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?

306 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#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 366,005 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

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…

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 1315/BANG/2025[2018-19]Status: DisposedITAT Bangalore15 Dec 2025AY 2018-19

Bench: Shri Prashant Maharishi

Section 80

Vyavasaya Seva Sahakari Bank Limited, Halkusagal vs. Income Tax Officer, Ward-1, Gadag

In the result, appeal of the Assessee is allowed

ITA 1475/BANG/2024[2020-21]Status: DisposedITAT Bangalore08 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year: 2020-21 M/S. Vyavasaya Seva Sahakari The Income Tax Officer, Bank Limited, Ward 1, Halkusagal. Vs. Gadag Pan: Aaaav1081D Appellant Respondent

For Appellant: Shri Anil Kumar, CA

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year: 2020-21 M/s. Vyavasaya Seva Sahakari The Income Tax Officer, Bank Limited, Ward 1, Halkusagal. Vs. Gadag PAN: AAAAV1081D APPELLANT RESPONDENT Assessee by : Shri Anil Kumar, CA : Shri Ganesh R Gale, Standing Counsel Revenue by for Department Date of Hearing : 05-12-2025 Date of Pronouncement : 08-12-2025 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1. ITA No. 1475/Bang/2024 is filed by M/s. Vyavasaya Seva Sahakari Bank Limited (the Assessee/Ap…

Saini Co-Operative Tharift and Credit Society Ltd, Delhi vs. ITO Ward-48(1), Delhi

In the result, the appeal is allowed

ITA 4261/DEL/2025[2016-17]Status: DisposedITAT Delhi21 Nov 2025AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. V. Rajakumar, AdvFor Respondent: Sh. Jitender Singh, CIT-DR

Section 80Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 4260/Del/2025 : Asstt. Year: 2016-17 ITA No. 4261/Del/2025 : Asstt. Year: 2016-17 Vs Saini Co-operative Thrift and Credit Income Tax Officer, Society Ltd., 2420-21, Bazar Kamra Range-48(1), Bangash, Darya Ganj, New Delhi-110002 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AABAS8396K Assessee by : Sh. V. Rajakumar, Adv. Revenue by : Sh. Jitender Singh, CIT-DR Date of Hearing: 18.11.2025 Date of Pronouncement: 21.11.2025 ORDER Per Satbeer Singh Godar…

Saini Co-Operative Tharift and Credit Society Ltd, Delhi vs. ITO Ward-48(1), Delhi

In the result, the appeal is allowed

ITA 4260/DEL/2025[2016-17]Status: DisposedITAT Delhi21 Nov 2025AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. V. Rajakumar, AdvFor Respondent: Sh. Jitender Singh, CIT-DR

Section 80Section 80PSection 80P(2)(a)

Income Tax Officer, Kota vs. Kota Karamachari Sahakari Samiti Limited, Kota

Appeal is allowed

ITA 1432/JPR/2025[2018-19]Status: DisposedITAT Jaipur20 Nov 2025AY 2018-19

For Appellant: Shri P.C.Parwal, FCAFor Respondent: Sh. Rajesh Ojha, CIT

Section 143(1)Section 143(2)Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…ctible from the gross total income under Section 80P(2)(a)(i) of the Income Tax Act, 1961. Further, Hon'ble High Court of Gujarat in the case of State Bank of India vs. CIT (72 Taxmann.com 64), Hon'ble High Court of Karnataka in the case of PCIT vs. Totagars (83 Taxmann.com 140) (Date of order 16.06.2017), Hon'ble High Court of Punjab and Haryana in the case of CIT vs. Punjab State Co-op Agricultural Development Bank Ltd. (76 Taxmann.com 307), Hon'ble High Court of Calcutta in the case of CIT vs. South Eastern Railway Employee's Co-op Credit Society (73) taxmann.com 123-Calcutta) has taken similar view. From the…

Gmedapadu Pacs, Gmedapadu vs. ITO, Ward-1, Kakinada

ITA 574/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam19 Nov 2025AY 2020-21

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.574/Viz/2025 ("नधा"रण वष"/Assessment Year: 2020-21) G Medapadu Pacs, Vs. Income Tax Officer, East Godavari District, Ward-1, Andhra Pradesh. Kakinada. Pan: Aaaag8455A (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Sri Kss Sarma, Ca राज" व "वारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई क" तार"ख/Date Of 16/10/2025 Hearing: घोषणा क" तार"ख/Date Of 14/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M:

For Appellant: Sri KSS Sarma, CAFor Respondent: Dr. Aparna Villuri, Sr. AR

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

…आयकर अपील"य अ"धकरण, "वशाखपटनम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam, “DIVN” Bench, Visakhapatnam Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.574/Viz/2025 ("नधा"रण वष"/Assessment Year: 2020-21) G MEDAPADU PACS, Vs. Income Tax Officer, East Godavari District, Ward-1, Andhra Pradesh. Kakinada. PAN: AAAAG8455A (Appellant) (Respondent) "नधा"रती "वारा/Assessee by: Sri KSS Sarma, CA राज" व "वारा/Revenue by: Dr. Aparna Villuri, Sr. AR सुनवाई क" तार"ख/Date of 16/10/2025 Hearing: घोषणा क" तार"ख/Date of 14/11/2025 Pronouncement: आदेश / ORDER PER. R…

Mumbai Mint Employees Cooperative Credit Society Ltd, Mumbai vs. Income Tax Officer 17 2 4 Mumbai, Mumbai

In the result, the assessee’s appeal is allowed

ITA 5706/MUM/2025[2017-18]Status: DisposedITAT Mumbai17 Nov 2025AY 2017-18

Bench: Shri Narender Kumar Choudhryassessment Year: 2017-18 M/S. Mumbai Mint Income Tax Officer- Employees’ Co-Operative 17(2)(4), Credit Society Ltd., Room No.112, 1St Floor, Vs. I.G. Mint, S.B. Road, Fort, Kautilya Bhavan, Mumbai – 400 001 C-41 To C-43, G Block, Pan: Aaaat8304P Bandra (East), Mumbai - 400061 (Appellant) (Respondent) Present For: Assessee By : Shri Mandar Vaidya, Ld. A.R. Revenue By : Shri Praveen K. Srivastav, Ld. Sr. D.R. Date Of Hearing : 17.11.2025 Date Of Pronouncement : 17.11.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 05.08.2025, Impugned Herein, Passed By The Ld. Commissioner Of Income Tax, (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2017- 18. 2. In This Case, The Assessee Has Claimed Deduction U/S 80P Of The Act To Tune Of Rs.17,05,275/- Being Income Earned From Co- Operative Banks, By Filing Return Of Income On 01.11.2017 Declaring Income As Rs. “Nil”. The Ao Vide Assessment Order Dated 15.12.2019, Disallowed The Said Deduction Claimed By Holding That Benefit On The Amount Of Rs.17,05,275/- U/S 80P(2)(A)(I) Or 80P2(D)

For Appellant: Shri Mandar Vaidya, Ld. A.RFor Respondent: Shri Praveen K. Srivastav, Ld. Sr. D.R

Section 250Section 80PSection 80P(1)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2017-18 M/s. Mumbai Mint Income Tax Officer- Employees’ Co-Operative 17(2)(4), Credit Society Ltd., Room No.112, 1st Floor, Vs. I.G. Mint, S.B. Road, Fort, Kautilya Bhavan, Mumbai – 400 001 C-41 to C-43, G Block, PAN: AAAAT8304P Bandra (East), Mumbai - 400061 (Appellant) (Respondent) Present for: Assessee by : Shri Mandar Vaidya, Ld. A.R. Revenue by : Shri Praveen K. Srivastav, Ld. Sr. D.R. Date of Hearing : 17.11.2025 Date of Pronouncement : 17.11.2025 O R D E R Per : Narender K…

The Farmer Bank Staff Co-Operative Society Ltd, Fort, Mumbai vs. Income Tax Officer, Piramal Chambers

ITA 5686/MUM/2025[2018-19]Status: DisposedITAT Mumbai06 Nov 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Sushant Alme, Ld. A.RFor Respondent: Ms. Kavitha Kaushik, Ld. Sr. D.R

Section 119(2)(b)Section 139Section 139(1)Section 143(3)Section 147Section 250Section 80ASection 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 5686/Mum/2025 Assessment Year: 2018-19 M/s. The Farmer Bank Staff Co-operative Society Ltd., 9, Sir Vitthaldas Thakkarey Smruti Bhavan, Maharashtra State Co-operative Bank Ltd., Maharashtra Chamber of Commerce Lane, Fort, Mumbai - 400001 PAN: AAATT3162A (Appellant) Vs. Income Tax Officer, Circle 19(3), Piramal Chambers, Mumbai - 400012 (Respondent) Present for: Assessee by : Shri Sushant Alme, Ld. A.R. Revenue by : Ms. Kavitha Kaushik, Ld. Sr. D.…

