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

301 Taxmann 36High Court2024#2508 most cited
46

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 80P(2)(a)(i)Section 80P(2)(d)Section 80PSection 250Section 143(3)Section 80P(4)Section 144BSection 56
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Issues it is cited on

section 80(p)(4)section 63section 64section 80(p)(2)section 80hhesection 80p(2)(b)section 80p(2)(a)section 80p(4)profits and gains of business or professionsection 80p(2)(c)section 80p(2)(a)(i)section 80p(2)(d)

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

The Sangli Salary Earners Co Op Society Ltd, Sangli vs. Income Tax Officer Ward 3 Sangli, Sangli

In the result, appeal of the assessee is allowed

ITA 2254/PUN/2025[2020-21]Status: DisposedITAT Pune17 Nov 2025AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2254/Pun/2025 निर्धारण वषा / Assessment Year: 2020-21 The Sangli Salary Earners Co V The Income Tax Officer, Op Society Ltd., S. Ward-3, Sangli. 1104 B, Harbhat Road, Main City, Sangli – 416416 Pan: Aaaat0980D Appellant/ Assessee Respondent / Revenue Assessee By Shri Amit Sudhir Shintre(Virtual) Revenue By Smt. Saumya Pandey Jain-Addl.Cit Date Of Hearing 17/11/2025 Date Of Pronouncement 17/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2020-21, Dated 27.08.2025 Emanating From Assessment Order U/S.143(3) Read With Section 143(3) R.W.S 144B Of The Income Tax Act, 1961 Dated 26.09.2022. The Assessee Has Raised Following Grounds Of Appeal : “1. Deduction U/S 80P(2)(A)(I) Relying On The Decision Of Totgars Co-

Section 143(3)Section 250Section 57Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)Section 80P(4)

…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.2254/PUN/2025 निर्धारण वषा / Assessment Year: 2020-21 The Sangli Salary Earners Co V The Income Tax Officer, Op Society Ltd., s. Ward-3, Sangli. 1104 B, Harbhat Road, Main City, Sangli – 416416 PAN: AAAAT0980D Appellant/ Assessee Respondent / Revenue Assessee by Shri Amit Sudhir Shintre(Virtual) Revenue by Smt. Saumya Pandey Jain-Addl.CIT Date of hearing 17/11/2025 Date of pronouncement 17/11/2025 आदेश/ O…

Maratha Seva Sangh Sanchlit Dhule Dist Nagari Sahakari Patsanstha Ltd, Dhule vs. Assessment Unit, Itd, Delhi

In the result, appeal of the assessee is allowed

ITA 2183/PUN/2025[2015-16]Status: DisposedITAT Pune14 Nov 2025AY 2015-16

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2183/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 Maratha Seva Sangh Sanchlit V Assessment Unit, Dhule Dist Nagari Sahakari S Itd. Patsanstha Ltd., Plot No.148, Chudamani, Jay Hind Colony, Deopur Dhule, Dhule – 424002. Pan: Aactm4087D Appellant/ Assessee Respondent / Revenue Assessee By Shri Sharad A Shah Revenue By Shri Pawan Bharti (Virtual Hearing) Date Of Hearing 13/11/2025 Date Of Pronouncement 14/11/2025 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 The A.Y.2015-16 Dated 23.07.2025 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144B Of The Act, Dated 21.02.2024. The Assessee Has Raised The Following Grounds Of Appeal :

Section 142(1)Section 147Section 148Section 148ASection 149(1)(b)Section 151Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…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.2183/PUN/2025 निर्धारण वषा / Assessment Year: 2015-16 Maratha Seva Sangh Sanchlit V Assessment Unit, Dhule Dist Nagari Sahakari s ITD. Patsanstha Ltd., Plot No.148, Chudamani, Jay Hind Colony, Deopur Dhule, Dhule – 424002. PAN: AACTM4087D Appellant/ Assessee Respondent / Revenue Assessee by Shri Sharad A Shah Revenue by Shri Pawan Bharti (Virtual Hearing) Date of hearing 13/11/2025 Date of pronounc…

