PCIT v. Ashwinkumar Arban Co-Operative Society Ltd.

168 Taxmann.com 314High Court2024#1862 most cited

What is PCIT v. Ashwinkumar Arban Co-Operative Society Ltd. authority for?

Interest earned by a cooperative society from investments made with a cooperative bank is eligible for deduction under section 80P(2)(d).

61

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2024 to 2026.

Also referred to as

PCIT v. Ashwinkumar Urban Co-operative Society Ltd · section 80P(2)(d) · deduction · cooperative bank · interest income

Sections most often in play

Section 80P(2)(d)Section 80P(4)Section 263Section 80PSection 250Section 143(3)Section 194A(3)(v)Section 142(1)

Issues it is cited on

section 80(p)(4)section 194a(3)(v)section 2(u)section 5(b)section 22(1)(b)section 80(p)(2)section 80p(2)(c)(ii)prejudicial to interest of revenuesection 22(1)section 80p(2)(c)section 80p(4)section 80p(1)

Judgments citing PCIT v. Ashwinkumar Arban Co-Operative Society Ltd.

Adim Jati Sewa Sahkari Samiti Mydt Jobat, Alirajpur vs. Faceless Assessment Officer, Alirajpur

ITA 663/IND/2025[2020-21]Status: DisposedITAT Indore27 Mar 2026AY 2020-21

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiadim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) Pan: Aaala0577E Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr

Section 143(3)Section 253(5)Section 80P(2)(d)Section 80P(4)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER Adim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) PAN: AAALA0577E Assessee by Shri P.D. Nagar, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 05.03.2026 Date of Pronouncement 27.03.2026 आदेश/ O R D E R Per B.M. Biyani, AM: Feeling aggrieved by order of first-appeal dated 04.11.2024 passed by learned Commissioner of…

Ministry of Communications Employees Co-Operative Housing Society Limited, Bangalore vs. Pr. Commissioner of Income Tax, Bengaluru-1, Bengaluru

In the result, the appeal of the assessee is hereby dismissed

ITA 1120/BANG/2025[2020-21]Status: DisposedITAT Bangalore28 Jan 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2020-21

For Appellant: Shri Aprameya, AdvocateFor Respondent: Shri Subramanian, JCIT
Section 143(3)Section 144BSection 263Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2020-21 M/s Ministry of Communications Vs. The Pr. Commissioner of Employees Cooperative Housing Society Income Tax , Ltd., 419, 1st Floor, 12th Cross, Bengaluru-1, Sadashivanagar, Bengaluru. Bengaluru – 560 080. PAN – AAAAM 0353 M APPELLANT RESPONDENT Assessee by : Shri Aprameya, Advocate Revenue by : Shri Subramanian, JCIT Date of hearing : 13.01.2026 Date of Pronouncement : 29.01.2026 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The present appeal…

Shree Vegam Urban Co Op Credit Society Limited, Surat vs. ACIT, Circle-1(2), Surat

In the result, the appeal of the assessee is allowed

ITA 252/SRT/2025[2017-18]Status: HeardITAT Surat22 Jan 2026AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Raghunath Kamble

For Appellant: Shri Shaunak K. Zaveri, CAFor Respondent: Ms Namita Patel, Sr. DR
Section 194ASection 194A(3)(v)Section 250Section 263Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER I.T.A. No. 252/SRT/2025 (Assessment Year: 2017-18) Shree Vegam Urban Co-op. ACIT, Vs. Credit Society Limited, Circle – 1(2), 104, 1st Floor, Magnnus, Opp – Surat Atlanta Shopping Mall, Althan, Surat- 395007 [PAN: AAJAS3198M] (Appellant) .. (Respondent) Appellant by : Shri Shaunak K. Zaveri, CA Respondent by: Ms Namita Patel, Sr. DR Date of Hearing 19.01.2026 Date of Pronouncement 22.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT: This appeal has been filed by the…

Shree Jalaram Coop. Credit Society Ltd, Viramgam vs. The ITO, Ward-3(2)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1951/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad06 Jan 2026AY 2019-20

Bench: Ms. Suchitra Kambleassessment Year 2019-20

For Appellant: Shri S.N. DivetiaFor Respondent: Shri Suresh Chand Meena, Sr. D.R
Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 250Section 80PSection 80P(2)(a)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before Ms. Suchitra Kamble, Judicial Member Assessment Year 2019-20 Shree Jalram Coop. The ITO, Credit Society Ltd, Ward-3(2)(1), 1 Jalaram Shopping Vs Ahmedabad Centre, Opp. K B Shah (Respondent) High School, Viramgam-382150 PAN: AAEAS2849C (Appellant) Assessee by: Shri S.N. Divetia Shri Samir Vora, A.Rs. Revenue by: Shri Suresh Chand Meena, Sr. D.R. Date of hearing : 04-12-2025 Date of pronouncement : 06-01-2026 आदेश/ORDER This is an appeal filed against the order dated 29-09- 2025 passed by ADDL/JCIT(A)-3, Chennai for assessment year 2012-13…

