Which sections of the Income Tax Act does Pr.CIT v. Annasaheb Patil Mathadi Kamgar Sahakari Pathpedi Ltd. come up under?

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

Pr.CIT v. Annasaheb Patil Mathadi Kamgar Sahakari Pathpedi Ltd.

Q: How many judgments cite Pr.CIT v. Annasaheb Patil Mathadi Kamgar Sahakari Pathpedi Ltd.?

36 judgments on BharatTax cite Pr.CIT v. Annasaheb Patil Mathadi Kamgar Sahakari Pathpedi Ltd. (454 ITR 117), spanning 2023 to 2026.

454 ITR 117Supreme Court of India2023#3326 most cited

What is Pr.CIT v. Annasaheb Patil Mathadi Kamgar Sahakari Pathpedi Ltd. authority for?

A credit society is entitled to exemption under section 80P(2) of the Income-tax Act if it is not a bank or cooperative bank, and such findings of fact are binding on the Supreme Court.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Also referred to as

Annasaheb Patil Mathadi Kamgar Sahakari Pathpedi Ltd. · 454 ITR 117 · SC · section 80P(2) · credit society exemption · cooperative society · not a bank · exemption under 80P

Sections most often in play

Section 80P(4)Section 80P(2)(d)Section 80P(2)(a)(i)Section 80P Section 250 Section 143(3)Section 56 Section 144B

Issues it is cited on

section 80(p)(4)section 80(p)(2)section 80p(2)(b)section 63 section 64 section 80(p)(2)(a)section 80p(1)section 80p(4)section 80(p)section 2(19)section 80p(2)(a)(iii)section 80p(2)(a)

Judgments citing Pr.CIT v. Annasaheb Patil Mathadi Kamgar Sahakari Pathpedi Ltd.

SEWA SAHAKARI SAMITI SIRRI, ,BALOD vs. INCOME TAX OFFICER, WARD-1(3), BHILAI, BHILAI

In the result, the appeal of the assessee is allowed

ITA 109/RPR/2026[2016-17]Status: DisposedITAT Raipur27 Feb 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.109/Rpr/2026 िनधा"रण वष" /Assessment Year: 2016-17 Sewa Sahkari Samiti Sirri, Village & Post:Sirri, Tehsil Gunderdehi, District Balod, Chhattsigarh, 491221 Pan: Aagas8961H .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Mr. Vinit Kumar Jain, CAFor Respondent: None (Petition filed)

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

…erative banks would be exempted u/s.80P(2)(a)(i) & u/s. 80P(2)(d) of the Income Tax Act, 1961 (for short 'the Act)? 5. In this scenario, I find that the Hon’ble Apex Court in the case of Pr. CIT V. Annasaheb Patil Mathadi Kamgar Sahakari Pathpedi Ltd. (2023) 454 ITR 117 (SC) has held and observed that primary Agricultural Credit Societies cannot be termed as Co-operative Banks under the Banking Regulation Act and therefore, such credit societies 5 Sewa Sahkari Samiti, Sirri Vs. Income-Tax Officer, Bhilai shall be entitled to exemption u/s.80P(2) of the Act and thereby, dismissed the appeal of the Revenue. The…

VRIHTAKAR SEVA SAHAKARI SAMITI MARYADIT SURGI,RAJNANDGAON vs. INCOME TAX OFFICER-1, RAJNANDGAON, RAJNANDGAON

In the result, appeal of the assessee is allowed

ITA 105/RPR/2026[2018-19]Status: DisposedITAT Raipur26 Feb 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.105/Rpr/2026 "नधा"रण वष" /Assessment Year : 2018-19

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

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

…rative banks would be exempted u/s.80P(2)(a)(i) & u/s. 80P(2)(d) of the Income Tax Act, 1961 (for short ‘the Act’)? 5. In this scenario, I find that the Hon’ble Apex Court in the case of Pr. CIT Vs. Annasaheb Patil Mathadi Kamgar Sahakari Pathpedi Ltd. (2023) 454 ITR 117 (SC) has held and observed that primary Agricultural Credit Societies cannot be termed as Co-operative Banks under the Banking Regulation Act and therefore, such credit societies shall be entitled to exemption u/s.80P(2) of the Act and thereby, dismissed the appeal of the Revenue. The relevant extract of the aforesaid judgment are extracted as fo…