Pandit Dindayal Upahyey Nagari Sahakari Patpedhi Ltd, Shahada vs. ITO, Ward 1, Dhule

In the result, appeal of the assessee is allowed

ITA 1409/PUN/2025[2017-18]Status: DisposedITAT Pune14 Nov 2025AY 2017-18

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1409/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Pandit Dindayal Upahyey V The Income Tax Officer, Nagari Sahakari Patpedhi Ltd., S Ward -1, Dhule. Near Bohari Market Dondaicha Road, Shahade – 425409. Maharashtra. Pan: Aaald0407C Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Pawan Bharti –Dr(Virtual Hearing) Date Of Hearing 12/11/2025 Date Of Pronouncement 14/11/2025 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 The A.Y.2017-18 Dated 24.02.2025 Emanating From The Assessment Order Passed Under Section 143(3) Of The Act, Dated 25.11.2019. The Assessee Has Raised The Following Grounds Of Appeal :

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

…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.1409/PUN/2025 निर्धारण वषा / Assessment Year: 2017-18 Pandit Dindayal Upahyey V The Income Tax Officer, Nagari Sahakari Patpedhi Ltd., s Ward -1, Dhule. Near Bohari Market Dondaicha Road, Shahade – 425409. Maharashtra. PAN: AAALD0407C Appellant/ Assessee Respondent / Revenue Assessee by None Revenue by Shri Pawan Bharti –DR(Virtual Hearing) Date of hearing 12/11/2025 Date of pronouncement 14/11/202…

The Satara Zilla Krishi Bank Karmachari Sahakari Patsanstha Ltd, Satara vs. ACIT, 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…

Dharmadanga Samabay Krishi Unnayan Samity Ltd., Kalna, Purba Bardhaman vs. I.T.O., Ward - 1(3), Burdwan

In the result, the appeal of the assessee is allowed

ITA 1116/KOL/2025[2014-2015]Status: DisposedITAT Kolkata06 Nov 2025AY 2014-2015

Bench: Shri Sonjoy Sarma & Shri Sanjay Awasthi

For Appellant: NoneFor Respondent: Pampa Ray, Sr. DR
Section 250Section 80PSection 80P(2)(a)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.1116/Kol/2025 ("नधा"रण वष" / Assessment Year : 2014-2015) Dharmadanga Samabay Krishi Vs ITO, Ward-1(2), Siliguri Unnayan Samity Ltd. Vill: Dharmadanga, Post: Kalna, Blcok: Kalna-I, Dist: Purba Bardhaman, W.B -713519. PAN No. :AABAD1985B (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee by : None राज"व क" ओर से /Revenue by : Pampa Ray, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 04/11/2025 घ…

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…

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…

Nedumon Service Coop Bank, Nedumon vs. Income-Tax Officer, Ward 2, Kollam

In the result, both the appeals of the assessee stand allowed

ITA 489/COCH/2025[2018-19]Status: DisposedITAT Cochin20 Aug 2025AY 2018-19

Bench: S/Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: NoneFor Respondent: Smt. Leena Lal, Sr. DR
Section 56Section 80HSection 80PSection 80P(2)(a)Section 80P(2)(i)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER ITA Nos.488 & 489/Coch/2025 Assessment Years: 2018-19 & 2017-18 Nedumon Service Co.op Bank VI/312, Income Tax Officer, Ward-5, Vs. NEDUMON Service Co-op. Bank Ltd. Kollam Ltd., Nedumon PO: Pathanamthitta Kerala PAN No. AAAAN 2996 H APPELLANT RESPONDENT Assessee by : None Revenue by : Smt. Leena Lal, Sr. DR Date of hearing : 06.08.2025 Date of Pronouncement : 20.08.2025 O R D E R PER PRAKASH CHAND YADAV, JUDICIAL MEMBER: Both the appeals of the assessee a…

