Pr. CIT v. Totagars Co-operative Sale Society

78 Taxmann.com 169High Court2017#653 most cited

What is Pr. CIT v. Totagars Co-operative Sale Society authority for?

Interest income earned by a co-operative society from deposits made with a co-operative bank out of its surplus funds is eligible for deduction under section 80P(2)(d). For this purpose, a co-operative bank is considered a co-operative society.

151

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Also referred to as

Pr. CIT v. Totagars Co-operative Sale Society · Totagars 2017 · 78 Taxmann.com 169 · Section 80P(2)(d) · co-operative society deduction · interest income · surplus funds · co-operative bank · benevolent provision · distinguished Totagars SC

Sections most often in play

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

Issues it is cited on

section 56(i)(ccv)section 80p(1)section 2(n)section 70section 2(19)section 80p(4)section 80p(2)(a)(iii)section 80p(2)(d)section 80(p)(2)(d)section 80p(2)section 80p(2)(c)section 80p(2)(a)

Judgments citing Pr. CIT v. Totagars Co-operative Sale Society

OM SHIVDARSHAN CO-OP HOSING SOCIETY LTD,MUMBAI vs. INCOME TAX OFFICER, WARD 41(2)(3), , MUMBAI

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 966/MUM/2026[2021-22]Status: DisposedITAT Mumbai27 Mar 2026AY 2021-22

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Ravindra Naik, CAFor Respondent: Shri Pravin Salunkhe, SR. DR
Section 143(1)Section 250Section 80PSection 80P(1)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H(SMC)” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 966/Mum./2026 (Assessment Year : 2021-22) Om Shivdarshan Co-op. Housing, Plot No.33, Om Shivdarshan, Datar Colony, Bhandup East, Mumbai - 400042 ……………. Appellant PAN : AAAAO1583D v/s Income Tax Officer, Ward – 41(2)(3), Kautilya Bhavan, Mumbai – 400051 ……………. Respondent Assessee by : Shri Ravindra Naik, CA Revenue by : Shri Pravin Salunkhe, SR. DR Date of Hearing – 18/03/2026 Date of Order – 27/03/2026 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The asses…

HORIZON CO OPERATIVE HOUSING SOCIETY LIMITED ,MUMBAI vs. ITO WARD 21(2)(4), MUMBAI

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

ITA 8469/MUM/2025[2018-19]Status: DisposedITAT Mumbai25 Feb 2026AY 2018-19

Bench: Shri Amit Shukla () & Shri Girish Agrawal ()

Section 143(3)Section 2(19)Section 80PSection 80P(1)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) & SHRI GIRISH AGRAWAL (ACCOUNTANT MEMBER) I.T.A. No. 8468 & 8469/Mum/2025 Assessment Years: 2013-14 & 2018-19 Horizon Co-operative Housing Vs. ITO, 21(1)(4) Society Limited 1, Horizon Society S. K. Ahire Marg Door Darshan Worli Mumbai - 400018 [PAN: AAAAH1685F] (Appellant) (Respondent) Assessee by Ms. Pratiksha Jain a/w Shri Jayesh Chobisa, ARs Revenue by Shri Hemanshu Joshi, Sr.D/R Date of Hearing 24.02.2026 Date of Pronouncement 25.02.2026 ORDER PER AMIT SHUKLA (J.M.): 1. The above-captioned appeals have been fil…

HORIZON CO-OPERATIVE HOUSING SOCIETY LIMTED ,MUMBAI vs. ITO WARD 21(1)(4), MUMBAI

ITA 8468/MUM/2025[2013-14]Status: DisposedITAT Mumbai25 Feb 2026AY 2013-14

Bench: Shri Amit Shukla () & Shri Girish Agrawal () Ι.Τ.Α. Νο. 8468 & 8469/Mum/2025

Section 143(3)Section 2(19)Section 80PSection 80P(1)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) & SHRI GIRISH AGRAWAL (ACCOUNTANT MEMBER) Ι.Τ.Α. Νο. 8468 & 8469/Mum/2025 Assessment Years: 2013-14 & 2018-19 Horizon Co-operative Housing Society Limited Vs. ΙΤΟ, 21(1)(4) 1, Horizon Society S. K. Ahire Marg Door Darshan Worli Mumbai - 400018 [PAN: ААААH1685F] (Appellant) (Respondent) Assessee by Ms. Pratiksha Jain a/w Shri Jayesh Chobisa, ARs Revenue by | Shri Hemanshu Joshi, Sr.D/R Date of Hearing 24.02.2026 Date of Pronouncement 25.02.2026 ORDER PER AMIT SHUKLA (J.M.): 1. The above-captioned appeals have been fil…

