What is PCIT v. Gunja Samabay Krishi Unnayan Samity Ltd. authority for?

Interest income earned by a cooperative credit society from its funds parked with nationalized and commercial banks is construed as profits and gains of business, eligible for deduction under section 80P(2)(a)(i).

Which sections of the Income Tax Act does PCIT v. Gunja Samabay Krishi Unnayan Samity Ltd. come up under?

It is most often cited in judgments turning on Section 80P(2)(a)(i), Section 80P(2)(d), Section 143(3), Section 250, Section 263, Section 80P(4).

PCIT v. Gunja Samabay Krishi Unnayan Samity Ltd. (147 Taxmann.com 518)

Q: How many judgments cite PCIT v. Gunja Samabay Krishi Unnayan Samity Ltd.?

111 judgments on BharatTax cite PCIT v. Gunja Samabay Krishi Unnayan Samity Ltd. (147 Taxmann.com 518), spanning 2023 to 2026.

KAI FAKIRA JAIRAM PATIL SAHAKARI PATSANSTHA MARYADIT SHAHADA,NANDURBAR vs. ITO, WARD-1, DHULE, DHULE

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

ITA 3110/PUN/2025[2016-17]Status: DisposedITAT Pune17 Apr 2026AY 2016-17

For Appellant: Shri Manoj Parmar

Section 139(1)Section 147Section 148Section 148ASection 80PSection 80P(2)(a)Section 80P(2)(d)

…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.3110/PUN/2025 िनधा"रण वष" / Assessment Year : 2016-17 Kai Fakira Jairam Patil Vs. ITO, Ward-1, Dhule. Sahakari Patsanstha Maryadit Shahada, Plot No.5A, Vrindavan Nagar, Besides Swami Samaratha Kendra Shahada, Tal. Shahada, Dist. Nandurbar- 425409. PAN : AAAAK5870D Appellant Respondent Assessee by : Shri Manoj Parmar Revenue by Smt. Sonal L. Sonkavde : Date of hearing : 03.02.2026 Date of pronouncement : 17.04.2026 आदेश / ORDER PER VINAY BHAMORE, JM: This…

THE CAMP MULTIPURPOSE PRIMARY AGRICULTURE COOPERATIVE SOCIETY LIMITED,PERNEM, GOA vs. INCOME TAX OFFICER, WARD 2 (1), PANAJI, GOA

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

ITA 55/PAN/2026[2016-17]Status: DisposedITAT Panaji11 Mar 2026AY 2016-17

Bench: SHRI PAVAN KUMAR GADALE (Judicial Member)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I T A. Nos.55/PAN/2026 (A.Y. 2016-17 ) The Camp Multipurpose Vs I T O, Primary Agriculture National e Assessment . Cooperative society Limited, Centre, C 104,Agarwada, Delhi Pernem, North Goa-403512, Goa. PAN .No. AABAC8769Q (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee by Shri.Shyam J Kamat.AR Revenue by Smt.Rijula Uniyal.Sr.DR सुनवाई की तारीख/Date of Hearing 10.03.2026 11.03.2026 घोषणा की तारीख/Date of Pronouncement ORDER PER PAVAN KUMAR GADALE, JM: The appeal is filed by the assesse against the ord…

