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.?

71 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#1600 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 366,005 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.

Premium Tower Co Operative Housing Society Ltd, Mumbai vs. ITO Ward 24(3)(1), Mumbai

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

ITA 418/MUM/2026[2018-19]Status: DisposedITAT Mumbai10 Apr 2026AY 2018-19

For Appellant: Shri Rajesh ShahFor Respondent: Shri Pravin Salunkhe, (Sr. DR)

Section 139Section 143(1)Section 250Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H(SMC)”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Premium Tower Co Operative vs ITO, Ward 24(3)(1), Mumbai Housing Society Ltd. Piramal Chamber, Mumbai-400012 Plot No.351, S. No.41(P), Old Lokhandwala Complex, Lion SOL Marg, Oshiwara Off Link Road, Andheri (W), Mumbai- 400053 PAN:AABAP6171B APPELLANT RESPONDENT Assessee by : Shri Rajesh Shah Respondent by : Shri Pravin Salunkhe, (Sr. DR) Date of hearing : 08/04/2026 Date of pronouncement : 10/04/2026 O R D E R Per: Anikesh Banerjee (JM): The instant appeal o…

Matruchhaya Commercial Premises Co Op Society Limited, Mumbai vs. Income Tax Officer, Ward 125(1), Mumbai, Aayakar Bhavan, M.K. Road

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

ITA 9179/MUM/2025[2021-22]Status: DisposedITAT Mumbai13 Mar 2026AY 2021-22

Bench: Shri Anikesh Banerjee & Shri Jagadish

For Appellant: NoneFor Respondent: Shri Surendra Mohan (SR. DR)

Section 143(1)Section 154Section 250Section 80Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER ITA No.9178/Mum/2025 (Assessment year: 2020-21) ITA No.9179/Mum/2025 (Assessment year: 2021-22) Matruchhaya Commercial vs ITO Ward 125(1), Mumbai Premises Co-OP Society Ltd. 504, 378-380 Narshi Natha Street Masjid Bunder, Mumbai-400009 PAN:AADAM4079R APPELLANT Aayakar Bhavan, M.K. Road, Churchgate, Mumbai-400020 RESPONDENT Assessee by : None Respondent by : Shri Surendra Mohan (SR. DR) Date of hearing : 11/03/2026 Date of pronouncement : 13/03/2026 ORDER Per Bench : Both…

Matruchhaya Commercial Premises Co-Op Society Limited, Mumbai vs. Income Tax Officer, Ward 125(1), Mumbai, Aayakar Bhavan, M.K. Road

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

ITA 9178/MUM/2025[2020-21]Status: DisposedITAT Mumbai13 Mar 2026AY 2020-21

Bench: Shri Anikesh Banerjee & Shri Jagadish

For Appellant: NoneFor Respondent: Shri Surendra Mohan (SR. DR)

Section 143(1)Section 154Section 250Section 80Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER ITA No.9178/Mum/2025 (Assessment year: 2020-21) ITA No.9179/Mum/2025 (Assessment year: 2021-22) | Matruchhaya Commercial vs ITO Ward 125(1), Mumbai | Premises Co-OP Society Ltd. | 504, 378-380 Narshi Natha | Street Masjid Bunder, | Mumbai-400009 | PAN:AADAM4079R | APPELLANT | Aayakar Bhavan, M.K. Road, | Churchgate, Mumbai-400020 | RESPONDENT Assessee by : None Respondent by : Shri Surendra Mohan (SR. DR) Date of hearing : 11/03/2026 Date of pronouncement : 13/03/20…

Sewa Sahakari Samiti Sirri, Balod vs. Income Tax Officer, Ward-1(3), 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

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…

Income Tax Officer Ward-2 Ahmednagar, Ahmednagar vs. Kanifnath Grmain Bigar Sheti Sahakari Patsanstha Maryadit, Maldad

