PCIT v. Peroorkada Service Co-operative Bank ltd.

134 Taxmann.com 380High Court2022#4790 most cited

What is PCIT v. Peroorkada Service Co-operative Bank ltd. authority for?

Co-operative banks are entitled to a deduction under section 80P(2)(d) for interest or dividends earned from investments in other co-operative societies. Interest or dividends earned from deposits held in a co-operative bank are eligible for deduction under section 80P of the Act.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2025.

Also referred to as

PCIT v. Peroorkada Service Co-operative Bank Ltd · 80P(2)(d) · 80P · co-operative bank deduction · interest income deduction · dividend income deduction · co-operative society

Sections most often in play

Section 80P(2)(a)(i)Section 80P(2)(d)Section 143(3)Section 147Section 148Section 80PSection 250Section 2(19)
Read the full judgment

Issues it is cited on

section 22(1)(b)section 2(c)section 5(b)section 2(19)section 80p(2)(a)section 80p(2)(a)(i)section 80p(2)(d)kelvinatormere change of opinionsection 80p(2)section 80p(4)gross total income

Judgments citing PCIT v. Peroorkada Service Co-operative Bank ltd.

Brihanmumbai Police Karmachari Sahakari Patsanstha Maryadit, Mumbai vs. Income Tax Officer. Ward 20(1)(1), Mumbai

In the result, the appeal i

ITA 6900/MUM/2025[2022]Status: DisposedITAT Mumbai24 Dec 2025

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Leyaqat Ali Aafaqui, Sr. AR
Section 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.6895, 6896, 6897, 6898, 6899 & 6900 /Mum/2025 (Assessment Years: 2014, 2015, 2016, 2017, 2020 & 2022) M/s. Brihanmumbai Police Income Tax Officer, Karmachari Sahakari Patsanstha Ward 20(1)(1), Maryadit, PC-124, Aayakar Bhavan, Apna Bazaar Co-operative, 106A, Vs. Maharshi Karve Road, Govindji Keni Road, New Marine Lines, Naigaon, Dadar (E), Churchgate Mumbai – 400 014 Mumbai – 400 020 PAN: AACFB5378G (Appellant) : (Respondent) : Shri P.S. Shingte, C.A. Assessee by Respondent by : Shri Ley…

Brihanmumbai Police Karmachari Sahakari Patsanstha Maryadit, Mumbai vs. Income Tax Officer. Ward 20(1)(1), Mumbai

In the result, the appeal i

ITA 6899/MUM/2025[2020]Status: DisposedITAT Mumbai24 Dec 2025

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Leyaqat Ali Aafaqui, Sr. AR
Section 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.6895, 6896, 6897, 6898, 6899 & 6900 /Mum/2025 (Assessment Years: 2014, 2015, 2016, 2017, 2020 & 2022) M/s. Brihanmumbai Police Income Tax Officer, Karmachari Sahakari Patsanstha Ward 20(1)(1), Maryadit, PC-124, Aayakar Bhavan, Apna Bazaar Co-operative, 106A, Vs. Maharshi Karve Road, Govindji Keni Road, New Marine Lines, Naigaon, Dadar (E), Churchgate Mumbai – 400 014 Mumbai – 400 020 PAN: AACFB5378G (Appellant) : (Respondent) : Shri P.S. Shingte, C.A. Assessee by Respondent by : Shri Ley…

Brihanmumbai Police Karmachari Sahakari Patsanstha Maryadit, Mumbai vs. Income Tax Officer. Ward 20(1)(1), Mumbai

In the result, the appeal i

ITA 6898/MUM/2025[2017]Status: DisposedITAT Mumbai24 Dec 2025

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Leyaqat Ali Aafaqui, Sr. AR
Section 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.6895, 6896, 6897, 6898, 6899 & 6900 /Mum/2025 (Assessment Years: 2014, 2015, 2016, 2017, 2020 & 2022) M/s. Brihanmumbai Police Income Tax Officer, Karmachari Sahakari Patsanstha Ward 20(1)(1), Maryadit, PC-124, Aayakar Bhavan, Apna Bazaar Co-operative, 106A, Vs. Maharshi Karve Road, Govindji Keni Road, New Marine Lines, Naigaon, Dadar (E), Churchgate Mumbai – 400 014 Mumbai – 400 020 PAN: AACFB5378G (Appellant) : (Respondent) : Shri P.S. Shingte, C.A. Assessee by Respondent by : Shri Ley…

Brihanmumbai Police Karmachari Sahakari Patsanstha Maryadit, Mumbai vs. Income Tax Officer. Ward 20(1)(1), Mumbai

