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.

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.

147 Taxmann.com 518High Court2013#958 most cited

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).

111

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2026.

Also referred to as

PCIT v Gunja Samabay Krishi Unnayan Samity Ltd · 147 Taxmann.com 518 · section 80P(2)(a)(i) · interest income · cooperative credit society · business income · deduction

Sections most often in play

Section 80P(2)(a)(i)Section 80P(2)(d)Section 143(3)Section 250 Section 263 Section 80P(4)Section 2(19)Section 80P

Issues it is cited on

section 57(i)section 80(2)(d)section 80(p)(2)(a)section 286 section 161 section 80p(2)(c)section 60 interest on securities section 2(19)section 21 section 80p(4)section 80p(2)(a)

Judgments citing PCIT v. Gunja Samabay Krishi Unnayan Samity Ltd.

Akshaya Co-Operative Credit Society Limited, Karwar vs. Income Tax Officer, Ward 1(1), Karwar

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 159/PAN/2023[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

…Akshaya Co-Op credit society Limited & others. IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G. D. PADMAHSHALI ACCOUNTANT MEMBER Assessee S. Appeal No PAN of the Asst Yr Appellant Respondent Represented No. (ITA) Assessee by ITO, Wd 2, 1 158/PAN/2023 2014-15 Karwar ITO, Wd 1, 2 159/PAN/2023 2017-18 Karwar Akshaya Co-op Ms. Shree ITO Wd 2, 3 160/PAN/2023 2018-19 Credit Society AAAAA3196N Raksha D Karwar Limited National Faceless e- 4 161/PAN/2023 2020-21 Assessment centre, Delhi 5 255/PAN/2024 2015-16 ITO, Wd 2(4), Panaji 6 285/PAN/2024 2016-17…

Akshaya Co-Operative Credit Society Limited, Karwar vs. Income Tax Officer, Ward - 1(1), Karwar

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 158/PAN/2023[2014-15]Status: DisposedITAT Panaji28 Nov 2025AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

Nashik District Primary Teachers Co-Op Credit Society Ltd, Nashik vs. ITO Ward 1(1), Nashik

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

ITA 2070/PUN/2024[2018-19]Status: DisposedITAT Pune28 Feb 2025AY 2018-19

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

For Appellant: ShriSanket JoshiFor Respondent: ShriRamnath P. Murkunde

Section 143(1)Section 144Section 80PSection 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 Nos.2070 & 2071/PUN/2024 धििाारण वर्ा / Assessment Years : 2018-19 & 2021-22 Nashik District Primary Teachers ITO, Ward – 1(1), Co-op Credit Society Ltd., Nashik Saraswati Complex, Malviya Chowk, Vs. PanchavatiKaranja, Nashik-422002 PAN : AAAAN2859D अपीलार्थी /Appellant प्रत्यर्थी / Respondent Assessee by : ShriSanket Joshi Department by : ShriRamnath P. Murkunde Date of hearing : 31-12-2024 Date of 28-02-2025 Pronouncem…

Haveli Taluka Veej Kamgar Sahakari Pathsanstha Maryadit, Pune vs. Income Tax Officer Ward 6 (1) Pune, Pmt Building, Swargate

In the result, the appeal of the assessee is allowed

ITA 1428/PUN/2024[2017-18]Status: DisposedITAT Pune15 Jan 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1428/Pun/2024 निर्धारण वर्ष / Assessment Year : 2017-18 Haveli Taluka Veej Kamgar Sahakari Pathsanstha Maryadit, 415/2 A, Shrine Complex, Somvar Peth, Pune -411011 Vs. Income Tax Officer, Ward - 6(1), Pune Pan : Aaaah2281D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Department By : Date Of Hearing : Date Of Pronouncement : Shri Deepak S. Sasar Shri Ramnath P. Murkunde 05-11-2024 15-01-2025 आदेश / Order Per Astha Chandra, Jm : The Appeal Filed By The Assessee Is Directed Against The Order Dated 29.04.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)"] Pertaining To Assessment Year (“Ay”) 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal :- *1. The Ld. Cit(A) Has Wrongly Confirmed The Disallowance Of Deduction Of Rs.8,84,993/- Claimed By The Appellant U/S.80P (2)(A)(I) Of The Income Tax Act, 1961 Of Interest Income Earned From Deposit With Pdcc Bank. 2. Alternatively, The Interest Income Earned By The Appellant From The Investments In A Co-Operative Bank Is Also Eligible For Deduction Under Section 80P (2) (D) Of The Income Tax Act, 1961. 3. The Ld. Cit (A) Has Wrongly Confirmed The Disallowance Of Deduction U/S.80P Of Commission Receipts Of Rs.53,52,723/- After Deducting The Salary Expenses Of Rs.3,00,202/- From The Total Commission Receipts Of Rs.56,52,925/-. Being The Same Income Is Received From The Mseb On Account Of Running Cash Counter For Mseb Bill Payments & The Same Is Treated As Income From Other Sources. 4. The Appellant Crave Leave To Add, Delete, Amend, Alter, Vary And/Or Withdraw All Or Any One Of The Above Grounds Of Appeal.” 2

