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

Income Tax Officer, Ward-7(2)(1), Bengaluru, Bangalore vs. M/S. Bangalore Credit Co-Operative Society Limited, Bangalore

ITA 2348/BANG/2024[2020-21]Status: DisposedITAT Bangalore30 Jun 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Sandeep Chalapathy, A.RFor Respondent: Smt. Neha Sahay, D.R

Section 250

…ITA Nos.2347 & 2348/Bang/2024& CO Nos.4 & 5/Bang/2025 M/s. Bangalore Credit Co-operative Society Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. 2347 & 2348/Bang/2024 Assessment Years : 2018-19 & 2020-21 M/s. Bangalore Credit Co-operative Society Ltd ITO #723/1, New No.37/1, 10th Main, Ward-7(2)(1) Vs. 36th Cross, Jayanagar 4th Block Bangalore Bangalore 560 011 PAN NO :AAAAB1598B APPELLANT RESPONDENT CO Nos.4 & 5/Bang/2025 Assessment Years: 2018-19 & 2020-21 M/s. Bangalore Credit Co-operativ…

Income-Tax Officer, Ward-7(2)(1), Bengaluru vs. M/S. Bangalore Credit Co-Operative Society Limited, Bengaluru

ITA 2347/BANG/2024[2018-19]Status: DisposedITAT Bangalore30 Jun 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Respondent: Sri Sandeep Chalapathy, A.R

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

…ITA Nos.2347 & 2348/Bang/2024 & CO Nos.4 & 5/Bang/2025 M/s. Bangalore Credit Co-operative Society Ltd., Bangalore “A”BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.2347 & 2348/Bang/2024 Assessment Years : 2018-19 & 2020-21 APPELLANT RESPONDENT M/s. Bangalore Credit Co-operative Society Ltd #723/1, New No.37/1, 10th Main, Vs.36th Cross, Jayanagar 4th Block Bangalore 560 011 PAN NO:AAAAB1598B ITO Ward-7(2)(1) Bangalore CO Nos.4 & 5/Bang/2025 Assessment Years: 2018-19 & 2020-21 APPELLANT RESPONDENT M/s. Bangalore Credit Co-operative Society Ltd #723/1,…

Shri Saibaba Bahuuddeshiya Nagrik Credit Co-Operative Society, Nagpur vs. ITO Ward (3)(4), Nagpur

ITA 194/NAG/2025[2020-21]Status: DisposedITAT Nagpur26 Jun 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR “SMC" BENCH :: NAGPUR BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA No.194/NAG/2025 (Assessment Year: 2020-21) Shri Saibaba Bahuuddeshiya Nagrik Credit Co-operative Society, Ward No.4, Khaperkheda Sant Nagar, Saoner, Nagpur-441102 PAN: AAMAS 6794 E (Appellant) Vs. ITO, Ward-3(4), Nagpur. (Respondent) Present for: Assessee by Revenue by Date of Hearing Date of Pronouncement : Ms. Mrudul Bhusari, Ld. Advocate. : Shri Surjit Kumar Saha, Ld. Sr.D.R. : 26.06.2025 : 26.06.2025 ORDER This appeal has been preferred by the Assessee against the order dated 16/01/2022…

B.S.N.L Employees Junior Co Operative Creidt Society Limited, Mumbai vs. ITO Ward 17(1)(2), Mumbai

In the result, the appeal by the assessee is partly allowed

ITA 3264/MUM/2025[2018-19]Status: DisposedITAT Mumbai26 Jun 2025AY 2018-19

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailbsnl Employees Junior Co-Operative Credit Society Ltd., 1St Floor, Bsnl Office Of Cto, M.G. Road, Fort Mumbai, ............... Appellant Mumbai - 400001 Pan : Aaaat8885H V/S Ito – 17(1)(2), Room No.109, 1St Floor Kautilya Bhavan, ……………… Respondent C-41 To C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai - 400051 Assessee By : Shri Shekhar Patwardhan Revenue By : Shri Bhagirath Ramawat, Sr. Dr

For Appellant: Shri Shekhar PatwardhanFor Respondent: Shri Bhagirath Ramawat, Sr. DR

Section 250Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K(SMC)” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER BSNL Employees Junior Co-operative Credit Society Ltd., 1st Floor, BSNL Office of CTO, M.G. Road, Fort Mumbai, ............... Appellant Mumbai - 400001 PAN : AAAAT8885H v/s ITO – 17(1)(2), Room No.109, 1st Floor Kautilya Bhavan, ……………… Respondent C-41 to C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai - 400051 Assessee by : Shri Shekhar Patwardhan Revenue by : Shri Bhagirath Ramawat, Sr. DR Date of Hearing – 23/06/2025 Date of Order - 26/06/202…