SHRI BRAHMANATH CREDIT SOUHARD SAHAKARI SANGH NIYAMIT,NIPPANI vs. ITO 1 NIPPANI, NIPPANI

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

ITA 66/PAN/2026[2013-14]Status: DisposedITAT Panaji10 Mar 2026AY 2013-14

Bench: Shri Pavan Kumar Gadalei T A. Nos.66/Pan/2026 (A.Y. 2013-14 ) Shri Brahmanath Credit Vs I.T.O-Ward-1, Souhard Sahakari Sangh Nemchand Building, . Niyamat, 747,Ashoknagar, 185/C, Chikodi Road, Nippani-591237, Nippani, Karnataka. Belagavi-591237, Karnataka. Pan .No. Aaaas1063Q (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee By Shri.U.G.Ammangi.Ar Revenue By Smt.Rijula Uniyal.Sr.Dr सुनवाई की तारीख/Date Of Hearing 09.03.2026 घोषणा की तारीख/Date Of Pronouncement 10.03.2026 Order Per Pavan Kumar Gadale, Jm: The Appeal Is Filed By The Assesse Against The Order Of Nfac/Cit(A) U/Sec 250 Of The Act. The Assessee Has Raised The Grounds Of Appeal Challenging The Order Of The Cit(A) Sustaining The Denial Of Deduction Of Interest Income From Cooperative Society, Cooperative Banks & Nationalized Banks U/Sec80P(2)(D) Of The Act. 2. The Brief Facts Of The Case Are That, The Assessee Is A Cooperative Credit Society & Is Engaged In Activities Of Providing Credit Facilities To Its Members. The Assessee Has Filed The Return Of Income For The A.Y 2013-14 On 2 Ita. No..66/Pan/2026 Shri Brahmanath Credit Souhard Sahakari Sangh Niyamit. 30.09.2013 Disclosing A Total Income Of Rs.Nil After Claiming Deduction Of Rs.78,06,780/- U/Sec 80P(2)(A)(I) Of The Act. Subsequently The Case Was Selected For Scrutiny Under Cass & Order U/Sec143(3) Of The Act Was Passed Disallowing The Claim U/Sec80P(2)(A)(I) Of The Act Of Rs.78,06,780/- & Disallowance U/Sec40(A)(Ia) Of The Act Of Rs.76,274/- & Assessed The Total Income Of Rs.78,83,054/- Vide Order Dated21.07.2021.Aggrived By The Order, On Appeal To The Cit(A), The Appeal Was Partly Allowed & The Assessee Has Preferred Second Appeal Before The Honble Tribunal & Vide By Order

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I T A. Nos.66/PAN/2026 (A.Y. 2013-14 ) Shri Brahmanath Credit Vs I.T.O-Ward-1, Souhard Sahakari Sangh Nemchand Building, . Niyamat, 747,AshokNagar, 185/C, Chikodi Road, Nippani-591237, Nippani, Karnataka. Belagavi-591237, Karnataka. PAN .No. AAAAS1063Q (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee by Shri.U.G.Ammangi.AR Revenue by Smt.Rijula Uniyal.Sr.DR सुनवाई की तारीख/Date of Hearing 09.03.2026 घोषणा की तारीख/Date of Pronouncement 10.03.2026 ORDER PER PAVAN KUMAR GADALE, JM: The appeal is filed by t…

SHRI MALLIKARJUN URBAN CO OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. ITO WARD 1 BELGAUM, BELGAUM

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

ITA 65/PAN/2026[2017-18]Status: DisposedITAT Panaji06 Mar 2026AY 2017-18

Bench: SHRI PAVAN KUMAR GADALE (Judicial Member)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I T A. No.65/PAN/2026 (A.Y. 2017-18 ) Shri Mallikarjun Urban Vs ITO-Ward-1, Cooperaive credit Society Feroj khimjibhai cpx, . Limited, Civil Hospital Road Jugul,Taluka Athani, Belagavi-590001. Belagavi-591252, Karnataka. Karnataka. . PAN .No. AAAAS5616H (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee by Shri.Shivananad Halbhavi.AR Revenue by Smt.Rijula Uniyal.Sr.DR सुनवाई की तारीख/Date of Hearing 05.03.2026 06.03.2026 घोषणा की तारीख/Date of Pronouncement ORDER PER PAVAN KUMAR GADALE, JM: The appeal is f…

SHRI K.P. MAGENNAVAR LAXMI CREDIT SOUHARDA SAHAKARI SANGH LTD.MANJARI.,CHIKODI vs. INCOME TAX OFFICER, WARD-1, NIPPANI

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

ITA 33/PAN/2026[2015-2016]Status: DisposedITAT Panaji27 Feb 2026AY 2015-2016

Bench: Shri Pavan Kumar Gadalei T A. No.33/Pan/2026 (A.Y. 2015-16 ) Shri K.P.Magennavar Laxmi Vs I.T.O-Ward-1, Credit Souharda Sahakari Nemchand Building, . Sangh Limited, 747,Ashoknagar, 521,Laxmibuilding,Mainroad, Nipani-591237, Manjari, Chikodi, Karnataka. Belagavi-591213, Karnataka. Pan .No. Aabas3175N (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee By Shri.Jaykumar Patil.Ar Revenue By Smt.Thamba Mahendra.Sr.Dr सुनवाई की तारीख/Date Of Hearing 25.02.2026 घोषणा की तारीख/Date Of Pronouncement 27.02.2026 Order Per Pavan Kumar Gadale, Jm: The Assessee Has Filed The Appeal Against The Order Of Addl/Jcit(A)-7 Mumbai Passed U/Se 143(3) & U/Sec250 Of The Act. The Assessee Has Raised The Grounds Of Appeal Challenging The Order Of The Cit(A) Sustaining The Denial Of Claim Of Deduction U/Sec80P(2)(A)(I) Of The Ac & Without Prejudice Alternate Relief U/Sec80P(2)(D) Of The Act On Interest Income From Cooperative Banks & Scheduled Banks. 2. The Brief Facts Of The Case Are That, The Assessee Souhard Credit Cooperative Society Is Engaged In Providing