For Appellant: Department byFor Respondent: Date of hearing

Section 143(1)Section 143(2)Section 143(3)Section 80PSection 80P(2)(a)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.1428/PUN/2024 निर्धारण वर्ष / Assessment Year : 2017-18 Haveli Taluka Veej Kamgar Sahakari Pathsanstha Maryadit, 415/2 A, Shrine Complex, Somvar Peth, Pune -411011 Vs. Income Tax Officer, Ward - 6(1), Pune PAN : AAAAH2281D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Department by : Date of hearing : Date of Pronouncement : Shri Deepak S. Sasar Shri Ramnath P. Murkunde 05-11-2024 15-01-2025 आदेश / ORDER P…

Haldia Port Employee "Co- Operative Credit Society Ltd., Haldia vs. ITO, NFAC, Ward-27(1), Haldia.

In the result, both the appeals are allowed

ITA 625/KOL/2024[2018-19]Status: DisposedITAT Kolkata22 Nov 2024AY 2018-19

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No.625/Kol/2024 Assessment Year: 2018-19 Haldia Port Employees Cooperative Credit Society Ltd…………….…..……Appellant Operational Administrative Building, ‘A’ Block, 3Rd Floor, Haldia Dock Complex, Haldia, Purba Medinipur-721604. [Pan: Aaaah1472L] Vs. Ito, Nfac, Ward-27(1), Haldia…................….........……........……...…..…..Respondent

Section 143(3)Section 250Section 80P(2)(a)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Sonjoy Sarma, Judicial Member I.T.A. No.625/Kol/2024 Assessment Year: 2018-19 Haldia Port Employees Cooperative Credit Society Ltd…………….…..……Appellant Operational Administrative Building, ‘A’ Block, 3rd Floor, Haldia Dock Complex, Haldia, Purba Medinipur-721604. [PAN: AAAAH1472L] vs. ITO, NFAC, Ward-27(1), Haldia…................….........……........……...…..…..Respondent I.T.A. No.624/Kol/2024 Assessment Year: 2014-15 Haldia Port Employees Cooperative Credit Societ…

Haldia Port Employees Co-Operative Credit Society Ltd., Haldia vs. ITO, Ward-27(1), Haldia

In the result, both the appeals are allowed

ITA 624/KOL/2024[2014-15]Status: DisposedITAT Kolkata22 Nov 2024AY 2014-15

Section 143(3)Section 250Section 80P(2)(a)

Sharadchandrika Nagari Sahakari Patsanstha Maryadit, Jalgaon vs. ITO Ward1(4), Jalgaon

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

ITA 1767/PUN/2024[2017-18]Status: DisposedITAT Pune10 Oct 2024AY 2017-18

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1767/Pun/2024 "नधा"रण वष" / Assessment Year : 2017-18

For Appellant: Shri Shubham RathiFor Respondent: Shri B.S. Rajpurohit

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1767/PUN/2024 "नधा"रण वष" / Assessment Year : 2017-18 Sharadchandrika Nagari Sahakari Vs. ITO, Ward-1(4), Patsanstha Maryadit, Jalgaon Ambedkar Chowk, Papaji Market, Chopda, Dist. Jalgaon-425107 Maharashtra PAN : AABAS5992B Appellant Respondent Assessee by : Shri Shubham Rathi Revenue by : Shri B.S. Rajpurohit Date of hearing : 10.10.2024 Date of pronouncement : 10.10.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the appellant society directed against the…

Malharimartand Machimar Vividh Karykari Sahakari Siciety Ltd, Alibag vs. The Income Tax Officer, Ward-3, Panvel

In the result, the appeal filed by the appellant society stands allowed

ITA 1550/PUN/2024[2020-21]Status: DisposedITAT Pune19 Sept 2024AY 2020-21

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1550/Pun/2024 "नधा"रण वष" / Assessment Year : 2020-21

