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

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.

78 Taxmann.com 169High Court2017#657 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 366,005 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 80P Section 80P(2)(a)(i)Section 2(19)Section 250 Section 143(3)Section 143(1)

Read the full judgment

Issues it is cited on

section 56(i)(ccv)section 80p(1)section 2(n)section 70 section 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

The Belgaum Manufacturers Co-Operative Industrial Estate Ltd, Belgavi vs. Income Tax Officer, Ward - 1(1), Belgavi

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 170/PAN/2018[2013-14]Status: DisposedITAT Panaji04 Apr 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR

Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 170 & 171/PAN/2018 Assessment Years: 2013-14 & 2014-15 The Belgaum Manufacturers Vs. Income Tax Officer, Cooperative Industrial Estate Ward-1(1), Belagavi Ltd., Udyambag - Belagavi [PAN: AAAAT 7254J] (Appellant) (Respondent) Appellant by : None Respondent by: Smt. Rijula Uniyal, Sr. DR I.T.A. No. 181/PAN/2018 Assessment Year: 2012-13 The Nutan Mahila Urban Vs. The Income Tax Officer, Cooperative Credit Society Ltd., Ward-1(1), Belagavi A/P Munavall…

M/S Prathmik Krushi Sahakari Bank Niyamit, Belgavi vs. Income Tax Officer, Ward - 1(3), Belgaum

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 141/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR

Section 250(6)

The Karnataka State Government Employees Multipurpose Co-Operative Society Limited, Athani vs. Income Tax Officer, Ward - 1(1), Belagavi

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 115/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR

Section 250(6)

M/S Althan Bhatar Urban Co.Op Credit Society Ltd/, Surat vs. Pr.CIT-1, Surat

In the result, appeal of the assessee is allowed

ITA 151/SRT/2019[2014-15]Status: DisposedITAT Surat31 Mar 2022AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.151/Srt/2019 (िनधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) M/S Althan Bhatar Urban Co-Op. Vs. Principal Commissioner Of Income Tax, Surat-1, 123, 1St Floor, Aayakar Credit Society Ltd., Shop No. 5, Anand Apartment Nr. Jariwala Stores, Bhavan, Majura Gate, Surat-395001 Bhatar Road, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaaa 7721 R (Appellant ) (Respondent)

For Appellant: Shri Mehul K. Patel, AdvocateFor Respondent: Shri H.P. Meena, CIT-DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.151/SRT/2019 (िनधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) M/s Althan Bhatar Urban Co-Op. Vs. Principal Commissioner of Income Tax, Surat-1, 123, 1st Floor, Aayakar Credit Society Ltd., Shop No. 5, Anand Apartment Nr. Jariwala Stores, Bhavan, Majura Gate, Surat-395001 Bhatar Road, Surat-395001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAA 7721 R (Appellant ) (Respondent) Assessee by : Shri Mehul K. Patel, Advocate Respondent by : Shri H.P. Meena, CIT-DR सुनवाईकीतारीख/Date…

Bardoli Janta Cooperative Credit Society Ltd., Bardoli vs. Pr.CIT-2, Surat

In the result, the grounds of appeal raised by the assessee are partly allowed on the primary submissions of the ld AR for the assessee

ITA 302/SRT/2019[2014-15]Status: DisposedITAT Surat17 Jan 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bardoli Janta Cooperative Credit The Principal Commissioner Of Society Ltd., Income Tax-2, Surat. Vs 94, Mudit Palace, Nr. Janta Society, Station Road, Bardoli, Surat – 394 601. Pan: Aaaab 1355 J Email Id; Srshethtax@Gmail.Com Appellant/ Assessee Respondent/ Revenue

Section 143Section 143(3)Section 254(1)Section 263Section 80Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) Bardoli Janta Cooperative Credit The Principal Commissioner of Society Ltd., Income Tax-2, Surat. Vs 94, Mudit Palace, Nr. Janta Society, Station Road, Bardoli, Surat – 394 601. PAN: AAAAB 1355 J Email Id; srshethtax@gmail.com Appellant/ Assessee Respondent/ Revenue Assessee by Shri Sapnesh Sheth – CA Revenue by Shri H.P.Meena– CIT-DR 24/12/2021 Date of hearing 17/01/2022 Date of pronouncement Order under section 254(1) of Income Tax Act PER PAW…

Shree Madhi Surali Vibhag Nagrik Sahakari Dhiran Mandali Ltd, Surat vs. Pr.CIT-2, Surat

