Prathamika Krishi Pattina Sahakara Sangha Ltd. v. ITO

142 Taxmann.com 405Income Tax Appellate Tribunal2022#12196 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 80A(5)Section 80AC Section 142(1)Section 80P Section 147 Section 148 Section 250 Section 139

Issues it is cited on

section 80a(5)section 147r section 80ac section 80a section 80p section 80p(2)(a)(i)reason to believe section 80 section 139(1)section 142(1)section 139 section 148

Judgments citing Prathamika Krishi Pattina Sahakara Sangha Ltd. v. ITO

SHRI DHANALAXMI URBAN CO OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. ASSESSMENT UNIT INCOME TAX DEPARTMENT, BELAGAVI

In the result, the appeal filed by the assesse is allowed

ITA 68/PAN/2026[2015-2016]Status: DisposedITAT Panaji16 Mar 2026AY 2015-2016

Bench: Shri Pavan Kumar Gadalei T A. Nos. 68/Pan/2026 (A.Y.2015-16) Shri Dhanalaxmi Urban Vs I T O, Cooperative Credit Society National E Assessment . Limited, Centre, 1574, Jain Peth, Athani, Delhi Belgaum-591304, Karnataka. Pan .No.Aaabs3373G (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee By Shri.Chetan Chougle.Ar Revenue By Smt.Rijula Uniyal.Sr.Dr सुनवाई की तारीख/Date Of Hearing 12.03.2026 घोषणा की तारीख/Date Of Pronouncement 16.03.2026 Order Per Pavan Kumar Gadale, Jm: The Appeal Is Filed By The Assesse Against The Order Of Thenfac/Cit(A) Passed U/Sec147R.W.S144 & U/Sec 250 Of The Act. The Assesse Has Raised The Grounds Of Appeal Challenging The Order Of The Nfac/Cit(A) Sustaining The Denial Of Claim Of Deduction Under Section 80P Of The Act Applying The Provisions Of Section 80Ac Of The Act. 2. The Brief Facts Of The Case Are That, The Assessee Is A Credit Cooperative Society Engaged In Providing The Credit Facilities To Members. The Assessing Officer (Ao) Based On The Information & Data Analytics/ Cash Transactions Data

Section 80ASection 80A(5)Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I T A. Nos. 68/PAN/2026 (A.Y.2015-16) Shri Dhanalaxmi Urban Vs I T O, Cooperative Credit Society National e Assessment . Limited, Centre, 1574, Jain peth, Athani, Delhi Belgaum-591304, Karnataka. PAN .No.AAABS3373G (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee by Shri.Chetan Chougle.AR Revenue by Smt.Rijula Uniyal.Sr.DR सुनवाई की तारीख/Date of Hearing 12.03.2026 घोषणा की तारीख/Date of Pronouncement 16.03.2026 ORDER PER PAVAN KUMAR GADALE, JM: The appeal is filed by the assesse against the order of the…

SHRI BASAVESWAR CO-OP CREDIT SOCIETY NIYAMIT,PALABHAVI RAIBAG, BELGAUM vs. INCOME TAX OFFICER, ITO WARD , BELAGAVI

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

ITA 218/PAN/2025[2017-18]Status: DisposedITAT Panaji10 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadalei T A. Nos. 218/Pan/2025 (A.Y.2017-18) Shri Basaveswar Co_Op Credit Vs Ito-Ward-4, Society Niyamit, Feroj Khimjibhai Cpx, . Near Gram Panchayat , Civil Hospital Road Main Road, Belagavi-590001. Palabhavi, Raibag, Karnataka. Belgaum-591235.Karnataka. Pan .No.Aagas9132A (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee By Ms.Shree Raksha.Ar Revenue By Smt.Rijula Uniyal.Sr.Dr सुनवाई की तारीख/Date Of Hearing 04.11.2025 घोषणा की तारीख/Date Of Pronouncement 10.11.2025 Order Per Pavan Kumar Gadale, Jm: The Appeal Is Filed By The Assesse Against The Order Of The Addl/Jcit(A)-3 Chennai Passed U/Sec 250 Of The Act. The Assesse Has Raised The Grounds Of Appeal Challenging The Order Of The Nfac/ Cit(A) Sustaining Addition U/Sec68 Of The Act & The Denial Of Claim Of Deduction Under Section 80P Of The Act Applying The Provisions Of Section 80Ac Of The Act. 2. The Brief Facts Of The Case Are That, The Assessee Is A Credit Cooperative Society Engaged In Providing The Credit Facilities To Members. The Assessing Officer (Ao) Based On The Information & Data Analytics/ Cash Transactions Data

Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I T A. Nos. 218/PAN/2025 (A.Y.2017-18) Shri Basaveswar Co_Op Credit Vs ITO-Ward-4, Society Niyamit, Feroj khimjibhai cpx, . Near Gram Panchayat , Civil Hospital Road Main Road, Belagavi-590001. Palabhavi, Raibag, Karnataka. Belgaum-591235.Karnataka. PAN .No.AAGAS9132A (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee by Ms.Shree Raksha.AR Revenue by Smt.Rijula Uniyal.Sr.DR सुनवाई की तारीख/Date of Hearing 04.11.2025 घोषणा की तारीख/Date of Pronouncement 10.11.2025 ORDER PER PAVAN KUMAR GADALE, JM: The appea…

BAGLAN PRATHMIK SHIKSHAK SAHKARI PATSANSTHA MARYADIT,NAMPUR vs. INCOME TAX OFFICER, MALEGAON

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

ITA 358/PUN/2025[2017-18]Status: DisposedITAT Pune17 Sept 2025AY 2017-18

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.358/Pun/2025 िनधा"रण वष" / Assessment Year : 2017-18 Baglan Prathmik Shikshak Vs. Ito, Ward-2, Malegaon. Sahkari Patsanstha Maryadit, Nampur, Baglan, Nashik- 423204. Pan : Aadab1392C Appellant Respondent Assessee By : Shri Pramod Shingte Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 05.08.2025 Date Of Pronouncement : 17.09.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 13.12.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2017-18. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & In Circumstances Of The Case & In Law, Ld. Ao Erred In Making Various Additions Other Than The Reasons For Which The Case Was Reopened, I.E. Cash Deposited In Bank During Demonetization Period, As He Was Satisfied With Explanation Offered During The Course Of Reassessment Proceedings, Other Additions Are Not Permissible As Per The Provisions Of Section 147, In View Of The Judgment Of Hon'Ble Jurisdictional High Court In The Case Of Cit Vs. Jet Airways (1) Ltd. 331 Itr 236 (Bom).

For Appellant: Shri Pramod ShingteFor Respondent: Shri Ramnath P. Murkunde

Section 142(1)Section 147Section 80ASection 80A(5)Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.358/PUN/2025 िनधा"रण वष" / Assessment Year : 2017-18 Baglan Prathmik Shikshak Vs. ITO, Ward-2, Malegaon. Sahkari Patsanstha Maryadit, Nampur, Baglan, Nashik- 423204. PAN : AADAB1392C Appellant Respondent Assessee by : Shri Pramod Shingte Revenue by : Shri Ramnath P. Murkunde Date of hearing : 05.08.2025 Date of pronouncement : 17.09.2025 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 13.12.20…

SHANTADURGA MULTI PURPOSE SOUHARDA SAHAKARI NIYAMIT,BELAGAVI vs. INCOME TAX OFFICER, WARD - 2, BELAGAVI

In the result, the two appeals filed by the assessee are allowed

ITA 204/PAN/2025[2016-17]Status: DisposedITAT Panaji15 Sept 2025AY 2016-17

Bench: Shri Pavan Kumar Gadalei T A. Nos. 203 &204/Pan/2025 (A.Y.2015-16 & A.Y.2016-17) Shantadurga Multi Purpose Vs National E – Souharda Sahakari Niyamit, Assessment Centre . Shop.No.13/14,Mangal Deep, Delhi-110001 Apartments Opp:Herwadkar, Belagavi-590006, Karnataka. Pan .No.Aahas7562F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee By Shri.Ramesh Mudhol.Ar Revenue By Smt. Manjula Thakur.Sr.Dr सुनवाई की तारीख/Date Of Hearing 10.09.2025 घोषणा की तारीख/Date Of Pronouncement 15.09.2025 Order Per Pavan Kumar Gadale, Jm: These Two Appeals Are Filed By The Assesse Against The Separate Orders Of National Faceless Appeal Centre (Nfac) Delhi / Cit(A) Passed U/Sec 250 Of The Act. The Assesse Has Raised The Grounds Of Appeal Challenging The Order Of The Nfac/ Cit(A) Sustaining The Denial Of Claim Of Deduction Under Section 80P Of The Act Applying The Provisions Of Section 80Ac Of The Act. 2. Since Issues Involved In These Appeals Are Common & Identical, Hence They Are Clubbed, Heard & A Consolidated Order Is Passed. For The Sake Of Convenience