Mehsana Taluka Madhyamik Teachars Credit and Consumers Sahakari Mandali, Mehsana vs. ITO, Ward-2, Mehsana Presently Ward-1, Mehsana

In the result, both the appeals of the assessee are allowed

ITA 1923/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2020-21

Bench: Dr.Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Mehal Doshi, A.RFor Respondent: Shri Abhijit, Sr. DR
Section 143(1)(a)Section 263Section 80PSection 80P(2)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR.BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.1728 & 1923/Ahd/2025 (Assessment Years: 2015-16 & 2020-21) Mehsana Taluka Madhyamik Vs. Income Tax Officer, Teachers Credit and Consumers Ward-2, Sahakari Mandali, Mehsana. 15 to 18 Krushna Complex, (Present Ward-1, Mehsana) 3rd Floor Radhanpur Cross Roads, Mehasana-384002. [PAN No.AAAJM0991 N] (अपीलाथ" /Appellant ( ""यथ" /Respondent) Appellant by : Shri Mehal Doshi, A.R. Respondent by: Shri Abhijit, Sr. DR Date of Hearing 08.12.2025 Date of Pronouncement 09.12.20…

Mehsana Taluka Madhyamik Teachars Credit and Consumers Sahakari Mandali, Mehsana vs. ITO, Ward-2, Mehsana Presently Ward-1, Mehsana

In the result, both the appeals of the assessee are allowed

ITA 1728/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2015-16

Bench: Dr.Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Mehal Doshi, A.RFor Respondent: Shri Abhijit, Sr. DR
Section 143(1)(a)Section 263Section 80PSection 80P(2)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR.BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.1728 & 1923/Ahd/2025 (Assessment Years: 2015-16 & 2020-21) Mehsana Taluka Madhyamik Vs. Income Tax Officer, Teachers Credit and Consumers Ward-2, Sahakari Mandali, Mehsana. 15 to 18 Krushna Complex, (Present Ward-1, Mehsana) 3rd Floor Radhanpur Cross Roads, Mehasana-384002. [PAN No.AAAJM0991 N] (अपीलाथ" /Appellant ( ""यथ" /Respondent) Appellant by : Shri Mehal Doshi, A.R. Respondent by: Shri Abhijit, Sr. DR Date of Hearing 08.12.2025 Date of Pronouncement 09.12.20…

Shree Vikas Sharafi Sahkari Mandli Limited, Rajkot vs. PCIT-1 Rajkot, Rajkot

In the result, the appeal of the assessee is allowed

ITA 228/RJT/2025[2020-21]Status: DisposedITAT Rajkot08 Dec 2025AY 2020-21

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri Chetan Agarwal, Ld. A.RFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 147Section 2(19)Section 263Section 80(2)(f)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(f)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 228/RJT/2025 Assessment Year: (2020-21) Shree Vikas Sharafi Sahkari Mandali Vs. PCIT – 1, Ltd., Income Tax Office, Sangava Chowk, Rajkot-360001 (Guj) Rajkot - 360001 (Guj) स्थायील्खा./जाआइआरखा./PAN/GIR No.: AAKAS0860D (Appellant) (Respondent) Appellant by : Shri Chetan Agarwal, Ld. A.R. Respondent by : Shri Sanjay Punglia, Ld. CIT(DR) Date of Hearing : 07/10/2025 Date of Pronouncement : 08/12/2025 आदीश/ O R D E R PER DINESH MOHAN SINHA, JM: C…

Avkar Urban Co-Op Credit Society Ltd., Surat vs. ACIT Circle 3(3), Surat

In the result, the appeal of the assessee is allowed

ITA 715/SRT/2025[2017-18]Status: DisposedITAT Surat02 Dec 2025AY 2017-18

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.715/Srt/2025 Assessment Year: (2017-18) (Hybrid Hearing) Avkar Urban Co-Op. Credit Soc. Vs. Acit, Ltd., Circle – 3(3), 113-114, Sunrise Chambers, Surat Varachha Road, Mini Bazar, Surat - 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaaa8341B (Appellant) (Respondent) Appellant By Shri Aakash Bakashwala, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 17/11/2025 Date Of Pronouncement 02/12/2025

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

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.715/SRT/2025 Assessment Year: (2017-18) (Hybrid Hearing) Avkar Urban Co-op. Credit Soc. Vs. ACIT, Ltd., Circle – 3(3), 113-114, sunrise Chambers, Surat Varachha Road, Mini Bazar, Surat - 395006 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAAA8341B (Appellant) (Respondent) Appellant by Shri Aakash Bakashwala, CA Respondent by Ms Neerja Sharma, Sr. DR Date of Hearing 17/11/2025 Date of Pronouncement 02/12/2025 आदेश / O R D E R PER BIJAYANANDA P…

