Quepem Urban Co-operative Credit Society Ltd. v. Asstt. CIT

58 Taxmann.com 113High Court2015#2652 most cited

What is Quepem Urban Co-operative Credit Society Ltd. v. Asstt. CIT authority for?

A co-operative credit society that does not fall under the definition of a "co-operative bank" in Part V of the Banking Regulation Act, 1949 is eligible for deduction under Section 80P of the Income Tax Act, 1961, as it is not excluded by Section 80P(4). The assessee, being a co-operative credit society, is not considered a co-operative bank for the purpose of denying the Section 80P deduction.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Quepem Urban Co-operative Credit Society Ltd. · Section 80P · Section 80P(4) · co-operative bank definition · Banking Regulation Act 1949 Section 56(c)(ccv) · eligibility for 80P deduction · co-operative credit society · exclusion from 80P(4) · Bombay High Court 2015 · income tax deduction · status of co-operative society

Also reported as

232 Taxmann 510

Sections most often in play

Section 80P(2)(a)(i)Section 80P(4)Section 143(3)Section 250Section 80PSection 80P(2)(d)Section 56Section 144B

Issues it is cited on

section 80(p)(4)section 80p(2)(b)section 80(p)(2)doctrine of mutualitysection 80(p)section 63section 64section 52section 253(1)section 80p(4)section 2(19)section 80p(1)

Judgments citing Quepem Urban Co-operative Credit Society Ltd. v. Asstt. CIT

RAMCHANDRADADA KAWADE PUNYA NAGARI NAGARI SAHAKARI PAT SANSTHA MARYADIT,PUNE vs. ITO 7(1), PUNE

In the result, the appeal filed by the Revenue is dismissed

ITA 379/PUN/2026[2017-2018]Status: DisposedITAT Pune17 Apr 2026AY 2017-2018

Bench: Shri Manish Borad & Shri Pavan Kumar Gadale, Judicialmember I T A. No..379/Pun/2026 (A.Y.2017-18) Vs Ramchandradadakawade I.T.O.Ward 7(1), Punyanagarinagarisahakrai Aayakarsadan, . Pat Sanstha Maryadit, Bodhi Tower, S.No.66 Media Park, 548/2B, B T Kawade Road., Salasbury Park, Ghorpadi, Pune -411011 Pune-411037, Maharashtra. Maharashtra. Pan.No.Aaaap5734H (अपीलाथ"/Appellant) (""यथ"/Respondent) Assesseeby Shri.Rajendrakadrekar&Siddheshwarhadi,Ar Revenue By Shri.Amitbobde, Cit Dr सुनवाई क" तारीख/Date Of Hearing 08.04.2026 17.04.2026 घोषणा क" तारीख/Date Of Pronouncement Order Per Pavan Kumar Gadale, Jm: The Appeal Is Filed By The Assessee Against The Order Of National Faceless Appeal Centre (Nfac) Delhi / Cit(A) Passed U/Sec143(3)R.W.S 263 & 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 U/Sec 80P(2)(A)(I) Of The Act & Without Prejudice To Alternate/Obtaining Relief On Interest Income Earned On Deposits With The Co-Operative Banks. 2. The Brief Facts Of The Case Are That, The Assessee Is A Co- Operative Society Registered Under Maharashtra Societies

Section 133(6)Section 143(3)Section 263Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIALMEMBER I T A. No..379/PUN/2026 (A.Y.2017-18) Vs RamchandradadaKawade I.T.O.Ward 7(1), PunyaNagariNagariSahakrai AayakarSadan, . Pat Sanstha Maryadit, Bodhi Tower, S.No.66 Media Park, 548/2B, B T Kawade Road., Salasbury Park, Ghorpadi, Pune -411011 Pune-411037, Maharashtra. Maharashtra. PAN.No.AAAAP5734H (अपीलाथ"/Appellant) (""यथ"/Respondent) Assesseeby Shri.RajendraKadrekar&SiddheshWarhadi,AR Revenue by Shri.AmitBobde, CIT DR सुनवाई क" तारीख/Date of Hearing 08.04.2026 17.04.202…