In the result, the appeal i

ITA 6897/MUM/2025[2016]Status: DisposedITAT Mumbai24 Dec 2025

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Leyaqat Ali Aafaqui, Sr. AR
Section 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.6895, 6896, 6897, 6898, 6899 & 6900 /Mum/2025 (Assessment Years: 2014, 2015, 2016, 2017, 2020 & 2022) M/s. Brihanmumbai Police Income Tax Officer, Karmachari Sahakari Patsanstha Ward 20(1)(1), Maryadit, PC-124, Aayakar Bhavan, Apna Bazaar Co-operative, 106A, Vs. Maharshi Karve Road, Govindji Keni Road, New Marine Lines, Naigaon, Dadar (E), Churchgate Mumbai – 400 014 Mumbai – 400 020 PAN: AACFB5378G (Appellant) : (Respondent) : Shri P.S. Shingte, C.A. Assessee by Respondent by : Shri Ley…

Brihanmumbai Police Karmachari Sahakari Patsanstha Maryadit, Mumbai vs. Income Tax Officer. Ward 20(1)(1), Mumbai

In the result, the appeal i

ITA 6896/MUM/2025[2015]Status: DisposedITAT Mumbai24 Dec 2025

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Leyaqat Ali Aafaqui, Sr. AR
Section 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.6895, 6896, 6897, 6898, 6899 & 6900 /Mum/2025 (Assessment Years: 2014, 2015, 2016, 2017, 2020 & 2022) M/s. Brihanmumbai Police Income Tax Officer, Karmachari Sahakari Patsanstha Ward 20(1)(1), Maryadit, PC-124, Aayakar Bhavan, Apna Bazaar Co-operative, 106A, Vs. Maharshi Karve Road, Govindji Keni Road, New Marine Lines, Naigaon, Dadar (E), Churchgate Mumbai – 400 014 Mumbai – 400 020 PAN: AACFB5378G (Appellant) : (Respondent) : Shri P.S. Shingte, C.A. Assessee by Respondent by : Shri Ley…

Brihanmumbai Police Karmachari Sahakari Patsanstha Maryadit, Mumbai vs. Income Tax Officer. Ward 20(1)(1), Mumbai

In the result, the appeal i

ITA 6895/MUM/2025[2014]Status: DisposedITAT Mumbai24 Dec 2025

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Leyaqat Ali Aafaqui, Sr. AR
Section 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.6895, 6896, 6897, 6898, 6899 & 6900 /Mum/2025 (Assessment Years: 2014, 2015, 2016, 2017, 2020 & 2022) M/s. Brihanmumbai Police Income Tax Officer, Karmachari Sahakari Patsanstha Ward 20(1)(1), Maryadit, PC-124, Aayakar Bhavan, Apna Bazaar Co-operative, 106A, Vs. Maharshi Karve Road, Govindji Keni Road, New Marine Lines, Naigaon, Dadar (E), Churchgate Mumbai – 400 014 Mumbai – 400 020 PAN: AACFB5378G (Appellant) : (Respondent) : Shri P.S. Shingte, C.A. Assessee by Respondent by : Shri Ley…

Dy. Commissioner of Income Tax, Satara Circle, Satara vs. Shri Siddhanath Nagari Sahakari Patsanstha Marya Dahiwadi, Man, Satara

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

ITA 1801/PUN/2025[2020-21]Status: DisposedITAT Pune18 Dec 2025AY 2020-21

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1800 & 1801/Pun/2025 निर्धारण वर्ष / Assessment Years : 2018-19 & 2020-21 Dy. Cit, Satara Circle, Satara अपीलार्थी / Appellant Assessee By : Department By : Date Of Hearing : Date Of Pronouncement : Shri Siddhanath Nagari Sahakari Patsanstha Marya Dahiwadi, Vs. At Post-Dahiwadi, Tal.-Man Satara, Satara-415508 Pan: Aaoas0059G प्रत्यर्थी / Respondent Shri R.C. Doshi Shri S. Sadananda Singh 11-11-2025 18-12-2025 आदेश / Order Per Astha Chandra, Jm : These Two Appeals Filed By The Revenue Are Directed Against The Two Separate Orders Both Dated 19.05.2025 Of The Ld. Commissioner Of Income Tax (Appeals), Nfac, Delhi [“Cit(A)/Nfac"] Pertaining To Assessment Year (“Ay”) 2018-19 & 2020-21. Since The Issue(S) Involved Are Identical, These Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Department byFor Respondent: Date of hearing
Section 133(6)Section 143(3)Section 2(19)Section 80PSection 80P(2)(a)

