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.

Which sections of the Income Tax Act does Pr. CIT v. Totagars Co-operative Sale Society come up under?

It is most often cited in judgments turning on Section 80P(2)(d), Section 80P(4), Section 80P, Section 80P(2)(a)(i), Section 2(19), Section 250.

Pr. CIT v. Totagars Co-operative Sale Society (78 Taxmann.com 169)

Q: How many judgments cite Pr. CIT v. Totagars Co-operative Sale Society?

151 judgments on BharatTax cite Pr. CIT v. Totagars Co-operative Sale Society (78 Taxmann.com 169), spanning 2019 to 2026.

SHI vs. Amruddhi Nagari Sahakari Patasanstha Maryadit, Mumbai

In the result, appeal filed by the Assessee stands allowed in the aforesaid terms

ITA 2223/MUM/2023[2017-18]Status: DisposedITAT Mumbai30 Oct 2023AY 2017-18

Bench: Shri N. K. Choudhry, Jm

For Appellant: Ms. Smitha V. Nair, Ld. DRFor Respondent: Date of Hearing

Section 2(24)(viia)Section 250Section 5Section 56Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI N. K. CHOUDHRY, JM I.T.A. No. 2223/Mum/2023 Assessment Year: 2017-18) and I.T.A. No. 2224/Mum/2023 Assessment Year: 2018-19) and I.T.A. No. 2225/Mum/2023 Assessment Year: 2020-21) Shivsamruddhi Nagari ITO, Ward 31(1)(9), Sahakari Patasanstha Mumbai-400012. Maryadit, 1, Shivbhakt Mitra Mandal, Vs. Teen Dongari, Hanuman Nagar, Goregaon (W), Mumbai-400078 PAN No. AAEAS2097J Appellant) : Respondent) Shri Shekhar Patwardhan, Ld. CA Appellant/Assessee by : Ms. Smitha V. Nair, Ld. DR Revenue/Respondent by : Date of Hearing : 03.10.2023 Date of…

Shri Nehrunagar Co-Op. Housing Society, Surat vs. Income Tax Office, Ward-1(3)(5), Surat

In the result, the grounds of appeal raised by the assessee are allowed

ITA 506/SRT/2023[2020-21]Status: DisposedITAT Surat30 Oct 2023AY 2020-21

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita No.506/Srt/2023 Assessment Year: (2020-21) (Physical Hearing) Shri Nehrunagar Co.Op. Housing Vs. The Ito, Society, Ward – 1(3)(5), Umang Hall, Nehrunagar Society, Surat Ichchanath Road, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabas2271H (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 19/10/2023 Date Of Pronouncement 30/10/2023

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT (SMC) BENCH BEFORE DR. A. L. SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.506/SRT/2023 Assessment Year: (2020-21) (Physical Hearing) Shri Nehrunagar Co.Op. Housing Vs. The ITO, Society, Ward – 1(3)(5), Umang Hall, Nehrunagar Society, Surat Ichchanath Road, Surat – 395007. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABAS2271H (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Vinod Kumar, Sr. DR Date of Hearing 19/10/2023 Date of Pronouncement 30/10/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining…

Shri Nehrunagar Co. Op Housing Society, Surat vs. Income Tax Officer, Ward-1(3)(5), Surat

In the result, the grounds of appeal raised by the assessee are allowed

ITA 478/SRT/2023[2017-18]Status: DisposedITAT Surat20 Sept 2023AY 2017-18

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita No.478/Srt/2023 Assessment Year: (2017-18) (Physical Hearing) Shri Nehrunagar Co.Op. Housing Vs. The Ito, Society, Ward – 1(3)(5), Umang Hall, Nehrunagar Society, Surat Ichchanath Road, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabas2271H (Appellant) (Respondent)

Section 143(3)Section 274Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT (SMC) BENCH BEFORE DR. A. L. SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.478/SRT/2023 Assessment Year: (2017-18) (Physical Hearing) Shri Nehrunagar Co.Op. Housing Vs. The ITO, Society, Ward – 1(3)(5), Umang Hall, Nehrunagar Society, Surat Ichchanath Road, Surat – 395007. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABAS2271H (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Vinod Kumar, Sr. DR Date of Hearing 06/09/2023 Date of Pronouncement 20/09/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertainin…

The Dhamai Cooperative Agriculture Service Society Limited, Hoshiarpur vs. Income Tax Officer Ward, Hoshiarpur

In the result, appeal of the assessee ITA No

ITA 238/ASR/2023[2020-21]Status: DisposedITAT Amritsar13 Sept 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.238/Asr/2023 Assessment Year: 2020-21

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

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.238/Asr/2023 Assessment Year: 2020-21 The Dhamai Cooperative Vs. ITO Agriculture Service Society Ltd. Hoshiarpur. VPO Dhamai Garshankar, Hoshiarpur. [PAN: -AACAT8630J] (Appellant) (Respondent) Appellant by Sh. J. S. Bhasin, Adv. Respondent by Sh. Manoj Aggarwal, Sr. DR Date of Hearing 11.09.2023 Date of Pronouncement 13.09.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the order of the ld. Commissioner of Incom…