For Appellant: NoneFor Respondent: Shri B.S. Rajpurohit

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1550/PUN/2024 "नधा"रण वष" / Assessment Year : 2020-21 Malharimartand Machimar Vividh Vs. ITO, Ward-3, Karyakari Sahakari Society Limited, Panvel At Rewas-Bodni, Saral-Alibag-402209, Maharashtra PAN : AAEFM3716H Appellant Respondent Assessee by : None Revenue by : Shri B.S. Rajpurohit Date of hearing : 19.09.2024 Date of pronouncement : 19.09.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of National Faceless Appeal Ce…

Adarsh Gramin Bigar Sheti Sahakari Patsanstha Limited, Ahmednagar vs. Commissioner of Income Tax (A), Pune

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

ITA 1536/PUN/2024[2018-19]Status: DisposedITAT Pune18 Sept 2024AY 2018-19

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1536/Pun/2024 "नधा"रण वष" / Assessment Year : 2018-19

For Appellant: Shri Devendra A. PaatilFor Respondent: Shri B.S. Rajpurohit

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1536/PUN/2024 "नधा"रण वष" / Assessment Year : 2018-19 Adarsh Gramin Bigar Sheti Vs. CIT(A), Pune Sahakari Patsanstha Limited, At post Ralegan Siddhi, Tal. Parner, Dist. Ahmednagar – 414 302 Maharashtra PAN : AACAA1105H Appellant Respondent Assessee by : Shri Devendra A. Paatil Revenue by : Shri B.S. Rajpurohit Date of hearing : 17.09.2024 Date of pronouncement : 18.09.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of…

Kolhapur District Chemist Co Op Credit Society Limited, Kolhapur vs. Dy. CIT Circle 1, Kolhapur

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

ITA 1517/PUN/2024[2020-2021]Status: DisposedITAT Pune18 Sept 2024AY 2020-2021

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1517/Pun/2024 "नधा"रण वष" / Assessment Year : 2020-21 Kolhapur District Chemist Coop. Vs. Dcit, Circle-1, Credit Society Limited, Kolhapur 451, E-Ward, Chemist Bhavan, Kevis Plaza, Kolhapur – 416 001 Maharashtra Pan : Aabak1663K Appellant Respondent

For Appellant: Shri Mayuresh DoshiFor Respondent: Shri B.S. Rajpurohit

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1517/PUN/2024 "नधा"रण वष" / Assessment Year : 2020-21 Kolhapur District Chemist Coop. Vs. DCIT, Circle-1, Credit Society Limited, Kolhapur 451, E-Ward, Chemist Bhavan, Kevis Plaza, Kolhapur – 416 001 Maharashtra Pan : AABAK1663k Appellant Respondent Assessee by : Shri Mayuresh Doshi (through Virtual) Revenue by : Shri B.S. Rajpurohit Date of hearing : 18.09.2024 Date of pronouncement : 18.09.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the appellant societ…

Shri Swami Vivekanand Shikshan Sansthechya Sevakanchi Sahakari Patsanstha, Kolhapur vs. Income Tax Officer, Kolhapur

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

ITA 1484/PUN/2024[2017-18]Status: DisposedITAT Pune18 Sept 2024AY 2017-18

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1484/Pun/2024 "नधा"रण वष" / Assessment Year : 2017-18

For Appellant: Shri Pramod ShingteFor Respondent: Shri B.S. Rajpurohit

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1484/PUN/2024 "नधा"रण वष" / Assessment Year : 2017-18 Shri Swami Vivekanand Shikshan Vs. Income Tax Officer, Sansthechya Sevakanchi Sahakari Kolhapur Patsanstha, 726/A/101, Sai Plaza, Shahupuri – 416101, Maharashtra PAN : AAAAS1568A Appellant Respondent Assessee by : Shri Pramod Shingte (through Virtual) Revenue by : Shri B.S. Rajpurohit Date of hearing : 18.09.2024 Date of pronouncement : 18.09.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee di…

Shri Vivekvardhini Nagari Sahakari Patsanstha Ltd, Jalgaon vs. ITO, Ward 1(4), Jalgaon

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

ITA 888/PUN/2024[2020-21]Status: DisposedITAT Pune05 Aug 2024AY 2020-21

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita No.888/Pun/2024 "नधा"रण वष" / Assessment Year : 2020-21

