Pr. CIT v. Totagars Co-operative Sales Society

83 Taxmann.com 140High Court2017#256 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).

306

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 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 80PSection 56Section 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 70section 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

The Government E Co-Operative Society Ltd., Bharuch vs. Principal Commissioner of Income Tax, Vadodara-1, Vadodara

In the result, appeal of the assessee is allowed

ITA 126/SRT/2023[2017-18]Status: DisposedITAT Surat23 May 2023AY 2017-18

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.126/Srt/2023 (Ay 2017-18) (Hearing In Virtual Court) The Government E Co- Principal Commissioner Of Operative Society Ltd./, Income Tax, Vadodara-1, Vs First Floor, Government Room No.214, 2Nd Floor, Sevasadan, Bhag-2, B/H Aaykar Bhawan, Race Course Pwd Office, Bharuch- Circle, Vadodara-390007 392001 Pan No. Aaalt 0832 D अपीलाथ"/Appellant ""थ" /Respondent

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

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.126/SRT/2023 (AY 2017-18) (Hearing in Virtual Court) The Government E Co- Principal Commissioner of Operative Society Ltd./, Income Tax, Vadodara-1, Vs First Floor, Government Room No.214, 2nd Floor, Sevasadan, Bhag-2, B/h Aaykar Bhawan, Race Course PWD Office, Bharuch- Circle, Vadodara-390007 392001 PAN No. AAALT 0832 D अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Sakar Sharma, C.A राज" की ओर से…

Sharanabasaveshwar Credit Souhard Sahakri Ni Halingali, Bagalkot vs. Assistant Commissioner of Income-Tax, Circle-1, Bijapur

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

ITA 107/BANG/2023[2018-19]Status: DisposedITAT Bangalore17 May 2023AY 2018-19
For Appellant: Shri Veeranna M. Murgod, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC – B” BENCH : BANGALORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2018-19 Shree Sharanabasaveshwar Credit Vs. The Income Tax Officer, Souhard Sahakari Ni., National e-Assessment Centre, A/P Halingali – 587 315. Delhi. Tal: Jamkhandi, Dist. Bagalkot. PAN: AAEAS 6699C APPELLANT RESPONDENT Appellant by : Shri Veeranna M. Murgod, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 24.04.2023 Date of Pronouncement : 17.05.2023 O R D E R This appeal is filed by the assessee against the order of the CIT(Appeals), National Faceless…

Sangam Co-Op Credit Society, Bagalkot vs. Income-Tax Officer Ward-2, Bagalkot

In the result, both the appeals by the assessee are partly allowed for statistical purposes

ITA 69/BANG/2023[2020-21]Status: DisposedITAT Bangalore12 May 2023AY 2020-21
For Appellant: Shri Ashok Mudnur, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 56Section 57Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC “C” BENCH : BANGALORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 68 & 69/Bang/2023 Assessment years : 2018-19 & 2020-21 Sangam Coop. Credit Society Ltd., Vs. The Assessing Officer, 100, Post. Rampur. 587 314. National e-assessment Centre, Taluk Rabkavi- Banhatti, Delhi / Dist. Bagalkot. The ITO, Ward 1 & TPS, PAN: AAAAS 7031E Bagalkot. APPELLANT RESPONDENT Appellant by : Shri Ashok Mudnur, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 24.04.2023 Date of Pronouncement : 12.05.2023 O R D E R These two appeals are by the assessee aga…

Sangam Co-Op Credit Society, Bagalkot vs. Income-Tax Officer Ward 1& Tps, Bagalkot

In the result, both the appeals by the assessee are partly allowed for statistical purposes

ITA 68/BANG/2023[2018-19]Status: DisposedITAT Bangalore12 May 2023AY 2018-19
For Appellant: Shri Ashok Mudnur, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 56Section 57Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC “C” BENCH : BANGALORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 68 & 69/Bang/2023 Assessment years : 2018-19 & 2020-21 Sangam Coop. Credit Society Ltd., Vs. The Assessing Officer, 100, Post. Rampur. 587 314. National e-assessment Centre, Taluk Rabkavi- Banhatti, Delhi / Dist. Bagalkot. The ITO, Ward 1 & TPS, PAN: AAAAS 7031E Bagalkot. APPELLANT RESPONDENT Appellant by : Shri Ashok Mudnur, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 24.04.2023 Date of Pronouncement : 12.05.2023 O R D E R These two appeals are by the assessee aga…