Nedumon Service Coop Bank, Nedumon vs. Income Tax Officer, Ward 5, Kollam

In the result, both the appeals of the assessee stand allowed

ITA 488/COCH/2025[2017-18]Status: DisposedITAT Cochin20 Aug 2025AY 2017-18

Bench: S/Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: NoneFor Respondent: Smt. Leena Lal, Sr. DR
Section 56Section 80HSection 80PSection 80P(2)(a)Section 80P(2)(i)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER ITA Nos.488 & 489/Coch/2025 Assessment Years: 2018-19 & 2017-18 Nedumon Service Co.op Bank VI/312, Income Tax Officer, Ward-5, Vs. NEDUMON Service Co-op. Bank Ltd. Kollam Ltd., Nedumon PO: Pathanamthitta Kerala PAN No. AAAAN 2996 H APPELLANT RESPONDENT Assessee by : None Revenue by : Smt. Leena Lal, Sr. DR Date of hearing : 06.08.2025 Date of Pronouncement : 20.08.2025 O R D E R PER PRAKASH CHAND YADAV, JUDICIAL MEMBER: Both the appeals of the assessee a…

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…

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…

Sangli Shikshan Sanstha Sevkanchi Sahkari Patsanstha Maryadit Sangli, Sangli vs. ITO Ward 3, Sangli

In the result, appeal of the assessee is allowed

ITA 679/PUN/2025[2018-19]Status: DisposedITAT Pune27 Jun 2025AY 2018-19

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…

Sharad Gramin Bigarsheti Sahakari Patsanstha Limited, Nirgudsar vs. Income Tax Officer, Ward 10(5). Pune, Akurdi

In the result, appeal of the assessee is allowed

ITA 434/PUN/2025[2018-19]Status: DisposedITAT Pune27 Jun 2025AY 2018-19

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita Nos.433 & 434/Pun/2025 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Sharad Gramin Bigarsheti V The Income Tax Officer, Sahakari Patsanstha Ltd., S Ward-10(5), Pune. Sharad Gamin Bigarsheti Sanstha, Nirgoodsar, Pune – 412406. Maharashtra. Pan: Aabas8790H Appellant/ Assessee Respondent / Revenue Assessee By Shri Dhiraj S Dandgaval – 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, Both Dated 28.11.2024 For The Assessment Year 2017-18 & 2018-19 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being Disposed Of By This

Section 234ASection 250Section 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.433 & 434/PUN/2025 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Sharad Gramin Bigarsheti V The Income Tax Officer, Sahakari Patsanstha Ltd., s Ward-10(5), Pune. Sharad Gamin Bigarsheti Sanstha, Nirgoodsar, Pune – 412406. Maharashtra. PAN: AABAS8790H Appellant/ Assessee Respondent / Revenue Assessee by Shri Dhiraj S Dandgaval – AR Revenue by Shri Rajesh Haladkar – Addl.CIT(DR) Date of hearing 26/…

Sharad Gramin Bigarsheti Sahakari Patsanstha Limited, Nirgudsar vs. Income Tax Officer, Ward 10(5). Pune, Akurdi

In the result, appeal of the assessee is allowed

ITA 433/PUN/2025[2017-18]Status: DisposedITAT Pune27 Jun 2025AY 2017-18

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita Nos.433 & 434/Pun/2025 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Sharad Gramin Bigarsheti V The Income Tax Officer, Sahakari Patsanstha Ltd., S Ward-10(5), Pune. Sharad Gamin Bigarsheti Sanstha, Nirgoodsar, Pune – 412406. Maharashtra. Pan: Aabas8790H Appellant/ Assessee Respondent / Revenue Assessee By Shri Dhiraj S Dandgaval – 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, Both Dated 28.11.2024 For The Assessment Year 2017-18 & 2018-19 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being Disposed Of By This

