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 366,314 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 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

M/S Co-Operative Cane Development Union Ltd., Lakhimpur-Kheri vs. Income Tax Officer-I, Lakhimpur -Kheri

ITA 394/LKW/2019[2016-17]Status: DisposedITAT Lucknow30 Apr 2025AY 2016-17

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

For Appellant: Revenue byFor Respondent: Date of hearing

Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’ BENCH, LUCKNOW BEFORE SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA No.37/Lkw/2022, ITA No.15/Lkw/2023 & ITA No.394/ Lkw/2019 Α.Υ. 2017-18, 2018-19 & 2016-17 M/s Cooperative Cane Development vs. Income Tax Officer, Union Ltd., Gola Gokaran Nath, Lakhimpur Kheri, U.P. PAN:AAAAC1960A (Appellant) Assessee by: Revenue by: Date of hearing: Date of pronouncement: Range-3(4), Lakhimpur Kheri, U.P. (Respondent) Sh. Shubham Rastogi, C.A. Sh. Sanjeev Krishna Sharma, Addl CIT DR 20.03.2025 30.04.2025 ORDER PER NIKHIL CHOUDHARY, A.M.: These th…

Pathare Prabhu Cooperative Housing Society Ltd, Mumbai vs. Income Tax Officer, Mumbai

In the result, appeal of the assessee is allowed

ITA 591/MUM/2025[2012-2013]Status: DisposedITAT Mumbai30 Apr 2025AY 2012-2013

Bench: Shri Pawan Singh & Shri Girish Agrawalassessment Year: 2012-13

For Appellant: Shri Prashant Chapekar, CAFor Respondent: Shri Nihar Ranjan Samal, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2012-13 Pathare Prabhu Cooperative Income-tax Officer, Housing Society Ltd., Ward 22(2)(1), Plot No. 340, 12th Road, Mumbai Vs. Prabhu Nagar, Khar (West), Mumbai – 400052 (PAN : AAAAP4549G) (Appellant) (Respondent) Present for: Assessee : Shri Prashant Chapekar, CA Revenue : Shri Nihar Ranjan Samal, Sr. DR Date of Hearing : 19.03.2025 Date of Pronouncement : 30.04.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by assessee is agai…

Beejady Fishermen Co-Op. Society Limited, Udupi vs. Income Tax Officer, Ward-1., Udupi

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

ITA 2197/BANG/2024[2020-21]Status: DisposedITAT Bangalore21 Apr 2025AY 2020-21

Bench: Shri Waseem Ahmed

For Appellant: Shri Mahesh R Uppin, AdvocateFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept

Section 143(2)Section 57Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No.2196 & 2197/Bang/2024 Assessment Year: 2018-19 & 2020-21 Beejady Fishermen Co-operative Society Vs. The Income Tax Officer, Ltd., Ward – 1 & TPS, Udupi. Beejady, Koteshwara, Kundapura – 576 222. PAN – AACAB 9007 H APPELLANT RESPONDENT Assessee by : Shri Mahesh R Uppin, Advocate Revenue by : Shri Ganesh R Gale, Standing Counsel for Dept. (DR) Date of hearing : 13.02.2025 Date of Pronouncement : 21.04.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: These appeals filed by the assessee are agai…

Beejady Fishermen Co-Operative Society Limited, Kundapura vs. Income Tax Officer, Ward-1 & Tps, Udupi

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

ITA 2196/BANG/2024[2018-19]Status: DisposedITAT Bangalore21 Apr 2025AY 2018-19

Bench: Shri Waseem Ahmed

For Appellant: Shri Mahesh R Uppin, AdvocateFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept

Section 143(2)Section 57Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

Shree Gajanan Sahakari Patpedhi Ltd, Mumbai vs. ITO -22(3)(2), Mumbai

In the result, the grounds of appeal raised by the assessee are allowed

ITA 421/MUM/2025[2017-18]Status: DisposedITAT Mumbai27 Mar 2025AY 2017-18

Bench: Shri Pawan Singhshri Girish Agrawalshree Gajanan Sahakari Patpedhi Ltd., 225/20, F.Imi Chs Ltd. Maharashtra High School Ground, Delisle Road Curry Road, Mumbai - 400013 Pan No. Aagas5954C ……………. Appellant