Sai Prerna Co-Op. Credit Society Ltd, Mumbai vs. ITO WD 17(3) (2), Mumbai

In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are decided as under:

ITA 221/MUM/2023[2016-17]Status: DisposedITAT Mumbai27 Apr 2023AY 2016-17

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 217, 220 & 221, 218 & 219, 215, 214/Mum/2023 Assessment Years: 2013-14, 2016-17, 2017-18, 2018-19, 2020-21 Sai Prerana Co-Op Credit Ito-17(3)(2), Society Ltd., Room No. 126, 1St Floor, Vs. 317, Puran Aasha Bldg, Gr. Fl. Kautilya Bhavan, C-41 To C- Narashi Natha Street, Katha 43, G Block Bandra Kurla Bazar Masjid Bunder (W), Complex, Bandra (East), Mumbai-400 009. Mumbai-400051. Pan No. Aadts 5638 M Appellant Respondent

For Appellant: Mr. Bharat Kumar, ARFor Respondent: Mr. Milind S. Chavan, DR
Section 139(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 217, 220 & 221, 218 & 219, 215, 214/MUM/2023 Assessment Years: 2013-14, 2016-17, 2017-18, 2018-19, 2020-21 Sai Prerana Co-op Credit ITO-17(3)(2), Society Ltd., Room No. 126, 1st floor, Vs. 317, Puran Aasha Bldg, Gr. Fl. Kautilya Bhavan, C-41 to C- Narashi Natha Street, Katha 43, G Block Bandra Kurla Bazar Masjid Bunder (W), Complex, Bandra (East), Mumbai-400 009. Mumbai-400051. PAN No. AADTS 5638 M Appellant Respondent ITA Nos. 192, 193, 194 & 195/MUM/2023…

Sai Prerna Co-Op. Credit Society Ltd, Mumbai vs. ITO WD 17(3) (2), Mumbai

In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are decided as under:

ITA 220/MUM/2023[2016-17]Status: DisposedITAT Mumbai27 Apr 2023AY 2016-17

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 217, 220 & 221, 218 & 219, 215, 214/Mum/2023 Assessment Years: 2013-14, 2016-17, 2017-18, 2018-19, 2020-21 Sai Prerana Co-Op Credit Ito-17(3)(2), Society Ltd., Room No. 126, 1St Floor, Vs. 317, Puran Aasha Bldg, Gr. Fl. Kautilya Bhavan, C-41 To C- Narashi Natha Street, Katha 43, G Block Bandra Kurla Bazar Masjid Bunder (W), Complex, Bandra (East), Mumbai-400 009. Mumbai-400051. Pan No. Aadts 5638 M Appellant Respondent

For Appellant: Mr. Bharat Kumar, ARFor Respondent: Mr. Milind S. Chavan, DR
Section 139(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 217, 220 & 221, 218 & 219, 215, 214/MUM/2023 Assessment Years: 2013-14, 2016-17, 2017-18, 2018-19, 2020-21 Sai Prerana Co-op Credit ITO-17(3)(2), Society Ltd., Room No. 126, 1st floor, Vs. 317, Puran Aasha Bldg, Gr. Fl. Kautilya Bhavan, C-41 to C- Narashi Natha Street, Katha 43, G Block Bandra Kurla Bazar Masjid Bunder (W), Complex, Bandra (East), Mumbai-400 009. Mumbai-400051. PAN No. AADTS 5638 M Appellant Respondent ITA Nos. 192, 193, 194 & 195/MUM/2023…

Sai Prerna Co-Op. Credit Society Ltd, Mumbai vs. ITO WD 17(3) (2), Mumbai

In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are decided as under:

ITA 217/MUM/2023[2013-14]Status: DisposedITAT Mumbai27 Apr 2023AY 2013-14

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 217, 220 & 221, 218 & 219, 215, 214/Mum/2023 Assessment Years: 2013-14, 2016-17, 2017-18, 2018-19, 2020-21 Sai Prerana Co-Op Credit Ito-17(3)(2), Society Ltd., Room No. 126, 1St Floor, Vs. 317, Puran Aasha Bldg, Gr. Fl. Kautilya Bhavan, C-41 To C- Narashi Natha Street, Katha 43, G Block Bandra Kurla Bazar Masjid Bunder (W), Complex, Bandra (East), Mumbai-400 009. Mumbai-400051. Pan No. Aadts 5638 M Appellant Respondent