SHREE SANT SAVTA GRAMIN BIGAR SETI SAHAKARI PATSANSTHA MARYADIT,PIMPALGAON vs. ASSESSING OFFICER, NASHIK

In the result, appeal of the Assessee is allowed

ITA 1597/PUN/2025[2016-17]Status: DisposedITAT Pune11 Feb 2026AY 2016-17

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1597/Pun/2025 निर्धारण वषा / Assessment Year: 2016-17 Shree Sant Savta Gramin Bigar V Assessment Unit, Seti Sahakari Patsanstha S Income Tax Maryadit, Department, Delhi. Pimpalgaon, Niphad, Maharashtra – 422209. Pan: Aacas4098M Appellant/ Assessee Respondent /Revenue Assessee By Shri Sanket Joshi (Virtual) Revenue By Shri Sadananda – Jcit Date Of Hearing 10/02/2026 Date Of Pronouncement 11/02/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2016-17 Dated 27.11.2024 Emanating From The Assessment Order Passed Under Section 144 Of The I.T.Act, Dated 05.03.2024. The Assessee Has Raised The Following Grounds Of Appeal :

Section 144Section 148Section 250Section 271(1)(c)Section 271FSection 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.1597/PUN/2025 निर्धारण वषा / Assessment Year: 2016-17 Shree Sant Savta Gramin Bigar V Assessment Unit, Seti Sahakari Patsanstha s Income Tax Maryadit, Department, Delhi. Pimpalgaon, Niphad, Maharashtra – 422209. PAN: AACAS4098M Appellant/ Assessee Respondent /Revenue Assessee by Shri Sanket Joshi (Virtual) Revenue by Shri Sadananda – JCIT Date of hearing 10/02/2026 Date of pronouncement 11/02/202…

AURANGABAD DIVISION LIFE INSURANCE EMPLOYEES CO-OP CREDIT SOCIETY LTD,AURANBAD vs. ITO, WARD-1(1), AURANGABAD, AURANGABAD

In the result, appeal of the assessee is allowed

ITA 3175/PUN/2025[2020-21]Status: DisposedITAT Pune10 Feb 2026AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.3175/Pun/2025 निर्धारण वषा / Assessment Year: 2020-21 Aurangabad Divison Life V The Income Tax Officer, Insurance Employees Co-Op S Ward-1(1), Aurangabad. Credit Society Ltd., 11, Jeevan Prakash, Lic Office Building Adalat Road, Kranti Chowk, Aurangabad -431005 Pan: Aaaaa2245A Appellant/ Assessee Respondent /Revenue Assessee By Ca Payal Rathi (Virtual) Revenue By Shri Sadananda – Jcit Date Of Hearing 09/02/2026 Date Of Pronouncement 10/02/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2020-21 Dated 24.09.2025 Emanating From The Assessment Order Passed Under Section 143(3) Read With Section 144B Of The Income Tax Act, 1961

Section 143(3)Section 144BSection 250Section 56Section 66Section 80PSection 80P(2)(a)

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.3175/PUN/2025 निर्धारण वषा / Assessment Year: 2020-21 Aurangabad Divison Life V The Income Tax Officer, Insurance Employees Co-op s Ward-1(1), Aurangabad. Credit Society Ltd., 11, Jeevan Prakash, LIC Office Building Adalat Road, Kranti Chowk, Aurangabad -431005 PAN: AAAAA2245A Appellant/ Assessee Respondent /Revenue Assessee by CA Payal Rathi (Virtual) Revenue by Shri Sadananda – JCIT Date of hea…

INCOME TAX OFFICER WARD 1 SATARA, SATARA vs. KARAD PATAN TALUKA PRATHMIK SHIKSHAK SAHAKARI SOCIETY LIMITEDTY , KARAD

In the result, Revenue’s Appeal is dismissed

ITA 2289/PUN/2025[2020]Status: DisposedITAT Pune23 Jan 2026

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2289/Pun/2025 निर्धारण वषा / Assessment Year: 2020-21 Income Tax Officer, V Karad Patan Taluka Prathmik Ward-1, Satara. S Shikshak Sahakari Society Limited, 190 B Shaniwar Peth, Opp.Shivneri Lodge, Karad, Satara – 415110 Pan: Aaaak0559R Appellant / Assessee Respondent / Revenue Assessee By Shri Satish U Nade Revenue By Smt Neha Thakur (Virtual) Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Revenue Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2020-21 Dated 21.08.2025 Emanating From The Assessment Order Passed Under Section 143(3) Read With Section 144B Of The I.T .Act, 1961 Dated