SHREE SANT SAVTA GRAMIN BIGAR SETI SAHAKARI PATSANSTHA MARYADIT,PIMPALGAON vs. ASSESSING OFFICER, NASHIK

In the result, appeal of the Assessee is allowed

ITA 1597/PUN/2025[2016-17]Status: DisposedITAT Pune11 Feb 2026AY 2016-17

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1597/Pun/2025 निर्धारण वषा / Assessment Year: 2016-17 Shree Sant Savta Gramin Bigar V Assessment Unit, Seti Sahakari Patsanstha S Income Tax Maryadit, Department, Delhi. Pimpalgaon, Niphad, Maharashtra – 422209. Pan: Aacas4098M Appellant/ Assessee Respondent /Revenue Assessee By Shri Sanket Joshi (Virtual) Revenue By Shri Sadananda – Jcit Date Of Hearing 10/02/2026 Date Of Pronouncement 11/02/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2016-17 Dated 27.11.2024 Emanating From The Assessment Order Passed Under Section 144 Of The I.T.Act, Dated 05.03.2024. The Assessee Has Raised The Following Grounds Of Appeal :

Section 144Section 148Section 250Section 271(1)(c)Section 271FSection 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…rative Bank / other Bank ? 14. The Revenue filed SLP before Hon’ble Supreme Court in the case of Annasaheb Patil Mathadi Kamgar Sahakari Pathpedhi Ltd. Hon’ble Supreme Court in the case of PCIT Vs. Annasaheb Patil Mathadi Kamgar Sahakari Pathpedhi Ltd /[2023] 454 ITR 117 (SC) (SUPP.)[20-04-2023] held as under : 8 ITA No.1597/PUN/2025 [A] Quote, “ 1. Feeling aggrieved and dissatisfied with the impugned order dated 14-10-2019 passed by the High Court of Judicature at Bombay in ITA No. 933/2017, by which the High Court has dismissed the said appeal preferred by the Revenue, relying upon its earlier decision in the…

AURANGABAD DIVISION LIFE INSURANCE EMPLOYEES CO-OP CREDIT SOCIETY LTD,AURANBAD vs. ITO, WARD-1(1), AURANGABAD, AURANGABAD

In the result, appeal of the assessee is allowed

ITA 3175/PUN/2025[2020-21]Status: DisposedITAT Pune10 Feb 2026AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.3175/Pun/2025 निर्धारण वषा / Assessment Year: 2020-21 Aurangabad Divison Life V The Income Tax Officer, Insurance Employees Co-Op S Ward-1(1), Aurangabad. Credit Society Ltd., 11, Jeevan Prakash, Lic Office Building Adalat Road, Kranti Chowk, Aurangabad -431005 Pan: Aaaaa2245A Appellant/ Assessee Respondent /Revenue Assessee By Ca Payal Rathi (Virtual) Revenue By Shri Sadananda – Jcit Date Of Hearing 09/02/2026 Date Of Pronouncement 10/02/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2020-21 Dated 24.09.2025 Emanating From The Assessment Order Passed Under Section 143(3) Read With Section 144B Of The Income Tax Act, 1961

Section 143(3)Section 144BSection 250Section 56Section 66Section 80PSection 80P(2)(a)

…erative Bank / other Bank ? 6. The Revenue filed SLP before Hon’ble Supreme Court in the case of Annasaheb Patil Mathadi Kamgar Sahakari Pathpedhi Ltd. Hon’ble Supreme Court in the case of PCIT Vs. Annasaheb Patil Mathadi Kamgar Sahakari Pathpedhi Ltd /[2023] 454 ITR 117 (SC) (SUPP.)[20-04-2023] held as under : Quote, “ 1. Feeling aggrieved and dissatisfied with the impugned order dated 14-10-2019 passed by the High Court of Judicature at Bombay in ITA No. 933/2017, by which the High Court has dismissed the said appeal preferred by the Revenue, relying upon its earlier decision in the case of Quepem Urban Co-oper…