Vihan Vibhag Credit Co-Operative Society Ltd., Surat vs. ITO, Ward 2(2)(5), Surat

In the result, the appeal of the assessee is allowed

ITA 707/SRT/2025[2017-18]Status: DisposedITAT Surat27 Nov 2025AY 2017-18

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.707/Srt/2025 Assessment Year: (2017-18) (Hybrid Hearing) Vihan Vibhag Credit Co-Operative Vs. Ito, Society Ltd., Ward – 2(2)(5), At & Po: Vihan, Tal – Kamrej, Surat Tapi – 394320, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabav5113F (Appellant) (Respondent) Appellant By Shri Akshay M. Modi, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 17/11/2025 Date Of Pronouncement 27/11/2025

Section 143(2)Section 143(3)Section 250Section 253(3)Section 271(1)(c)Section 80PSection 80P(2)(d)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.707/SRT/2025 Assessment Year: (2017-18) (Hybrid Hearing) Vihan Vibhag Credit Co-operative Vs. ITO, Society Ltd., Ward – 2(2)(5), At & PO: Vihan, Tal – Kamrej, Surat Tapi – 394320, Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No: AABAV5113F (Appellant) (Respondent) Appellant by Shri Akshay M. Modi, CA Respondent by Ms Neerja Sharma, Sr. DR Date of Hearing 17/11/2025 Date of Pronouncement 27/11/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM:…

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)

…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 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)

…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…

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…

DCIT, Circle-2(1)(1), Surat vs. The Surat Vankar Sahkari Sangh Limited, Surat

In the result, the appeal of the revenue is dismissed

ITA 77/SRT/2025[2017-18]Status: DisposedITAT Surat31 Oct 2025AY 2017-18

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.77/Srt/2025 Assessment Year: (2017-18) (Hybrid Hearing) Dcit, Vs. The Surat Vankar Sahkari Sangh Circle – 2(1)(1), Limited, Surat Opp – Reshamwala Market, Ring Road, Surat - 395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3159L (Appellant) (Respondent) Appellant By Shri Ravi Kant Gupta, Cit-Dr Respondent By Shri Hiren Vepari, Ca Date Of Hearing 19/08/2025 Date Of Pronouncement 30/10/2025

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

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.77/SRT/2025 Assessment Year: (2017-18) (Hybrid Hearing) DCIT, Vs. The Surat Vankar Sahkari Sangh Circle – 2(1)(1), Limited, Surat Opp – Reshamwala Market, Ring Road, Surat - 395002 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAAT3159L (Appellant) (Respondent) Appellant by Shri Ravi Kant Gupta, CIT-DR Respondent by Shri Hiren Vepari, CA Date of Hearing 19/08/2025 Date of Pronouncement 30/10/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This…

Lake Florence Abcdef and G Chs Ltd, Mumbai vs. DCIT-41 (1)(1), Mumbai

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

ITA 4671/MUM/2025[2020-21]Status: DisposedITAT Mumbai31 Oct 2025AY 2020-21

Bench: Shri Sandeep Gosain

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

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 4670 & 4671/Mum/2025 A.Ys: 2018-19 & 2020-21 Lake Florence ABCDEF Vs DCIT-41(1)(1) & G CHS Ltd., Kautilya Bhavan, BKC Society office off ADI, Mumbai – 400051. Shankaracharya Marg, Powai, Mumbai – 400076. PAN – AAAAL2938B (Appellant) (Respondent) Assessee by Ms. Kinjal Bhuta Revenue by Shri Vikash Chandra, Addl.CIT Date of Hearing 03.09.2025 Date of Pronouncement 31.10.2025 ORDER PER SANDEEP GOSAIN, JM: These two appeals have been filed by the assessee challenging the different impugned orders passed…

Lake Florence Abcdef and G Chs Ltd, Mumbai vs. DCIT-41 (1)(1), Mumbai

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

ITA 4670/MUM/2025[2018-19]Status: DisposedITAT Mumbai31 Oct 2025AY 2018-19

Bench: Shri Sandeep Gosain

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

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 4670 & 4671/Mum/2025 A.Ys: 2018-19 & 2020-21 Lake Florence ABCDEF Vs DCIT-41(1)(1) & G CHS Ltd., Kautilya Bhavan, BKC Society office off ADI, Mumbai – 400051. Shankaracharya Marg, Powai, Mumbai – 400076. PAN – AAAAL2938B (Appellant) (Respondent) Assessee by Ms. Kinjal Bhuta Revenue by Shri Vikash Chandra, Addl.CIT Date of Hearing 03.09.2025 Date of Pronouncement 31.10.2025 ORDER PER SANDEEP GOSAIN, JM: These two appeals have been filed by the assessee challenging the different impugned orders passed…