Section 143(3)Section 144BSection 250Section 56Section 57Section 80Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.2289/PUN/2025 निर्धारण वषा / Assessment Year: 2020-21 Income Tax Officer, V Karad Patan Taluka Prathmik Ward-1, Satara. s Shikshak Sahakari Society Limited, 190 B Shaniwar Peth, Opp.Shivneri Lodge, Karad, Satara – 415110 PAN: AAAAK0559R Appellant / Assessee Respondent / Revenue Assessee by Shri Satish U Nade Revenue by Smt Neha Thakur (Virtual) Date of hearing 21/01/2026 Date of pronouncement 23/01/2026 आ…

INCOME TAX OFFICER WARD-2, AHMEDNAGAR, AHAMEDNAGAR vs. KANIFNATH GRMAIN BIGAR SHETI SAHAKARIPATSANSTHA MARYADIT, , MALDAD

In the result, Revenue’s Appeal is dismissed

ITA 2271/PUN/2025[2018-19]Status: DisposedITAT Pune21 Jan 2026AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2270 & 2271/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 The Income Tax Officer, V Kanifnath Gramin Bigar Sheti Ward-2, Ahmednagar. S Sahakaripatsanstha Maryadit, At Post Malad, Taluka Sangamner, Ahmednagar – 422608. Pan: Aabak1395E Appellant/ Revenue Respondent /Assessee Assessee By Shri Pramod S Shingte – Ar Revenue By Smt Neha Thakkar (Virtual) Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026 आदेश/ Order Per Bench : These Two Appeals Filed By The Revenue Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac],Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2018- 19Dated 01.07.2025 Emanating From The Assessment Order Dated 30.03.2021 Under Section 143(3) R.W.S. 143(3A) & 143(3B) Of The Income Tax Act, 1961 & Order Under Section 250 Of The Income

Section 143(3)Section 250Section 270ASection 56Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.2270 & 2271/PUN/2025 निर्धारण वषा / Assessment Year: 2018-19 The Income Tax Officer, V Kanifnath Gramin Bigar Sheti Ward-2, Ahmednagar. s Sahakaripatsanstha Maryadit, At Post Malad, Taluka Sangamner, Ahmednagar – 422608. PAN: AABAK1395E Appellant/ Revenue Respondent /Assessee Assessee by Shri Pramod S Shingte – AR Revenue by Smt Neha Thakkar (Virtual) Date of hearing 19/01/2026 Date of pronouncement 21/0…

INCOME TAX OFFICER WARD-2, AHMEDNAGAR, AHMEDNAGAR vs. KANIFNATH GRMAIN BIGAR SHETI SAHAKARI, MALDAD SANGAMNER

In the result, Revenue’s Appeal is dismissed

ITA 2270/PUN/2025[2018-19]Status: DisposedITAT Pune21 Jan 2026AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2270 & 2271/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 The Income Tax Officer, V Kanifnath Gramin Bigar Sheti Ward-2, Ahmednagar. S Sahakaripatsanstha Maryadit, At Post Malad, Taluka Sangamner, Ahmednagar – 422608. Pan: Aabak1395E Appellant/ Revenue Respondent /Assessee Assessee By Shri Pramod S Shingte – Ar Revenue By Smt Neha Thakkar (Virtual) Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026 आदेश/ Order Per Bench : These Two Appeals Filed By The Revenue Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac],Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2018- 19Dated 01.07.2025 Emanating From The Assessment Order Dated 30.03.2021 Under Section 143(3) R.W.S. 143(3A) & 143(3B) Of The Income Tax Act, 1961 & Order Under Section 250 Of The Income

Section 143(3)Section 250Section 270ASection 56Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.2270 & 2271/PUN/2025 निर्धारण वषा / Assessment Year: 2018-19 The Income Tax Officer, V Kanifnath Gramin Bigar Sheti Ward-2, Ahmednagar. s Sahakaripatsanstha Maryadit, At Post Malad, Taluka Sangamner, Ahmednagar – 422608. PAN: AABAK1395E Appellant/ Revenue Respondent /Assessee Assessee by Shri Pramod S Shingte – AR Revenue by Smt Neha Thakkar (Virtual) Date of hearing 19/01/2026 Date of pronouncement 21/0…