For Appellant: Shri Vishal Kumbhar-CA/ ARFor Respondent: Shri Rajesh Meshram, Sr. DR

Section 250Section 254(1)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Shree Gajanan Sahakari Patpedhi Ltd., 225/20, F.IMI CHS Ltd. Maharashtra High School Ground, Delisle Road Curry Road, Mumbai - 400013 PAN No. AAGAS5954C ……………. Appellant Versus ITO – 22(3)(2), Room No.306, 3rd Floor, Piramal Chambers, Mumbai-400013 ……………. Respondent Assessee by : Shri Vishal Kumbhar-CA/ AR Revenue by : Shri Rajesh Meshram, Sr. DR Date of Hearing – 26/03/2025 Date of Order – 27/03/2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL M…

Ekta Sahakari Patpedhi Maryadit, Virar vs. Income Tax Officer, Assessment Unit, New Delhi

In the result, both the above appeals are allowed

ITA 106/MUM/2025[2020-21]Status: DisposedITAT Mumbai10 Mar 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Bhupendra Shah, ARFor Respondent: Shri Manish Ajudiya (Sr. DR)

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

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 105/MUM/2025 (A.Y. 2018-19) ITA No. 106/MUM/2025 (A.Y. 2020-21) Ekta Sahakari Patpedhi Maryadit v/s. Income Tax Officer, Assessment Unit,Ward 4(4),Ashar IT Park, Road No. 16/Z, Nehru Nagar, Wagle Industrial Estate, 400 604, Maharashtra Shirley - Agashi Near Shirley Church, Post Agashi Tal Vasai Palghar, 401301, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAAE2886M Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Bhupendra Shah, AR Res…

Ekta Sahakari Patpedhi Maryadit, Virar vs. Income Tax Officer, Assessment Unit, New Delhi

In the result, both the above appeals are allowed

ITA 105/MUM/2025[2018-19]Status: DisposedITAT Mumbai10 Mar 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Bhupendra Shah, ARFor Respondent: Shri Manish Ajudiya (Sr. DR)

Section 143Section 143(3)Section 234ASection 270ASection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 105/MUM/2025 (A.Y. 2018-19) ITA No. 106/MUM/2025 (A.Y. 2020-21) Ekta Sahakari Patpedhi v/s. Income Tax Officer, Maryadit Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Bhupendra Shah, AR Respondent by : Shri Manish Ajudiya (Sr. DR) Date of Hearing 03.03.2025 Date of Pronouncement 10.03.2025 आदेश / ORDER PER PRABHASH SHANKAR [A.M.] :- The above captioned appeals have been filed by the assessee against the orders by the Learned Commissioner o…

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

In the result, appeal by the assessee is allowed

ITA 30/MUM/2025[2020-21]Status: DisposedITAT Mumbai25 Feb 2025AY 2020-21

Bench: Shri Sandeep Singh Karhail & Shri Girish Agrawalassessment Year: 2020-21

For Appellant: Shri Shekhar Patwardhan, CAFor Respondent: Shri Pravin Salunkhe, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “H (SMC)” BENCH MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2020-21 B.S.N.L Employees Junior Co- Income Tax Officer, Ward – operative Credit Society Ltd. 17(1)(2), 11st Floor, BSNL, Office of CTO, Mumbai Vs. M.G. Road, Fort, Mumbai -400001 (PAN : AAAAT8885H) (Appellant) (Respondent) Present for: Assessee : Shri Shekhar Patwardhan, CA Revenue : Shri Pravin Salunkhe, Sr. DR Date of Hearing : 13.02.2024 Date of Pronouncement : 25.02.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal fi…

Ekta Sahakari Patpedhi Maryadit, Virar vs. Income Tax Officer, Ward 4(5)/Thane, Thane

In the result, appeal by the assessee is allowed

ITA 104/MUM/2025[2017-18]Status: DisposedITAT Mumbai24 Feb 2025AY 2017-18

Bench: Shri Sandeep Singh Karhail & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Bhupendra Shah, CAFor Respondent: Shri Kiran Unavekar, Sr. DR