Section 234ASection 250Section 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.433 & 434/PUN/2025 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Sharad Gramin Bigarsheti V The Income Tax Officer, Sahakari Patsanstha Ltd., s Ward-10(5), Pune. Sharad Gamin Bigarsheti Sanstha, Nirgoodsar, Pune – 412406. Maharashtra. PAN: AABAS8790H Appellant/ Assessee Respondent / Revenue Assessee by Shri Dhiraj S Dandgaval – AR Revenue by Shri Rajesh Haladkar – Addl.CIT(DR) Date of hearing 26/…

Vaibhav Nagari Sahakari Pat Sanstha Maryadit, Near Sawant Niwas, Opp. Panchvati Theater, Ichalkaranji vs. Assessing Officer, Ward No. 1, Vrindavan Colony, Asara Nagar, Sangli Road, Ichalkaranji

In the result, appeal of the assessee is allowed

ITA 1210/PUN/2025[2020-21]Status: DisposedITAT Pune18 Jun 2025AY 2020-21

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.1210/Pun/2025 िनधा"रण वष" / Assessment Year: 2020-21 Vaibhav Nagari Sah Pat V The Assessing Officer, Sanstha Maryadit, S Ward No.1, Ichalkaranji. 10/1280, Sawant Niwas, Opp.Panchvati Theter, Sangli Road, Ichalkaranji – 416115. Maharashtra. Pan: Aaaav0226E Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Dayanand Jawalikar – Jcit(Dr) Date Of Hearing 12/06/2025 Date Of Pronouncement 18/06/2025

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

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। 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 No.1210/PUN/2025 िनधा"रण वष" / Assessment Year: 2020-21 Vaibhav Nagari Sah Pat V The Assessing Officer, Sanstha Maryadit, s Ward No.1, Ichalkaranji. 10/1280, Sawant Niwas, Opp.Panchvati Theter, Sangli Road, Ichalkaranji – 416115. Maharashtra. PAN: AAAAV0226E Appellant/ Assessee Respondent / Revenue Assessee by None Revenue by Shri Dayanand Jawalikar – JCIT(DR) Date of hearing 12/06/2025 Date of pronounce…

Kai J M Patil Sahakari Pathsanstha Maryadit, Nandurbar vs. Income Tax Officer Ward 1 Dhule, Dhule

In the result, appeal of the assessee is allowed

ITA 1196/PUN/2025[2014-15]Status: DisposedITAT Pune18 Jun 2025AY 2014-15

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.1196/Pun/2025 िनधा"रण वष" / Assessment Year: 2014-15 Kai J M Patil Sahakari V The Income Tax Officer, Patsanstha Maryadit, S Ward-1, Dhule. 27, Datta Bhavan, Old Mohida Road, Shriram Colony, Nandurbar – 425409. Maharashtra. Pan: Aaabk0540R Appellant/ Assessee Respondent / Revenue Assessee By Ca Sharad A. Shahsh – Ar Revenue By Shri Dayanand Jawalikar – Jcit(Dr) Date Of Hearing 12/06/2025 Date Of Pronouncement 18/06/2025

Section 143(3)Section 147Section 148Section 250Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। 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 No.1196/PUN/2025 िनधा"रण वष" / Assessment Year: 2014-15 Kai J M Patil Sahakari V The Income Tax Officer, Patsanstha Maryadit, s Ward-1, Dhule. 27, Datta Bhavan, Old Mohida Road, Shriram Colony, Nandurbar – 425409. Maharashtra. PAN: AAABK0540R Appellant/ Assessee Respondent / Revenue Assessee by CA Sharad A. Shahsh – AR Revenue by Shri Dayanand Jawalikar – JCIT(DR) Date of hearing 12/06/2025 Date of prono…

Sharadchandra Nagari Sahakari Patsanstha Maryadit, Pune vs. ITO Ward 10(1), Pune

In the result, appeal of the assessee is allowed

ITA 1068/PUN/2025[2011-12]Status: DisposedITAT Pune18 Jun 2025AY 2011-12

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.1068/Pun/2025 िनधा"रण वष" / Assessment Year: 2011-12 Sharadchandra Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, S Ward-10(1), Pune. At Post–Rajuri, Taluka–Junnar, Dist. Pune – 412411. Maharashtra. Pan: Aaabs1016L Appellant/ Assessee Respondent / Revenue Assessee By Shri Abhay Avachat – Ar Revenue By Shri Dayanand Jawalikar – Jcit(Dr) Date Of Hearing 12/06/2025 Date Of Pronouncement 18/06/2025

