PCIT v. Shree Aradhana Urban Co-operative Credit Society Ltd.

172 Taxmann.com 537High Court2025#3783 most cited

What is PCIT v. Shree Aradhana Urban Co-operative Credit Society Ltd. authority for?

A co-operative society is primarily a co-operative society, and therefore, it is not required to deduct tax at source on interest payments made on time deposits to other co-operative societies, by virtue of Section 194A(3)(v).

31

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Also referred to as

PCIT v. Shree Aradhana Urban Co-operative Credit Society Ltd. · Section 194A(3)(v) · Section 80P · TDS on interest · co-operative society · co-operative bank · RBI license · time deposits

Sections most often in play

Section 194A(3)(v)Section 80PSection 194ASection 201(1)Section 201(1A)Section 80P(2)(d)Section 201Section 250

Issues it is cited on

section 22(1)(b)section 194a(1)section 194a(3)(v)section 194a(3)short deduction of taxsection 51section 2(19)interest on securitiessection 194asection 80p(2)(c)section 22section 80p(2)(d)

Judgments citing PCIT v. Shree Aradhana Urban Co-operative Credit Society Ltd.

SHREE KESHAV CO OP CREDIT SOCIETY LTD,JUNAGADH vs. THE DCIT/ACIT, CIR 1(1), RAJKOT, RAJKOT

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

ITA 794/RJT/2025[2020-21]Status: DisposedITAT Rajkot12 Feb 2026AY 2020-21

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

For Appellant: Shri D. M. Rindani, ARFor Respondent: Shri Dheeraj Kumar Gupta, Sr. DR
Section 143(3)Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण,राजकोट "ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.793 & 794/RJT/2025 Assessment Years: (2018-19 & 2020-21) (Physical Hearing) Shree Keshav Co-op. Credit Society DCIT/ACIT, बनाम/ Limited, Circle – 1(1), Vs. 1, Keshav Bhavan, 5- Govardhan Rajkot Park, Near Sardar Baug Jakat Naka, Junagadh – 362001, Gujarat "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAS3172N (Assessee) (Respondent) िनधा"रती की ओर से/Assessee by : Shri D. M. Rindani, AR राज" की ओर से/Respondent…

SHREE KESHAV CO OP CREDIT SOCIETY LTD,JUNAGADH vs. THE DCIT/ACIT, CIR - 1(1), RAJKOT, RAJKOT

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

ITA 793/RJT/2025[2018-19]Status: DisposedITAT Rajkot12 Feb 2026AY 2018-19

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

For Appellant: Shri D. M. Rindani, ARFor Respondent: Shri Dheeraj Kumar Gupta, Sr. DR
Section 143(3)Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण,राजकोट "ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.793 & 794/RJT/2025 Assessment Years: (2018-19 & 2020-21) (Physical Hearing) Shree Keshav Co-op. Credit Society DCIT/ACIT, बनाम/ Limited, Circle – 1(1), Vs. 1, Keshav Bhavan, 5- Govardhan Rajkot Park, Near Sardar Baug Jakat Naka, Junagadh – 362001, Gujarat "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAS3172N (Assessee) (Respondent) िनधा"रती की ओर से/Assessee by : Shri D. M. Rindani, AR राज" की ओर से/Respondent…

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…

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), SURAT, 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…

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1 )(1), SURAT, SURAT vs. BARDOLI VIBHAG GRAM VIKAS CO OP CREDIT SOCIETY LTD, SURAT

In the result, the appeal of the revenue is dismissed

ITA 316/SRT/2025[2020-21]Status: DisposedITAT Surat22 Aug 2025AY 2020-21

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…

DCIT, CIRCLE-2(1)(1), SURAT, SURAT vs. BARDOLI VIBHAG GRAM VIKAS CO OP CREDIT SOCIETY LTD, SURAT

In the result, the appeal of the revenue is dismissed

ITA 315/SRT/2025[2018-19]Status: DisposedITAT Surat22 Aug 2025AY 2018-19

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…

DCIT, CIRCLE-2(1)(1), SURAT, SURAT vs. BARDOLI VIBHAG GRAM VIKAS CO OP CREDIT SOCIETY LTD, SURAT

In the result, the appeal of the revenue is dismissed

ITA 314/SRT/2025[2017-18]Status: DisposedITAT Surat22 Aug 2025AY 2017-18

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…

THE PURSOTTAM FARMERS CO.OP. COTTON GINNING & PRESSING SOCIETY LTD.,SURAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRACLE-2(2), SURAT

In the result, the appeal of the assessee is allowed, whereas the appeal of the revenue is dismissed

ITA 523/SRT/2024[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.499/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Dcit, Vs. The Pursottam Farmers Co-Op. Circle – 2(1)(1), Cotton Grnning & Pressing Soc. Surat Ltd., Jahangirpura Gin., Jahangirpura, Rander – 395009, "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3000A (Appellant) (Respondent) आयकर अपील सं./Ita Nos.523/Srt/2024 Assessment Year: (2017-18) The Pursottam Farmers Co-Op. Vs. Dcit, Cotton Grnning & Pressing Soc. Ltd., Circle – 2(1)(1), Jahangirpura Gin., Jahangirpura, Surat Rander – 395009, "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3000A (Appellant) (Respondent) Appellant By Shri Ajay Uke, Sr. Dr Respondent By Shri Akshay M. Modi, Ca Date Of Hearing 23/07/2025 Date Of Pronouncement 19/08/2025