In the result, appeal of the assessee is allowed

ITA 305/SRT/2019[2014-15]Status: DisposedITAT Surat15 Sept 2021AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shree Madhi Surali Vibhag The Principal Nagriksahakari Dhiran Mandali Commissioner Of Income- Vs. Ltd., Tax-2, Surat. At & Po Madhi, Tal. Bardoli, Surat – 394340. Pan: Aadas 5644 L Applicant Respondent

Section 142(1)Section 143(3)Section 254(1)Section 263Section 80Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) Shree Madhi Surali Vibhag The Principal nagrikSahakari Dhiran Mandali Commissioner of Income- Vs. Ltd., tax-2, Surat. At & PO Madhi, Tal. Bardoli, Surat – 394340. PAN: AADAS 5644 L Applicant Respondent Assessee by Shri Yogesh Gamit-Advocate with Shri Shaunak Javeri CA. Revenue by Shri Ritesh Mishra – CIT(DR) Date of hearing 15.09.2021 Date of pronouncement 15.09.2021 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1.…

Shalaka Sangh Co-Op Housing Soc. Ltd, Mumbai vs. ITO 17(3)(3), Mumbai

In the result, appeal is partly allowed

ITA 743/MUM/2019[2014-15]Status: DisposedITAT Mumbai21 May 2021AY 2014-15

Bench: Shri Saktijit Dey ()

Section 80P(2)(d)

…1 ITA 743/Mum/2019 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) I.T.A. No.743/Mum/2019 (Assessment year: 2014-15) Salakha Sangh Co-op. Hsg Soc. Ltd vs ITO-17(3)(3), Mumbai Plot No.9, M.K. Road, Queens Barracks Area, Mumbai-400 021 PAN : AAAAS6099Q APPELLANT RESPONDENT Appellant by Shri Viren Shah, AR Respondent by Smt. Smita Verma, DR Date of hearing 18-03-2021 Date of pronouncement 21-05-2021 O R D E R This is an appeal by the assessee against order dated 12-12-2018 of learned Commissioner of Income Tax (Appeals)-28, Mumbai for the assessment year 201…

M/S. Bardoli Vibhag Gram Vikas Co.-Op.Credit Society Ltd., Surat vs. The Pr.. Commissioner of Income Tax, -2, Surat

In the result, appeal of the assessee is allowed

ITA 283/SRT/2019[2014-15]Status: DisposedITAT Surat11 May 2021AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) आ.अ.सं./I.T.A No.283/Srt/2019 "नधा"रण वष"/Assessment Year: 2014-15 Bardoli Vibhag Gram Vikas Co.Op. Vs The Principal Credit Society Ltd., Commissioner Of Income Sahakar Sadan, Station Road, Tax-2, Surat. Bardoli, Surat. [Pan: Aaatb 8135 B] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Shri Mitesh Modi – Ca राज"वक"ओर से /Revenue By Shri Ritesh Mishra – Cit-Dr सुनवाई की तारीख/ Date Of Hearing: 29.04.2021 उ"घोषणा क" तार"ख/Pronouncement On: 12.05.2021 आदेश /O R D E R Per Pawan Singh, Judicial Memeber: 1. This Appeal By The Assessee Is Directed Against The Order Of Ld. Principal Commissioner Of Income Tax-2, Surat Hereinafter Referred As “Ld. Pcit”, Passed Under Section 263 Of Income- Tax Act (Act) Dated 26.03.2019 For The Assessment Year (Ay) 2014-15. 2. Brief Facts Of The Case Are That The Assessee Is A Co-Operative Society Engaged In The Business Of Providing Credit Facility To Its Members By Accepting The Deposits From Members & Lending Money Them Too. The Assessee Filed Its Return Of Income For A.Y. 2014-15 On 21.08.2013 Declaring Nil Income. In The Computation Of Income, The Assessee Claimed Deduction 80P Of The Act Of Rs.7,03,56,728/-. The Return Of Income Was Bardoli Vibhag Gram Vikas Cooperative Credit Society Ltd., Vs. Pcit

Section 142(1)Section 143(3)Section 263Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Virtual Hearing) आ.अ.सं./I.T.A No.283/SRT/2019 "नधा"रण वष"/Assessment Year: 2014-15 Bardoli Vibhag Gram Vikas Co.Op. Vs The Principal Credit Society Ltd., Commissioner of Income Sahakar Sadan, Station Road, Tax-2, Surat. Bardoli, Surat. [PAN: AAATB 8135 B] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee by Shri Mitesh Modi – CA राज"वक"ओर से /Revenue by Shri Ritesh Mishra – CIT-DR सुनवाई की तारीख/ Date of hearing: 29.04.2021 उ"घ…