Ramjharukha Co-Op Housing Society Limited, Mumbai vs. The Principal Commissioner of Income Tax, PCIT 20, Mumbai

In the result, appeal of the assessee is allowed

ITA 2627/MUM/2025[2020-21]Status: DisposedITAT Mumbai19 Jun 2025AY 2020-21

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) Ramjharukha Co-Op Housing Society Pr. Commissioner Of Income Limited, Vs Tax -20, Mumbai. 1, S V Road, Andheri (West), Mumbai – 400058. [Pan No. Aaaar1629M] Appellant / Assessee Respondent / Revenue

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) Ramjharukha Co-Op Housing Society Pr. Commissioner of Income Limited, Vs Tax -20, Mumbai. 1, S V Road, Andheri (West), Mumbai – 400058. [PAN No. AAAAR1629M] Appellant / Assessee Respondent / Revenue Assessee by Sh. Kunal D. Lunawat, Advocate Revenue by Sh. Uma Shankar Prasad, CIT-DR Date of hearing 18.06.2025 Date of pronouncement 19.06.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee is direc…

The DCIT, Cir-3(2) Gangtok, Gangtok Sikkim vs. Sikkim State Cooperative Supply and Marketing Federation Limited, Gangtok Sikkim

ITA 1583/KOL/2024[2020-21]Status: DisposedITAT Kolkata18 Jun 2025AY 2020-21

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 250Section 80P

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 1582 & 1583/KOL/2024 Assessment Years: 2018-19 & 2020-21 Deputy Commissioner of Income Sikkim State Cooperative Tax, Cir-3(2), Gangtok Supply and Marketing Vs. Federation Limited (Appellant) (Respondent) PAN: AADAS4451M Appearances: Department represented by : Sailen Samadder, Add. CIT, Sr. DR. Assessee represented by : A.…

Deputy Commissioner of Income Tax, Cir-3(2), Gangtok, Gangtok Sikkim vs. Sikkim State Cooperative Supply and Marketing Federation Limited, Gangtok Sikkim

ITA 1582/KOL/2024[2018-19]Status: DisposedITAT Kolkata18 Jun 2025AY 2018-19

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 250Section 80P

Bhatadi Opencast Karmachari Sahakari Patsanstha Maryadit, Bhatadi, Chandrapur vs. ITO Ward-1, Chandrapur

In the result, appeal of the assessee is allowed

ITA 89/NAG/2025[2018-19]Status: DisposedITAT Nagpur17 Jun 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry

For Appellant: Ms. Veena Agrawal, CAFor Respondent: Shri Anand Nagrale, Sr.DR

Section 2(19)Section 250Section 70Section 80PSection 80P(1)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR “SMC” BENCH : NAGPUR BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER I.T.A.No. 89/NAG/2025 (Assessment Year 2018-19) Bhatadi Opencast ITO, Ward-1(1), Karmachari Sahakari Chandrapur. Patsanstha Maryadit Bhatadi, Near Bhatadi Project Sub–Area Office, Bhatadi vs. Chandrapur, Maharashtra. PAN : AABAB 1466 F (Appellant) (Respondent) For Assessee : Ms. Veena Agrawal, CA (Amicus curiae) For Revenue : Shri Anand Nagrale, Sr.DR Date of Hearing : 17.06.2025 Date of Pronouncement : 17.06.2025 ORDER This appeal has been preferred by the assessee against the order dated 1…

Sagar Tech Plaza A Premises Co-Op Society Ltd, Mumbai vs. Income Tax Department, Bandra Mumbai

In the result, the Assessee’s appeals are allowed

ITA 2687/MUM/2025[2022-23]Status: DisposedITAT Mumbai11 Jun 2025AY 2022-23

Bench: Shri Narender Kumar Choudhryassessment Year: 2019-20 & Assessment Year: 2022-23

For Appellant: Shri Virat Doshi, Ld.ARFor Respondent: Shri Kavan Limbasiya, Ld. Sr.D.R

Section 2(19)Section 250Section 80(2)(d)Section 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: 2019-20 & Assessment Year: 2022-23 M/s. Sagar Tech Plaza A Income-tax Officer, Premises Co-op Society Ltd Mum-W-(401)(94) Vs. Ground Floor, Sakinaka Andheri Kautilya Bhavan, Kurla Road, Mumbai- 400072 Mumbai-400051 PAN: AAEAS5654D (Appellant) (Respondent) Present for: Assessee by : Shri Virat Doshi, Ld.AR Revenue by : Shri Kavan Limbasiya, Ld. Sr.D.R. Date of Hearing : 11.06.2025 Date of Pronouncement : 11.06.2025 O R D E R Per : Narender Kumar Choudhry, Judicial Member: T…