SEWA SAHAKARI SAMITI LATABOD,LATABOD vs. INCOME TAX OFFICER, RISALI

In the result, appeal of the assessee is allowed

ITA 5/RPR/2026[2016-17]Status: DisposedITAT Raipur05 Feb 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.5/Rpr/2026 "नधा"रण वष" /Assessment Year : 2016-17 Sewa Sahakari Samiti Latabod K-6, Anupam Nagar, Raipur (C.G.) Pan: Aahas1552M

For Appellant: Shri Vinit Kumar Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

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

…come Tax Act, 1961 (for short ‘the Act’)? 5 Sewa Sahakari Samiti Latabod Vs. ITO, Exemption, Ward-1, Raipur (C.G.) In this scenario, I find that the Hon’ble Apex Court in the case of Pr. 5. CIT Vs. Annasaheb Patil Mathadi Kamgar Sahakari Pathpedi Ltd. (2023) 454 ITR 117 (SC) has held and observed that primary Agricultural Credit Societies cannot be termed as Co-operative Banks under the Banking Regulation Act and therefore, such credit societies shall be entitled to exemption u/s.80P(2) of the Act and thereby, dismissed the appeal of the Revenue. The relevant extract of the aforesaid judgment are extracted as fo…

INCOME TAX OFFICER WARD 1 SATARA, SATARA vs. KARAD PATAN TALUKA PRATHMIK SHIKSHAK SAHAKARI SOCIETY LIMITEDTY , KARAD

In the result, Revenue’s Appeal is dismissed

ITA 2289/PUN/2025[2020]Status: DisposedITAT Pune23 Jan 2026

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2289/Pun/2025 निर्धारण वषा / Assessment Year: 2020-21 Income Tax Officer, V Karad Patan Taluka Prathmik Ward-1, Satara. S Shikshak Sahakari Society Limited, 190 B Shaniwar Peth, Opp.Shivneri Lodge, Karad, Satara – 415110 Pan: Aaaak0559R Appellant / Assessee Respondent / Revenue Assessee By Shri Satish U Nade Revenue By Smt Neha Thakur (Virtual) Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Revenue Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2020-21 Dated 21.08.2025 Emanating From The Assessment Order Passed Under Section 143(3) Read With Section 144B Of The I.T .Act, 1961 Dated

Section 143(3)Section 144BSection 250Section 56Section 57Section 80Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…tive Bank / other Bank ? 10.6 The Revenue filed SLP before Hon’ble Supreme Court in the case of Annasaheb Patil Mathadi Kamgar Sahakari Pathpedhi Ltd. Hon’ble Supreme Court in the case of PCIT Vs. Annasaheb Patil Mathadi Kamgar Sahakari Pathpedhi Ltd /[2023] 454 ITR 117 (SC) (SUPP.)[20-04-2023] held as under : 11 ITA No.2289/PUN/2025 [A] Quote,“1. Feeling aggrieved and dissatisfied with the impugned order dated 14-10-2019 passed by the High Court ofJudicature at Bombay in ITA No. 933/2017, by which the High Court has dismissed the said appeal preferred by the Revenue, relying upon its earlier decision in the c…

INCOME TAX OFFICER WARD-2, AHMEDNAGAR, AHAMEDNAGAR vs. KANIFNATH GRMAIN BIGAR SHETI SAHAKARIPATSANSTHA MARYADIT, , MALDAD

In the result, Revenue’s Appeal is dismissed

ITA 2271/PUN/2025[2018-19]Status: DisposedITAT Pune21 Jan 2026AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2270 & 2271/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 The Income Tax Officer, V Kanifnath Gramin Bigar Sheti Ward-2, Ahmednagar. S Sahakaripatsanstha Maryadit, At Post Malad, Taluka Sangamner, Ahmednagar – 422608. Pan: Aabak1395E Appellant/ Revenue Respondent /Assessee Assessee By Shri Pramod S Shingte – Ar Revenue By Smt Neha Thakkar (Virtual) Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026 आदेश/ Order Per Bench : These Two Appeals Filed By The Revenue Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac],Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2018- 19Dated 01.07.2025 Emanating From The Assessment Order Dated 30.03.2021 Under Section 143(3) R.W.S. 143(3A) & 143(3B) Of The Income Tax Act, 1961 & Order Under Section 250 Of The Income