Section 143(3)Section 234ASection 270ASection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K (SMC)” BENCH MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Ekta Sahakari Patpedhi Income-tax Officer – 4(5), Maryaadit, Thane Shirlay-Agashi Near Shirlay Vs. Church, Post-Agashi, Tal-Vasai, Palghar – 401301 (PAN : AAAAE2886M) (Appellant) (Respondent) Present for: Assessee : Shri Bhupendra Shah, CA Revenue : Shri Kiran Unavekar, Sr. DR Date of Hearing : 11.02.2024 Date of Pronouncement : 24.02.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is again…

The Principal Commissioner of Income Tax vs. Shri Arun Agarwal

ITA/93/2024HC Rajasthan21 Feb 2025

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

Shri Shi vs. Ai Sahakari Patsanstha Limited, Mumbaivs.Income Tax Officer Ward 31(3)(4), Mumbai

Appeal of the assessee is partly allowed

ITA 4428/MUM/2024[2014-15]Status: DisposedITAT Mumbai21 Feb 2025AY 2014-15

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: NoneFor Respondent: Shri Asif Karmali, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “J (SMC)” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 4428/Mum/2024 (Assessment Year: 2014-15) Shri Shivsai Sahakari Patsanstha ITO Ward-31(3)(4), Ltd. Kautilya Bhavan, BKC, 1/10, Naik Chawl, Ganesh Nagar, Mumbai-400051. Vs. Behram Baug, Jogeshwari (West), Mumbai-400102. PAN : AADAS3786P Appellant) : Respondent) Appellant /Assessee by : None Revenue / Respondent by : Shri Asif Karmali, Sr. DR : 13.02.2025 Date of Hearing : 21.02.2025 Date of Pronouncement O R D E R Per Padmavathy S, AM: This appeal by the assessee is against the order of the Comm…

The Suvarna Nagar Co Operative Housing Society Ltd, Mumbai vs. ITO, Ward, 34(3), Mumbai

In the result, the appeal by the assessee is allowed

ITA 11/MUM/2025[2019-20]Status: DisposedITAT Mumbai14 Feb 2025AY 2019-20

Bench: Shri Sandeep Singh Karhailshri Girish Agrawalassessment Year : 2019-20

For Appellant: Ms. Parvathy Ganesh, CAFor Respondent: Shri Pravin Salunkhe, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “H”(SMC) BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year : 2019-20 The Suvarna Nagar Co-operative Hsg. Society Ltd. Jai Hind Cub Building JVPD Scheme, 2nd Floor, N.S.Road, Vile Parle West, Mumbai-400057. ……………. Appellant PAN: AAAAS 4938 E v/s Asst. Director, Centralized Processing Centre/ ITO, Ward-34(3)(5), Kotilya Bhavan, Bandra Kurla Complex, ……………. Respondent Bandra, Mumbai Assessee by : Ms. Parvathy Ganesh, CA Revenue by : Shri Pravin Salunkhe, Sr. DR Date of Hearing – 11/02/2025 Date of Order –…

Acgl Bbd Employees Coop Credit Society Ltd, Bhuimpal Honda Sattari Goa vs. Income Tax Officer, Ward 1(1), Panaj, Panaji, Goa

The appeal of the assessee stands allowed

ITA 212/PAN/2024[201718]Status: DisposedITAT Panaji12 Feb 2025

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 212/Pan/2024 Assessment Year : 2017-18 Acgl Bbd Employees Co-Op. Credit Society, Ltd. Bhuimpal Honda, Sattari, Bhuimpal, North Goa. Pan : Aaaaa8278M . . . . . . . Applicant V/S Income Tax Officer Ward-1(1), Panaji, Goa. . . . . . . . Respondent Appearances Assessee By : Mr S J Kamat [‘Ld. Ar’] Revenue By : Mr Narendra Reddy [‘Ld. Dr’] Date Of Conclusive Hearing : 06/02/2025 Date Of Pronouncement : 12/02/2025 Order Per G. D. Padmahshali, Am; The Assessee Is In Appeal Against Din & Order No. Itba/Nfac/S/250/2024-25/1066146872(1) Dt. 27/06/2024 Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] By The National Faceless Appeal Centre, Delhi [‘Ld. Cit(A)/Nfac’ Hereinafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 19/12/2019 Passed U/S 143(3) Of The Act By The Income Tax Officer, Ward-1(1), Panaji [‘Ld. Ao’ Hereinafter] For Assessment Year 2017-18 [‘Ay’ Hereinafter].

