Which sections of the Income Tax Act does PCIT v. Annasaheb Patil Mathadi Kamgar Sahakari Pathpedi Ltd. come up under?

It is most often cited in judgments turning on Section 80P(4), Section 80P(2)(d), Section 1961, Section 80P, Section 80P(2)(a)(i), Section 143(3).

PCIT v. Annasaheb Patil Mathadi Kamgar Sahakari Pathpedi Ltd.

Q: How many judgments cite PCIT v. Annasaheb Patil Mathadi Kamgar Sahakari Pathpedi Ltd.?

35 judgments on BharatTax cite PCIT v. Annasaheb Patil Mathadi Kamgar Sahakari Pathpedi Ltd. (150 Taxmann.com 173), spanning 2023 to 2026.

150 Taxmann.com 173Supreme Court of India2023#3384 most cited

What is PCIT v. Annasaheb Patil Mathadi Kamgar Sahakari Pathpedi Ltd. authority for?

Section 80P(4) of the Income Tax Act is attracted only when the assessee itself is a co-operative bank. Interest earned by a co-operative society from a co-operative bank continues to qualify for deduction under section 80P(2)(d).

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Also referred to as

PCIT v. Annasaheb Patil Mathadi Kamgar Sahakari Pathpedi Ltd. · section 80P(4) · section 80P(2)(d) · co-operative society · co-operative bank · deduction · interest income

Sections most often in play

Section 80P(4)Section 80P(2)(d)Section 1961 Section 80P Section 80P(2)(a)(i)Section 143(3)Section 250 Section 143(1)

Issues it is cited on

section 80(p)(4)section 80(p)(2)section 80(p)section 59(2)section 36(1)(via)section 2(n)section 5(b)section 80p(4)section 80p(1)section 70 section 59 section 80(p)(2)(d)

Judgments citing PCIT v. Annasaheb Patil Mathadi Kamgar Sahakari Pathpedi Ltd.

PREMIUM TOWER CO OPERATIVE HOUSING SOCIETY LTD ,MUMBAI vs. ITO WARD 24(3)(1), MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 418/MUM/2026[2018-19]Status: DisposedITAT Mumbai10 Apr 2026AY 2018-19

For Appellant: Shri Rajesh ShahFor Respondent: Shri Pravin Salunkhe, (Sr. DR)

Section 139Section 143(1)Section 250Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H(SMC)”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Premium Tower Co Operative vs ITO, Ward 24(3)(1), Mumbai Housing Society Ltd. Piramal Chamber, Mumbai-400012 Plot No.351, S. No.41(P), Old Lokhandwala Complex, Lion SOL Marg, Oshiwara Off Link Road, Andheri (W), Mumbai- 400053 PAN:AABAP6171B APPELLANT RESPONDENT Assessee by : Shri Rajesh Shah Respondent by : Shri Pravin Salunkhe, (Sr. DR) Date of hearing : 08/04/2026 Date of pronouncement : 10/04/2026 O R D E R Per: Anikesh Banerjee (JM): The instant appeal o…

MATRUCHHAYA COMMERCIAL PREMISES CO OP SOCIETY LIMITED,MUMBAI vs. INCOME TAX OFFICER, WARD 125(1), MUMBAI, AAYAKAR BHAVAN, M.K. ROAD

In the result, the appeal of the assessee bearing ITA No

ITA 9179/MUM/2025[2021-22]Status: DisposedITAT Mumbai13 Mar 2026AY 2021-22

Section 143(1)Section 154Section 250Section 80Section 80P(2)(d)Section 80P(4)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “A”, MUMBAI\nBEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND\nSHRI JAGADISH, ACCOUNTANT MEMBER\nITA No.9178/Mum/2025 (Assessment year: 2020-21)\nITA No.9179/Mum/2025 (Assessment year: 2021-22)\nMatruchhaya\nCommercial vs\nITO Ward 125(1), Mumbai\nPremises Co-OP Society Ltd.\n504, 378-380 Narshi Natha\nStreet Masjid Bunder,\nMumbai-400009\nPAN:AADAM4079R\nAPPELLANT\nAayakar Bhavan, M.K. Road,\nChurchgate, Mumbai-400020\nRESPONDENT\nAssessee by\n:\nNone\nRespondent by\n:\nShri Surendra Mohan (SR. DR)\nDate of hearing\n:\n11/03/2026\nDate of pro…