Section 143(3)Section 250Section 270ASection 56Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…ative Bank / other Bank ? 8.6 The Revenue filed SLP before Hon’ble Supreme Court in the case of Annasaheb Patil Mathadi Kamgar Sahakari Pathpedhi Ltd. Hon’ble Supreme Court in the case of PCIT Vs. Annasaheb Patil Mathadi Kamgar Sahakari Pathpedhi Ltd /[2023] 454 ITR 117 (SC) (SUPP.)[20-04-2023] held as under : Quote,“1. Feeling aggrieved and dissatisfied with the impugned order dated 14-10-2019 passed by the High Court ofJudicature at Bombay in ITA No. 933/2017, by which the High Court has dismissed the said appeal preferred by the Revenue, relying upon its earlier decision in the case of Quepem Urban Co-operati…

INCOME TAX OFFICER WARD-2, AHMEDNAGAR, AHMEDNAGAR vs. KANIFNATH GRMAIN BIGAR SHETI SAHAKARI, MALDAD SANGAMNER

In the result, Revenue’s Appeal is dismissed

ITA 2270/PUN/2025[2018-19]Status: DisposedITAT Pune21 Jan 2026AY 2018-19

Section 143(3)Section 250Section 270ASection 56Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

CIL EMPLOYEES CO OP CREDIT SOCIETY LIMITED,PUNE vs. EXEMPTION, WARD-1(2), PUNE, PUNE

In the result, appeal filed by the Assessee is allowed for statistical purpose

ITA 1600/PUN/2025[2020-21]Status: DisposedITAT Pune19 Jan 2026AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1600/Pun/2025 निर्धारण वषा / Assessment Year: 2020-21 Cil Employees’ Co Op Credit V Exemption, Society Limited, S Ward-1(2), Pune. Cummins Inida Ltd., Kothrud, Pune – 411038. Pan:Aabac8908M Appellant / Assessee Respondent / Revenue Assessee By Shri Kishore Phadke Revenue By Shri Sandeep Sathe – Jcit Date Of Hearing 08/12/2025 Date Of Pronouncement 19/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2020-21 Dated 29.02.2024 Emanating From The Assessment Order Passed Under Section 143(3) Read With Section 144B Of The I.T .Act, 1961 Dated 28.09.2022. The Assessee Has Raised The Following Grounds Of Appeal :

Section 143(1)Section 143(3)Section 144BSection 250Section 80PSection 80P(2)(a)Section 80P(2)(b)Section 80P(2)(d)Section 80P(4)

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.1600/PUN/2025 निर्धारण वषा / Assessment Year: 2020-21 CIL Employees’ Co Op Credit V Exemption, Society Limited, s Ward-1(2), Pune. Cummins Inida Ltd., Kothrud, Pune – 411038. PAN:AABAC8908M Appellant / Assessee Respondent / Revenue Assessee by Shri Kishore Phadke Revenue by Shri Sandeep Sathe – JCIT Date of hearing 08/12/2025 Date of pronouncement 19/01/2026 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, A…

AHMEDNAGAR ZILLA GRAMSEVAKANCHI SAHAKAR PATSANSTHA MARYADIT,AHILYANAGAR vs. PCIT, PUNE-1, PUNE

In the result, the appeal of the assessee is allowed

ITA 1301/PUN/2025[2020-21]Status: DisposedITAT Pune25 Nov 2025AY 2020-21

For Appellant: \nDepartment by

Section 143(3)Section 263Section 56Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…Court's decision is dated 04.09.2024 means,\nafter the decision of Hon'ble Supreme Court in the case of Totagar's\nCo.operative Sales Society Ltd.\n6. The Hon'ble Supreme Court in the case of Pr.CIT Vs. Annasaheb Patil\nMathadi Kamgar Sahakari Pathpedi Ltd., 454 ITR 117 (SC) has held as\nunder:\nQuote. \"5. There are concurrent findings recorded by CITA, ITAT and\nthe High Court that the respondent/Assessee_cannot be termed as\nBanks/Cooperative Banks and that being a credit society, they are\nentitled to exemption under section 80(P)(2) of the Income-tax Act.\nSuch finding of fact is not required to be interfer…

THE SATARA ZILLA KRISHI BANK KARMACHARI SAHAKARI PATSANSTHA LTD,SATARA vs. ACIT, SATARA, SATARA

In the result, appeal of the Assessee is allowed

ITA 2153/PUN/2025[2018-19]Status: DisposedITAT Pune13 Nov 2025AY 2018-19

Bench: SHRI VINAY BHAMORE (Judicial Member)