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)

…ith the view in favour of the assessee by the Hon'ble Karnataka High Court in the case of Tumkar Merchants Souharda Credit Cooperative Ltd. (supra) 5.10 Further, the Hon'ble Karnataka High Court in case of Pr. CIT v. Totagars Co- operative Sale Society (2017) 78 Taxmann.com 169/392 ITR 74 has held that for the purpose of Section 80P(2)(d), the Cooperative bank should be considered as a Cooperative society and in the said decision, the Hon'ble Karnataka High Court has considered and distinguished the aforesaid decision of the Hon'ble Supreme Court. 5.11 It is established that Section 80P of the IT Act, being a ben…

SRI GURU VAPPATHINA SWAMY PATHINA SAHAKARA SANGHA NIYAMITHA,OPP OPPATHINA SANGHA MATT, HOSADURGA vs. INCOME TAX OFFICER, INCOME TAX OFFICER, WARD , CHITRADURGA

The Appeal of the Assessee is allowed holding that Assessee is entitled to deduction u/s

ITA 2483/BANG/2025[2022-23]Status: DisposedITAT Bangalore11 Feb 2026AY 2022-23

Bench: Shri Prashant Maharishi, Vice –Assessment Year : 2022-23 M/S. Sri Guru Vappathina Swamy Pathin Sahakara Sangha The Income Tax Officer, Niyamitha, Ward-1, Opp Oppathina Sangha Matt, Vs. Chitradurga. Hosadurga – 577 501. Pan: Aaaas3998Q Appellant Respondent

For Appellant: Ms. Shreesha, CA
Section 143(3)Section 56Section 57Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT Assessment Year : 2022-23 M/s. Sri Guru Vappathina Swamy Pathin Sahakara Sangha The Income Tax Officer, Niyamitha, Ward-1, Opp Oppathina Sangha Matt, Vs. Chitradurga. Hosadurga – 577 501. PAN: AAAAS3998Q APPELLANT RESPONDENT Assessee by : Ms. Shreesha, CA : Shri Ganesh R Gale, Standing Counsel Revenue by for Department Date of Hearing : 18-12-2025 Date of Pronouncement : 11-02-2026 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1. ITA No. 2483/Bang/2025 is filed for Assessment Year 2023-24 directed aga…

EVEREST GRANDE COMMERCIAL PREMISES CO-OP. SOCIETY LTD,MUMBAI vs. ITO, 24 (1)(1), MUMBAI

In the result, the appeal by the assessee is allowed

ITA 8609/MUM/2025[2022-23]Status: DisposedITAT Mumbai11 Feb 2026AY 2022-23

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhaileverest Grande Commercial Premises Co- Op. Society Ltd Cts 46/34, Plot 3A Everest Grande Society, Mahakali Caves Road, Andheri Kurla Road, ............... Appellant Andheri (East), Mumbai- 400093 Pan: Aaaae5455A

For Appellant: Shri N. R AgrawalFor Respondent: Shri Pravin Salunkhe, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 144BSection 250Section 3Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H (SMC)” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Everest Grande Commercial Premises Co- Op. Society Ltd CTS 46/34, Plot 3A Everest Grande Society, Mahakali Caves Road, Andheri Kurla Road, ............... Appellant Andheri (East), Mumbai- 400093 PAN: AAAAE5455A v/s ITO, 24(1)(1) 3rd Floor, Piramal Chambers, Lalbaugh ……………… Respondent Mumbai- 400034 Assessee by : Shri N. R Agrawal Revenue by : Shri Pravin Salunkhe, Sr. DR Date of Hearing – 03/02/2026 Date of Order - 11/02/2026 O R D E R PER SANDEEP SINGH KA…