MATRUCHHAYA COMMERCIAL PREMISES CO-OP SOCIETY LIMITED,MUMBAI vs. INCOME TAX OFFICER, WARD 125(1), MUMBAI, AAYAKAR BHAVAN, M.K. ROAD

In the result, the appeal of the assessee bearing ITA No

ITA 9178/MUM/2025[2020-21]Status: DisposedITAT Mumbai13 Mar 2026AY 2020-21

Section 143(1)Section 154Section 250Section 80Section 80P(2)(d)Section 80P(4)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “A”, MUMBAI\n\nBEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND\nSHRI JAGADISH, ACCOUNTANT MEMBER\n\nITA No.9178/Mum/2025 (Assessment year: 2020-21)\nITA No.9179/Mum/2025 (Assessment year: 2021-22)\n\n| Matruchhaya Commercial vs ITO Ward 125(1), Mumbai\n| Premises Co-OP Society Ltd.\n| 504, 378-380 Narshi Natha\n| Street Masjid Bunder,\n| Mumbai-400009\n| PAN:AADAM4079R\n| APPELLANT\n| Aayakar Bhavan, M.K. Road,\n| Churchgate, Mumbai-400020\n| RESPONDENT\n\nAssessee by\n: None\nRespondent by\n: Shri Surendra Mohan (SR. DR)\n\nDate of hearing\n…

INCOME TAX OFFICER WARD-2 AHMEDNAGAR, AHMEDNAGAR vs. KANIFNATH GRMAIN BIGAR SHETI SAHAKARI PATSANSTHA MARYADIT, MALDAD

In the result, the appeal of the Revenue is dismissed

ITA 2247/PUN/2025[2022-23]Status: DisposedITAT Pune13 Feb 2026AY 2022-23

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

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Madhan Thirmanpalli

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

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2247/PUN/2025 धििाारण वर्ा / Assessment Year : 2022-23 Income Tax Officer, Kanifnath Gramin Bigar Sheti Ward – 2, Ahmednagar Sahakari Patsanstha Maryadit, Vs. At Post Maldad, Taluka Sangamner, Ahmednagar-422608 PAN : AABAK1395E अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Pramod S. Shingte Department by : Shri Madhan Thirmanpalli Date of hearing : 13-01-2026 Date of 13-02-2026 Pronouncement : आदेश…

MAMASAHEB KHANDGE NAGRI SAHAKARI PATSASTHA MARYADIT,TALEGAON DABHADE vs. PCIT PUNE 3, PUNE

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

ITA 1212/PUN/2025[2020-21]Status: DisposedITAT Pune18 Dec 2025AY 2020-21

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Smt. Deepa KhareFor Respondent: Shri Amol Khairnar

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1212/PUN/2025 िनधा"रण वष" / Assessment Year : 2020-21 Mamasaheb Khandge Nagri Vs. Pr. CIT, Pune-3. Sahakari Patsanstha Maryadit, Second Floor, Talegaon Dabhade Station Road, Tal- Maval, Pune- 410507. PAN : AACAM2666D Appellant Respondent Assessee by : Smt. Deepa Khare Revenue by : Shri Amol Khairnar Date of hearing : 12.11.2025 Date of pronouncement : 18.12.2025 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against…