Section 143(3)Section 250Section 80PSection 80P(2)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFOREDR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.2153/PUN/2025 निर्धारण वषा / Assessment Year: 2018-19 The Satara Zilla Krishi Bank V The Assistant Karmachari Sahakari s Commissioner of Income Patsanstha Ltd., Tax, Satara Circle, Ajinkya Complex, 512, Satara. Ch.Shivaji Road, Camp, Sadar BAzar, Satara – 415001. PAN: AAAAT1502B Appellant/ Assessee Respondent / Revenue Assessee by Ms. Renuka Ghatge – AR Revenue by Shri Pawan Bharti (Virtual Hearin…

SHRI MURLI MANOHAR NAGARI SAHAKARI PATSANSTHA MARYADIT,MAHAD vs. INCOME-TAX OFFICER, PANVEL

In the result, appeal of the assessee is partly allowed

ITA 934/PUN/2025[2017-18]Status: DisposedITAT Pune30 Oct 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.934/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Shri Murli Manohar Nagari V Income Tax Officer. Sahakaripatsansthamaryadit, S. 1295, Pimpal Par, M.G.Road, Juni Peth, Mahad, Mahad – 402301. Maharashtra. Pan: Aabas5404L Appellant/ Assessee Respondent / Revenue Assessee By Shri Anup Shaha Revenue By Shri Dayanand Jawalikar–Addl.Cit(Dr) Date Of Hearing 14/10/2025 Date Of Pronouncement 30/10/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2017-18, Dated 11.03.2024 Emanating From Assessment Order U/S.143(3) R.W.S 263 Read With Section 144B Of The I.T.Act, Dated 17.03.2023. The Assessee Has Raised Following Grounds Of Appeal :

Section 143(2)Section 143(3)Section 144BSection 250Section 263Section 80PSection 80P(2)(d)

…आयकर अपीलीय अधिकरण ”बी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.934/PUN/2025 निर्धारण वषा / Assessment Year: 2017-18 Shri Murli Manohar Nagari V Income Tax Officer. SahakariPatsansthaMaryadit, s. 1295, Pimpal Par, M.G.Road, Juni Peth, Mahad, Mahad – 402301. Maharashtra. PAN: AABAS5404L Appellant/ Assessee Respondent / Revenue Assessee by Shri Anup Shaha Revenue by Shri Dayanand Jawalikar–Addl.CIT(DR) Date of hearing 14/10/2025 Date of pronouncement 30/10/2025 आदेश/ OR…

DHANLAXMI MAHILA GRAMIN BIGARSHETI SAHAKARI PATSANSTHA LIMITED,PUNE vs. PCIT-1, PUNE

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

ITA 1024/PUN/2025[1024]Status: DisposedITAT Pune24 Oct 2025

Bench: Shri Rama Kanta Panda, Vice- & Ms. Astha Chandra

For Appellant: Shri Payal Rathi &For Respondent: Shri Amol Khairnar, CIT-DR

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

…nd Nagari Sahakari Patpedhi Maryadit in ITA No.1190/PUN/2025 order dated 18.06.2025 has allowed the appeal of the assessee by observing as under :- “11. The Hon’ble Supreme Court in the case of Pr.CIT Vs. Annasaheb Patil Mathadi Kamgar Sahakari Pathpedi Ltd., 454 ITR 117 (SC) has held as under : 14 ITA.No.1024/PUN/2025 (Dhanalaxmi Mahila Gramin Bigarsheti Sahakari Patsanstha Ltd.) Quote. “5. There are concurrent findings recorded by CITA, ITAT and the High Court that the respondent/Assessee cannot be termed as Banks/Cooperative Banks and that being a credit society, they are entitled to exemption under section 8…

THE RATNAKAR BANK EMPLOYEES CO OP CREDIT SOCIETY LTD KOLHAPUR,KOLHAPUR vs. INCOME TAX OFFICER, KOLHAPUR

In the result, appeal of the assessee is allowed

ITA 1725/PUN/2025[2022-23]Status: DisposedITAT Pune19 Sept 2025AY 2022-23

Bench: Or At The Time Of Hearing.”

