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

It is most often cited in judgments turning on Section 80P(2)(d), Section 80P(2)(a)(i), Section 80P(4), Section 143(3), Section 80P, Section 56.

Pr. CIT v. Totagars Co-operative Sales Society

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

302 judgments on BharatTax cite Pr. CIT v. Totagars Co-operative Sales Society (83 Taxmann.com 140), spanning 2018 to 2026.

83 Taxmann.com 140High Court2017#250 most cited

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

Interest income earned by a co-operative society from deposits or investments made in a co-operative bank is not eligible for deduction under Section 80P(2)(d) of the Income Tax Act, 1961, in view of Section 80P(4).

302

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also referred to as

Pr. CIT v. Totagars Co-operative Sales Society · 83 Taxmann.com 140 · Section 80P(2)(d) · Section 80P(4) · co-operative society interest deduction · interest from co-operative bank · deduction disallowance 80P · Totagars Karnataka High Court · investment income co-operative society

Sections most often in play

Section 80P(2)(d)Section 80P(2)(a)(i)Section 80P(4)Section 143(3)Section 80P Section 56 Section 2(19)Section 250

Issues it is cited on

section 56(i)(ccv)section 80p(1)section 80p(2)(a)(iii)section 2(19)section 80p(4)section 70 section 194a(3)(v)section 80(p)(2)section 80(p)section 80(p)(2)(d)section 5(b)section 80p(2)(c)

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

DAIVAGNA CREDIT CO-OP SOCIETY LIMITED,DAVANAGERE vs. INCOME TAX OFFICER, WARD-1, DAVANAGERE, DAVANAGERE

In the result appeal of the assessee is partly allowed

ITA 1997/BANG/2025[2017-18]Status: DisposedITAT Bangalore02 Apr 2026AY 2017-18

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year:2017-18

For Appellant: Sri. Pranav Krishna - Advocate

Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT & SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year:2017-18 Daivagna Credit Co-op Society Limited, Silver Jubilee tower, Income Tax Officer, Ward-1, Vasantha road, Shivaji circle, Davanagere Vs. Davanagere, Karnataka 577001 PAN –AABAD1582E APPELLANT RESPONDENT Assessee by : Sri. Pranav Krishna - Advocate : Sri. Balusamy N - JCIT Revenue by Date of Hearing : 01-04-2026 Date of Pronouncement : 02 -04-2026 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1. ITA No. 1997/Bang/2025 is filed by the Daivagna…

ADIM JATI SEWA SAHKARI SAMITI MYDT JOBAT,ALIRAJPUR vs. FACELESS ASSESSMENT OFFICER, ALIRAJPUR

ITA 663/IND/2025[2020-21]Status: DisposedITAT Indore27 Mar 2026AY 2020-21

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiadim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) Pan: Aaala0577E Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr

Section 143(3)Section 253(5)Section 80P(2)(d)Section 80P(4)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER Adim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) PAN: AAALA0577E Assessee by Shri P.D. Nagar, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 05.03.2026 Date of Pronouncement 27.03.2026 आदेश/ O R D E R Per B.M. Biyani, AM: Feeling aggrieved by order of first-appeal dated 04.11.2024 passed by learned Commissioner of…

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…

SRI GURU RAMALINGESHWARA SOUHARDA PATTINA SAHAKARI NIYAMITHA ,MASKI vs. PR. COMMISSIONER OF INCOME TAX , HUBLI

In the result, the appeal of the assessee is hereby allowed

ITA 1174/BANG/2025[2020-21]Status: DisposedITAT Bangalore12 Mar 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: 2020-21

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri Muthu Shankar, JCIT (DR)

Section 143(3)Section 263Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Year: 2020-21 Sri Guru Ramalingeshwara Souharda Vs. The Pr. Commissioner of Pattina Sahakari Niyamitha, Income Tax, 1, Ashwini Complex, Hubli. Gesh, Maski – 584 124. PAN – AAVAS 1264 J APPELLANT RESPONDENT Assessee by : Shri Ravishankar, Advocate Revenue by : Shri Muthu Shankar, JCIT (DR) Date of hearing : 04.03.2026 Date of Pronouncement : 12.03.2026 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The present appeal, filed by the assessee, is against the…

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…

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…

SHREE MANGIRISH CO-OPERATIVE HSG LTD.,MUMBAI vs. ITO, WARD-42(1)(5), MUMBAI

ITA 5936/MUM/2025[2019-20]Status: DisposedITAT Mumbai06 Feb 2026AY 2019-20

Bench: Smt. Beena Pillai ()