DCIT, Circle-2(1)(1), Surat vs. The Surat Vankar Sahkari Sangh Limited, Surat

In the result, the appeal of the revenue is dismissed

ITA 77/SRT/2025[2017-18]Status: DisposedITAT Surat31 Oct 2025AY 2017-18

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.77/Srt/2025 Assessment Year: (2017-18) (Hybrid Hearing) Dcit, Vs. The Surat Vankar Sahkari Sangh Circle – 2(1)(1), Limited, Surat Opp – Reshamwala Market, Ring Road, Surat - 395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3159L (Appellant) (Respondent) Appellant By Shri Ravi Kant Gupta, Cit-Dr Respondent By Shri Hiren Vepari, Ca Date Of Hearing 19/08/2025 Date Of Pronouncement 30/10/2025

Section 143(2)Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.77/SRT/2025 Assessment Year: (2017-18) (Hybrid Hearing) DCIT, Vs. The Surat Vankar Sahkari Sangh Circle – 2(1)(1), Limited, Surat Opp – Reshamwala Market, Ring Road, Surat - 395002 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAAT3159L (Appellant) (Respondent) Appellant by Shri Ravi Kant Gupta, CIT-DR Respondent by Shri Hiren Vepari, CA Date of Hearing 19/08/2025 Date of Pronouncement 30/10/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This…

Income Tax Officer, Ward-1(2)(4), Meerut vs. Maliyana Cooperative Cane Developement Union, Gorakhpur

Appeal is dismissed

ITA 3706/DEL/2023[2018-19]Status: DisposedITAT Delhi29 Oct 2025AY 2018-19

Bench: Ms. Madhumita Roy & Shri Naveen Chandraasstt. Yr: 2018-19

Section 143(3)Section 57Section 80P(2)(a)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Asstt. Yr: 2018-19 Income Tax Officer, Vs Maliyana Cooperative Cane Ward-1(2)(4), Meerut. Development Union, Gorakhpur. C/o D.S. Kohli, FF-06, Narayan Tower, Gandhi Ashram Lane, Gorakhpur-273001. PAN: AAAAM 6185 F APPELLANT RESPONDENT Assessee represented by None Department represented by None )Adjournment Application by Revenue) Date of hearing 12.08.2025 Date of pronouncement 29.10.2025 O R D E R PER Ms. MADHUMITA ROY, JM: The instant appeal filed by the Reven…

Kca Cooperative Credit Society Ltd, Mumbai vs. ITO Ward 22(2)(1), Piramal Chambers

ITA 3368/MUM/2025[2020-21]Status: DisposedITAT Mumbai09 Oct 2025AY 2020-21

Bench: Smt Beena Pillai, Jm & Ms Padmavathy S, Am

Section 143(1)Section 2(19)Section 250Section 80PSection 80P(1)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SMT BEENA PILLAI, JM & MS PADMAVATHY S, AM I.T.A. No. 3368/Mum/2025 (Assessment Year: 2020-21) KCA Cooperative Credit Society Ltd., 2, Krishna CHS Ltd. St. Anthonys Road, Kalina, Santacruz East, Mumbai-400055. PAN: AABAK0750F ITO Ward-22(2)(1), Lower Parel, Mumbai-400012. Vs. Appellant) : Respondent) Assessee by Revenue by Date of Hearing Date of Pronouncement Shri N. G. Rao, AR Shri Rajesh Sakhandande, SR-DR 30.09.2025 09.10.2025 ORDER Per Padmavathy S. AM: This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals)…

Bhaskara Employees Credit Co-Operative Society Limited, Bengaluru vs. Income Tax Officer, Ward-4(2)(2), Bangalore

ITA 1048/BANG/2025[2017-18]Status: DisposedITAT Bangalore30 Sept 2025AY 2017-18

Bench: Shri Prashant Maharishiassessment Year : 2017-18

For Appellant: Shri Siva Prasad Reddy, ITPFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for the Revenue

Section 143(3)Section 80Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT Assessment year : 2017-18 Bhaskara Employees Credit Vs. The Income Tax Officer, Co-operative Society Ltd., Ward 4(2)(2), ISRO Satellite Centre, Airport Road, Bengaluru. Vimanapura Post, Bengaluru – 560 017. PAN: AAATB 1577B APPELLANT RESPONDENT Appellant by : Shri Siva Prasad Reddy, ITP. Respondent by : Shri Ganesh R. Ghale, Standing Counsel for the Revenue. Date of hearing : 23.09.2025 Date of Pronouncement : 30.09.2025 O R D E R 1. This appeal is filed by Bhaskara Employees Credit Co-operative Soci…