INCOME TAX OFFICER, WARD 5,SANGLI., SANGLI. vs. SHREE GANESH NAGARI SAHAKARI PAT SANSTHA MARYADIT, ASHTA,, ASHTA

In the result, the appeal filed by the Revenue is dismissed

ITA 2375/PUN/2025[2018-19]Status: DisposedITAT Pune06 Jan 2026AY 2018-19

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2375/Pun/2025 िनधा"रण वष" / Assessment Year : 2018-19 Ito, Ward-5, Sangli. Vs. Shree Ganesh Nagari Sahakari Pat Sanstha Maryadit, Ashta, Tal. Walwa, Dist. Sangli, Sangli- 416301. Pan : Aaaas8248R Appellant Respondent C. O. No.49/Pun/2025 (Arising Out Of Ita No.2375/Pun/2025) िनधा"रण वष" / Assessment Year : 2018-19 Shree Ganesh Nagari Vs. Ito, Ward-5, Sangli. Sahakari Pat Sanstha Maryadit, Ashta, Tal. Walwa, Dist. Sangli, Sangli- 416301. Pan : Aaaas8248R Appellant Respondent Revenue By : Shri Umesh Phade Assessee By : Shri Sarang Gudhate Date Of Hearing : 25.11.2025 Date Of Pronouncement : 06.01.2026 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Revenue Is Directed Against The Order Dated 05.08.2025 Passed By Ld. Cit(A)/Nfac For The Assessment

For Appellant: Shri Sarang GudhateFor Respondent: Shri Umesh Phade
Section 143(3)Section 28Section 36(1)(va)Section 80P(2)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.2375/PUN/2025 िनधा"रण वष" / Assessment Year : 2018-19 ITO, Ward-5, Sangli. Vs. Shree Ganesh Nagari Sahakari Pat Sanstha Maryadit, Ashta, Tal. Walwa, Dist. Sangli, Sangli- 416301. PAN : AAAAS8248R Appellant Respondent C. O. No.49/PUN/2025 (Arising out of ITA No.2375/PUN/2025) िनधा"रण वष" / Assessment Year : 2018-19 Shree Ganesh Nagari Vs. ITO, Ward-5, Sangli. Sahakari Pat Sanstha Maryadit, Ashta, Tal. Walwa, Dist. Sangli, Sangli- 416301. PAN : AAAAS…

KARAD PATAN TALUKA MADHYAMIK SHALA SEVAKANCHI SAHAKARI PATHSANSTHA ,KARAD vs. ITO WARD 2 SATARA, SATARA

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

ITA 1135/PUN/2025[2020-21]Status: DisposedITAT Pune28 Nov 2025AY 2020-21

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1135/Pun/2025 िनधा"रण वष" / Assessment Year : 2020-21 Karad Patan Taluka Vs. Ito, Ward-2, Satara. Madhyamik Shala Sevekanchi Sahakari Pathsanstha, Gala No.9, 10, Malai Towers, Kolhapur Naka, Karad, Dist. Satara- 415110. Pan : Aabtk7825L Appellant Respondent Assessee By : Shri Satish Nade Revenue By : Shri Deepak Kumar Kedia (Virtual) Date Of Hearing 15.10.2025 : Date Of Pronouncement 28.11.2025 : आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 28.02.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2020-21. 2. Facts Of The Case, In Brief, Are That The Assessee Is Primary Credit Co-Operative Society Duly Registered Under The Maharashtra State Cooperative Societies Act, 1960 & Engaged In The Activity

For Appellant: Shri Satish NadeFor Respondent: Shri Deepak Kumar Kedia (Virtual)
Section 142(1)Section 143(3)Section 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1135/PUN/2025 िनधा"रण वष" / Assessment Year : 2020-21 Karad Patan Taluka Vs. ITO, Ward-2, Satara. Madhyamik Shala Sevekanchi Sahakari Pathsanstha, Gala No.9, 10, Malai Towers, Kolhapur Naka, Karad, Dist. Satara- 415110. PAN : AABTK7825L Appellant Respondent Assessee by : Shri Satish Nade Revenue by : Shri Deepak Kumar Kedia (Virtual) Date of hearing 15.10.2025 : Date of pronouncement 28.11.2025 : आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by t…