Section 147Section 148Section 148ASection 151Section 151ASection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) I.T.A. No. 5936/Mum/2025 Assessment Year: 2019-20 Shree Mangirish Co-operative Vs. Housing Society Limited A 104, Shree Mangirish CHSL Eksar Village, Borivalli West Mumbai - 400092 [PAN: AAHAS6816N] (Appellant) Assessee by Shri Devendra Jain, AR Revenue by Shri Limbasiya Kavan Nareshkumar, Sr. DR Date of Hearing 03.02.2026 Date of Pronouncement 06.02.2026 ORDER Per Smt. Beena Pillai, JM: Present appeal filed by assessee arises out of order dated 23/06/2025 passed by NFAC, Delhi [hereinafter “the Ld.CIT(A)”], for…

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

SAHKARI GANNA VIKAS SAMITI LIMITED RUPAPUR,HARDOI vs. THE INCOME TAX DEPARTMENT/NFAC, ACIT, SITAPUR

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

ITA 663/LKW/2025[2018-19]Status: DisposedITAT Lucknow30 Jan 2026AY 2018-19

For Appellant: Sh. K.R. Rastogi, C.AFor Respondent: Sh. Koushlendra Tiwari, CIT DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2018-19 Sahkari Ganna Vikas Samiti vs. The Income Tax Department, Limited Rupapur, Hardoi- National e-Assesmetn Centre, 241001, U.P. Delhi/Assistant Commissioner of Income Tax, Sitapur PAN: AAWFS0887P (Appellant) (Respondent) Assessee by: Sh. K.R. Rastogi, C.A. Revenue by: Sh. Koushlendra Tiwari, CIT DR Date of hearing: 27.11.2025 Date of pronouncement: 30.01.2026 O R D E R PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the orders o…

SRI RAMASEVA BAHUSARA KSHARIYA CO-OP. SOCIETY LIMITED,SHIMOGA vs. PR. CIT, BENGALURU-1, BENGALURU

In the result the appeal filed by the assessee is allowed

ITA 861/BANG/2025[2020-21]Status: DisposedITAT Bangalore30 Jan 2026AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2020-21 M/S. Sri Ramaseva Bahusara Kshariya Co-Op. Society Ltd. 01, Ramanna Setty Park Spm Road, Doddapete So Vs. Principal Cit Shimoga 577 202 Bengaluru-1 Karnataka Pan No :Aaajs0083P Appellant Respondent Appellant By : Sri V. Srinivasan, A.R. Respondent By : Sri Kiran D., D.R. Date Of Hearing : 11.12.2025 Date Of Pronouncement : 30.01.2026

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Kiran D., D.R

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

…ITANo.861/Bang/2025 M/s. Sri Ramaseva BahusaraKshariya Co-Op. Society Ltd., Shimoga IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI,VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2020-21 M/s. Sri Ramaseva Bahusara Kshariya Co-op. Society Ltd. 01, Ramanna Setty Park SPM Road, Doddapete SO Vs. Principal CIT Shimoga 577 202 Bengaluru-1 Karnataka PAN NO :AAAJS0083P APPELLANT RESPONDENT Appellant by : Sri V. Srinivasan, A.R. Respondent by : Sri Kiran D., D.R. Date of Hearing : 11.12.2025 Date of Pronouncement : 30.01.2026 O R D E R PER KESHAV DUBEY, J…

BHARATH CREDIT CO-OPERATIVE SOCIETY LIMITED ,BANGALORE vs. PR. CIT, BANGALORE -1, BANGALORE

In the result the appeal filed by the assessee is allowed

ITA 788/BANG/2025[2020-21]Status: DisposedITAT Bangalore30 Jan 2026AY 2020-21

Bench: Ms. Padmavathy S. & Shri Keshav Dubeyassessmentyear:2020-21

For Appellant: Sri Ravishankar S.V., A.RFor Respondent: Sri Shivanand H Kalakeri, D.R

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 56Section 80P(2)Section 80P(2)(a)

…ITA No.788/Bang/2025 Bharath Credit Co-operative Society Limited, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE MS. PADMAVATHY S., ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER AssessmentYear:2020-21 Bharath Credit Co-operative Society Limited #748/18 8th Main Road Mahalakshmi Layout Pr. CIT Vs. Bengaluru 560 086 Bengaluru-1 Karnataka Bengaluru PAN NO :AAAAB4144K APPELLANT RESPONDENT Appellant by : Sri Ravishankar S.V., A.R. Respondent by : Sri Shivanand H Kalakeri, D.R. Date of Hearing : 24.11.2025 Date of Pronouncement : 30.01.2026 O R D E R PER KESHAV DUBEY, JUDI…

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…

Showing 1–20 of 302 · Page 1 of 16

...