SRI BHYRAVESHWARA CREDIT COOPERATIVE SOCIETY LIMITED,BANGALORE vs. INCOME TAX OFFICER WARD 3(1)(1), BANGALORE

In the result appeal of the assessee is allowed as indicated above

ITA 2315/BANG/2025[2020-21]Status: DisposedITAT Bangalore09 Feb 2026AY 2020-21

Bench: Shri Prashant Maharishi, Vice –Assessment Year : 2020-21 M/S. Sri Bhyraveswara Credit Cooperative Society Limited, The Income Tax Officer, No. 1, 8Th Main, 22Nd Cross, Ward-3(1)(1), Mrcr Layout, Vijaya Nagar, Vs. Bengaluru. Bengaluru, Karnataka – 560 040. Pan: Aaaas6789B Appellant Respondent

For Appellant: Shri Pradeep Kumar Jain, CA
Section 143Section 144BSection 56Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT Assessment Year : 2020-21 M/s. Sri Bhyraveswara Credit Cooperative Society Limited, The Income Tax Officer, No. 1, 8th Main, 22nd Cross, Ward-3(1)(1), MRCR Layout, Vijaya Nagar, Vs. Bengaluru. Bengaluru, Karnataka – 560 040. PAN: AAAAS6789B APPELLANT RESPONDENT Assessee by : Shri Pradeep Kumar Jain, CA : Shri Ganesh R Ghale - Advocate, Revenue by Standing Counsel for Revenue Date of Hearing : 16-12-2025 Date of Pronouncement : 09-02-2026 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1. This appeal is…

HULGOL SEVA SAHAKARI SANGH,UTTARA KANNADA vs. INCOME TAX OFFICER, WARD-1, SIRSI

In the result we reverse the orders of the Ld

ITA 2068/BANG/2025[2017-18]Status: DisposedITAT Bangalore09 Feb 2026AY 2017-18

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year :2017-18 M/S. Hulgol Seva Sahakari Sangh, Bhairumbe,Sirsi-Yellapura Road, The Income Tax Officer, Sirsi Taluk, Uttara Kannada, Ward-1, Vs. Karnataka – 581402. Sirsi. Pan: Aaajh0032P Appellant Respondent

For Appellant: Shri Prakash Shridhar Hegde, CA
Section 143(3)Section 263Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(iv)Section 890

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year :2017-18 M/s. Hulgol Seva Sahakari Sangh, Bhairumbe,Sirsi-Yellapura Road, The Income Tax Officer, Sirsi Taluk, Uttara Kannada, Ward-1, Vs. Karnataka – 581402. Sirsi. PAN: AAAJH0032P APPELLANT RESPONDENT Assessee by : Shri Prakash Shridhar Hegde, CA : Shri Ganesh R Ghale – Advocate, Revenue by Standing Counsel for Revenue Date of Hearing : 25-11-2025 Date of Pronouncement : 09-02-2026 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1. ITA No. 2068…

HONNALI URBAN CREDIT CO-OPERATIVE SOCIETY LIMITED,HONNALI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, BANGALORE

In the result appeal filed by the assessee is allowed

ITA 819/BANG/2025[2020-21]Status: DisposedITAT Bangalore03 Feb 2026AY 2020-21

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2020-21

For Appellant: Shri Siddesh N. Gaddi, CAFor Respondent: Shri Shivanand Kalkeri, CIT(DR)(ITAT), Bengaluru
Section 142Section 143(3)Section 263Section 56Section 80Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year : 2020-21 Honnali Urban Credit Vs. The Principal Commissioner Co-operative Society Ltd., of Income Tax, Nyamathi Road, Bengaluru-1, Honnali – 577 217. Bengaluru. PAN: AAAAH 5867M APPELLANT RESPONDENT Appellant by : Shri Siddesh N. Gaddi, CA Respondent by : Shri Shivanand Kalkeri, CIT(DR)(ITAT), Bengaluru. Date of hearing : 27.11.2025 Date of Pronouncement : 03.02.2026 O R D E R Per Prashant Maharishi, Vice President 1. This appeal is filed by…