Sagar Tech Plaza A Premises Co Op Society Ltd, Mumbai vs. Income Tax Department, Bandra Mumbai

In the result, the Assessee’s appeals are allowed

ITA 2686/MUM/2025[2019-20]Status: DisposedITAT Mumbai11 Jun 2025AY 2019-20

Bench: Shri Narender Kumar Choudhryassessment Year: 2019-20 & Assessment Year: 2022-23

For Appellant: Shri Virat Doshi, Ld.ARFor Respondent: Shri Kavan Limbasiya, Ld. Sr.D.R

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

Rajmala Premises Co-Operative Society Ltd, Mumbai vs. ITO Ward 19(3)(1), Mumbai

In the result appeal filed by the assessee stands allowed

ITA 2706/MUM/2025[2018-19]Status: DisposedITAT Mumbai10 Jun 2025AY 2018-19

Bench: Shri Narender Kumar Choudhryassessment Year: 2018-19

For Appellant: Shri Aditya Ramchandran, Ld. ARFor Respondent: Shri Kavan Limbasiya,Ld. Sr.D.R

Section 154Section 234ASection 250Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2018-19 Rajmala Premises ITO, Ward 19(3)(1), Cooperative Society Ltd. Mumbai Ground floor,87B, Rajmala Room No. 610, Piramal Vs. premises Cooperative Society Chambers, Lalbaug, Ltd, Nepean Sea Road, Malabar Mumbai- 400012 Hill,Mumbai-400006. PAN: AABAR3838F (Appellant) (Respondent) Present for: Assessee by : Shri Aditya Ramchandran, Ld. AR Revenue by : Shri Kavan Limbasiya,Ld. Sr.D.R. Date of Hearing : 10.06.2025 Date of Pronouncement : 10.06.2025 O R D E R Per : Narender K…

The Bank of Rajasthan Employees Credit & Thirft Cooperative Society Limited, Jaipur vs. ACIT, Circle-1, Jaipur

In the results appeal of the assessee in ITA No

ITA 213/JPR/2025[2010-2011]Status: DisposedITAT Jaipur04 Jun 2025AY 2010-2011

For Appellant: Sh. Mukesh Goyal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT

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

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA No. 213/JP/2025 निर्धारण वर्ष / Assessment Year : 2010-11 The Bank of Rajasthan Employees Credit & Thrift Cooperative Society Limited, 123 Raj Building, Bank of Rajasthan Building Johari Bazar, Jaipur बनाम Vs. ACIT, Circle-01, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AABAT 3910 C अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धा…

Parag Nagari Sahakari Patsanstha, Maryadit, Pune vs. ITO, Ward-10(1), Pune

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

ITA 247/PUN/2025[2018-19]Status: DisposedITAT Pune03 Jun 2025AY 2018-19

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Abhay AvachatFor Respondent: Shri A. D. Kulkarni

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.247/PUN/2025 िनधा"रण वष" / Assessment Year : 2018-19 Parag Nagari Sahakari Vs. ITO, Ward-10(1), Pune. Patsanstha Maryadit, At Post Manchar, Taluka Ambegaon, Pune Nasik Road, Manchar, Pune- 410503. PAN : AAEAP1251D Appellant Respondent Assessee by : Shri Abhay Avachat Revenue by : Shri A. D. Kulkarni Date of hearing : 01.04.2025 Date of pronouncement : 03.06.2025 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against…

Belve Vyavasaya Seva Sahakari Sangha Limited, Udupi vs. Income Tax Officer, Ward-2, Udupi

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

ITA 818/BANG/2024[2013-14]Status: DisposedITAT Bangalore02 Jun 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Mahesh R Uppin, AdvocateFor Respondent: Smt. Neha Sahay, JCIT (DR)

Section 139(1)Section 142(1)Section 143(3)Section 144Section 148Section 263Section 56Section 80A(5)Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 817 & 818/Bang/2024 Assessment Year: 2013-14 Belve Vyavasaya Seva Sahakari Sangha Vs. The Income Tax Officer, Ltd., Ward – 2, Udupi. Belve, Hebri Taluk, Udupi District. . PAN – AAAAB 1636 N APPELLANT RESPONDENT Assessee by : Shri Mahesh R Uppin, Advocate Revenue by : Smt. Neha Sahay, JCIT (DR) Date of hearing : 16.04.2025 Date of Pronouncement : 02.06.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: These appeals filed by the assessee are against the orde…

Belve Vyavasaya Seva Sahakari Sangha Limited, Udupi vs. Income Tax Officer, Ward-2, Udupi

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

ITA 817/BANG/2024[2013-14]Status: DisposedITAT Bangalore02 Jun 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Mahesh R Uppin, AdvocateFor Respondent: Smt. Neha Sahay, JCIT (DR)