For Respondent: Shri Naimish Dixik

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.888/PUN/2024 "नधा"रण वष" / Assessment Year : 2020-21 Shri Vivekvardhini Nagari Vs. ITO, Ward-1(4), Sahakari Patsanstha Ltd., Jalgaon House No.2030/6486, Vivek Bhuvan, Jamner Road, Pachora, Jalgaon – 424201 Maharashtra PAN : AAZAS8226N Appellant Respondent : Shri Naimish Dixik Assessee by Revenue by : Shri Sourabh Nayak : 24.07.2024 Date of hearing Date of pronouncement : 05.08.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal file…

Sangola Taluka Prathamik Shikshak Co Op Credit Soceity Limited Sangola, Sangola vs. Pr. CIT -4 Pune, Pune

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

ITA 803/PUN/2024[2018-19]Status: DisposedITAT Pune24 Jul 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita No.803/Pun/2024 "नधा"रण वष" /Assessment Year : 2018-19 Sangola Taluka Prathamik Shikshak Vs. Pr.Cit-4, Coop. Credit Society Limited, Sangola Pune Sangola, Tal Sangola, Dist. Solapur – 413 307 Maharashtra Pan : Aahas6075P Appellant Respondent

For Appellant: NoneFor Respondent: Shri Ajay Kumar Keshari

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.803/PUN/2024 "नधा"रण वष" /Assessment Year : 2018-19 Sangola Taluka Prathamik Shikshak Vs. Pr.CIT-4, Coop. Credit Society Limited, Sangola Pune Sangola, Tal Sangola, Dist. Solapur – 413 307 Maharashtra PAN : AAHAS6075P Appellant Respondent Assessee by : None Revenue by : Shri Ajay Kumar Keshari Date of hearing 22.07.2024 : Date of pronouncement : 24.07.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed aga…

Anant Nagari Sahakari Patsanstha Maryadit, Pune vs. PCIT, Pune-4, Pune

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

ITA 636/PUN/2024[2018-19]Status: DisposedITAT Pune10 Jul 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.636/Pun/2024 िनधा"रण वष" /Assessment Year : 2018-19 Anant Nagari Sahakari Patsanstha Vs. Pr.Cit-4, Maryadit, Pune Ist Floor, Panbajar Building, Chattrapati Shivaji Maharaj Market Yard, Bibwewadi, Pune – 411 037 Maharashtra Pan : Aaaaa4259L Appellant Respondent

For Appellant: Smt. Deepa KhareFor Respondent: Shri Keyur Patel

Section 263Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.636/PUN/2024 िनधा"रण वष" /Assessment Year : 2018-19 Anant Nagari Sahakari Patsanstha Vs. Pr.CIT-4, Maryadit, Pune Ist Floor, Panbajar Building, Chattrapati Shivaji Maharaj Market Yard, Bibwewadi, Pune – 411 037 Maharashtra PAN : AAAAA4259L Appellant Respondent Assessee by : Smt. Deepa Khare Revenue by : Shri Keyur Patel Date of hearing : 09.07.2024 Date of pronouncement : 10.07.2024 आदेश आदेश / ORDER आदेश आदेश PER INTURI RAMA RAO, AM: This is a…

Shri Sai Arihant Nagari Sahakari Patsanstha Ltd, Ahmednagar vs. ITO, Ward-1, Ahmednagar

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

ITA 724/PUN/2024[2020-21]Status: DisposedITAT Pune02 Jul 2024AY 2020-21

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.723 & 724/Pun/2024 "नधा"रण वष" /Assessment Years : 2018-19 & 2020-21

For Appellant: Smt. Deepa KhareFor Respondent: Shri Akhilesh Srivastava

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

…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 Nos.723 & 724/PUN/2024 "नधा"रण वष" /Assessment Years : 2018-19 & 2020-21 Shri Sai Arihant Nagari Sahakari Vs. ITO, Ward-1, Patsantha Ltd., Ahmednagar A/P/ Shirdi, Tal. Rahata, Ahmednagar – 423109 Maharashtra PAN : AAABS0599Q Appellant Respondent Assessee by : Smt. Deepa Khare Revenue by : Shri Akhilesh Srivastava Date of hearing : 02.07.2024 Date of pronouncement : 02.07.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: These are two appeals filed by th…

Shri Sai Arihant Nagari Sahakari Patsanstha Ltd, Ahmednagar vs. ITO, Ward-1, Ahmednagar, Ahemdnagar

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

ITA 723/PUN/2024[2018-19]Status: DisposedITAT Pune02 Jul 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.723 & 724/Pun/2024 "नधा"रण वष" /Assessment Years : 2018-19 & 2020-21

