Pr.CIT v. Sahyadri Co-operative Credit Society Ltd.

KAI FAKIRA JAIRAM PATIL SAHAKARI PATSANSTHA MARYADIT SHAHADA,NANDURBAR vs. ITO, WARD-1, DHULE, DHULE

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

…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.3110/PUN/2025 िनधा"रण वष" / Assessment Year : 2016-17 Kai Fakira Jairam Patil Vs. ITO, Ward-1, Dhule. Sahakari Patsanstha Maryadit Shahada, Plot No.5A, Vrindavan Nagar, Besides Swami Samaratha Kendra Shahada, Tal. Shahada, Dist. Nandurbar- 425409. PAN : AAAAK5870D Appellant Respondent Assessee by : Shri Manoj Parmar Revenue by Smt. Sonal L. Sonkavde : Date of hearing : 03.02.2026 Date of pronouncement : 17.04.2026 आदेश / ORDER PER VINAY BHAMORE, JM: This…

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

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

…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

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 :

…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.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 11/02/202…

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

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

…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.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 hea…

MAHAVEER NAGARI SAHAKARI PATPEDHI LIMITED,AMALNER vs. ITO WARD 1(4) JALGAON, JALGAON

In the result, appeal of the assessee is allowed

Bench: SHRI VINAY BHAMORE (Judicial Member)

…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 Nos.2227 & 2228/PUN/2025 निर्धारण वषा / Assessment Years: 2015-16 & 2016-17 Mahaveer Nagari Sahakari V The Income Tax Patpedhi Limited, s Officer, New Plot Area, Tilak Road, Ward-1(4), Jalgaon. Amalner – 425401. PAN: AABTM3128J Appellant/ Assessee Respondent /Revenue Assessee by Shri Vinay Kawadia (through virtual) Revenue by Shri Ajitesh Kumar Meena – Addl.CIT Date of hearing 29/01/2026 Date of pron…

MAHAVEER NAGARI SAHAKARI PATPEDHI LIMITED,AMALNER vs. ITO WARD 1(4) JALGAON, JALGAON

In the result, appeal of the assessee is allowed

…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 Nos.2227 & 2228/PUN/2025 निर्धारण वषा / Assessment Years: 2015-16 & 2016-17 Mahaveer Nagari Sahakari V The Income Tax Patpedhi Limited, s Officer, New Plot Area, Tilak Road, Ward-1(4), Jalgaon. Amalner – 425401. PAN: AABTM3128J Appellant/ Assessee Respondent /Revenue Assessee by Shri Vinay Kawadia (through virtual) Revenue by Shri Ajitesh Kumar Meena – Addl.CIT Date of hearing 29/01/2026 Date of pron…

WALWA PANCHAYAT SAMITTEE SALARY EARNERS SAHAKARI PATSANSTHA LTD,ISLAMPUR vs. ITO WARD 5, SANGLI, AAYKAR BHAVAN, SANGLI

In the result, appeal of the assessee is allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.3064/Pun/2025 निर्धारण वषा / Assessment Year: 2021-22 Walwa Panchayat Samittee V The Income Tax Officer, Salarayearners Sahakari S Ward-5, Sangli. Patsanstha Ltd., Urun Islampur, Sangli – 415409. Pan: Aaaaw0459L Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Ajitesh Kumar Meena – Addl.Cit Date Of Hearing 27/01/2026 Date Of Pronouncement 28/01/2026

…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.3064/PUN/2025 निर्धारण वषा / Assessment Year: 2021-22 Walwa Panchayat Samittee V The Income Tax Officer, Salarayearners Sahakari s Ward-5, Sangli. Patsanstha Ltd., Urun Islampur, Sangli – 415409. PAN: AAAAW0459L Appellant/ Assessee Respondent / Revenue Assessee by None Revenue by Shri Ajitesh Kumar Meena – Addl.CIT Date of hearing 27/01/2026 Date of pronouncement 28/01/2026 आदेश/ ORDER PER DR.…

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

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

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर 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 आ…

NASHIK DISTRICT POLICE CO OPERATIVE CREDIT SOCIETY LTD NASHIK,NASHIK vs. INCOME TAX OFFICER, NATIONAL E ASSESSMENT CANTER, DELHI