ITO-21(1)(4), Mumbai vs. M/S Horizon Co-Op Housing Soc. Ltd, Mumbai

In the result, the appeal filed by the revenue is hereby dismissed

ITA 2394/MUM/2019[2015-16]Status: DisposedITAT Mumbai08 Apr 2021AY 2015-16

For Appellant: Shri Niraj Sheth (AR)For Respondent: Shri Gurbinder Singh (DR)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No. 2394/Mum/2019 (निर्धारण वर्ा / Assessment Year:2015-16) ITO-21(1) बिधम/ M/s. Horizon Co-op. Room no.108, 1st Floor, Housing Soc. Ltd. Vs. Piramal Chambers, Parel, 1, Horizon Society, S. K. Mumbai-400012. Ahire Marg, Doordarshan, Worli, Mumbia-400018. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. :AAAAH1685F (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by: Shri Gurbinder Singh (DR) Assessee by: Shri Niraj Sheth (AR) सुनवाई की तारीख / Date of Hearing: 01/02/2021 घोषणा की ता…

The Sasme Co-Op. Society Ltd, Surat vs. Pr, CIT-2, Surat

In the result, appeal of the assessee is allowed

ITA 185/SRT/2020[2015-16]Status: DisposedITAT Surat03 Mar 2021AY 2015-16

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.Ta No.185/Srt/2020 िनधा"रण वष"/Assessment Year: 2015-16 The Sasme Co-Op. Society Ltd, Vs. The Principal Sasme Bhavan Kotsafil Main Commissioner Of Income Road, Surat – 395 003. Tax, Surat-2. [Pan: Aaaas 3507 M] अपीलाथ" / Appellant ""थ"/Respondent िनधा"रतीकीओर से/Assessee By Shri Hiren R.Vepari – Ar राज"कीओर से /Revenue By Shri Ritesh Mishra - Cit(Dr) सुनवाई की तारीख/ Date Of Hearing: 25.02.2021 उद्घोषणा की तारीख/Pronouncement On: 03.03.2021 आदेश /O R D E R Per Pawan Singh, Judicial Memeber: 1. This Appeal By Assessee Is Directed Against The Order Of Learned Principal Commissioner Of Income Tax, Surat-2, (Pcit), Passed Under Section 263 Of Income-Tax Act Dated 16Th March 2020. The Assessee Has Raised Following Grounds Of Appeal: “(1) The Principal Commissioner Of Income Tax Was Not Justified In Assuming Jurisdiction Under Section 263 Without Satisfying Conditions. (2) The Appellant Submits That The Principal Commissioner Of Income Tax Ought Not To Have Invoked Provision Of Section 263 On The Very Same Point On Which The Assessing Officer Had Made Enquiry & Had Taken Position. (3) The Appellant Further Submit The Principal Commissioner Of Income Tax Did Not Appreciate The Subtle Portion Of Law We Are Proceeding Under Section 263 Do Not Extend To Sustain A Principal Commissioner Of Income Tax Office To Take A Different View In The Same Matter. (5) The Learned Pcit Was Driving By Extraneous Consideration In Not Dropping The Proceeding Under Section 263.”

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

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER (Virtual Hearing) आ.अ.सं./I.TA No.185/SRT/2020 िनधा"रण वष"/Assessment Year: 2015-16 The Sasme Co-Op. Society Ltd, Vs. The Principal Sasme Bhavan Kotsafil Main Commissioner of Income Road, Surat – 395 003. Tax, Surat-2. [PAN: AAAAS 3507 M] अपीलाथ" / Appellant ""थ"/Respondent िनधा"रतीकीओर से/Assessee by Shri Hiren R.Vepari – AR राज"कीओर से /Revenue by Shri Ritesh Mishra - CIT(DR) सुनवाई की तारीख/ Date of hearing: 25.02.2021…

ACIT Circle 3(1), Trichy vs. The Tirhcirappalli District Co Op Milk Producers Union Ltd., Trichy

In the result, the appeal of Revenue is partly allowed

ITA 983/CHNY/2019[2014-15]Status: DisposedITAT Chennai19 Aug 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Raoआयकर अपील सं./Ita No.983/Chny/2019 "नधा&रण वष& /Assessment Year: 2014-15

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

…ore the ld.CIT(A), who vide impugned order deleted the addition made by the Assessing Officer, placing reliance on the decision of Hon’ble Karnataka High Court in the case of Principal C.I.T., Hubli Vs. Totagars Co-operative Sale Society, reported in [2017] 78 Taxmann.com 169(Karnataka) wherein the Hon’ble Karnataka High Court distinguished the decision of the Hon’ble Supreme Court in the case of Totagars Co-operative Sale Society Vs. ITO, reported in [2010] 322 ITR 283(SC) held that the interest income earned on the deposits made out of the surplus generated of the Co-operative Society is eligible for deduct…