KARAD PATAN TALUKA MADHYAMIK SHALA SEVAKANCHI SAHAKARI PATHSANSTHA ,KARAD vs. ITO WARD 2 SATARA, SATARA

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

ITA 1135/PUN/2025[2020-21]Status: DisposedITAT Pune28 Nov 2025AY 2020-21

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1135/Pun/2025 िनधा"रण वष" / Assessment Year : 2020-21 Karad Patan Taluka Vs. Ito, Ward-2, Satara. Madhyamik Shala Sevekanchi Sahakari Pathsanstha, Gala No.9, 10, Malai Towers, Kolhapur Naka, Karad, Dist. Satara- 415110. Pan : Aabtk7825L Appellant Respondent Assessee By : Shri Satish Nade Revenue By : Shri Deepak Kumar Kedia (Virtual) Date Of Hearing 15.10.2025 : Date Of Pronouncement 28.11.2025 : आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 28.02.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2020-21. 2. Facts Of The Case, In Brief, Are That The Assessee Is Primary Credit Co-Operative Society Duly Registered Under The Maharashtra State Cooperative Societies Act, 1960 & Engaged In The Activity

For Appellant: Shri Satish NadeFor Respondent: Shri Deepak Kumar Kedia (Virtual)

Section 142(1)Section 143(3)Section 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1135/PUN/2025 िनधा"रण वष" / Assessment Year : 2020-21 Karad Patan Taluka Vs. ITO, Ward-2, Satara. Madhyamik Shala Sevekanchi Sahakari Pathsanstha, Gala No.9, 10, Malai Towers, Kolhapur Naka, Karad, Dist. Satara- 415110. PAN : AABTK7825L Appellant Respondent Assessee by : Shri Satish Nade Revenue by : Shri Deepak Kumar Kedia (Virtual) Date of hearing 15.10.2025 : Date of pronouncement 28.11.2025 : आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by t…

INFINITY TOWERS CO OP HSG SOC LTD ,MUMBAI vs. ITO 22(1)(1), MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 3557/MUM/2025[2022-23]Status: DisposedITAT Mumbai25 Nov 2025AY 2022-23

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Ms. Neelam Jadhav a/wFor Respondent: Shri Bhagirath Ramawat, (SR.DR.)

Section 139(1)Section 143(1)Section 250Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K (SMC)”, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No. 3555/Mum/2025 (Assessment Year: 2020-21) & I.T.A No. 3556/Mum/2025 (Assessment Year: 2021-22) & I.T.A No. 3557/Mum/2025 (Assessment Year: 2022-23) Infinity Towers Co-operative vs ADDL/JCIT(A)-2 Jaipur/ ITO- Housing Society Limited 22(1)(1), Mumbai 15 Infinity Co-operative Housing Society Limited, Narayan Dabholkar Marg, Mumbai- 400006 PAN: AAAAO2519B APPELLANT RESPONDENT Assessee by : Ms. Neelam Jadhav a/w Shri Marlon Rego Respondent by : Sh…

INFINITY TOWERS CO OPERATIVE HOUSING SOCIETY LIMITED,MUMBAI vs. ITO 22(1)(1), MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 3556/MUM/2025[2021-22]Status: DisposedITAT Mumbai25 Nov 2025AY 2021-22

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Ms. Neelam Jadhav a/wFor Respondent: Shri Bhagirath Ramawat, (SR.DR.)

Section 139(1)Section 143(1)Section 250Section 80PSection 80P(2)(d)Section 80P(4)

INFINITY TOWERS CO OPERATIVE HOUSING SOCIETY LIMITED ,MUMBAI vs. ITO -22(1)(1), MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 3555/MUM/2025[2020-21]Status: DisposedITAT Mumbai25 Nov 2025AY 2020-21

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Ms. Neelam Jadhav a/wFor Respondent: Shri Bhagirath Ramawat, (SR.DR.)

Section 139(1)Section 143(1)Section 250Section 80PSection 80P(2)(d)Section 80P(4)

THE PANCHRATNA CO OPERATIVE HOUSING SOCIETY LTD ,MUMBAI vs. INCOME TAX OFFICER -19(3)(1), MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 1433/MUM/2025[2013-14]Status: DisposedITAT Mumbai25 Nov 2025AY 2013-14

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Shri Poojan Mehta, CAFor Respondent: Shri Virabhadra Mahajan, (SR.DR.)