In the result, the appeal of the Revenue is dismissed

ITA 2247/PUN/2025[2022-23]Status: DisposedITAT Pune13 Feb 2026AY 2022-23

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

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Madhan Thirmanpalli

Section 143(2)Section 143(3)Section 80PSection 80P(2)Section 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 No.2247/PUN/2025 धििाारण वर्ा / Assessment Year : 2022-23 Income Tax Officer, Kanifnath Gramin Bigar Sheti Ward – 2, Ahmednagar Sahakari Patsanstha Maryadit, Vs. At Post Maldad, Taluka Sangamner, Ahmednagar-422608 PAN : AABAK1395E अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Pramod S. Shingte Department by : Shri Madhan Thirmanpalli Date of hearing : 13-01-2026 Date of 13-02-2026 Pronouncement : आदेश…

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

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 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

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…

Mamasaheb Khandge Nagri Sahakari Patsastha Maryadit, Talegaon Dabhade vs. PCIT Pune 3, Pune

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

ITA 1212/PUN/2025[2020-21]Status: DisposedITAT Pune18 Dec 2025AY 2020-21

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

For Appellant: Smt. Deepa KhareFor Respondent: Shri Amol Khairnar

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1212/PUN/2025 िनधा"रण वष" / Assessment Year : 2020-21 Mamasaheb Khandge Nagri Vs. Pr. CIT, Pune-3. Sahakari Patsanstha Maryadit, Second Floor, Talegaon Dabhade Station Road, Tal- Maval, Pune- 410507. PAN : AACAM2666D Appellant Respondent Assessee by : Smt. Deepa Khare Revenue by : Shri Amol Khairnar Date of hearing : 12.11.2025 Date of pronouncement : 18.12.2025 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against…

Karad Patan Taluka Madhyamik Shala Sevakanchi Sahakari Pathsanstha, Karad vs. ITO Ward 2 Satara, Satara

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

ITA 1135/PUN/2025[2020-21]Status: DisposedITAT Pune28 Nov 2025AY 2020-21

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1135/Pun/2025 िनधा"रण वष" / Assessment Year : 2020-21 Karad Patan Taluka Vs. Ito, Ward-2, Satara. Madhyamik Shala Sevekanchi Sahakari Pathsanstha, Gala No.9, 10, Malai Towers, Kolhapur Naka, Karad, Dist. Satara- 415110. Pan : Aabtk7825L Appellant Respondent Assessee By : Shri Satish Nade Revenue By : Shri Deepak Kumar Kedia (Virtual) Date Of Hearing 15.10.2025 : Date Of Pronouncement 28.11.2025 : आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 28.02.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2020-21. 2. Facts Of The Case, In Brief, Are That The Assessee Is Primary Credit Co-Operative Society Duly Registered Under The Maharashtra State Cooperative Societies Act, 1960 & Engaged In The Activity

For Appellant: Shri Satish NadeFor Respondent: Shri Deepak Kumar Kedia (Virtual)

Section 142(1)Section 143(3)Section 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1135/PUN/2025 िनधा"रण वष" / Assessment Year : 2020-21 Karad Patan Taluka Vs. ITO, Ward-2, Satara. Madhyamik Shala Sevekanchi Sahakari Pathsanstha, Gala No.9, 10, Malai Towers, Kolhapur Naka, Karad, Dist. Satara- 415110. PAN : AABTK7825L Appellant Respondent Assessee by : Shri Satish Nade Revenue by : Shri Deepak Kumar Kedia (Virtual) Date of hearing 15.10.2025 : Date of pronouncement 28.11.2025 : आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by t…

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

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1301/Pun/2025 निर्धारण वर्ष / Assessment Year : 2020-21 Ahmednagar Zilla Gramsevakanchi Sahakari Patsanstha Maryadit, 1, Opp. Sardar Patel Karyala, Behind Vs. Ketkar Hospital, Ahilyanagar-414001 The Pr. Cit, Pune-1 Pan : Aaaaa6582G अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Department By : Date Of Hearing : Date Of Pronouncement : Shri Prasad S Bhandari Shri Amol Khairnar 11-09-2025 25-11-2025 आदेश / Order Per Astha Chandra, Jm : The Appeal Filed By The Assessee Is Directed Against The Order Dated 22.03.2025 Of The Ld. Principal Commissioner Of Income Tax, Pune-1 (“Pcit)” Passed U/S 263 Of The Income Tax Act, 1961 (The “Act”) Pertaining To Assessment Year (“Ay”) 2020-21. 2. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & In The Prevailing Circumstances Of The Case, Respected Pcit Pune -1 Erred Passing The Impugned Revision Order Under Section 263 Without Appreciating The Fact That Interest On The Deposits Made By A Co-Operative Society With The Co-For Operative Bank Is Eligible Deduction Under Section 80P Of The Act. Hence, The Impugned Order Under Section 263 May Please Be Squashed. 2. On The Facts & In The Prevailing Circumstances Of The Case, Respected Pcit Pune 1 Erred Passing The Impugned Revision Order Under Section 263 Without Appreciating The Submission Made By The Assessee Society & The Judgments Of Hon'Ble Jurisdictional Pune