Section 80Section 80ASection 80A(5)Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I T A. Nos. 203 &204/PAN/2025 (A.Y.2015-16 & A.Y.2016-17) Shantadurga Multi Purpose Vs National e – Souharda Sahakari Niyamit, Assessment Centre . Shop.no.13/14,Mangal deep, Delhi-110001 Apartments Opp:Herwadkar, Belagavi-590006, Karnataka. PAN .No.AAHAS7562F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee by Shri.Ramesh Mudhol.AR Revenue by Smt. Manjula Thakur.Sr.DR सुनवाई की तारीख/Date of Hearing 10.09.2025 घोषणा की तारीख/Date of Pronouncement 15.09.2025 ORDER PER PAVAN KUMAR GADALE, JM: These two a…

SHANTADURGA MULTI PURPOSE SOUHARDA SAHAKARI NIYAMIT ,BELAGAVI vs. INCOME TAX OFFICER, WARD - 2, BELAGAVI

In the result, the two appeals filed by the assessee are allowed

ITA 203/PAN/2025[2015-16]Status: DisposedITAT Panaji15 Sept 2025AY 2015-16

Section 80Section 80ASection 80A(5)Section 80P

RAJYA RAKHIV POLICE KARMACHARI SAHAKARI PATSANTHA MARYADIT,PUNE vs. INCOME TAX OFFICER-WARD 14(2), PUNE

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

ITA 171/PUN/2025[2012]Status: DisposedITAT Pune16 Jun 2025

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.171/Pun/2025 Assessment Year : 2012-13

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Dayanand Jawalikar

Section 142(1)Section 144Section 147Section 148Section 250Section 80ASection 80A(5)Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.171/PUN/2025 Assessment Year : 2012-13 Rajya Rakhiv Police Karmachari Vs. Income Tax Officer, Sahakari Patsanstha Maryadit, Ward-14(2), Pune Ramtekadi, Pune-411022 Maharashtra PAN : AAGAR1222E Appellant Respondent Assessee by : Shri Pramod S. Shingte Revenue by : Shri Dayanand Jawalikar Date of hearing : 09.06.2025 Date of pronouncement : 16.06.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal filed by the assessee pertaining to the assessment year 2012-13 is…

SRITHERUMALLESHWARA CO-OPERATIVE SOCIETY ,CHITRADURGA vs. INCOME-TAX OFFICER, WARD-1, , CHITRADURGA

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

ITA 187/BANG/2024[2017-18]Status: DisposedITAT Bangalore27 Mar 2024AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Shri Sandeep Chalapathy, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel

Section 115BSection 133(6)Section 142(1)Section 144Section 144ASection 69ASection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2017-18 Sritherumalleshwara Co-operative Vs. The Income Tax Officer, Society, Ward 1, Srishila Circle, Chitradurga. Hiriyur – 577599 (Chitradurga) PAN : AAFAS 9356K APPELLANT RESPONDENT Appellant by : Shri Sandeep Chalapathy, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 29.02.2024 Date of Pronouncement : 27.03.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee ag…

THE WANKA VIVIDH KARYAKARI SEVA SAHKARI MANDALI LTD,TAPI vs. THE INCOME TAX OFFICER, WARD2 BARDOLI, BARDOLI

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

ITA 470/SRT/2023[2017-18]Status: DisposedITAT Surat13 Oct 2023AY 2017-18

Bench: Shri Pawan Singhआ.अ.सं./Ita No.470/Srt/2023 (Ay 2017-18) (Hearing In Physical Court) The Wanka Vividh Karyakari Seva Income Tax Officer, Sahkari Mandali Ltd. Ward-2, Bardoli, Income Vs At & Po Wanka, Taluka-Nizar, Tax Office, 2Nd Floor, Bsnl Tapi-394370 Building, Opp. Jalaram Akshaymodi40@Gmail.Com Temple, Station Road, Pan No: Aahft 1009 K Bardoli-394601 अपीलाथ"/Appellant ""थ" /Respondent

Section 142(1)Section 144Section 254(1)Section 80PSection 80P(2)(a)

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER आ.अ.सं./ITA No.470/SRT/2023 (AY 2017-18) (Hearing in Physical Court) The Wanka Vividh Karyakari Seva Income Tax Officer, Sahkari Mandali Ltd. Ward-2, Bardoli, Income Vs AT & PO Wanka, Taluka-Nizar, Tax Office, 2nd Floor, BSNL Tapi-394370 Building, Opp. Jalaram akshaymodi40@gmail.com Temple, Station Road, PAN No: AAHFT 1009 K Bardoli-394601 अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Akshay Modi, CA राज" की ओर से /Revenue by Shri Vinod Kumar, Sr-DR अप…