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1800 & 1801/PUN/2025 निर्धारण वर्ष / Assessment Years : 2018-19 & 2020-21 Dy. CIT, Satara Circle, Satara अपीलार्थी / Appellant Assessee by : Department by : Date of hearing : Date of Pronouncement : Shri Siddhanath Nagari Sahakari Patsanstha Marya Dahiwadi, Vs. At Post-Dahiwadi, Tal.-Man Satara, Satara-415508 PAN: AAOAS0059G प्रत्यर्थी / Respondent Shri R.C. Doshi Shri S. Sadananda Singh 11-11-2025 18-12-2025 आदेश / O…

Dy. Commissioner of Income Tax, Satara Circle, Satara vs. Shri Siddhanath Nagari Sahakari Patsanstha Marya Dahiwadi, Tal. Man Satara

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

ITA 1800/PUN/2025[2018-19]Status: DisposedITAT Pune18 Dec 2025AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1800 & 1801/Pun/2025 निर्धारण वर्ष / Assessment Years : 2018-19 & 2020-21 Dy. Cit, Satara Circle, Satara Vs. Shri Siddhanath Nagari Sahakari Patsanstha Marya Dahiwadi, At Post-Dahiwadi, Tal.-Man Satara, Satara-415508 Pan: Aaoas0059G अपीलार्थी / Appellant Assessee By : Shri R.C. Doshi Department By : Shri S. Sadananda Singh Date Of Hearing : 11-11-2025 Date Of Pronouncement : 18-12-2025 प्रत्यर्थी / Respondent आदेश / Order Per Astha Chandra, Jm : These Two Appeals Filed By The Revenue Are Directed Against The Two Separate Orders Both Dated 19.05.2025 Of The Ld. Commissioner Of Income Tax (Appeals), Nfac, Delhi [“Cit(A)/Nfac"] Pertaining To Assessment Year (“Ay”) 2018-19 & 2020-21. Since The Issue(S) Involved Are Identical, These Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Shri R.C. DoshiFor Respondent: Shri S. Sadananda Singh
Section 133(6)Section 143(3)Section 2(19)Section 80PSection 80P(2)(a)

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1800 & 1801/PUN/2025 निर्धारण वर्ष / Assessment Years : 2018-19 & 2020-21 Dy. CIT, Satara Circle, Satara Vs. Shri Siddhanath Nagari Sahakari Patsanstha Marya Dahiwadi, At Post-Dahiwadi, Tal.-Man Satara, Satara-415508 PAN: AAOAS0059G अपीलार्थी / Appellant Assessee by : Shri R.C. Doshi Department by : Shri S. Sadananda Singh Date of hearing : 11-11-2025 Date of Pronouncement : 18-12-2025 प्रत्यर्थी / Respondent आदेश / O…

Assistant Commissioner of Income Tax, Panchkula Circle, Panchkula vs. The Haryana State Co-Operative Agriculture and Rural Development, Panchkula

Appeal is allowed

ITA 596/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh30 May 2025AY 2017-18

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

The Haryana State Co-Operative Agriculture and Rural Development, Panchkula vs. Deputy Commissioner of Income Tax, Circleu��, Panchkula

Appeal is allowed

ITA 595/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh30 May 2025AY 2017-18

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE श्री राजपाल यादव, उपाध्यक्ष एवं श्री कृणवन्त सहाय, लेखा सदस्य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 588/Chd/2024 निर्धारण वर्ष / Assessment Year: 2014-15 The Haryana State Co-operative Agriculture and Rural Development Bay No. 31-34, Sector 2, Panchkula स्थायी लेखा सं. / PAN NO: AAATT3989M अपीलार्थी/Appellant बनाम The DCIT, Circle, Panchkula प्रत्यर्थी/Respondent आयकर अपील सं. / ITA No. 590/Chd/2024 निर्धारण वर्ष / Ass…

Assistant Commissioner of Income Tax, Panchkula Circle, Panchkula vs. The Haryana State Co-Operative Agriculture and Rural Development, Panchkula

Appeal is allowed

ITA 594/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh30 May 2025AY 2016-17

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

The Haryana State Co-Operative Agriculture and Rural Development, Panchkula vs. Deputy Commissioner of Income Tax, Circle, Panchkula

Appeal is allowed

ITA 593/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh30 May 2025AY 2016-17

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

The Haryana State Co-Operative Agriculture and Rural Development, Panchkula vs. Deputy Commissioner of Income Tax, Circle, Panchkula

Appeal is allowed

ITA 592/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh30 May 2025AY 2016-17