Section 139Section 143(1)Section 143(3)Section 147Section 148Section 194CSection 250Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No. 1433/MUM/2025 (Assessment Year: 2013-14) The Panchratna Co-operative vs Income-tax Officer- 19(3)(1), Housing Society Ltd Mumbai 21, Panchratna, Mama Piramal Chambers, Lal Baug, Parmanand Marg, Opera Mumbai – 400 012 House, Mumbai- 400 004 PAN: AAAAT3507C APPELLANT RESPONDENT Assessee by : Shri Poojan Mehta, CA Respondent by : Shri Virabhadra Mahajan, (SR.DR.) Date of hearing : 13/11/2025 Date of pronouncement : 25/11/2025 O R D E R Per Shri An…

VASAI URBAN COOPERATIVE C REDIT SOCIETY LTD,VASAI vs. PCIT-1, THANE, THANE

In the result, the appeal by the assessee allowed

ITA 2622/MUM/2025[2020-21]Status: DisposedITAT Mumbai01 Oct 2025AY 2020-21

Bench: SHRI OM PRAKASH KANT (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Vivek Perampurna (CIT-DR)

Section 143(3)Section 263Section 56Section 80P(2)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM Vasai Urban Cooperative Credit Principal Commissioner of Income Society Ltd. Tax -1, Thane 1st Floor, Shree Ganesh Building, Opp. Vs. S.T. Depot, Tal-Vasai, Dist. Palghar, Vasai – Virar, Maharashtra – 401201. PAN/GIR No. AAAAV1341E (Appellant) : (Respondent) Assessee by : Shri Bhupendra Shah Respondent by : Shri Vivek Perampurna (CIT-DR) Date of Hearing : 10.07.2025 Date of Pronouncement : 01.10.2025 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the o…

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…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K(SMC)” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER BSNL 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 Date of Hearing – 23/06/2025 Date of Order - 26/06/202…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Sandeep Singh Karhail, Judicial Member ITA No.801/Coch/2024 :Asst.Year 2017-2018 Mamala Service Co-operative The Income Tax Officer Bank Limited No.2799 v. Ward - 2 Thiruvaniyoor, Mamala PO Aluva. Muriyamangalam Ernakulam – 682 305. PAN :AACAM1459J. (Appellant) (Respondent) Appellant by : --- None --- Respondent by : Sri.Sanjit Kumar Das, CIT-DR Date of Date of Hearing :24.03.2025 Pronouncement : 28.03.2025 O R D E R Per Sandeep Singh Karhail, JM : 1. The assessee has filed the present appeal challengi…

ITO, MUMBAI vs. THE CENTRAL RAILWAY EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD., MUMBAI

In the result, appeals filed by the revenue are dismissed in the above terms

ITA 2783/MUM/2024[2020-21]Status: DisposedITAT Mumbai11 Nov 2024AY 2020-21

Bench: Shri. Narendra Kumar Billaiya & Shri. Raj Kumar Chauhan & & Ito, Mumbai Vs. The Central Railway Lower Parel, 306, Piramal Employees Co-Operative Chamber, Mumbai – 400012. Credit Society Ltd. 665-A, The Creccs Society, N.M. Joshi Marg, Byculla (West), Mumbai – 400027. Pan: Aaatt3547K (Appellant) (Respondent)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI. NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI. RAJ KUMAR CHAUHAN, JUDICIAL MEMBER & & ITO, Mumbai Vs. The Central Railway Lower Parel, 306, Piramal Employees Co-operative Chamber, Mumbai – 400012. Credit Society Ltd. 665-A, The CRECCS Society, N.M. Joshi Marg, Byculla (West), Mumbai – 400027. PAN: AAATT3547K (Appellant) (Respondent) Assessee Represented by : Shri. J. D. Mistry & Shri. Madhur Agarwal Department Represented by : Ms. Madhu Malati Gosh (CIT-DR) Date of conclusion of Hearing : 24.07.2024 Date of Pronouncement : 11.11.202…