The Puna Kumbharia Group Co-Op Fruits and Vege Grow Society Limited, Surat vs. ACIT Circle 3(2), Surat

In the result, the appeal of the assessee is allowed

ITA 355/SRT/2025[2018-19]Status: DisposedITAT Surat29 Aug 2025AY 2018-19

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.354 To 355/Srt/2025 Ays: (2017-18 & 2018-19) (Hybrid Hearing) The Puna Kumbharia Groud Co-Op. Vs. Acit, Fruits & Vege Grow Society Circle – 3(2), Limited, Surat Kela Yard Dumbhai, Puna Kumbhariya Road, Surat - 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaap1147N (Appellant) (Respondent) Appellant By Shri Sapnesh Sheth, Advocate Respondent By Ms Namita Patel, Sr. Dr Date Of Hearing 27/08/2025 Date Of Pronouncement 29/08/2025

Section 250Section 253(3)Section 80P(2)(d)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.354 to 355/SRT/2025 AYs: (2017-18 & 2018-19) (Hybrid Hearing) The Puna Kumbharia Groud Co-op. Vs. ACIT, Fruits and Vege Grow Society Circle – 3(2), Limited, Surat Kela Yard Dumbhai, Puna Kumbhariya Road, Surat - 395003 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAAP1147N (Appellant) (Respondent) Appellant by Shri Sapnesh Sheth, Advocate Respondent by Ms Namita Patel, Sr. DR Date of Hearing 27/08/2025 Date of Pronouncement 29/08/2025 आदेश / O…

The Puna Kumbharia Group Co-Op Fruits and Vege Grow Society Limited, Surat vs. ACIT Circle 3(2), Surat

In the result, the appeal of the assessee is allowed

ITA 354/SRT/2025[2017-18]Status: DisposedITAT Surat29 Aug 2025AY 2017-18

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.354 To 355/Srt/2025 Ays: (2017-18 & 2018-19) (Hybrid Hearing) The Puna Kumbharia Groud Co-Op. Vs. Acit, Fruits & Vege Grow Society Circle – 3(2), Limited, Surat Kela Yard Dumbhai, Puna Kumbhariya Road, Surat - 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaap1147N (Appellant) (Respondent) Appellant By Shri Sapnesh Sheth, Advocate Respondent By Ms Namita Patel, Sr. Dr Date Of Hearing 27/08/2025 Date Of Pronouncement 29/08/2025

Section 250Section 253(3)Section 80P(2)(d)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.354 to 355/SRT/2025 AYs: (2017-18 & 2018-19) (Hybrid Hearing) The Puna Kumbharia Groud Co-op. Vs. ACIT, Fruits and Vege Grow Society Circle – 3(2), Limited, Surat Kela Yard Dumbhai, Puna Kumbhariya Road, Surat - 395003 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAAP1147N (Appellant) (Respondent) Appellant by Shri Sapnesh Sheth, Advocate Respondent by Ms Namita Patel, Sr. DR Date of Hearing 27/08/2025 Date of Pronouncement 29/08/2025 आदेश / O…

Jalgaon Jilha Majur Kamgar Sahakari Sanstha Federation Ltd., Jalgaon vs. ITO Ward 1(4), Jalgaon

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

ITA 30/PUN/2025[2020-21]Status: DisposedITAT Pune25 Aug 2025AY 2020-21
For Appellant: Smt. Deepa KhareFor Respondent: Shri Ramnath P. Murkunde
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(c)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 No.30/PUN/2025 निर्धारण वर्ष / Assessment Year : 2020-21 Jalgaon Jilha Majur Kamgar Sahakari Sanstha Federation Limited, 1 Shrama Sahakar, Akashwani Chowk, Jalgaon-425001 ITO Ward-1(4), Jalgaon Vs. PAN : AABAJ5982G अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Smt. Deepa Khare Department by : Shri Ramnath P. Murkunde Date of hearing : 18-06-2025 Date of Pronouncement : 25-08-2025 आदेश / ORDER PER ASTHA CHANDR…

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)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.314 to 317/SRT/2025 AYs: (2017-18, 2018-19, 2020-21 & 2022-23) (Hybrid Hearing) DCIT, Vs. Bardoli Vibhag Gram Vikas Co-op. Circle – 2(1)(1), Society Ltd., Surat Sardar Baugsaat Gala Bardoli, H.O. Surat, Gujarat - 394601 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAATB8135B (Appellant) (Respondent) Appellant by Shri Ravi Kant Gupta, CIT-DR with Shri Ajay Uke, Sr. DR Respondent by Shri Akshay M. Modi, CA Date of Hearing 19/08/2025 Date of Pronouncement 22/08/2…