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

Assistant Commissioner of Income Tax, Panchkula Circle, Panchkula vs. The Haryana State Co-Operative Agriculture and Rural Development, Panchkula

Appeal is allowed

ITA 591/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 May 2025AY 2015-16

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

The Haryana State Co-Operative Agriculture and Rural Development, Panchkula vs. Deputy Commissioner of Income Tax, Circle, Panchkula

Appeal is allowed

ITA 590/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 May 2025AY 2015-16

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

The Haryana State Co-Operative Agriculture and Rural Development, Panchkula vs. DCIT, Circle, Panchkula

Appeal is allowed

ITA 589/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 May 2025AY 2015-16

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

The Haryana State Co-Operative Agriculture and Rural Development, Panchkula vs. DCIT, Circle, Panchkula

Appeal is allowed

ITA 588/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh30 May 2025AY 2014-15

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"य" एवं "ी कृणव"त सहाय, लेखा सद"य BEFORE: SHRI. RAJPALYADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 588/Chd/2024 िनधा"रण वष" / Assessment Year : 2014-15 The Haryana State Co-operative बनाम The DCIT, Agriculture and Rural Development Circle, Panchkula Bay No. 31-34, Sector 2 , Panchkula "थायी लेखा सं./PAN NO: AAATT3989M अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 590/Chd/2024 िनधा"रण वष" / Assessment Year : 2015-16 The Har…

The Central Government Staff Cooperative Thrift & Credit Society Limited, Chennai vs. Income Tax Officer, National E-Assessment Centre, Delhi

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

ITA 274/CHNY/2025[2020-2021]Status: DisposedITAT Chennai20 Mar 2025AY 2020-2021

Bench: Shri George George Kand Shri S.R. Raghunathaआयकरअपीलसं/.Ita Nos.:269, 270, 271, 272, 273 & 274/Chny/2025 िनधा"रणवष"/Assessment Years: 2012-13, 2013-14, 2016-17& 2017-18, 2018-19 & 2020-21 The Central Government Staff Income Tax Officer, Cooperative Thrift & Credit Society Vs. Non-Corporate Ward-3(5), Limited, No. 4, Noor Veerasamy Street, Chennai. Nungambakkam, Chennai 600 034. [Pan: Aabat-8783-D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri R. Ganesan, C.A. ""यथ"क"ओरसे/Respondent By : Shri A. Sasikumar, Cit सुनवाईक"तारीख/Date Of Hearing : 19.03.2025 घोषणाक"तारीख/Date Of Pronouncement : 20.03.2025 आदेश/ O R D E R Per George George K: These Six Appeals Filed At The Instance Of The Assessee Are Directed Against Six Separate Orders Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dated 11.12.2024 For The Assessment Years 2012-13, 2013-14, 2017-18, 2018-19 & 2020-21 & Dated 10.12.2024 For The Assessment Year 2016-17, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’).

For Appellant: Shri R. Ganesan, C.AFor Respondent: Shri A. Sasikumar, CIT
Section 250Section 80PSection 80P(2)(d)Section 80P(4)

…अपीलीयअिधकरण,‘डी’ "यायपीठ,चे" IN THE INCOME TAX APPELLATE TRIBUNAL‘D’ BENCH, CHENNAI "ीजॉज"जॉज"के, उपा"य"एवं"ीएस.आर.रघुनाथा, लेखासद"यकेसम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं/.ITA Nos.:269, 270, 271, 272, 273 & 274/CHNY/2025 िनधा"रणवष"/Assessment Years: 2012-13, 2013-14, 2016-17& 2017-18, 2018-19 & 2020-21 The Central Government Staff Income Tax Officer, Cooperative Thrift & Credit Society Vs. Non-Corporate Ward-3(5), Limited, No. 4, Noor Veerasamy Street, Chennai. Nungambakkam, Chennai 600 034. [PAN: AABAT-8783-D] (अपीलाथ"/Appellant) (""यथ"/Respondent…

The Central Government Staff Cooperative Thrift & Credit Society Limited, Chennai vs. Income Tax Officer, National E-Assessment Centre, Delhi