ITO, MUMBAI vs. THE CENTRAL RAILWAY EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD., MUMBAI

In the result, appeals filed by the revenue are dismissed in the above terms

ITA 2783/MUM/2024[2020-21]Status: DisposedITAT Mumbai11 Nov 2024AY 2020-21

Bench: Shri. Narendra Kumar Billaiya & Shri. Raj Kumar Chauhan & & Ito, Mumbai Vs. The Central Railway Lower Parel, 306, Piramal Employees Co-Operative Chamber, Mumbai – 400012. Credit Society Ltd. 665-A, The Creccs Society, N.M. Joshi Marg, Byculla (West), Mumbai – 400027. Pan: Aaatt3547K (Appellant) (Respondent)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI. NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI. RAJ KUMAR CHAUHAN, JUDICIAL MEMBER & & ITO, Mumbai Vs. The Central Railway Lower Parel, 306, Piramal Employees Co-operative Chamber, Mumbai – 400012. Credit Society Ltd. 665-A, The CRECCS Society, N.M. Joshi Marg, Byculla (West), Mumbai – 400027. PAN: AAATT3547K (Appellant) (Respondent) Assessee Represented by : Shri. J. D. Mistry & Shri. Madhur Agarwal Department Represented by : Ms. Madhu Malati Gosh (CIT-DR) Date of conclusion of Hearing : 24.07.2024 Date of Pronouncement : 11.11.202…

I.T.O, MUMBAI vs. THE CENTRAL RAILWAY EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD. , MUMBAI

In the result, appeals filed by the revenue are dismissed in the above terms

ITA 2693/MUM/2024[2018-19]Status: DisposedITAT Mumbai11 Nov 2024AY 2018-19

Bench: Shri. Narendra Kumar Billaiya & Shri. Raj Kumar Chauhan & & Ito, Mumbai Vs. The Central Railway Lower Parel, 306, Piramal Employees Co-Operative Chamber, Mumbai – 400012. Credit Society Ltd. 665-A, The Creccs Society, N.M. Joshi Marg, Byculla (West), Mumbai – 400027. Pan: Aaatt3547K (Appellant) (Respondent)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI. NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI. RAJ KUMAR CHAUHAN, JUDICIAL MEMBER & & ITO, Mumbai Vs. The Central Railway Lower Parel, 306, Piramal Employees Co-operative Chamber, Mumbai – 400012. Credit Society Ltd. 665-A, The CRECCS Society, N.M. Joshi Marg, Byculla (West), Mumbai – 400027. PAN: AAATT3547K (Appellant) (Respondent) Assessee Represented by : Shri. J. D. Mistry & Shri. Madhur Agarwal Department Represented by : Ms. Madhu Malati Gosh (CIT-DR) Date of conclusion of Hearing : 24.07.2024 Date of Pronouncement : 11.11.202…

I.T.O., MUMBAI vs. THE CENTRAL RAILWAY EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD., MUMBAI

In the result, appeals filed by the revenue are dismissed in the above terms

ITA 2692/MUM/2024[2017-18]Status: DisposedITAT Mumbai11 Nov 2024AY 2017-18

Bench: Shri. Narendra Kumar Billaiya & Shri. Raj Kumar Chauhan & & Ito, Mumbai Vs. The Central Railway Lower Parel, 306, Piramal Employees Co-Operative Chamber, Mumbai – 400012. Credit Society Ltd. 665-A, The Creccs Society, N.M. Joshi Marg, Byculla (West), Mumbai – 400027. Pan: Aaatt3547K (Appellant) (Respondent)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI. NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI. RAJ KUMAR CHAUHAN, JUDICIAL MEMBER & & ITO, Mumbai Vs. The Central Railway Lower Parel, 306, Piramal Employees Co-operative Chamber, Mumbai – 400012. Credit Society Ltd. 665-A, The CRECCS Society, N.M. Joshi Marg, Byculla (West), Mumbai – 400027. PAN: AAATT3547K (Appellant) (Respondent) Assessee Represented by : Shri. J. D. Mistry & Shri. Madhur Agarwal Department Represented by : Ms. Madhu Malati Gosh (CIT-DR) Date of conclusion of Hearing : 24.07.2024 Date of Pronouncement : 11.11.202…