Section 139(1)Section 142(1)Section 143(3)Section 144Section 148Section 263Section 56Section 80A(5)Section 80PSection 80P(2)(a)

Parsi Salsette Bldg No. 1 Chs Limited, Mumbai vs. Income Tax Officer 24(3)(1), Mumbai

Accordingly, Ground No. II raised by the Assessee is allowed and as a result, Ground No

ITA 1734/MUM/2025[2021-22]Status: DisposedITAT Mumbai27 May 2025AY 2021-22

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Haridas BhatFor Respondent: Shri Akhtar Hussain Ansari

Section 143(1)Section 143(3)Section 80Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H (SMC)” BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Parsi Salsette Bldg No. 1 CHS Limited Bldg. No.1, Salsette, Off Jijamata Road, Andheri East, Chakala MIDC S.O., Mumbai - 400093. Maharashtra. [PAN:AAABP0409Q] …………. Appellant Vs Income Tax Officer 24(3)(1), Mumbai Piramal Chamber, Mumbai – 400012. Maharashtra …………. Respondent Appearance For the Appellant/Assessee : Shri Haridas Bhat For the Respondent/Department : Shri Akhtar Hussain Ansari Date Conclusion of hearing : 24.04.2025 Pronouncement of order : 27.05.2025 O R D E R […

Mulund Samata Co-Op Hsg Soc Ltd., Mumbai vs. ITO, Ward-41(2)(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 6432/MUM/2024[2021-22]Status: DisposedITAT Mumbai15 May 2025AY 2021-22

Bench: Shri Pawan Singh & Shri Girish Agrawalassessment Year: 2021-22

For Appellant: Shri Ashutosh Patare, AdvocateFor Respondent: Shri Nihar Ranjan Samal, Sr. DR

Section 143(1)Section 154Section 249Section 3Section 5Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2021-22 Mulund Samata Co-operative Income-tax Officer, Housing Society Ltd., Ward 41(2)(3), Hindustan Chowk, Mumbai Vs. Mulund Colony, Mulund (West), Mumbai – 400 080 (PAN : AABAN3165A) (Appellant) (Respondent) Present for: Assessee : Shri Ashutosh Patare, Advocate Revenue : Shri Nihar Ranjan Samal, Sr. DR Date of Hearing : 18.03.2025 Date of Pronouncement : 15.05.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by assessee is agai…

Samarth Surksha Rakshak Co-Op Credit Society Ltd, Sanpada vs. Income Tax Officer, Navi Mumbai

In the result, both the appeals of the assessee are allowed

ITA 5497/MUM/2024[2020-2021]Status: DisposedITAT Mumbai14 May 2025AY 2020-2021

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Prashant Ghumare, AdvocateFor Respondent: Shri Nihar Ranjan Samal, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 5496 and 5497/MUM/2024 Assessment Years: 2018-19 and 2020-21 Samarth Surksha Rakshak Co-op Income-tax Officer, Credit Society Ltd., Ward 28.3.1, Shop No. 23, Shantiniketan Navi Mumbai Vs. Housing Society, 30/A, Balaji Tower, Sanpada East, Thane, Maharashtra, 400705. (Appellant) (Respondent) Present for: Assessee : Shri Prashant Ghumare, Advocate Revenue : Shri Nihar Ranjan Samal, Sr. DR Date of Hearing : 20.03.2025 Date of Pronouncement : 14.05.2025 O R D E R PE…

Samarth Surksha Rakshak Co-Op Credit Society Ltd, Sanpada vs. Income Tax Officer, Navi Mumbai

In the result, both the appeals of the assessee are allowed

ITA 5496/MUM/2024[2018-19]Status: DisposedITAT Mumbai14 May 2025AY 2018-19

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Prashant Ghumare, AdvocateFor Respondent: Shri Nihar Ranjan Samal, Sr. DR

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

The Secondary Teachers Co-Operative Credit Society Limtied, Dharwad vs. Income Tax Officer, Ward-1(1), Hubli

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

ITA 2383/BANG/2024[2021-22]Status: DisposedITAT Bangalore05 May 2025AY 2021-22

Bench: Shri Waseem Ahmedassessment Year: 2021-22

For Appellant: Shri Atul Alur, AdvocateFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept

Section 57(2)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year: 2021-22 The Secondary Teachers CO-Op Credit Vs. The Income Tax Officer, Society Ltd Dharwad, Ward – 1(1), Hubli. 5 & 6 Maruti Complex, Sangam Circle, Line Bazaar, . Dharwad – 580 001. PAN – AAIAT 1705 A APPELLANT RESPONDENT Assessee by : Shri Atul Alur, Advocate Revenue by : Shri Ganesh R Gale, Standing Counsel for Dept. (DR) Date of hearing : 04.03.2025 Date of Pronouncement : 05.05.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the…