For Appellant: Mr S J Kamat [‘Ld. AR’]For Respondent: Mr Narendra Reddy [‘Ld. DR’]

Section 143(1)Section 143(2)Section 143(3)Section 250Section 80PSection 80P(2)Section 80P(2)(d)

…section 80P of the Act. While denying said claim for deduction u/c VI-A of the Act, the Revenue strongly placed its reliance on ‘Mavilayi Service Co-operative Bank Ltd. Vs CIT’ [2021, 431 ITR 1 (SC)] and on ‘PCIT Vs Totagars Co-operative Sale Society’ [2017, 83 Taxmann.com 140 (Kar)]. In essence, the sole & substantive dispute in the present case is not over eligibility of the appellant assessee to claim deduction u/s 80P(2)(d) of the Act but over eligibility of interest derived/earned by the assessee in view of s/s (4) of section 80P of the Act. ITAT-Panaji Page 4 of 12 ACGL Employee Co-op.Credit Society Ltd…

Datta Sadan Co Operative Housing Society Limited, Mumbai vs. Income Tax Officer 22 1 6, Mumbai

In the result, the appeal by the assessee is allowed

ITA 87/MUM/2025[2021-22]Status: DisposedITAT Mumbai11 Feb 2025AY 2021-22

Bench: SHRI SANDEEP SINGH KARHAIL (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

For Appellant: Shri Ajay Arvind Wadke, ARFor Respondent: Shri Kiran Unavekar, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “K (SMC)” BENCH, MUMBAI BEFORESHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Datta Sadan Co-operative Housing Society Ltd. Build Arch Residency, Kapad Bazar Road, Mahim, Maharashtra-400016 ............... Appellant PAN –AABAD5480F v/s Income Tax Officer-22(1)(6), ……………… Respondent Piramal Chambers, Lalbaug, Parel, Mumbai-400012. Assessee by : Shri Ajay Arvind Wadke, AR Revenue by : Shri Kiran Unavekar, Sr. DR Date of Hearing – 10/02/2025 Date of Order - 11/02/2025 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The assessee has filed the pres…

Police Karmachari Sahakari Pat Sanstha Gondia, Gondia vs. Income Tax Officer Ward -2, Gondia

In the result, appeal by the assessee stands allowed

ITA 263/NAG/2024[2017-18]Status: DisposedITAT Nagpur05 Feb 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.263/Nag./2024 (Assessment Year : 2017–18) Police Karmachari Sahakari Pat Sanstha Gondia ……………. Appellant Manohar Chowk, Police Line Gondia 441 601 PAN – AABAP3528J v/s Income Tax Officer ……………. Respondent Ward–2, Gondia Assessee by : Shri Abhay Agrawal Revenue by : Shri Abhay Y. Marathe Date of Hearing – 03/02/2025 Date of Order – 05/02/2025 O R D E R PER K.M. ROY, A.M. The appeal by the assessee is emanating from the impugned order dated 30/01/2024, passed by the l…

The Belthangady Co-Operative Agricultural Sangha Limited, Belthangady vs. Income Tax Officer, Ward-1, Puttur

ITA 1943/BANG/2024[2017-18]Status: DisposedITAT Bangalore28 Jan 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Krishna Kantila, C.AFor Respondent: Shri Ganesh R Ghale, Standing Counsel for Dept

Section 18Section 2Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 1927 & 1943/Bang/2024 Assessment Years : 2017-18 & 2018-19 The Belthangady Co-operative Vs. The Income Tax Officer, Agricultural Sangha Limited, Ward - 1, Puttur. Court Road, Belthangady – 574 214. . PAN – AAAJB 0230 D APPELLANT RESPONDENT Assessee by : Shri Krishna Kantila, C.A Revenue by : Shri Ganesh R Ghale, Standing Counsel for Dept. (DR) Date of hearing : 20.01.2024 Date of Pronouncement : 28.01.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: Thes…