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I T A. No.33/PAN/2026 (A.Y. 2015-16 ) Shri K.P.Magennavar Laxmi Vs I.T.O-Ward-1, Credit Souharda Sahakari Nemchand Building, . Sangh Limited, 747,AshokNagar, 521,Laxmibuilding,MainRoad, Nipani-591237, Manjari, Chikodi, Karnataka. Belagavi-591213, Karnataka. PAN .No. AABAS3175N (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee by Shri.Jaykumar Patil.AR Revenue by Smt.Thamba Mahendra.Sr.DR सुनवाई की तारीख/Date of Hearing 25.02.2026 घोषणा की तारीख/Date of Pronouncement 27.02.2026 ORDER PER PAVAN KUMAR GADALE…

BARDC BANK,BHATKAL vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, the two appeals filed by the assessee are partly allowed for statistical purposes

ITA 297/PAN/2024[2018-19]Status: DisposedITAT Panaji17 Feb 2026AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.296 & 297/Pan/2024 (A.Y. 2017-18 & 2018-19) Bardc Bank Bhatkal, Ito-Ward-1, Vs Pld Bank, Main Road, Santerikrupa, . Uttara Kannada, Kaigaroad, Bhatkal S.O. Habbuwada, Karnataka-581320. Karwar-581306, Karnataka. Pan .No. Aaaap1731G (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G D PADMAHSHALI ACCOUNTANT MEMBER I T A. Nos.296 & 297/PAN/2024 (A.Y. 2017-18 & 2018-19) BARDC Bank Bhatkal, ITO-Ward-1, Vs PLD Bank, Main Road, SanteriKrupa, . Uttara Kannada, KaigaRoad, Bhatkal S.O. Habbuwada, Karnataka-581320. Karwar-581306, Karnataka. PAN .No. AAAAP1731G (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee by Shri.Ravish Rao.AR Revenue by Smt.Rijula Uniyal. Sr.DR सुनवाई की तारीख/Date of Hearing 10.02.2026 घोषणाकीतारीख/DateofPronouncement 17.02.2026 ORDER PER BENCH: These two app…

BARDC BANK,BHATKAL vs. INCOME TAX OFFICER, WARD - 1, KARWAR

In the result, the two appeals filed by the assessee are partly allowed for statistical purposes

ITA 296/PAN/2024[2017-18]Status: DisposedITAT Panaji17 Feb 2026AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.296 & 297/Pan/2024 (A.Y. 2017-18 & 2018-19) Bardc Bank Bhatkal, Ito-Ward-1, Vs Pld Bank, Main Road, Santerikrupa, . Uttara Kannada, Kaigaroad, Bhatkal S.O. Habbuwada, Karnataka-581320. Karwar-581306, Karnataka. Pan .No. Aaaap1731G (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G D PADMAHSHALI ACCOUNTANT MEMBER I T A. Nos.296 & 297/PAN/2024 (A.Y. 2017-18 & 2018-19) BARDC Bank Bhatkal, ITO-Ward-1, Vs PLD Bank, Main Road, SanteriKrupa, . Uttara Kannada, KaigaRoad, Bhatkal S.O. Habbuwada, Karnataka-581320. Karwar-581306, Karnataka. PAN .No. AAAAP1731G (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee by Shri.Ravish Rao.AR Revenue by Smt.Rijula Uniyal. Sr.DR सुनवाई की तारीख/Date of Hearing 10.02.2026 घोषणाकीतारीख/DateofPronouncement 17.02.2026 ORDER PER BENCH: These two app…

SHRI HANUMAN CREDIT SOUHARDA SAHAKARI SANGH LTD,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, NIPPANI

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

ITA 235/PAN/2025[2017-18]Status: DisposedITAT Panaji16 Feb 2026AY 2017-18

Bench: SHRI PAVAN KUMAR GADALE (Judicial Member)

Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I T A. No.235/PAN/2025 (A.Y. 2017-18 ) Shree Hanuman Credit Vs I.T.O-Ward-1, Souhard Sahakari Limited, Nemchand Building, . 1,Shah Complex, 747,AshokNagar, K.C.Road,Near busstand, Nipani-591237, Chikodi-591201, Karnataka. Karnataka. PAN .No. AACAS1191D (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee by Shri.Mahadeo Wali.AR Revenue by Smt.Rijula Uniyal.Sr.DR सुनवाई की तारीख/Date of Hearing 12.02.2026 घोषणा की तारीख/Date of Pronouncement 16.02.2026 ORDER PER PAVAN KUMAR GADALE, JM: The assessee has filed…

SHREE MAHILA CREDIT SOUHARD SAHAKARI SANGH NIYAMIT,BELAGAVI vs. ITO WARD 1 BELAGAVI, BELAGAVI

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

ITA 116/PAN/2024[2017-18]Status: DisposedITAT Panaji13 Feb 2026AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. No.116/Pan/2024 (A.Y. 2017-18) Shree Mahila Credit Souhard Vs Ito-Ward-2, Sahakari Sangh Niyamit, Feroj Khimjibhai Cpx, . Shop.No.3, Maruti Complex, Civil Hospital Road 2 Nd Railway Gate, Tilakwadi, Belagavi-590001. Belgaum-500006, Karnataka. Karnataka. . Pan .No. Aabas9244A (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee By Shri.Pramod Y Vaidya.Ar Revenue By Smt.Rijula Uniyal.Sr.Dr सुनवाई की तारीख/Date Of Hearing 09.02.2026 घोषणा की तारीख/Date Of Pronouncement 13.02.2026 Order Per Pavan Kumar Gadale, Jm: The Appeal Is Filed By The Assesse Against The Order Of The Nfac/Cit(A) Passed U/Sec 143(3) & U/Sec 250 Of The Act. The Assessee Has Raised The Grounds Of Appeal Challenging The Order Of The Cit(A) Partially Sustaining The Denial Of Claim Of Deduction U/Sec80P(2)(A)(I) Of The Act Made By The Assessing Officer & Without Prejudice Alternate Relief U/Sec80P(2)(D) Of The Act & Sustaining Denial Of Deduction Of Interest On Income Tax Refund Under Section 80P(2)(A)(I) Of The Act.

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G D PADMAHSHALI ACCOUNTANT MEMBER I T A. No.116/PAN/2024 (A.Y. 2017-18) Shree Mahila Credit Souhard Vs ITO-Ward-2, Sahakari Sangh Niyamit, Feroj khimjibhai cpx, . Shop.no.3, Maruti Complex, Civil Hospital Road 2 nd Railway gate, Tilakwadi, Belagavi-590001. Belgaum-500006, Karnataka. Karnataka. . PAN .No. AABAS9244A (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee by Shri.Pramod Y Vaidya.AR Revenue by Smt.Rijula Uniyal.Sr.DR सुनवाई की तारीख/Date of Hearing 09.02.2026 घोषणा की तारीख/Date of Pronoun…

IRULA SNAKE CATCHERS INDUSTRIAL CO-OP. SOCIETY LTD.,CHENNAI vs. ITO, WARD-22(1), CHENNAI

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

ITA 1790/CHNY/2025[2020-21]Status: DisposedITAT Chennai11 Feb 2026AY 2020-21

Bench: Shri Manu Kumar Giri & Shris.R.Raghunathaआयकरअपीलसं. (Ita No.1790/Chny/2025 "नधा"रणवष"/Assessment Years: 2020-21 Irula Snake Catchers Industrial Co- V. Income Tax Officer, Operative Society Ltd, Non-Coporate Ward 22(1), Mahabalipuram Road, Tambaram Vadanemmli Village, Perur Post, Chennai-603 104 [Pan:Aaaai 7894 M] (अपीलाथ"/Assessee) (""यथ"/Respondent)

For Appellant: Mr. G Baskar, Advocate &For Respondent: Mr. Gouthami Manivasagam

Section 80PSection 80P(2)(a)

…आयकरअपील"यअ"धकरण, ’बी’"यायपीठ,चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी मनुकुमारिग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा लेखासद" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRIS.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं. (ITA No.1790/Chny/2025 "नधा"रणवष"/Assessment Years: 2020-21 Irula Snake Catchers Industrial Co- v. Income Tax Officer, Operative Society Ltd, Non-Coporate Ward 22(1), Mahabalipuram Road, Tambaram Vadanemmli Village, Perur Post, Chennai-603 104 [PAN:AAAAI 7894 M] (अपीलाथ"/Assessee) (""यथ"/Respondent) अपीलाथ"क ओरसे/ Assessee by : Mr. G Baskar, Advocate & Mr. G Akash,…