INCOME TAX OFFICER, WARD 3(1) KALYAN, KALYAN vs. KANCHANGAURI MAHILA SAHAKARI PATPEDHI MARYADIT, DOMBIVLI EAST

In the result, the appeal is dismissed

ITA 4692/MUM/2023[2017-18]Status: DisposedITAT Mumbai29 May 2024AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

For Appellant: Shri V. G. Ginde, A.RFor Respondent: Shri P.D. Chougule (Addl. CIT), Sr
Section 250Section 80Section 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2017-18 Income Tax Officer, Kanchangauri Mahila Ward 3(1) Sahakari Patpedhi Rani Mansion, Maryadit 1st Floor, Murbad Road, Vs. Kalyan West- 421301 Riddhi Siddhi Complex, PAN: AABAK6464E Malwiya Path, Ramnagar, Dombivli (E.)- 421201 (Appellant) (Respondent) Present for: Assessee by : Shri V. G. Ginde, A.R. Revenue by : Shri P.D. Chougule (Addl. CIT), Sr. D.R. Date of Hearing : 14 . 05 . 2024 Date of Pronouncement : 29 . 05 . 2024 O R D E R Per: R…

MAHAPALIKA KSHETRA MADHYAMIK SHIKSHAK SAHAKARI PAT SANSTHA MARYADIT ,MUMBAI vs. INCOME TAX OFFICER WARD 22(2)(1), MUMBAI

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

ITA 3072/MUM/2023[2020-2021]Status: DisposedITAT Mumbai13 Dec 2023AY 2020-2021

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blemahapalika Kshetra Madhyamik V. Ito – Ward – 22(2)(1) Shikshk Sahakari Pat Sanstha Piramal Chambers Maryadit (Cooperative Credit Society) Mumbai - 400012 201/202 Anish Tower Senapati Bapat Marg Matunga (W), Mumbai Pan: Aaaam1865G (Appellant) (Respondent) Assessee Represented By : Shri Smit Sheth Shri Satya Prakash Singh Department Represented By :

Section 143(3)Section 37(1)Section 56Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Mahapalika Kshetra Madhyamik v. ITO – Ward – 22(2)(1) Shikshk Sahakari Pat Sanstha Piramal Chambers Maryadit (Cooperative Credit Society) Mumbai - 400012 201/202 Anish Tower Senapati Bapat Marg Matunga (W), Mumbai PAN: AAAAM1865G (Appellant) (Respondent) Assessee Represented by : Shri Smit Sheth Shri Satya Prakash Singh Department Represented by : Date of Conclusion of Hearing : 22.11.2023 Date of Pronouncement : 13.12.2023 O R D E R PER S. RIFAU…

PRATHAMIK KRUSHI PATTIN SAHAKARI SANGH NIYAMIT,BEDKIHAL vs. INCOME TAX OFFICER, WARD - 1, NIPANI

ITA 24/PAN/2023[2017-18]Status: DisposedITAT Panaji06 Oct 2023AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Asstt Sr

Section 250Section 253(1)Section 80P(2)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजी में॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Asstt Sr ITA No. Appellant Vs Respondent Ld. AR Year 1 02/PAN/2023 2013-14 The Marcel Urban Co-op Vs The ITO, Ward-2(3), Mr Rohan Credit Society Ltd., Panaji. Tarkar 2 22/PAN/2023 2017-18 Shri Gopalkrishna Co-op Vs The ITO, Ward-1, Karwar. Credit Society Ltd., Mr Ravish Rao 3 23/PAN/2023 2018-19 Shri Gopalkrishna Co-op Vs The ITO, Ward-1, Karwar. Credit Society Ltd., 4…

SHRI GOPALKRISHNA CO-OPERATIVE SOCIETY LIMITED,BHATKAL vs. INCOME TAX OFFICER, WARD - 1, KARWAR

ITA 23/PAN/2023[2018-19]Status: DisposedITAT Panaji06 Oct 2023AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Asstt Sr