In the result, appeal of the assessee is allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.727/Pun/2025 निर्धारण वषा / Assessment Years: 2018-19 Nashik District Police Co- V The Income Tax Officer, Operative Credit Society Ltd., S National E Assessment Sagar Plaza, Third Floor, Above Centre, Delhi. Axis Bank, Audumbar Nagar, Mumbai Agra Road, Nashik – 422003. Pan: Aacan6075F Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod Shingte Revenue By Smt Neha Thakur – (Virtual) Date Of Hearing 20/01/2026 Date Of Pronouncement 21/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2018-19 Dated 23.02.2024 Emanating From Assessment Order U/S.143(3) Read With Section 143(3A) & 143(3B) Of The I.T.Act, Dated 31.03.2021. The Assessee Has Raised The Following Grounds Of Appeal :

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.727/PUN/2025 निर्धारण वषा / Assessment Years: 2018-19 Nashik District Police Co- V The Income Tax Officer, operative Credit Society Ltd., s National e assessment Sagar Plaza, Third Floor, above centre, Delhi. Axis Bank, Audumbar Nagar, Mumbai Agra Road, Nashik – 422003. PAN: AACAN6075F Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod Shingte Revenue by Smt Neha Thakur – (Virtual) Date of h…

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

In the result, Revenue’s Appeal is dismissed

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

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर 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 21/0…

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

In the result, Revenue’s Appeal is dismissed

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

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर 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 21/0…

BANGANGA NAGARI SAHAKARI PAT SANSTHA MARYADIT OJHAR (MIG),NASHIK vs. THE INCOME TAX OFFICER, WARD -1(1), NASHIK., NASHIK

In the result, appeal of the assessee is allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.1788 & 1789/Pun/2025 निर्धारण वषा / Assessment Year: 2022-23 & 2018-19 Banganga Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, S Ward-1(1), Nashik. Ravsaheb, Bhagava, Nashik Chowk, Ojhar Niphad, Ozar Mig, Nashik – 422206. Pan: Aaajb0550G Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanjeev Muttha – Virtual Revenue By Smt Neha Thakkar (Virtual) Date Of Hearing 19/01/2026 Date Of Pronouncement 20/01/2026 आदेश/ Order Per Bench : These Two Appeals Filed By The Assessee 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.2022-23 Dated 22.05.2025 Emanating From The Assessment Order Dated 18.03.2024 Under Section 143(3) R.W.S. 144B Of The Income Tax Act, 1961 & Order Under Section 250 Of The Income Tax Act, 1961

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.1788 & 1789/PUN/2025 निर्धारण वषा / Assessment Year: 2022-23 & 2018-19 Banganga Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, s Ward-1(1), Nashik. Ravsaheb, Bhagava, Nashik Chowk, Ojhar Niphad, Ozar Mig, Nashik – 422206. PAN: AAAJB0550G Appellant/ Assessee Respondent / Revenue Assessee by Shri Sanjeev Muttha – Virtual Revenue by Smt Neha Thakkar (Virtual) Date of hearing 19/01/2026 Date…

BANGANGA NAGARI SAHAKARI PATSANSTHA MARIYADIT OJHAR (MIG),NASHIK vs. THE INCOME TAX OFFICER, WARD -1(1), NASHIK, NASHIK

In the result, appeal of the assessee is allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.1788 & 1789/Pun/2025 निर्धारण वषा / Assessment Year: 2022-23 & 2018-19 Banganga Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, S Ward-1(1), Nashik. Ravsaheb, Bhagava, Nashik Chowk, Ojhar Niphad, Ozar Mig, Nashik – 422206. Pan: Aaajb0550G Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanjeev Muttha – Virtual Revenue By Smt Neha Thakkar (Virtual) Date Of Hearing 19/01/2026 Date Of Pronouncement 20/01/2026 आदेश/ Order Per Bench : These Two Appeals Filed By The Assessee 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.2022-23 Dated 22.05.2025 Emanating From The Assessment Order Dated 18.03.2024 Under Section 143(3) R.W.S. 144B Of The Income Tax Act, 1961 & Order Under Section 250 Of The Income Tax Act, 1961

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.1788 & 1789/PUN/2025 निर्धारण वषा / Assessment Year: 2022-23 & 2018-19 Banganga Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, s Ward-1(1), Nashik. Ravsaheb, Bhagava, Nashik Chowk, Ojhar Niphad, Ozar Mig, Nashik – 422206. PAN: AAAJB0550G Appellant/ Assessee Respondent / Revenue Assessee by Shri Sanjeev Muttha – Virtual Revenue by Smt Neha Thakkar (Virtual) Date of hearing 19/01/2026 Date…

