025 Assessment Year : 2016-17 Navanirman Multipurpose Co-op. Credit Society Ltd., Laxmi Nagar, Hindalaga, Dist. Belagavi.-591108 PAN : AACAN0420G . . . . . . . Appellant V/s The Income Tax Officer, Ward-2, Belagavi. . . . . . . . Respondent Appearances Assessee by : Mr Pramod Vaidya [‘Ld. AR’] Revenue by : Ms Rijjula Uniyal [‘Ld. DR’] Date of conclusive Hearing : 07/08/2025 Date of Pronouncement : 18/08/2025 ORDER PER G. D. PADMAHSHAL…

Ratulia Samabay Krishi Unnyan Samiti Ltd., East Medinipur vs. I.T.O., Ward - 27(3), Haldia

In the result, appeal of the assessee is allowed

ITA 2409/KOL/2024[2018-2019]Status: DisposedITAT Kolkata07 Aug 2025AY 2018-2019

Bench: SHRI GEORGE MATHAN (Judicial Member)

For Appellant: Shri Subash Agarwal & ShilpiFor Respondent: Shri Somnath Das Biswas, Sr. DR
Section 10ASection 139Section 139(4)Section 143(1)Section 143(1)(a)Section 143(3)Section 148Section 80Section 80ASection 80P

…आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.2409/KOL/2024 (नििाारण वर्ा / Assessment Year : 2018-2019) Ratulia Samabay Krishi Unnyan Vs ITO, Ward-27 (3), Haldia Samiti Limited, Ratulia, Medinipur, Panskura East Medinpur, WB-721139 PAN No. : AACAR 3845 H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Subash Agarwal & Shilpi Mukherjee, Advocates राजस्व की ओर से /Revenue by : Shri Somnath Das Biswas, Sr. DR स…

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…

Primary Agriculture Co Operative Society Wankidi, Hyderabad vs. ITO, Ward-1, Manchirial

ITA 500/HYD/2025[2021-22]Status: DisposedITAT Hyderabad30 Jun 2025AY 2021-22

Bench: Us:

For Appellant: Shri T. Chaitanya KumarFor Respondent: Shri Ashutosh Pradhan
Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 80ASection 80PSection 80P(2)(a)

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “A” Bench, Hyderabad श्री मंजूनाथ जी, माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.No.500/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2021-22) Primary Agriculture Vs. The Income Tax Officer, Cooperative Society, Ward – 1, Manchirial. Wankidi. Hyderabad. PAN : AACAP7647P (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee : Shri T. Chaitanya Kumar, Represented by…

Khandra Colliery Employees Co Operative Credit Society Ltd., Bardhaman vs. The AO, CPC Bangalore / ITO, Ward-1(1), Burdwan

The appeal of the assessee is allowed

ITA 2594/KOL/2024[2019-20]Status: DisposedITAT Kolkata17 Jun 2025AY 2019-20

Bench: The Ld. Cit(A), Where Also He Could Not Succeed.

Section 143(1)Section 143(1)(a)Section 234ASection 234BSection 234CSection 234FSection 250Section 80ASection 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 2594/Kol/2024 (Assessment Year 2019-2020) Khandra Colliery Employees Co-operative Credit Society Limited, Khandra, P.O.-Khandra, Block-Andal, Dist- Paschim Bardhaman, Pin – 713363, West Bengal [PAN: AACAK5748E] …..…...…………….... Appellant vs. The AO, CPC Bangalore/ ITO, Ward 1(1), Burdwan, Aayakar Bhawan, Court Compound, Burdwan, West Bengal – 713101 ....................... Respondent Appearances by: Assessee represented by : Amit Agarwal, AR Department represent…

Prabhat Gramin Bigarsheti Sahakari Patnsanstha Maryadit Tadwadi, Raigad vs. ITO, Ward 3, Panvel

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

ITA 1433/PUN/2024[2017-18]Status: DisposedITAT Pune12 Jun 2025AY 2017-18

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

For Appellant: Shri Akash KumarFor Respondent: Shri Vishal Makawane
Section 143(1)(a)Section 154Section 44ASection 44BSection 80Section 80PSection 80P(2)Section 80P(2)(a)

…आयकर अपीलीय अधिकरण “एक सदस्य मामला” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1433/PUN/2024 निर्धारण वर्ा / Assessment Year : 2017-18 Prabhat Gramin Bigarsheti Sahakari ITO, Ward – 3, Patsanstha Maryadit, Panvel At-Tadwadi, Post-Chirdhe, Tal-Murud, Vs. Dist.-Raigad, Murud, Maharashtra-402109 PAN : AAFAP2554G अपीलधर्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Akash Kumar Department by : Shri Vishal Makawane Date of hearing : 29-04-2025 Date of 12-06-2025 Pronouncemen…

Primary Agriculture Cooperative Credit Society Limited, Adarakatti, Lakshmeshwar Taluk Gadag District vs. Income Tax Officer Ward 1, Gadag

In the result, the appeal of the assessee is dismissed

ITA 279/BANG/2025[2017-18]Status: DisposedITAT Bangalore28 May 2025AY 2017-18

Bench: Shri Waseem Ahmed

For Appellant: Shri Mahesh Hindi, CAFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept
Section 10ASection 10BSection 139(1)Section 142(1)Section 144Section 80A(5)Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No. 279/Bang/2025 and S.A. No.10/Bang/2025 Assessment Year: 2017-18 Primary Agriculture Cooperative Credit Vs. The Income Tax Officer, Society Ltd., Ward – 1, Gadag. Adarakatti – 582 116. Karnataka . PAN – AABAP 5830 B APPELLANT RESPONDENT Assessee by : Shri Mahesh Hindi, CA Revenue by : Shri Ganesh R Gale, Standing Counsel for Dept. (DR) Date of hearing : 12.03.2025 Date of Pronouncement : 28.05.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against th…

Vividhodhesha Prathamika Gramina Krushi Sahakara Sangha Ni Gejjalagere, Mandya vs. Income Tax Officer, Ward-1 & Tps, Mandya

In the result appeal of the assessee is partly allowed

ITA 2071/BANG/2024[2018-19]Status: DisposedITAT Bangalore21 Apr 2025AY 2018-19

Bench: Shri Waseem Ahmedassessment Year: 2018-19

For Appellant: Shri Tarun Kothari, AdvocateFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept
Section 147Section 148Section 151Section 254Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year: 2018-19 Vividhodhesha Prathamika Gramina Vs. The Income Tax Officer, Krushi Sahakara Sangha Ni Gejjalagere, Ward – 1 & TPS, Mandya. Maddur, Mandya – 571 428. PAN – AABAP 8943 P APPELLANT RESPONDENT Assessee by : Shri Tarun Kothari, Advocate Revenue by : Shri Ganesh R Gale, Standing Counsel for Dept. (DR) Date of hearing : 19.02.2025 Date of Pronouncement : 21.04.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order passed by the N…