Section 142(1)Section 143(3)Section 144BSection 250Section 80PSection 80P(2)(D)Section 80P(2)(a)

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFOREMS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No.1725/PUN/2025 निर्धारण वषा / Assessment Year: 2022-23 The Ratnakar Bank Employees V The Income Tax Officer, Coo Op Credit Society Limited, s Ward-2(1), Kolhapur. C.S.No.332-C, E-Ward, Swanand Complex, 1st Floor, F- 6, New Shahupuri Kolhapur, Kolhapur- 416001. PAN: AABTT1418L Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod S Shingte – AR Revenue by Shri Ambarnath Khule – JCIT(DR) Dat…

GOA P W D STAFF CO OP CREDIT SOCIETY LIMITED,PANAJI vs. INCOME TAX OFFICER, WARD-1(1) PANAJI GOA, PANAJI

ITA 107/PAN/2025[2017-18]Status: DisposedITAT Panaji07 Aug 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 107/Pan/2025 Assessment Year : 2017-18 Goa Pwd Staff Co-Operative Credit Society Limited. Pwd New Building, Altinho, Panaji Goa-403 001. Pan : Aabag5329G . . . . . . . Appellant

For Appellant: Mr Vinod Totekar [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]

Section 143(2)Section 143(3)Section 2(19)Section 250Section 253(1)Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…ew, once the claimant assessee falls outside the ambit of explanation (a) to section 80P(4) of the Act then denial of 80P(2) deduction would be contra-legem. This find fortified in case of ‘PCIT Vs Annasaheb Patil Mathadi Kamgar Sahakari Pathpedi Ltd.’ [2023, 454 ITR 117 (SC)], where the assessee was a cooperative credit society engaged in the business of providing credit facilities to its members. The assessee claimed deduction u/s 80P(2) of the Act, but the Assessing Officer disallowed the deduction holding that the assessee is a cooperative bank and hence not eligible to claim deduction as per Section 80P(4) o…

THE ORGAON URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED,MARCELA vs. INCOME TAX OFFICER, WARD - 1(2), PANAJI

ITA 74/PAN/2025[2017-18]Status: DisposedITAT Panaji05 Aug 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 074/Pan/2025 Assessment Year : 2017-18 The Orgaon Urban Co-Operative Credit Society Limited. Devulwada, Mercela, Goa-403 107. Pan : Aaaat6227D . . . . . . . Appellant

For Appellant: Ms Eesha Dukle [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]

Section 143(1)Section 143(3)Section 2(19)Section 250Section 253(1)Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

SHRISANT SAVTAMALI GRAMIN BIGARSHETI SAHAKARI PATSANSTHA MARYADIT,AHILYANAGAR vs. PR. CIT - 1 , PUNE

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

ITA 972/PUN/2025[2020-21]Status: DisposedITAT Pune31 Jul 2025AY 2020-21

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: CA Payal R. Rathi &For Respondent: Shri Amit Bobde

Section 143(1)Section 143(3)Section 263Section 37(1)Section 56Section 80PSection 80P(2)(a)Section 80P(4)

…nd Nagari Sahakari Patpedhi Maryadit in ITA No.1190/PUN/2025 order dated 18.06.2025 has allowed the appeal of the assessee by observing as under :- “11. The Hon’ble Supreme Court in the case of Pr.CIT Vs. Annasaheb Patil Mathadi Kamgar Sahakari Pathpedi Ltd., 454 ITR 117 (SC) has held as under : Quote. “5. There are concurrent findings recorded by CITA, ITAT and the High Court that the respondent/Assessee cannot be termed as Banks/Cooperative Banks and that being a credit society, they are entitled to exemption under section 80(P)(2) of the Income-tax Act. Such finding of fact is not required to be interfered wit…