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

ITA 273/CHNY/2025[2018-2019]Status: DisposedITAT Chennai20 Mar 2025AY 2018-2019

Bench: Shri George George Kand Shri S.R. Raghunathaआयकरअपीलसं/.Ita Nos.:269, 270, 271, 272, 273 & 274/Chny/2025 िनधा"रणवष"/Assessment Years: 2012-13, 2013-14, 2016-17& 2017-18, 2018-19 & 2020-21 The Central Government Staff Income Tax Officer, Cooperative Thrift & Credit Society Vs. Non-Corporate Ward-3(5), Limited, No. 4, Noor Veerasamy Street, Chennai. Nungambakkam, Chennai 600 034. [Pan: Aabat-8783-D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri R. Ganesan, C.A. ""यथ"क"ओरसे/Respondent By : Shri A. Sasikumar, Cit सुनवाईक"तारीख/Date Of Hearing : 19.03.2025 घोषणाक"तारीख/Date Of Pronouncement : 20.03.2025 आदेश/ O R D E R Per George George K: These Six Appeals Filed At The Instance Of The Assessee Are Directed Against Six Separate Orders Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dated 11.12.2024 For The Assessment Years 2012-13, 2013-14, 2017-18, 2018-19 & 2020-21 & Dated 10.12.2024 For The Assessment Year 2016-17, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’).

For Appellant: Shri R. Ganesan, C.AFor Respondent: Shri A. Sasikumar, CIT
Section 250Section 80PSection 80P(2)(d)Section 80P(4)

…अपीलीयअिधकरण,‘डी’ "यायपीठ,चे" IN THE INCOME TAX APPELLATE TRIBUNAL‘D’ BENCH, CHENNAI "ीजॉज"जॉज"के, उपा"य"एवं"ीएस.आर.रघुनाथा, लेखासद"यकेसम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं/.ITA Nos.:269, 270, 271, 272, 273 & 274/CHNY/2025 िनधा"रणवष"/Assessment Years: 2012-13, 2013-14, 2016-17& 2017-18, 2018-19 & 2020-21 The Central Government Staff Income Tax Officer, Cooperative Thrift & Credit Society Vs. Non-Corporate Ward-3(5), Limited, No. 4, Noor Veerasamy Street, Chennai. Nungambakkam, Chennai 600 034. [PAN: AABAT-8783-D] (अपीलाथ"/Appellant) (""यथ"/Respondent…

The Central Government Staff Cooperative Thrift & Credit Society Limited, Chennai vs. Income Tax Officer, Non Corp. Ward 3(5) Che, Chennai

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

ITA 272/CHNY/2025[2017-2018]Status: DisposedITAT Chennai20 Mar 2025AY 2017-2018

Bench: Shri George George Kand Shri S.R. Raghunathaआयकरअपीलसं/.Ita Nos.:269, 270, 271, 272, 273 & 274/Chny/2025 िनधा"रणवष"/Assessment Years: 2012-13, 2013-14, 2016-17& 2017-18, 2018-19 & 2020-21 The Central Government Staff Income Tax Officer, Cooperative Thrift & Credit Society Vs. Non-Corporate Ward-3(5), Limited, No. 4, Noor Veerasamy Street, Chennai. Nungambakkam, Chennai 600 034. [Pan: Aabat-8783-D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri R. Ganesan, C.A. ""यथ"क"ओरसे/Respondent By : Shri A. Sasikumar, Cit सुनवाईक"तारीख/Date Of Hearing : 19.03.2025 घोषणाक"तारीख/Date Of Pronouncement : 20.03.2025 आदेश/ O R D E R Per George George K: These Six Appeals Filed At The Instance Of The Assessee Are Directed Against Six Separate Orders Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dated 11.12.2024 For The Assessment Years 2012-13, 2013-14, 2017-18, 2018-19 & 2020-21 & Dated 10.12.2024 For The Assessment Year 2016-17, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’).

For Appellant: Shri R. Ganesan, C.AFor Respondent: Shri A. Sasikumar, CIT
Section 250Section 80PSection 80P(2)(d)Section 80P(4)

…अपीलीयअिधकरण,‘डी’ "यायपीठ,चे" IN THE INCOME TAX APPELLATE TRIBUNAL‘D’ BENCH, CHENNAI "ीजॉज"जॉज"के, उपा"य"एवं"ीएस.आर.रघुनाथा, लेखासद"यकेसम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं/.ITA Nos.:269, 270, 271, 272, 273 & 274/CHNY/2025 िनधा"रणवष"/Assessment Years: 2012-13, 2013-14, 2016-17& 2017-18, 2018-19 & 2020-21 The Central Government Staff Income Tax Officer, Cooperative Thrift & Credit Society Vs. Non-Corporate Ward-3(5), Limited, No. 4, Noor Veerasamy Street, Chennai. Nungambakkam, Chennai 600 034. [PAN: AABAT-8783-D] (अपीलाथ"/Appellant) (""यथ"/Respondent…

PCIT v. Peroorkada Service Co-operative Bank ltd. (134 Taxmann.com 380) — Cited in 24 Judgments | BharatTax