For Appellant: Department byFor Respondent: Date of hearing

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

…High Court's decision is dated 04.09.2024 means, after the decision of Hon'ble Supreme Court in the case of Totagar's Co.operative Sales Society Ltd. 6. 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 with…

Infinity Towers Co Op Hsg Soc Ltd, Mumbai vs. ITO 22(1)(1), Mumbai

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

ITA 3557/MUM/2025[2022-23]Status: DisposedITAT Mumbai25 Nov 2025AY 2022-23

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Ms. Neelam Jadhav a/wFor Respondent: Shri Bhagirath Ramawat, (SR.DR.)

Section 139(1)Section 143(1)Section 250Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K (SMC)”, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No. 3555/Mum/2025 (Assessment Year: 2020-21) & I.T.A No. 3556/Mum/2025 (Assessment Year: 2021-22) & I.T.A No. 3557/Mum/2025 (Assessment Year: 2022-23) Infinity Towers Co-operative vs ADDL/JCIT(A)-2 Jaipur/ ITO- Housing Society Limited 22(1)(1), Mumbai 15 Infinity Co-operative Housing Society Limited, Narayan Dabholkar Marg, Mumbai- 400006 PAN: AAAAO2519B APPELLANT RESPONDENT Assessee by : Ms. Neelam Jadhav a/w Shri Marlon Rego Respondent by : Sh…

Infinity Towers Co Operative Housing Society Limited, Mumbai vs. ITO 22(1)(1), Mumbai

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

ITA 3556/MUM/2025[2021-22]Status: DisposedITAT Mumbai25 Nov 2025AY 2021-22

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Ms. Neelam Jadhav a/wFor Respondent: Shri Bhagirath Ramawat, (SR.DR.)

Section 139(1)Section 143(1)Section 250Section 80PSection 80P(2)(d)Section 80P(4)

Infinity Towers Co Operative Housing Society Limited, Mumbai vs. ITO -22(1)(1), Mumbai

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

ITA 3555/MUM/2025[2020-21]Status: DisposedITAT Mumbai25 Nov 2025AY 2020-21

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Ms. Neelam Jadhav a/wFor Respondent: Shri Bhagirath Ramawat, (SR.DR.)

Section 139(1)Section 143(1)Section 250Section 80PSection 80P(2)(d)Section 80P(4)

The Panchratna Co Operative Housing Society Ltd, Mumbai vs. Income Tax Officer -19(3)(1), Mumbai

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

ITA 1433/MUM/2025[2013-14]Status: DisposedITAT Mumbai25 Nov 2025AY 2013-14

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Shri Poojan Mehta, CAFor Respondent: Shri Virabhadra Mahajan, (SR.DR.)

Section 139Section 143(1)Section 143(3)Section 147Section 148Section 194CSection 250Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No. 1433/MUM/2025 (Assessment Year: 2013-14) The Panchratna Co-operative vs Income-tax Officer- 19(3)(1), Housing Society Ltd Mumbai 21, Panchratna, Mama Piramal Chambers, Lal Baug, Parmanand Marg, Opera Mumbai – 400 012 House, Mumbai- 400 004 PAN: AAAAT3507C APPELLANT RESPONDENT Assessee by : Shri Poojan Mehta, CA Respondent by : Shri Virabhadra Mahajan, (SR.DR.) Date of hearing : 13/11/2025 Date of pronouncement : 25/11/2025 O R D E R Per Shri An…