Elco Arcade Res and Non Res. Premises Co Op Society Limited, Mumbai vs. ITO Ward 23(1)(3), Mumbai

In the result, appeal filed by the assessee is allowed for statistical purposesin above terms

ITA 4481/MUM/2025[2017-18]Status: DisposedITAT Mumbai23 Sept 2025AY 2017-18

Bench: Shriom Prakash Kant & Shri Raj Kumar Chauhanelco Arcade Res & Non Res Ito 23(1)(3), Premisies Co-Operative Society Vs. Piramal Chamber, Ltd. Mumbai – 400 012 Elco Arcade, Hill Road, Bandra West, Mumbai-400 050 Pan: Aaaae8544N (Appellant) (Respondent) Assessee Represented By : Shripratik Jain, Ld. Ar Department Represented By : Shri Pushkarajbhangepatil, Ld. Dr Date Of Conclusion Of Hearing : 13.08.2025 Date Of Pronouncement : 23.09.2025

Section 142(1)Section 143(2)Section 250Section 80Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRIOM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Elco Arcade Res and Non Res ITO 23(1)(3), Premisies Co-Operative Society Vs. Piramal Chamber, Ltd. Mumbai – 400 012 Elco Arcade, Hill Road, Bandra West, Mumbai-400 050 PAN: AAAAE8544N (Appellant) (Respondent) Assessee Represented by : ShriPratik Jain, Ld. AR Department Represented by : Shri PushkarajBhangepatil, Ld. DR Date of conclusion of Hearing : 13.08.2025 Date of Pronouncement : 23.09.2025 O R D E R PER RAJ KUMAR CHAUHAN (J.M.): 1. This appeal is filed by…

Shree Datta Nagari Sahakari Pat Sanstha, Sangli vs. ITO Ward-5, Sangli

In the result, both the appeals of the assessee for AY 2018-19 (ITA

ITA 626/PUN/2025[2018-19]Status: DisposedITAT Pune22 Sept 2025AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Sarang S. GudhateFor Respondent: Shri Ramnath P. Murkunde

Section 139(1)Section 142(1)Section 56Section 80Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.626 & 625/PUN/2025 धििाारण वर्ा / Assessment Years : 2018-19 & 2020-21 Shree Datta Nagari Sahakari Pat Sanstha, ITO, Ward-5, Sangli Urun, Islampur, Sangli-415409 Vs. PAN : AAAAS8250R अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Sarang S. Gudhate Department by : Shri Ramnath P. Murkunde Date of hearing : 15-07-2025 Date of 22-09-2025 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The above t…

Shree Datta Nagari Sahakari Pat Sanstha, Sangli vs. ITO Ward-5, Sangli

In the result, both the appeals of the assessee for AY 2018-19 (ITA

ITA 625/PUN/2025[2020-21]Status: DisposedITAT Pune22 Sept 2025AY 2020-21

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Sarang S. GudhateFor Respondent: Shri Ramnath P. Murkunde

Section 139(1)Section 142(1)Section 56Section 80Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

Thane Zilla Vidyasevak Sahakari Patpedhi Ltd, Mumbai vs. ITO, Ward 3(4), Mumbai

In the result, the appeal of the assessee is allowed

ITA 4900/MUM/2025[2018-19]Status: DisposedITAT Mumbai18 Sept 2025AY 2018-19

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhrithane Zilla Vidyasevak Vs. Commissioner Of Income Sahakari Patpedhi Ltd. Tax (Appeals), National Through Mr. Sudhir Evram Faceless Appeal Centre/ Ghagas Chairman 1St Floor, Ward 3(4) Sundera Plaza, Near Sanai Ashar It Park, Neheru Mangal Hall, Kalyan (West), Nagar, Wagle Industrial Kalyan-421301. Estate, Thane West, Thane- 400604. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadft4365L Appellant .. Respondent

For Appellant: Shri Shekhar Parwardhan, CAFor Respondent: Shri Hemanshu Joshi, Sr. DR

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

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER Thane Zilla Vidyasevak Vs. Commissioner of Income Sahakari Patpedhi Ltd. Tax (Appeals), National Through Mr. Sudhir evram Faceless Appeal Centre/ Ghagas Chairman 1st Floor, Ward 3(4) Sundera Plaza, Near Sanai Ashar IT Park, Neheru Mangal Hall, Kalyan (West), Nagar, Wagle Industrial Kalyan-421301. Estate, Thane West, Thane- 400604. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADFT4365L Appellant .. Respondent Appellant by : Shri Shekhar Parwardhan, CA Respondent by : Shri Hemanshu…