THE SHIRODA PROGRESSIVE URBAN MULTIPURPOSE COOPERATIVE SOCIETY LIMITED,PONDA vs. INCOME TAX OFFICER, PANAJI

In the result, the two appeals filed by the assessee are allowed for statistical purposes

ITA 273/PAN/2025[2020-21]Status: DisposedITAT Panaji23 Dec 2025AY 2020-21

Bench: Shri Pavan Kumar Gadalei T A. Nos.272 & 273/Pan/2025 (A.Y. 2018-19 & 2020-21 ) The Shiroda Progressive Urban Vs I T O, Multipurpose Cooperative National E Assessment . Society Limited, Centre, Shop.No.4, Opp: Police Station, Delhi. Shiroda Bhat, Ponda-403103.Goa Pan .No. Aabat7206P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I T A. Nos.272 & 273/PAN/2025 (A.Y. 2018-19 & 2020-21 ) The Shiroda Progressive Urban Vs I T O, Multipurpose Cooperative National e Assessment . society Limited, Centre, Shop.No.4, Opp: Police station, Delhi. Shiroda Bhat, Ponda-403103.Goa PAN .No. AABAT7206P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee by Shri.Shyam J Kamat.AR Revenue by Shri.Sanket Deshmukh.Sr.DR सुनवाई की तारीख/Date of Hearing 22.12.2025 घोषणा की तारीख/Date of Pronouncement 23.12.2025 ORDER PER PAVAN KUMAR GADALE, JM: These two…

THE SHIRODA PROGRESSIVE URBAN MULTIPURPOSE COOPERATIVE SOCIETY LIMITED,PONDA vs. INCOME TAX OFFICER, PANAJI

In the result, the two appeals filed by the assessee are allowed for statistical purposes

ITA 272/PAN/2025[2018-19]Status: DisposedITAT Panaji23 Dec 2025AY 2018-19

Bench: Shri Pavan Kumar Gadalei T A. Nos.272 & 273/Pan/2025 (A.Y. 2018-19 & 2020-21 ) The Shiroda Progressive Urban Vs I T O, Multipurpose Cooperative National E Assessment . Society Limited, Centre, Shop.No.4, Opp: Police Station, Delhi. Shiroda Bhat, Ponda-403103.Goa Pan .No. Aabat7206P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I T A. Nos.272 & 273/PAN/2025 (A.Y. 2018-19 & 2020-21 ) The Shiroda Progressive Urban Vs I T O, Multipurpose Cooperative National e Assessment . society Limited, Centre, Shop.No.4, Opp: Police station, Delhi. Shiroda Bhat, Ponda-403103.Goa PAN .No. AABAT7206P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee by Shri.Shyam J Kamat.AR Revenue by Shri.Sanket Deshmukh.Sr.DR सुनवाई की तारीख/Date of Hearing 22.12.2025 घोषणा की तारीख/Date of Pronouncement 23.12.2025 ORDER PER PAVAN KUMAR GADALE, JM: These two…

THE BRAHMALING MULTIPURPOSE CO-OP SOCIETY LTD,BELGAUM vs. INCOME TAX OFFICER, WARD -3, BELGAUM

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

ITA 254/PAN/2025[2017-18]Status: DisposedITAT Panaji22 Dec 2025AY 2017-18

Bench: SHRI PAVAN KUMAR GADALE (Judicial Member)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I T A. Nos.254/PAN/2025 (A.Y. 2017-18 ) The Brahmaling Multi Purpose ITO-Ward-3, Vs Co-Op Society Limited, Feroj khimjibhai cpx, . 1, Ramghat Road, Civil Hospital Road Benkanhalli, Belagavi-590001. Belgaum-591108, Karnataka. Karnataka. . PAN .No. AABAB8447J (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee by Shri.Pramod Y Vaidya.AR Revenue by Shri.Jyothis Mohan.Sr.DR सुनवाई की तारीख/Date of Hearing 16.12.2025 घोषणा की तारीख/Date of Pronouncement 22.12.2025 ORDER PER PAVAN KUMAR GADALE, JM: The appeal is…