GURUDATTA GRAMIN BIGARSHETI SAHAKARI PATSANTHA MARYADIT,AT POST VANI, DINDORI, NASHIK vs. ASSESSING OFFICER, NASHIK

In the result, appeal of the assessee is Partly Allowed

ITA 502/PUN/2025[2015-16]Status: DisposedITAT Pune28 Jul 2025AY 2015-16

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.502/Pun/2025 िनधा"रण वष" / Assessment Year: 2015-16 Gurudatta Gramin Bigarsheti V The Income Tax Officer, Sahakari Patsanstha Maryadit, S Ward-1(1), Nashik. At & Post: Vani, Dindori, Nashik – 422101. Maharashtra. Pan: Aaaag4929K Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte – Ar Revenue By Shri Sandeep P Sathe –Jcit(Dr) Date Of Hearing 17/07/2025 Date Of Pronouncement 28/07/2025

Section 147Section 250Section 80PSection 80P(2)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.502/PUN/2025 िनधा"रण वष" / Assessment Year: 2015-16 Gurudatta Gramin Bigarsheti V The Income Tax Officer, Sahakari Patsanstha Maryadit, s Ward-1(1), Nashik. At & Post: Vani, Dindori, Nashik – 422101. Maharashtra. PAN: AAAAG4929K Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod S Shingte – AR Revenue by Shri Sandeep P Sathe –JCIT(DR) Date of hearing 17/07/2025 Date of pronouncement 28…

RAJYADHARPARA CHANDPUR SAMABAY KRISHI UNNAYAN SAMITY LIMITED,PURBA BARDHAMAN vs. ITO, WARD - 2(4), BURDWAN

In the result, appeal of the assessee is allowed

ITA 2671/KOL/2024[2017-2018]Status: DisposedITAT Kolkata09 Jul 2025AY 2017-2018

Bench: SHRI GEORGE MATHAN (Judicial Member)

For Appellant: Shri Shyamadas Bandyopadhyay, FCAFor Respondent: Smt. Madhumita Das, Sr. DR

Section 80PSection 80P(2)(d)

…ently u/s 143(3)/147. Both these assessments stand independently on their own footing." Reliance is placed: (i) The Pr. Commissioner of Income Tax 17, Mumbai Vs. M/s Annasaheb Patil Mathadi Kamgar Sahakari Pathpedi Limited, Civil Appeal No. 8719/2022. (S.C.) (454 ITR 117) SC. (ii) Mavilayi Service Co-operative Bank Ltd. and others Vs. CIT, civil appeal no. 7343-7350 of 2019, Judgment delivered on 12/01/2021. 431 ITR 1 (SC). (iii) The recent decision of Hon'ble Supreme Court in the case of Kerala State Cooperative Agricultural and Rural Development Bank Limited vs. Assessing Officer [2023] 154.com 305(S.C.) Dated…

SANGLI SHIKSHAN SANSTHA SEVKANCHI SAHKARI PATSANSTHA MARYADIT SANGLI,SANGLI vs. ITO WARD 3 SANGLI, SANGLI

In the result, appeal of the assessee is allowed

ITA 680/PUN/2025[2020-21]Status: DisposedITAT Pune27 Jun 2025AY 2020-21

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita Nos.679 & 680/Pun/2025 िनधा"रण वष" / Assessment Years: 2018-19 & 2020-21 Sangli Shikshan Sanstah V The Income Tax Officer, Sevkanchi Sahkari Patsanstha S Ward-3, Sangli. Maryadit Sangli, First Floor, Aarya Apartment, Opp.Vishnu Ghat, Gaonbhag, Sangli – 416416. Maharashtra. Pan: Aafas9816G Appellant/ Assessee Respondent / Revenue Assessee By Smt. Deepa Khare – Ar Revenue By Shri Rajesh Haladkar – Addl.Cit(Dr) Date Of Hearing 26/06/2025 Date Of Pronouncement 27/06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961, Dated 17.02.2025 & 18.02.2025 For The Assessment Years 2018-19 & 2020-21 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being

Section 250Section 57Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपी ठपुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.679 & 680/PUN/2025 िनधा"रण वष" / Assessment Years: 2018-19 & 2020-21 Sangli Shikshan Sanstah V The Income Tax Officer, Sevkanchi Sahkari Patsanstha s Ward-3, Sangli. Maryadit Sangli, First Floor, Aarya Apartment, Opp.Vishnu Ghat, Gaonbhag, Sangli – 416416. Maharashtra. PAN: AAFAS9816G Appellant/ Assessee Respondent / Revenue Assessee by Smt. Deepa Khare – AR Revenue by Shri Rajesh Haladkar – Addl.CIT…

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