PRIMARY AGRICULTURAL CREDIT CO-OPERATIVE SOCIETY ,KODAGU vs. PR. COMMISSIONER OF INCOME TAX, BENGALURU -3, BENGALURU

In the result appeal filed by the assessee is allowed

ITA 1073/BANG/2025[2020-21]Status: DisposedITAT Bangalore03 Feb 2026AY 2020-21

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2020-21

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri Muthu Shankar, CIT(DR)(ITAT), Bengaluru
Section 142Section 143Section 263Section 80Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year : 2020-21 Primary Agricultural Credit Vs. The Principal Commissioner Co-operative Society, of Income Tax, Main Road, Balele Village, Bengaluru-3, Balele Post, Virajpet Tq., Bengaluru. Kodagu – 571 219. PAN: AAAAB 1535C APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, Advocate Respondent by : Shri Muthu Shankar, CIT(DR)(ITAT), Bengaluru. Date of hearing : 02.12.2025 Date of Pronouncement : 03.02.2026 O R D E R Per Prashant Maharishi, Vic…

HIRA MANEK CO OPERATIVE HOUSING SOCIETY LIMITED ,MUMBAI vs. ITO WARD 34(2)(1), MUMBAI

In the result, the appeal by the assessee for the assessment year 2020-

ITA 8500/MUM/2025[2020-21]Status: DisposedITAT Mumbai02 Feb 2026AY 2020-21

Bench: Shri Sandeep Singh Karhailshri Bijayananda Pruseth

For Appellant: Shri Rajesh Kumar GandhiFor Respondent: Shri Pravin Salunkhe, Sr.DR
Section 143(1)Section 250Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “H (SMC)” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No.8500/MUM/2025 (Assessment Year: 2021-22) (Assessment Year: 2020-21) Hira Manek Co-operative Housing Society Ltd. Plot No.48/D TPS-III, Baptista Road, Vile Parle (West), Mumbai – 400056 ............... Appellant PAN: AAAAH2970B v/s Income Tax Officer, Ward - 34(2)(1), ……………… Respondent Kautilya Bhavan, Mumbai – 400051 Assessee by : Shri Rajesh Kumar Gandhi Revenue by : Shri Pravin Salunkhe, Sr.DR Date of Hearing – 29/01/2026 Date of Order - 02/02/202…

HIRA MANEK CO OPERATIVE HOUSING SOCIETY LIMITED ,MUMBAI vs. ITO WARD 34(2)(1), MUMBAI

In the result, the appeal by the assessee for the assessment year 2020-

ITA 8499/MUM/2025[2021-22]Status: DisposedITAT Mumbai02 Feb 2026AY 2021-22

Bench: Shri Sandeep Singh Karhailshri Bijayananda Pruseth

For Appellant: Shri Rajesh Kumar GandhiFor Respondent: Shri Pravin Salunkhe, Sr.DR
Section 143(1)Section 250Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “H (SMC)” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No.8500/MUM/2025 (Assessment Year: 2021-22) (Assessment Year: 2020-21) Hira Manek Co-operative Housing Society Ltd. Plot No.48/D TPS-III, Baptista Road, Vile Parle (West), Mumbai – 400056 ............... Appellant PAN: AAAAH2970B v/s Income Tax Officer, Ward - 34(2)(1), ……………… Respondent Kautilya Bhavan, Mumbai – 400051 Assessee by : Shri Rajesh Kumar Gandhi Revenue by : Shri Pravin Salunkhe, Sr.DR Date of Hearing – 29/01/2026 Date of Order - 02/02/202…

DHARMAVEER SAMBHAJI NAGARI SAHAKARI PAT MARYADIT,PUNE vs. PCIT, PUNE

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

ITA 1217/PUN/2025[2020-21]Status: DisposedITAT Pune16 Jan 2026AY 2020-21

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21 Dharmaveer Sambhaji Nagari Pcit-3, Pune Sahakari Pat Maryadit Vs. A/P Manchar, Tal-Ambegaon, Dist. Pune – 410503 Pan: Aaaad5228N (Appellant) (Respondent) Assessee By : Shri Sandip Argade Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 13-01-2026 Date Of Pronouncement : 16-01-2026

For Appellant: Shri Sandip ArgadeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 143(1)Section 143(3)Section 263Section 3Section 56Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2020-21 Dharmaveer Sambhaji Nagari PCIT-3, Pune Sahakari Pat Maryadit Vs. A/P Manchar, Tal-Ambegaon, Dist. Pune – 410503 PAN: AAAAD5228N (Appellant) (Respondent) Assessee by : Shri Sandip Argade Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 13-01-2026 Date of pronouncement : 16-01-2026 O R D E R PER R.K. PANDA, V.P: This appeal filed by the assessee is directed against the order dated 13.03.2025 passed u/s 263 of the Income Tax Act, 1961 (he…