THERMAL ENGINEERS CO-OP CREDIT SOCIETY,PUNE vs. INCOME TAX OFFICER WARD 1(5), PUNE

In the result, appeal of the assessee is allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2801/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Thermal Engineers Co-Op V The Income Tax Credit Society, S Officer, 1, Shop No.03, Market Ward-1(5), Aurangabad. Building, T.P.S. Colony, Parli Vaijnath, Maharashtra – 431520 Pan: Aabat3151F Appellant/ Assessee Respondent / Revenue Assessee By Shri Prateek Jha Revenue By Shri Madhukar Anand – Jcit (Through Virtual) Date Of Hearing 06/01/2026 Date Of Pronouncement 08/01/2026 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.2018-19 Dated 31.10.2025 Emanating From The Assessment Order Passed Under Section 143(3) Read With Section 143(3A) & 143(3B) Of The Act

…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.2801/PUN/2025 निर्धारण वषा / Assessment Year: 2018-19 Thermal Engineers Co-Op V The Income Tax Credit Society, s Officer, 1, Shop No.03, Market Ward-1(5), Aurangabad. Building, T.P.S. Colony, Parli Vaijnath, Maharashtra – 431520 PAN: AABAT3151F Appellant/ Assessee Respondent / Revenue Assessee by Shri Prateek Jha Revenue by Shri Madhukar Anand – JCIT (Through Virtual) Date of hearing 06/01/2026 D…

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

In the result, appeal of the Assessee for A

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩलसं. / Ita Nos.1596 & 1598/Pun/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2018-19 Shree Sant Savta Gramin Bigar V Assessment Unit, Income Seti Sahakari Pathasanstha S Tax Department, Delhi. Maryadit, Pimpalgaon, Niphad, Nashik – 422209. Pan: Aacas4098M Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanket Joshi Revenue By Shri Madhukar Anand – Jcit(Through Virtual) Date Of Hearing 07/01/2026 Date Of Pronouncement 08/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2017-18 & 2018-19, Both Dated 27.11.2024 Emanating From Separate Assessment Order U/S.143(3) Of The I.T.Act, Dated 15.12.2019 & 24.02.2021 Respectively. For The Sake Of

…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 अपऩलसं. / ITA Nos.1596 & 1598/PUN/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2018-19 Shree Sant Savta Gramin Bigar V Assessment Unit, Income Seti Sahakari Pathasanstha s Tax Department, Delhi. Maryadit, Pimpalgaon, Niphad, Nashik – 422209. PAN: AACAS4098M Appellant/ Assessee Respondent / Revenue Assessee by Shri Sanket Joshi Revenue by Shri Madhukar Anand – JCIT(through Virtual) Date of hearing 07/01/2026 Dat…

SHREE SANT SAVTA GRAMIN BIGAR SETI SAHAKARI PATHASANSTHA MARYADIT,PIMAPALGAON vs. ASSESSING OFFICER, NASHIK

In the result, appeal of the Assessee for A

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩलसं. / Ita Nos.1596 & 1598/Pun/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2018-19 Shree Sant Savta Gramin Bigar V Assessment Unit, Income Seti Sahakari Pathasanstha S Tax Department, Delhi. Maryadit, Pimpalgaon, Niphad, Nashik – 422209. Pan: Aacas4098M Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanket Joshi Revenue By Shri Madhukar Anand – Jcit(Through Virtual) Date Of Hearing 07/01/2026 Date Of Pronouncement 08/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2017-18 & 2018-19, Both Dated 27.11.2024 Emanating From Separate Assessment Order U/S.143(3) Of The I.T.Act, Dated 15.12.2019 & 24.02.2021 Respectively. For The Sake Of

…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 अपऩलसं. / ITA Nos.1596 & 1598/PUN/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2018-19 Shree Sant Savta Gramin Bigar V Assessment Unit, Income Seti Sahakari Pathasanstha s Tax Department, Delhi. Maryadit, Pimpalgaon, Niphad, Nashik – 422209. PAN: AACAS4098M Appellant/ Assessee Respondent / Revenue Assessee by Shri Sanket Joshi Revenue by Shri Madhukar Anand – JCIT(through Virtual) Date of hearing 07/01/2026 Dat…