For Appellant: Smt. Deepa KhareFor Respondent: Shri Akhilesh Srivastava

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

Ceat Limited (Tyredivision) Empoyees Co Op Credit Soceity Limited, Nashik vs. Income Tax Officer, Nashik

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

ITA 633/PUN/2024[2015-16]Status: DisposedITAT Pune06 May 2024AY 2015-16

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.633/Pun/2024 "नधा"रण वष" Assessment Year : 2015-16

For Respondent: Shri Manoj Tripathi

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.633/PUN/2024 "नधा"रण वष" Assessment Year : 2015-16 CEAT Limited (Tyre division) Vs. ITO, Nashik Employees Coop. Credit Society Limited, 82, MIDC, Satpur, Nashik 422 007, Maharashtra PAN : AAAAC7277N Appellant Respondent Assessee by None : Revenue by : Shri Manoj Tripathi Date of hearing : 02.05.2024 Date of pronouncement : 06.05.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of A…

Kundalika Nagari Sahakari Patsanstha Maryadit, Roha vs. ITO, Ward 1, Panvel

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

ITA 576/PUN/2024[2018-19]Status: DisposedITAT Pune25 Apr 2024AY 2018-19

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.576/Pun/2024 "नधा"रण वष" / Assessment Year : 2018-19

For Appellant: Shri Ajinkya M. Vaishampayan

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.576/PUN/2024 "नधा"रण वष" / Assessment Year : 2018-19 Kundalika Nagari Sahakari Vs. ITO, Ward-1, Patsanstha Maryadit, Panvel Ground Floor, Varun Apartment, Near Bhate Vachanalaya, Sonar Ali, Roha-402109 Maharashtra PAN : AACAK6478R Appellant Respondent Assessee by : Shri Ajinkya M. Vaishampayan : Shri Somnath M. Wajale Revenue by Date of hearing : 25.04.2024 Date of pronouncement : 25.04.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed ag…

Ruby Hall Clinic Karmchari Sahakari Pat Sanstha Maryadit, Pune vs. Income Tax Officer Ward 7(1), Pune

In the result, the appeal of the assessee is allowed

ITA 49/PUN/2024[2017-18]Status: DisposedITAT Pune25 Apr 2024AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.49/Pun/2024 Assessment Year : 2017-18 Ruby Hall Clinic Karmchari Vs. Ito, Ward-7(1), Sahakari Patsanstha Maryadit, Pune 40, Sasoon Road, Pune Ho, Haveli, Pune- 411 001 Maharashtra Pan : Aaaar9852L Appellant Respondent

For Appellant: Shri Randeep Sharma &For Respondent: Shri A.K. Mahala

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

…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.49/PUN/2024 Assessment Year : 2017-18 Ruby Hall Clinic Karmchari Vs. ITO, Ward-7(1), Sahakari Patsanstha Maryadit, Pune 40, Sasoon Road, Pune HO, Haveli, Pune- 411 001 Maharashtra PAN : AAAAR9852L Appellant Respondent Assessee by : Shri Randeep Sharma & Shri Deepak Sasar Revenue by : Shri A.K. Mahala Date of hearing : 24.04.2024 Date of pronouncement : 25.04.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee dire…

Ruby Hall Clinic Karmchari Sahakari Pat Sanstha Maryadit, Pune vs. Income Tax Officer, Ward 7(1), Pune

In the result, the appeal of the assessee is allowed

ITA 32/PUN/2024[2020-21]Status: DisposedITAT Pune25 Apr 2024AY 2020-21

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.32/Pun/2024 Assessment Year : 2020-21 Ruby Hall Clinic Karmchari Vs. Ito, Ward-7(1), Sahakari Patsanstha Maryadit, Pune 40, Sasoon Road, Pune Ho, Haveli, Pune- 411 001 Maharashtra Pan : Aaaar9852L Appellant Respondent

For Appellant: Shri Randeep Sharma &For Respondent: Shri A.K. Mahala

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

…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.32/PUN/2024 Assessment Year : 2020-21 Ruby Hall Clinic Karmchari Vs. ITO, Ward-7(1), Sahakari Patsanstha Maryadit, Pune 40, Sasoon Road, Pune HO, Haveli, Pune- 411 001 Maharashtra PAN : AAAAR9852L Appellant Respondent Assessee by : Shri Randeep Sharma & Shri Deepak Sasar Revenue by : Shri A.K. Mahala Date of hearing : 24.04.2024 Date of pronouncement : 25.04.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee dire…