SRI GANGADHARESHWARA SOUHARDHA PATTINA SAHAKARI SANGHA NIYAMITHA,KOPPAL vs. ITO WARD - 1 KOPPAL, KOPPAL

ITA 1775/BANG/2025[2018-19]Status: DisposedITAT Bangalore08 Jan 2026AY 2018-19

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year :2018-19

For Appellant: Shri Deepak, CAFor Respondent: Shri Subramanian – JCIT DR
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year :2018-19 Sri Gangadhareshwara Souhardha Pattina Sahakari Sangha Niyamitha, The Income Tax Officer, 1st Floor, CBS Complex, Ward-1, Vs. Gangavathi, Koppal, Koppal. Karnataka – 583 227. PAN: AABAS2552D APPELLANT RESPONDENT Assessee by : Shri Deepak, CA Revenue by : Shri Subramanian – JCIT DR Date of Hearing : 07-01-2026 Date of Pronouncement : 08-01-2026 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1. ITA No. 1775/B/2025 is filed by Sri Ganga…

PUJYA SHARANABASAVESHWARA PATTINA SOUHARDA SAHAKARI SANGHA NI MASKI,MASKI vs. INCOME-TAX OFFICE, WARD-1, RAICHUR

In the result appeal of the assessee is allowed

ITA 1180/BANG/2025[2020-21]Status: DisposedITAT Bangalore29 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhailassessment Year : 2020-21

For Appellant: Shri Anil Kumar, CAFor Respondent: Shri Muthu Shankar, CIT(DR)(ITAT), Bengaluru
Section 133Section 143Section 144BSection 263Section 56Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Assessment year : 2020-21 Pujya Sharanabasaveshwara Pattina Vs. The Income Tax Officer, Souharda Sahakari Sangha Ni, Maski Ward 1, Gundli Complex, Raichur. Near Basaveshwara Talkies, Maski – 584 124. Raichur Dist. PAN: AAGAP 0931Q APPELLANT RESPONDENT Appellant by : Shri Anil Kumar, CA Respondent by : Shri Muthu Shankar, CIT(DR)(ITAT), Bengaluru. Date of hearing : 12.11.2025 Date of Pronouncement : 29.12.2025 O R D E R Per Prashant Maharishi, Vice Presiden…

JAMMANAHALLY PRATHAMIKA KRISHI PATTINA SAHAKARA SANGHA,BALLUPET vs. INCOME TAX OFFICER, WARD-2, HASSAN

In the result ITA No. 192/Bangalore/2025 filed by the assessee is allowed

ITA 341/BANG/2025[2017-18]Status: DisposedITAT Bangalore22 Dec 2025AY 2017-18

Bench: Shri Prashant Maharishi

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Ganesh R. Ghale, Advocate, Standing Counsel
Section 143(3)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT ITA Nos.192 & 341/Bang/2025 Assessment year : 2017-18 Jammanahally Prathamika Krishi Pattina Vs. The Income Tax Officer, Sahakara Sangha, Ward 2, 1, Bhalupete, Sakaleshpura Taluk, Hassan. Bhalupete – 573 214. PAN: AABAJ 2316A APPELLANT RESPONDENT Appellant by : Shri S.V. Ravishankar, Advocate Respondent by : Shri Ganesh R. Ghale, Advocate, Standing Counsel. Date of hearing : 24.11.2025 Date of Pronouncement : 22.12.2025 O R D E R 1. ITA No.192/Bang/2025 is filed by Jammanahally Prathamika Krishi Patt…

JAMMANAHALLY PRATHAMIKA KRISHI PATTINA SAHAKARA SANGHA,SAKLESHPUR vs. INCOME TAX OFFICER, WARD -2, HASSAN

In the result ITA No. 192/Bangalore/2025 filed by the assessee is allowed

ITA 192/BANG/2025[2017-18]Status: DisposedITAT Bangalore22 Dec 2025AY 2017-18

Bench: Shri Prashant Maharishi

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Ganesh R. Ghale, Advocate, Standing Counsel
Section 143(3)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT ITA Nos.192 & 341/Bang/2025 Assessment year : 2017-18 Jammanahally Prathamika Krishi Pattina Vs. The Income Tax Officer, Sahakara Sangha, Ward 2, 1, Bhalupete, Sakaleshpura Taluk, Hassan. Bhalupete – 573 214. PAN: AABAJ 2316A APPELLANT RESPONDENT Appellant by : Shri S.V. Ravishankar, Advocate Respondent by : Shri Ganesh R. Ghale, Advocate, Standing Counsel. Date of hearing : 24.11.2025 Date of Pronouncement : 22.12.2025 O R D E R 1. ITA No.192/Bang/2025 is filed by Jammanahally Prathamika Krishi Patt…