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

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.499/SRT/2024 Assessment Year: (2017-18) (Hybrid Hearing) DCIT, Vs. The Pursottam Farmers Co-op. Circle – 2(1)(1), Cotton Grnning and Pressing Soc. Surat Ltd., Jahangirpura Gin., Jahangirpura, Rander – 395009, "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAAT3000A (Appellant) (Respondent) आयकर अपील सं./ITA Nos.523/SRT/2024 Assessment Year: (2017-18) The Pursottam Farmers Co-op. Vs. DCIT, Cotton Grnning and Pressing Soc. Ltd., Circle – 2(1)(1), Jahang…

DY. COMMISSONER OF INCOME-TAX, CIRCLE-2(1)(1), SURAT, SURAT vs. THE PURSOTTAM FARMERS CO OP COTTON GRNNING AND PRESSING SOCIETY LTD, SURAT

In the result, the appeal of the assessee is allowed, whereas the appeal of the revenue is dismissed

ITA 499/SRT/2024[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.499/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Dcit, Vs. The Pursottam Farmers Co-Op. Circle – 2(1)(1), Cotton Grnning & Pressing Soc. Surat Ltd., Jahangirpura Gin., Jahangirpura, Rander – 395009, "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3000A (Appellant) (Respondent) आयकर अपील सं./Ita Nos.523/Srt/2024 Assessment Year: (2017-18) The Pursottam Farmers Co-Op. Vs. Dcit, Cotton Grnning & Pressing Soc. Ltd., Circle – 2(1)(1), Jahangirpura Gin., Jahangirpura, Surat Rander – 395009, "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3000A (Appellant) (Respondent) Appellant By Shri Ajay Uke, Sr. Dr Respondent By Shri Akshay M. Modi, Ca Date Of Hearing 23/07/2025 Date Of Pronouncement 19/08/2025

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

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.499/SRT/2024 Assessment Year: (2017-18) (Hybrid Hearing) DCIT, Vs. The Pursottam Farmers Co-op. Circle – 2(1)(1), Cotton Grnning and Pressing Soc. Surat Ltd., Jahangirpura Gin., Jahangirpura, Rander – 395009, "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAAT3000A (Appellant) (Respondent) आयकर अपील सं./ITA Nos.523/SRT/2024 Assessment Year: (2017-18) The Pursottam Farmers Co-op. Vs. DCIT, Cotton Grnning and Pressing Soc. Ltd., Circle – 2(1)(1), Jahang…

ABHYUDAYA CO OPERATIVE BANK LTD . CBD BELAPUR BRANCH,MUMBAI vs. INCOME TAX OFFICER (TDS) WARD 1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

ITA 2590/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

ABHYUDAYA CO-OPERATIVE BANK LTD WORLI BRANCH,MUMBAI vs. ITO TDS, WARD 1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

ITA 2588/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

ABHYUDAYA CO OPERATIVE BANK LTD . GHATKOPAR BRANCH, ,MUMBAI vs. INCOME TAX OFFICER (TDS)WARD1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

ITA 2587/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

ABHYUDAYA CO-OPERATIVE BANK LTD SEWRI BRANCH,MUMBAI vs. ITO (TDS) WARD 1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

ITA 2586/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

ABHYUDAYA CO-OPERATIVE BANK LTD DIVALE CBD BRANCH,MUMBAI vs. ITO (TDS) WARD 1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

ITA 2585/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

ABHYUDAYA CO-OPERATIVE BANK LTD NEHRU NAGAR BRANCH,MUMBAI vs. ITO (TDS)-WARD 1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

ITA 2584/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

ABHYUDAYA CO OPERATIVE BANK LTD . VIKHROLI EAST BRANCH,MUMBAI vs. INCOMETAX OFFICER (TDS) WARD1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

ITA 2583/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

ABHYUDAYA CO OPERATIVE BANK LTD . KURLA WEST BRANCH, ,MUMBAI vs. INCOME TAX OFFICER (TDS) WARD 1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

ITA 2582/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

…ITA No. 2571 to 2590/Mum/2025 Abhyudaya Co-operative Bank Ltd. AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 2571 to 2590/MUM/2025 Assessment Year: 2016-17 Abhyudaya Co-operative Income Tax Officer (TDS) Bank Ltd. Ward 1(1)(1), Mumbai. Shraddha Shopping Centre, Room No. 413, 4th Floor, Vs. Old Nagardas Road, Andheri Cumballa Hill, MTNL Tele (East), Mumbai 400069. Building, Peddar Road, Cumballa Hill, Mumbai 400026. (PAN: AAAAA0300L) (Appellant) (Respondent) Present for: Assessee : Shri Sharad A. Vaz…

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PCIT v. Shree Aradhana Urban Co-operative Credit Society Ltd. (172 Taxmann.com 537) — Cited in 31 Judgments | BharatTax