I.T.O, MUMBAI vs. THE CENTRAL RAILWAY EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD. , MUMBAI

In the result, appeals filed by the revenue are dismissed in the above terms

ITA 2693/MUM/2024[2018-19]Status: DisposedITAT Mumbai11 Nov 2024AY 2018-19

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

I.T.O., MUMBAI vs. THE CENTRAL RAILWAY EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD., MUMBAI

In the result, appeals filed by the revenue are dismissed in the above terms

ITA 2692/MUM/2024[2017-18]Status: DisposedITAT Mumbai11 Nov 2024AY 2017-18

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

INCOME-TAX OFFICER WARD-2, AHMEDNAGAR, AHMEDNAGAR vs. SANJIVANI SAHAKARI PAT SANSTHA MARYADIT GURUDWARA ROAD, KOPARGAON DIST. AHMEDNAGAR. PIN-423601, AHMEDNAGAR

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

ITA 1280/PUN/2024[2018-19]Status: DisposedITAT Pune24 Sept 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1280/Pun/2024 "नधा"रण वष" / Assessment Year : 2018-19

For Appellant: NoneFor Respondent: Shri Arvind Desai

Section 142(1)Section 143(3)Section 250Section 80Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1280/PUN/2024 "नधा"रण वष" / Assessment Year : 2018-19 Income Tax Officer, Vs. Sanjivani Sahakari Pat Sanstha Ward-2, Ahmednagar Maryadit, Gurudwara Road, Kopargaon, Dist. Ahmednagar – 423601 Maharashtra PAN : AAAAS5052K Appellant Respondent Assessee by : None Revenue by : Shri Arvind Desai Date of hearing : 23.09.2024 Date of pronouncement : 24.09.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the Revenue directed agains…

INCOME TAX OFFICER - 25(2)(1) MUMBAI, MUMBAI vs. MUMBAI POSTAL EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD, MUMBAI

In the result, the appeal by the Revenue and cross-objection by the assessee are dismissed

ITA 1642/MUM/2024[2018-19]Status: DisposedITAT Mumbai26 Jul 2024AY 2018-19

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AggarwalFor Respondent: Ms Usha Gaikwad, Sr. AR

Section 142(1)Section 143(2)Section 194ASection 194A(3)(v)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1642/Mum./2024 (Assessment Year : 2018–19) ITO-25(2)(1) Room No. 116, 1st Floor, G- Block Kautliya Bhavan, Bandra Kurla ……………. Appellant Complex, Mumbai-400051. v/s Mumbai Postal Employees Co-operative Credit Society Ltd .………. Respondent Ground Floor, GPO Building, Fort Mumbai, Mumbai-400001. PAN- AAAJM0032G Cross Objection no.57/Mum./2024 Arising out of ITA no.1642/Mum./2024 (Assessment Year : 2018–19) Mumbai Postal Employees Co-operative Credit Societ…

VASAI URBAN CO-OPERATIVE C REDIT SOCIETY LTD,VASAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, THANE

In the result, the appeal by the assessee is allowed

ITA 1507/MUM/2024[2018-19]Status: DisposedITAT Mumbai25 Jul 2024AY 2018-19

Bench: Shri B R Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Surendra Meena, Sr. DR

Section 142(1)Section 143(2)Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI B R BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1507/Mum./2024 (Assessment Year : 2018–19) Vasai Urban Co-operative Credit Society Ltd, 1st Floor, Shree Ganesh Building, ………. Appellant Opp. S. T. Depot, Tal- Vasai, Dist- Palghar, 401201. PAN No. AAAAV1341E v/s PCIT, Thane B-Wing, Ashar I. T. Park, 6th Floor, Road No. 16Z, ………. Respondent Wagle Industrial Estate, Thane (West)-400604 Assessee by : Shri Bhupendra Shah Revenue by : Shri Surendra Meena, Sr. DR Date of Hearing – 10/06/2024 Date of Order – 25/…

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