The Belthangady Co-Operative Agricultural Sangha Limited, Belthangady vs. Income Tax Officer, Ward-1, Puttur

In the result appeal of the assessee is hereby partly allowed for

ITA 1927/BANG/2024[2018-19]Status: DisposedITAT Bangalore28 Jan 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Krishna Kantila, C.AFor Respondent: Shri Ganesh R Ghale, Standing Counsel for Dept

Section 18Section 2Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 1927 & 1943/Bang/2024 Assessment Years : 2017-18 & 2018-19 The Belthangady Co-operative Agricultural Sangha Limited, Court Road, Belthangady – 574 214. Vs. The Income Tax Officer, Ward - 1, Puttur. PAN – AAAJB 0230 D APPELLANT RESPONDENT Assessee by : Shri Krishna Kantila, C.A Revenue by : Shri Ganesh R Ghale, Standing Counsel for Dept. (DR) Date of hearing : 20.01.2024 Date of Pronouncement : 28.01.2025 ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER: These appeals filed…

Sundar Ram Shetty Nagar Credit Souharda Sahakari Limited, Bangalore vs. ITO, Ward-4(3)(1), Bengaluru

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

ITA 2392/BANG/2024[2018-19]Status: DisposedITAT Bangalore22 Jan 2025AY 2018-19

Bench: Shri Waseem Ahmed

For Appellant: Shri Gireesha T.L, C.AFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No.2391 & 2392/Bang/2024 Assessment Years: 2017-18 & 2018-19 Sundar Ram Shetty Nagar Credit Vs. The Income Tax Officer, Souharda Sahakari Limited, Ward – 4(3)(1), 116 1A7 Main, 11th Cross, Bangalore. Sundar Ram Shetty Nagar, Bannerghatta Road, Bangalore. PAN – AAAJS 2379 E APPELLANT RESPONDENT Assessee by : Shri Gireesha T.L, C.A Revenue by : Shri Ganesh R Gale, Standing Counsel for Dept. Date of hearing : 13.01.2025 Date of Pronouncement : 22.01.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:…

Sundar Ram Shetty Nagar Credit Souharda Sahakari Limited, Bangalore vs. ITO, Ward-4(3)(1), Bangalore

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

ITA 2391/BANG/2024[2017-18]Status: DisposedITAT Bangalore22 Jan 2025AY 2017-18

Bench: Shri Waseem Ahmed

For Appellant: Shri Gireesha T.L, C.AFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept

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

Gomati Co-Operative Milk Producers Union Limited, Agartala vs. ACIT-National-E-Assement Centre, New Delhi

ITA 136/GTY/2023[2018-19]Status: DisposedITAT Guwahati20 Jan 2025AY 2018-19

Bench: Shri Manomohan Das, Hon’Ble & Shri Rakesh Mishra, Hon’Ble

For Appellant: Shri Kishor Jain, FCAFor Respondent: Shri Kaushik Ray, JCIT

Section 143(3)Section 250Section 5Section 56Section 80PSection 80P(2)(d)Section 80P(4)

…INCOME TAX APPELLATE TRIBUNAL, GAUHATI BENCH, GUWAHATI BEFORE SHRI MANOMOHAN DAS, HON’BLE JUDICIAL MEMBER AND SHRI RAKESH MISHRA, HON’BLE ACCOUNTANT MEMBER ITA No. 136 / GTY / 2023 Asstt.Year: 2018-19 Gomati Co-operative Milk The DCIT / ACIT, Circle- Producers Union Limited Vs. Silchar Agartala Dairy, ITI Road, Indranagar – 799066 (Tripura) PAN : AABAG9720B (Appellant) (Respondent) Assessee By: Shri Kishor Jain, FCA Department By: Shri Kaushik Ray, JCIT Date of Hearing: 18.12.2024 Date of Pronouncement: 20.01.2025 ORDER PER BENCH This appeal by the assessee is directed against the order of the Commissioner of…