CHHATRAPATI NAGRI SAHKARI PATSANSTHA M,BEED vs. ITO, WARD-1, JALNA, JALNA

In the result, appeal of the assessee is allowed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1919/Pun/2025 निर्धारण वषा / Assessment Year: 2022-23 Chhatrapati Nagri Sahkari V The Income Tax Officer, Patsanstha M, S Ward-1, Jalna. 10, Georai Road, Majalgaon, Beed – 431131. Maharashtra. Pan: Aaaac7776L Appellant/ Assessee Respondent / Revenue Assessee By Shri Ramesh Thete Patil(Virtual) Revenue By Shri Harshit Bari – Addl.Cit(Virtual) Date Of Hearing 16/12/2025 Date Of Pronouncement 18/12/2025 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 A.Y.2022-23 Dated 07.07.2025 Emanating From Assessment Order U/S143(3) Read With Section 144B Of The Act, Dated 21.03.2024. The Assessee Has Raised The Following Grounds Of Appeal :

…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.1919/PUN/2025 निर्धारण वषा / Assessment Year: 2022-23 Chhatrapati Nagri Sahkari V The Income Tax Officer, Patsanstha M, s Ward-1, Jalna. 10, Georai Road, Majalgaon, Beed – 431131. Maharashtra. PAN: AAAAC7776L Appellant/ Assessee Respondent / Revenue Assessee by Shri Ramesh Thete Patil(Virtual) Revenue by Shri Harshit Bari – Addl.CIT(Virtual) Date of hearing 16/12/2025 Date of pronouncement 18/12/…

INCOME TAX OFFICER, WARD 2, AHMEDNAGAR vs. KANIFNATH GRMAIN BIGAR SHETI SAHAKARI PATSANSTHA MARYADIT, MALAD

In the result, appeal of the Revenue is dismissed

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2272/Pun/2025 निर्धारण वषा / Assessment Year: 2020-21 The Income Tax Officer, V Kanifnath Gramin Bigar Sheti Ward-2, Ahmednagar. S Sahakari Patsanstha Maryadit, At Post Maldad, Taluka Sangamner, Ahmednagar – 422608. Pan: Aabak1395E Appellant / Revenue Respondent /Assessee Assessee By Shri Pramod S Shingte Revenue By Shri Arvind Renge –Addl.Cit(Virtual Hearing) Date Of Hearing 04/11/2025 Date Of Pronouncement 28/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By Revenue 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 01.07.2025, Emanating From Order U/S.143(3) R.W.S144B Of The Income Tax Act, 1961, Dated 22.09.2022. The Revenue Has Raised The Following Concise Grounds Of Appeal :

…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.2272/PUN/2025 निर्धारण वषा / Assessment Year: 2020-21 The Income Tax Officer, V Kanifnath Gramin Bigar Sheti Ward-2, Ahmednagar. s Sahakari Patsanstha Maryadit, At Post Maldad, Taluka Sangamner, Ahmednagar – 422608. PAN: AABAK1395E Appellant / Revenue Respondent /Assessee Assessee by Shri Pramod S Shingte Revenue by Shri Arvind Renge –Addl.CIT(Virtual Hearing) Date of hearing 04/11/2025 Date of p…

SUGARCANE PRODUCERS VIVIDHA KARYAKARI SAHAKARI SOCIETY LTD,MALSIRAS vs. ITO WARD 2 PANDHARPUR, PANDHARPUR

In the result, appeal of the assessee is partly allowed

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1174/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Sugarcane Producers Vividha V The Income Tax Officer, Karyakari Sahakari Society S Ward-2, Pandharpur. Limited, At Post Malinagar, Malsiras, District Solapur, Solapur – 413108. Maharashtra. Pan: Aaffs4023E Appellant/ Assessee Respondent / Revenue Assessee By Shri Girish Ladda Revenue By Shri Ambarnath Khule (Through Virtual) – Jcit(Dr) Date Of Hearing 24/11/2025 Date Of Pronouncement 28/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Additional Commissioner Of Income Tax(Appeal)-1, Visakhapatnam Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2017-18 On 10.03.2025 Emanating From Assessment Order U/S.143(3) R.W.S 147 Dated 24.12.2019. The Assessee Has Raised The Following Grounds Of Appeal :

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No.1174/PUN/2025 निर्धारण वषा / Assessment Year: 2017-18 Sugarcane Producers Vividha V The Income Tax Officer, Karyakari Sahakari Society s Ward-2, Pandharpur. Limited, At Post Malinagar, Malsiras, District Solapur, Solapur – 413108. Maharashtra. PAN: AAFFS4023E Appellant/ Assessee Respondent / Revenue Assessee by Shri Girish Ladda Revenue by Shri Ambarnath Khule (through virtual) – JCIT(DR) Date of h…

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

In the result, the appeal of the assessee is allowed

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