SHREE JAGADGURU MOUNESHWAR PATTIN SAHAKARI SANGH NIYAMIT KERUR,BAGALKOT vs. INCOME TAX OFFICER, WARD-1, BAGALKOT

In the result the appeal filed by the assessee is allowed

ITA 1623/BANG/2025[2020-21]Status: DisposedITAT Bangalore15 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, Bangalore BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT Assessment Years 2020 – 21 Appellant / Assessee Shree Jagadguru Mouneshwar Pattina Sahakari Sangh Niyamita Opp. Bus Stand Kerrur Badami Bagalkot, 587206 Karnataka Respondent The Income tax Officer, Ward 1 Aykar Bhavan Sector -24 Navanagar Bagalkot 587102 Karnataka PAN AALAS7428L For Appellant Shri Prasanna N Uralal Advocate For Respondent Shri Ganesh R Ghale, Advocate Date of Hearing 04-11-2025 Date of pronouncement 15-12-2025 O R D E R PER PRASHANT MAHARISHI, Vice President: 1. ITA No. 1623/Bangalore…

VIJAYA BANK EMPLOYEES CO-OPERATIVE CREDIT SOCIETY,BANGALORE vs. THE INCOME TAX OFFICER, WARD 7(2)(3), BANGALORE

In the result the appeal filed by the assessee is allowed

ITA 1524/BANG/2025[2022-23]Status: DisposedITAT Bangalore15 Dec 2025AY 2022-23

Bench: Shri Prashant Maharishiassessment Years 2022-23 Appellant / Assessee Vijaya Bank Employees Cooperative Credit Society, R No 1, 67, Ii Floor, K H Road Shantinagar Bangalore 560027 Karnataka Respondent The Income Tax Officer, Ward 7 (2) (3) Bmtc Building Koramangala Bangalore 560095 Pan Aaaav4696A For Appellant Shri Prasanna N Uralal Advocate For Respondent Shri Ganesh R Ghale, Advocate Date Of Hearing 04-11-2025 Date Of Pronouncement 15-12-2025 O R D E R

Section 139(1)Section 143(2)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, Bangalore BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT Assessment Years 2022-23 Appellant / Assessee Vijaya Bank Employees Cooperative Credit Society, R no 1, 67, II Floor, K H Road Shantinagar Bangalore 560027 Karnataka Respondent The Income tax Officer, Ward 7 (2) (3) BMTC Building Koramangala Bangalore 560095 PAN AAAAV4696A For Appellant Shri Prasanna N Uralal Advocate For Respondent Shri Ganesh R Ghale, Advocate Date of Hearing 04-11-2025 Date of pronouncement 15-12-2025 O R D E R PER PRASHANT MAHARISHI, Vice President: 1. In this case assessee filed its…

SREESHARADA CREDIT CO-OPERATIVE SOCIETY LTD,UDUPI vs. ITO WARD- 1&TPS , UDUPI

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

ITA 1316/BANG/2025[2020-21]Status: DisposedITAT Bangalore15 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi

Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, Bangalore BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT ITA No 1315 & 1316/Bang/2025 Assessment Years 2018-2019 and 2020 – 21 Appellant Shree Sharada Credit Cooperative Society Limited 2, Bhoovarha Complex, Vadiraja Road, Udipi Karnataka 576101 Respondent The Income tax Officer, Ward 1 & TPS Udipi Karnataka PAN AAKAS8468B For Appellant Shri Ravindra Poojari Advocate For Respondent Shri Ganesh R Ghale, Advocate Date of Hearing 04-11-2025 Date of pronouncement 05-12-2025 O R D E R PER PRASHANT MAHARISHI, Vice President: 1. ITA No. 1315/Bangalore/2025 for assessm…

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