For Appellant: Mr. Bharat Kumar, ARFor Respondent: Mr. Milind S. Chavan, DR
Section 139(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 217, 220 & 221, 218 & 219, 215, 214/MUM/2023 Assessment Years: 2013-14, 2016-17, 2017-18, 2018-19, 2020-21 Sai Prerana Co-op Credit ITO-17(3)(2), Society Ltd., Room No. 126, 1st floor, Vs. 317, Puran Aasha Bldg, Gr. Fl. Kautilya Bhavan, C-41 to C- Narashi Natha Street, Katha 43, G Block Bandra Kurla Bazar Masjid Bunder (W), Complex, Bandra (East), Mumbai-400 009. Mumbai-400051. PAN No. AADTS 5638 M Appellant Respondent ITA Nos. 192, 193, 194 & 195/MUM/2023…

ITO-26(2)(1), Mumbai vs. Sai Prerana Co-Op Credit Society Ltd, Mumbai

In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are decided as under:

ITA 195/MUM/2023[2020-21]Status: DisposedITAT Mumbai27 Apr 2023AY 2020-21

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 217, 220 & 221, 218 & 219, 215, 214/Mum/2023 Assessment Years: 2013-14, 2016-17, 2017-18, 2018-19, 2020-21 Sai Prerana Co-Op Credit Ito-17(3)(2), Society Ltd., Room No. 126, 1St Floor, Vs. 317, Puran Aasha Bldg, Gr. Fl. Kautilya Bhavan, C-41 To C- Narashi Natha Street, Katha 43, G Block Bandra Kurla Bazar Masjid Bunder (W), Complex, Bandra (East), Mumbai-400 009. Mumbai-400051. Pan No. Aadts 5638 M Appellant Respondent

For Appellant: Mr. Bharat Kumar, ARFor Respondent: Mr. Milind S. Chavan, DR
Section 139(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 217, 220 & 221, 218 & 219, 215, 214/MUM/2023 Assessment Years: 2013-14, 2016-17, 2017-18, 2018-19, 2020-21 Sai Prerana Co-op Credit ITO-17(3)(2), Society Ltd., Room No. 126, 1st floor, Vs. 317, Puran Aasha Bldg, Gr. Fl. Kautilya Bhavan, C-41 to C- Narashi Natha Street, Katha 43, G Block Bandra Kurla Bazar Masjid Bunder (W), Complex, Bandra (East), Mumbai-400 009. Mumbai-400051. PAN No. AADTS 5638 M Appellant Respondent ITA Nos. 192, 193, 194 & 195/MUM/2023…

Income Tax Officer-26(2)(1), Mumbai vs. Sai Prerana Co-Op Credit Society Ltd., Mumbai

In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are decided as under:

ITA 194/MUM/2023[2018-19]Status: DisposedITAT Mumbai27 Apr 2023AY 2018-19

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 217, 220 & 221, 218 & 219, 215, 214/Mum/2023 Assessment Years: 2013-14, 2016-17, 2017-18, 2018-19, 2020-21 Sai Prerana Co-Op Credit Ito-17(3)(2), Society Ltd., Room No. 126, 1St Floor, Vs. 317, Puran Aasha Bldg, Gr. Fl. Kautilya Bhavan, C-41 To C- Narashi Natha Street, Katha 43, G Block Bandra Kurla Bazar Masjid Bunder (W), Complex, Bandra (East), Mumbai-400 009. Mumbai-400051. Pan No. Aadts 5638 M Appellant Respondent

For Appellant: Mr. Bharat Kumar, ARFor Respondent: Mr. Milind S. Chavan, DR
Section 139(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 217, 220 & 221, 218 & 219, 215, 214/MUM/2023 Assessment Years: 2013-14, 2016-17, 2017-18, 2018-19, 2020-21 Sai Prerana Co-op Credit ITO-17(3)(2), Society Ltd., Room No. 126, 1st floor, Vs. 317, Puran Aasha Bldg, Gr. Fl. Kautilya Bhavan, C-41 to C- Narashi Natha Street, Katha 43, G Block Bandra Kurla Bazar Masjid Bunder (W), Complex, Bandra (East), Mumbai-400 009. Mumbai-400051. PAN No. AADTS 5638 M Appellant Respondent ITA Nos. 192, 193, 194 & 195/MUM/2023…

ITO-26(2)(1), Mumbai vs. Sai Prerana Co-Op Credit Society Ltd, Mumbai

In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are decided as under:

ITA 193/MUM/2023[2017-18]Status: DisposedITAT Mumbai27 Apr 2023AY 2017-18

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 217, 220 & 221, 218 & 219, 215, 214/Mum/2023 Assessment Years: 2013-14, 2016-17, 2017-18, 2018-19, 2020-21 Sai Prerana Co-Op Credit Ito-17(3)(2), Society Ltd., Room No. 126, 1St Floor, Vs. 317, Puran Aasha Bldg, Gr. Fl. Kautilya Bhavan, C-41 To C- Narashi Natha Street, Katha 43, G Block Bandra Kurla Bazar Masjid Bunder (W), Complex, Bandra (East), Mumbai-400 009. Mumbai-400051. Pan No. Aadts 5638 M Appellant Respondent

For Appellant: Mr. Bharat Kumar, ARFor Respondent: Mr. Milind S. Chavan, DR
Section 139(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 217, 220 & 221, 218 & 219, 215, 214/MUM/2023 Assessment Years: 2013-14, 2016-17, 2017-18, 2018-19, 2020-21 Sai Prerana Co-op Credit ITO-17(3)(2), Society Ltd., Room No. 126, 1st floor, Vs. 317, Puran Aasha Bldg, Gr. Fl. Kautilya Bhavan, C-41 to C- Narashi Natha Street, Katha 43, G Block Bandra Kurla Bazar Masjid Bunder (W), Complex, Bandra (East), Mumbai-400 009. Mumbai-400051. PAN No. AADTS 5638 M Appellant Respondent ITA Nos. 192, 193, 194 & 195/MUM/2023…

Income Tax Officer-26(2)(1), Mumbai vs. Sai Prerana Co-Op Credit Society Ltd., Mumbai

In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are decided as under:

ITA 192/MUM/2023[2016-17]Status: DisposedITAT Mumbai27 Apr 2023AY 2016-17

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 217, 220 & 221, 218 & 219, 215, 214/Mum/2023 Assessment Years: 2013-14, 2016-17, 2017-18, 2018-19, 2020-21 Sai Prerana Co-Op Credit Ito-17(3)(2), Society Ltd., Room No. 126, 1St Floor, Vs. 317, Puran Aasha Bldg, Gr. Fl. Kautilya Bhavan, C-41 To C- Narashi Natha Street, Katha 43, G Block Bandra Kurla Bazar Masjid Bunder (W), Complex, Bandra (East), Mumbai-400 009. Mumbai-400051. Pan No. Aadts 5638 M Appellant Respondent

For Appellant: Mr. Bharat Kumar, ARFor Respondent: Mr. Milind S. Chavan, DR
Section 139(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 217, 220 & 221, 218 & 219, 215, 214/MUM/2023 Assessment Years: 2013-14, 2016-17, 2017-18, 2018-19, 2020-21 Sai Prerana Co-op Credit ITO-17(3)(2), Society Ltd., Room No. 126, 1st floor, Vs. 317, Puran Aasha Bldg, Gr. Fl. Kautilya Bhavan, C-41 to C- Narashi Natha Street, Katha 43, G Block Bandra Kurla Bazar Masjid Bunder (W), Complex, Bandra (East), Mumbai-400 009. Mumbai-400051. PAN No. AADTS 5638 M Appellant Respondent ITA Nos. 192, 193, 194 & 195/MUM/2023…

DCIT, Jaipur vs. Rajasthan Cooperative Dairy Federation Ltd, Jaipur

In the result the appeal of the revenue in ITA No

ITA 350/JPR/2022[2018-19]Status: DisposedITAT Jaipur27 Apr 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Ajay Malik (CIT) fu/kZkfjrh dh vksj ls@
Section 143(2)Section 2(24)(x)Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 349, 200 & 350/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2016-17, 2017-18 & 2018-19 cuke DCIT, Rajasthan Cooperative Dairy Vs. Circle-6, Federation Ltd. Jaipur. Saras Sankul, J.L.N. Marg, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAR 0278 A vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by: Shri Ajay Malik (CIT…

DCIT, Jaipur vs. Rajasthan Cooperative Dairy Federation Ltd, Jaipur

In the result the appeal of the revenue in ITA No

ITA 349/JPR/2022[2016-17]Status: DisposedITAT Jaipur27 Apr 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Ajay Malik (CIT) fu/kZkfjrh dh vksj ls@
Section 143(2)Section 2(24)(x)Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 349, 200 & 350/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2016-17, 2017-18 & 2018-19 cuke DCIT, Rajasthan Cooperative Dairy Vs. Circle-6, Federation Ltd. Jaipur. Saras Sankul, J.L.N. Marg, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAR 0278 A vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by: Shri Ajay Malik (CIT…