Section 250Section 253(1)Section 80P(2)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजी में॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Asstt Sr ITA No. Appellant Vs Respondent Ld. AR Year 1 02/PAN/2023 2013-14 The Marcel Urban Co-op Vs The ITO, Ward-2(3), Mr Rohan Credit Society Ltd., Panaji. Tarkar 2 22/PAN/2023 2017-18 Shri Gopalkrishna Co-op Vs The ITO, Ward-1, Karwar. Credit Society Ltd., Mr Ravish Rao 3 23/PAN/2023 2018-19 Shri Gopalkrishna Co-op Vs The ITO, Ward-1, Karwar. Credit Society Ltd., 4…

SHRI GOPALKRISHNA CO-OPERATIVE SOCIETY LIMITED,BHATKAL vs. INCOME TAX OFFICER, WARD - 1, KARWAR

ITA 22/PAN/2023[2017-18]Status: DisposedITAT Panaji06 Oct 2023AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Asstt Sr

Section 250Section 253(1)Section 80P(2)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजी में॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Asstt Sr ITA No. Appellant Vs Respondent Ld. AR Year 1 02/PAN/2023 2013-14 The Marcel Urban Co-op Vs The ITO, Ward-2(3), Mr Rohan Credit Society Ltd., Panaji. Tarkar 2 22/PAN/2023 2017-18 Shri Gopalkrishna Co-op Vs The ITO, Ward-1, Karwar. Credit Society Ltd., Mr Ravish Rao 3 23/PAN/2023 2018-19 Shri Gopalkrishna Co-op Vs The ITO, Ward-1, Karwar. Credit Society Ltd., 4…

THE MARCEL URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED,MARCEL vs. INCOME TAX OFFICER, WARD - 2(3), PANAJI

ITA 2/PAN/2023[2013-14]Status: DisposedITAT Panaji06 Oct 2023AY 2013-14

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Asstt Sr

Section 250Section 253(1)Section 80P(2)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजी में॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Asstt Sr ITA No. Appellant Vs Respondent Ld. AR Year 1 02/PAN/2023 2013-14 The Marcel Urban Co-op Vs The ITO, Ward-2(3), Mr Rohan Credit Society Ltd., Panaji. Tarkar 2 22/PAN/2023 2017-18 Shri Gopalkrishna Co-op Vs The ITO, Ward-1, Karwar. Credit Society Ltd., Mr Ravish Rao 3 23/PAN/2023 2018-19 Shri Gopalkrishna Co-op Vs The ITO, Ward-1, Karwar. Credit Society Ltd., 4…

JANSEVA CO-OPERATIVE CREDIT SOCIETY LTD,MUMBAI vs. PCIT-17, MUMBAI

ITA 1225/MUM/2023[2018-19]Status: DisposedITAT Mumbai21 Aug 2023AY 2018-19

Bench: Shri Amit Shukla & Shri Amarjit Singhjanseva Co-Operative Vs. Pcit-17 Credit Society Limited Room No. 120, 1 St Floor, 408, Maker Bhavan No. 3, Kautilya Bhavan, C-41 To 21, New Marine Lines, C-43, G Block, Bandra Mumbai – 400 020 Kurla Complex, Bandra (East) Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaaj7811P Appellant .. Respondent [ Appellant By : Tanzil Padvekar Respondent By : Ankush Kapoor Date Of Hearing 25.07.2023 Date Of Pronouncement 21.08.2023 आदेश / O R D E R Per Amarjit Singh (Am): This Appeal Filed By The Assesse Is Directed Against The Order Passed By The Ld. Pcit-17, Mumbai, Dated 30.03.2023 For A.Y. 2018-19. The Assesse Has Raised The Following Grounds Before Us: “1. On The Facts & In Law, The Ld. Principal Commissioner Of Income Tax, Mumbai-17 Erred In Passing The Impugned Order Under Section 263 Of The Act By Invoking Powers Under Section 263 Of The Act Without Jurisdiction. Hence, The Impugned Order Passed Under Section 263 Of The Act Is Bad In Law & Without Meeting Jurisdictional Requirement As Twin Mandatory Conditions Are Not Fulfilled For Invoking Power Under Section 263 Of The Act. 2. On The Facts & In Law, The Ld. Principal Commissioner Of Income Tax, Mumbai-17 Has Erred In Relying On The Decision Of The Hon'Ble Supreme Court In The Case Of Totgars Co-Operative Sale Society V/S. Income Tax