Section 143(3)Section 147Section 148Section 250Section 56Section 57Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। 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 No.1068/PUN/2025 िनधा"रण वष" / Assessment Year: 2011-12 Sharadchandra Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, s Ward-10(1), Pune. At Post–Rajuri, Taluka–Junnar, Dist. Pune – 412411. Maharashtra. PAN: AAABS1016L Appellant/ Assessee Respondent / Revenue Assessee by Shri Abhay Avachat – AR Revenue by Shri Dayanand Jawalikar – JCIT(DR) Date of hearing 12/06/2025 Date of pronouncement 1…

The Thudanganad Service Co-Operative Bank Ltd, Thudanganad vs. ITO, Ward-1, Thodupuzha

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

ITA 216/COCH/2024[AY 2020-2021]Status: DisposedITAT Cochin22 May 2025

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Arun Raj S, AdvocateFor Respondent: Smt.Leena Lal, Sr.AR
Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Prakash Chand Yadav, Judicial Member ITA No.216/Coch/2024 : Asst.Year 2020-2021 The Thudanganad Service The Income Tax Officer Co-operative Bank Limited v. Ward 1 Thudanganad SCB Building Thodupuzha. Thudanganad P.O. Muttom, Iduki – 685 587. PAN : AACAT5997N. (Appellant) (Respondent) Appellant by : Sri.Arun Raj S, Advocate Respondent by : Smt.Leena Lal, Sr.AR Date of Pronouncement : 22.05.2025 Date of Hearing : 21.05.2025. O R D E R Per Prakash Chand Yadav, JM : The present appeal of the assessee is ar…

Wadakkanchery Service Co-Operative Bank Limited R3279, Thrissur vs. ITO, Ward 2(1), Thrissur

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

ITA 1004/COCH/2024[2018-19]Status: DisposedITAT Cochin04 Apr 2025AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Ms.Krishna K, AdvocateFor Respondent: Smt.Leena Lal, Sr.AR
Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Prakash Chand Yadav, Judicial Member ITA No.1004/Coch/2024 : Asst.Year 2018-2019 Wadakkanchery Service Co- The Income Tax Officer operative Bank Limited R-3279 Ward - 2(1) v. Thalappilly, Wadakkanchery Thrissur. Thrissur – 680 582. PAN : AAAAW3417E. (Appellant) (Respondent) Appellant by :Ms.Krishna K, Advocate Respondent by : Smt.Leena Lal, Sr.AR Date of Pronouncement : 04.04.2025 Date of Hearing : 25.02.2025 O R D E R Per Prakash Chand Yadav, JM : The present appeal of the assessee is arising from the…

D.S.K. Madhuban (Wing A&B ) Co -Op Housing Society Ltd, Mumbai vs. ITO 41(1)(1), Mumbai

In the result the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 6383/MUM/2024[2023-24]Status: DisposedITAT Mumbai18 Feb 2025AY 2023-24

Bench: Hon’Ble Shri Sandeep Gosain

Section 143(1)Section 250Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 6382 & 6383/Mum/2024 (Assessment Years: 2020-21 & 2023-24) Vs. ITO – 41(1)(1) DSK Madhuban (Wing Kautilya Bhavan, BKC A&B) Co-op Housing Bandra Mumbai. Society Ltd., DSK Madhuban CHSL, Mehra Industrial Estate, Andheri – Kurla Road, Sakinaka, Andheri East PAN/GIR No. AABAD1133D (Applicant) (Respondent) Assessee by Shri Shri Haridas Bhat Revenue by Shri Sunil Agawane, Sr. DR Date of Hearing 29.01.2025 Date of Pronouncement 18.02.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeals have bee…