DCIT, Jaipur vs. Rajasthan Cooperative Dairy Federation Ltd, Jaipur

In the result the appeal of the revenue in ITA No

ITA 200/JPR/2022[2017-18]Status: DisposedITAT Jaipur27 Apr 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Ajay Malik (CIT) fu/kZkfjrh dh vksj ls@
Section 143(2)Section 2(24)(x)Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 349, 200 & 350/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2016-17, 2017-18 & 2018-19 cuke DCIT, Rajasthan Cooperative Dairy Vs. Circle-6, Federation Ltd. Jaipur. Saras Sankul, J.L.N. Marg, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAR 0278 A vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by: Shri Ajay Malik (CIT…

The Motta Mahal Co.Op. Hsg Soc.Ltd, Mumbai vs. ITO, Ward 19(3)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 56/MUM/2023[2020-21]Status: DisposedITAT Mumbai31 Mar 2023AY 2020-21

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.56/Mum/2023 (निर्धारण वर्ा / Assessment Years: 2020-21) The Motta Mahal Co. Op बिधम/ Ito Ward 19(3)(1) Hsg Soc. Ltd Matru Mandir, Vs. The Motta Mahal Co. Op Mambai- 400007 . Hsg Soc Ltd., Nirmala Mahal, Bomanji Petit Road, Mumbai- 400036 . स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaaat0316R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri. Nilesh Gaikwad Revenue By: Smt. Anil Gupta सुनवाई की तारीख / Date Of Hearing: 01/03/2023 घोषणा की तारीख /Date Of Pronouncement: 31/03/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Appellant/Assessee Motta Mahal Co-Operative Housing Society Ltd. Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 30.11.2022 For The Assessment Year 2020-21. 2. Assessee Is A Co-Operative Housing Society, Registered Under The Maharashtra Co-Op Society Act 1960. The Grounds Of Appeal Of The Assessee Is Against The Action Of The Ld. Cit(A) Confirming The Action Of Ao/Cpc Not Allowing The Claim Of The Assessee On The Interest Income U/S 80P(2)(D) Of The Income Tax Act, 1961 (Hereinafter “The Act”) Which It Had Received From Maharashtra State Cooperative Bank To The Tune Of Rs. 99,807/-.

For Appellant: Shri. Nilesh GaikwadFor Respondent: Smt. Anil Gupta
Section 143(1)Section 154Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.56/Mum/2023 (निर्धारण वर्ा / Assessment Years: 2020-21) The Motta Mahal Co. OP बिधम/ ITO Ward 19(3)(1) HSG Soc. Ltd Matru Mandir, Vs. The Motta Mahal Co. OP Mambai- 400007 . HSG Soc Ltd., Nirmala Mahal, Bomanji Petit Road, Mumbai- 400036 . स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAAAT0316R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri. Nilesh Gaikwad Revenue by: Smt. Anil Gupta सुनवाई की तारीख / Date of Hearing: 01/03/2023 घोषणा की तारीख /Date of Pronouncement: 31/03/2023 आदेश…

Shri Keshoraipatan Sahkari Sugar Mills Limited, Kota vs. PCIT, Udaipur

In the result, appeal of the assessee is allowed

ITA 208/JPR/2022[2017-18]Status: DisposedITAT Jaipur20 Mar 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Mahendra Gargieya (Adv.) &For Respondent: Sh. James Kurian (CIT)
Section 142(1)Section 143(2)Section 143(3)Section 263Section 80P(2)(d)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 208/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Shri Keshoraipatan Sahkari Sugar PCIT, Vs. Mills Ltd., Kota Udaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACAS 5985 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Mahendra Gargieya (Adv.) & Sh. Devang Gargieya (Adv.) jktLo dh vksj ls@…

Navapura Urban Co-Op Credit & Consumer Society Ltd., Surat vs. The Assistant Commissioner of Income Tax, Circle-1(2), Surat

In the result, appeal of the assessee is allowed

ITA 353/SRT/2022[2017-18]Status: DisposedITAT Surat02 Feb 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Navapura Urban Co-Op Credit & A.C.I.T., Consumer Society Ltd., Circle 1(2), Vs. 9/572, Siddhi, Kotsafil Main Road, Surat. Surat-395002 (Gujarat) Pan No. Aaaan 0539 N Appellant/ Assessee Respondent/ Revenue