For Appellant: Tanzil PadvekarFor Respondent: Ankush Kapoor
Section 263Section 80P(2)(a)Section 8o

…P a g e | 1 Janseva Cooperative Credit Society Ltd. VS. PCIT-17 IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Janseva Co-operative Vs. PCIT-17 Credit Society Limited Room No. 120, 1 st Floor, 408, Maker Bhavan No. 3, Kautilya Bhavan, C-41 to 21, New Marine Lines, C-43, G Block, Bandra Mumbai – 400 020 Kurla Complex, Bandra (East) Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAAJ7811P Appellant .. Respondent [ Appellant by : Tanzil Padvekar Respondent by : Ankush Kapoor Date of Hearing 25.07.2023 Date of Prono…

SHRI DOODHGANGA CREDIT SOUHARD SAHAKARI LIMITED,BORGAON vs. INCOME TAX OFFICER, WARD - 1, NIPANI

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 110/PAN/2018[2012-13]Status: DisposedITAT Panaji31 Mar 2022AY 2012-13

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. /Ita No.110/Pan/2018 "नधा"रण वष" /Assessment Year : 2012-13 Shri Doodhganga Credit Souharda Sahakari Ltd.; Borgaon, Tal. Chikodi, Dist. Belgaum Pan : Aaaad2210L .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1, Nipani, Karnataka. ……""यथ" / Respondent Assessee By : Shri Pramod Vaidhya, Ar Revenue By : Shri Sourabh Nayak, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 25.02.2022 घोषणा क" तार"ख / Date Of Pronouncement : 31.03.2022

For Appellant: Shri Pramod Vaidhya, ARFor Respondent: Shri Sourabh Nayak, Sr. DR
Section 143(2)Section 143(3)Section 5Section 80PSection 80P(2)(a)Section 80P(4)

…आयकर अपील"य अ"धकरण "यायपीठ,पणजीम"। IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI (Through virtual Court- at Raipur) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D BATTULL, ACCOUNTANT MEMBER आयकर अपील सं. /ITA No.110/PAN/2018 "नधा"रण वष" /Assessment Year : 2012-13 Shri Doodhganga Credit Souharda Sahakari Ltd.; Borgaon, Tal. Chikodi, Dist. Belgaum PAN : AAAAD2210L .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1, Nipani, Karnataka. ……""यथ" / Respondent Assessee by : Shri Pramod Vaidhya, AR Revenue by : Shri Sourabh Nayak, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 25.02.2022 घोषण…

DATTA PRASAD SAHAKARI PATSANSTHA LTD,MUMBAI vs. INCOME TAX OFFICER -26(3)(2), MUMBAI , MUMBAI

In the result, appeal is partly allowed

ITA 6029/MUM/2019[2011-12]Status: DisposedITAT Mumbai08 Sept 2021AY 2011-12

Bench: Shri Saktijit Dey () & Shri Rajesh Kumar ()

Section 10ASection 10BSection 143(1)Section 154Section 80A(5)Section 80P(2)(a)

…1 ITA 6029/Mum/2019 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI RAJESH KUMAR (ACCOUNTANT MEMBER) I.T.A No.6029/Mum/2019 (Assessment year : 2011-12) Shree Datta Prasad Sahakari vs Income-tax Officer-26(3)(2) Patsanstha Ltd, Patishakar Bhava Mumbai C-11, Bandra Kurla Complex, Bandra (E), Mumbai-400 051 PAN : AABAS6993E APPELLANT RESPONDENT Appellant by Shri.Rajendra Kandrekar, (AR) Respondent by Ms. Smita Verma and Shri Sanjay Sethi, (DR) Date of hearing 06-08-2021 Date of pronouncement -09-2021 O R D E R Per : Saktijit Dey (JM): This is an ap…

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Quepem Urban Co-operative Credit Society Ltd. v. Asstt. CIT (58 Taxmann.com 113) — Cited in 44 Judgments | BharatTax