Section 254(1)Section 80PSection 80P(2)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Physical hearing) Navapura Urban Co-Op Credit & A.C.I.T., Consumer Society Ltd., Circle 1(2), Vs. 9/572, Siddhi, Kotsafil Main Road, Surat. Surat-395002 (Gujarat) PAN No. AAAAN 0539 N Appellant/ assessee Respondent/ revenue Appellant represented by Shri Hiren Vepari, CA Respondent represented by Shri Vinod Kumar, Sr. DR Date of hearing 19/01/2023 Date of pronouncement 02/02/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal…

Vapi Merchant Saving & Credit Co. Op. Society Ltd., Vapi vs. National Faceless Appeal Centre, Delhi

In the result, appeal of the assessee is allowed

ITA 251/SRT/2022[2018-19]Status: HeardITAT Surat30 Jan 2023AY 2018-19

Bench: Shri Pawan Singh(Virtual Hearing) Vapi Marchant Saving & Credit I.T.O., Cooperative Society Limited, E-Assessment Centre, Vs. Office No. 130, First Floor, Varun Delhi. Complex, Opp. Reliance Super Market Gide, Vapi (Gujarat). Pan No. Aaaav 3925 E Appellant/ Assessee Respondent/ Revenue

Section 254(1)Section 80PSection 80P(2)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Virtual hearing) Vapi Marchant Saving And Credit I.T.O., Cooperative Society Limited, e-assessment Centre, Vs. Office No. 130, First Floor, Varun Delhi. Complex, Opp. Reliance Super Market Gide, Vapi (Gujarat). PAN No. AAAAV 3925 E Appellant/ assessee Respondent/ revenue Appellant represented by Shri Mahesh Chhajed, AR Respondent represented by Shri Vinod Kumar, Sr. DR Date of hearing 30/01/2023 Date of pronouncement 30/01/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1.…

Regency Premises Co-Op Society Limited, Mumbai vs. Ward 23(1)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2547/MUM/2022[2020-21]Status: DisposedITAT Mumbai17 Jan 2023AY 2020-21

Bench: Shri Aby T. Varkey, Jm & Shri M. Balaganesh, Am आयकर अपील सं/ I.T.A. No.2547/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2020-21) Regency Premises Co-Op बिधम/ Dcit/Acit, Cpc Hsg. Society Ltd. Kautilya Bhavan, Vs. Regency Chambers Near Mumbai-400051. Nandi Cinema National Library Road Bandra West, Mumbai-400050. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabar7613N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Bhupendra Shah Revenue By: Shri Vaibhav Jain सुनवाई की तारीख / Date Of Hearing: 13/12/2022 घोषणा की तारीख /Date Of Pronouncement: 17/01/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Co-Operative Housing Society Ltd. Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 26.08.2022 For Assessment Year 2020-21 Wherein The Assessee Has Challenged The Action Of The Ld. Cit(A) Confirming The Ao’S Decision In Not Granting Deduction U/S 80P(2)(D) Of The Income Tax Act, 1961 (Hereinafter “The Act”) Of An Amount Of Rs.3,34,570/- Which The Assessee Has Earned As Interest On Fixed Deposit In A Co-Operative Bank.

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Vaibhav Jain
Section 143(1)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI M. BALAGANESH, AM आयकर अपील सं/ I.T.A. No.2547/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2020-21) Regency Premises Co-op बिधम/ DCIT/ACIT, CPC Hsg. Society Ltd. Kautilya Bhavan, Vs. Regency Chambers Near Mumbai-400051. nandi Cinema National Library Road Bandra West, Mumbai-400050. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AABAR7613N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Bhupendra Shah Revenue by: Shri Vaibhav Jain सुनवाई की तारीख / Date of Hearing: 13/12/2022 घोषणा की तारीख /Date of Pr…

Shri Rajkot Jilla Co-Operative Marketing Union Ltd., Rajkot-Gujarat vs. The ITO, Ward-2(1) (5), Rajkot-Gujarat

In the result, the appeal of the assessee is allowed

ITA 4/RJT/2020[2016-17]Status: DisposedITAT Rajkot13 Dec 2022AY 2016-17
For Appellant: Shri Gaurang Khakhar, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2016-17 Rajkot Jilla Co-Op Cotton The ITO, Marketing Union Ld. Ward-2(1)(5), Rajkot Vs Rajkot PAN: AAAAR4310H (Respondent) (Appellant) Assessee by: Shri Gaurang Khakhar, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 06-10-2022 Date of pronouncement : 13-12-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2016-17, arises from order of the CIT(A)-…