Sahakari Ganna Vikas Samiti Ltd. v. ACIT

169 Taxmann.com 300Reported decision2024#11183 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 80PSection 139(1)Section 143(1)(a)(v)Section 80ACSection 10AASection 143(1)Section 143(1)(a)Section 250

Issues it is cited on

section 143(1)(a)(v)section 80ac(ii)section 143(1)(a)(ii)section 80acsection 80asection 10aasection 139(4)section 143(1)(a)section 80psection 80p(2)(a)section 139(1)section 154

Judgments citing Sahakari Ganna Vikas Samiti Ltd. v. ACIT

Dagadudhondu Yeola Nagari Sahakari Patsanstha Maryadit, Satana vs. The Income Tax Officer, Ward 1(1), Nashik

In the result, the appeal of the assessee is allowed as per the terms indicated hereinabove

ITA 2326/PUN/2025[2018-19]Status: DisposedITAT Pune12 Feb 2026AY 2018-19

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2326/Pun/2025 Assessment Year : 2018-19 Dagadudhondu Yeola Nagari Vs. Income Tax Officer, Sahakari Patsanstha Maryadit, Ward-1(1), Nashik At Post Satana, Nashik 423 301 Maharashtra Pan : Aabad2549P Appellant Respondent

For Appellant: Shri Sanjeev MuthaFor Respondent: Shri Eknath Abhang
Section 10ASection 139Section 139(1)Section 143(1)(a)Section 154Section 250Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2326/PUN/2025 Assessment Year : 2018-19 Dagadudhondu Yeola Nagari Vs. Income Tax Officer, Sahakari Patsanstha Maryadit, Ward-1(1), Nashik At Post Satana, Nashik 423 301 Maharashtra PAN : AABAD2549P Appellant Respondent Assessee by : Shri Sanjeev Mutha (Through virtual) Revenue by : Shri Eknath Abhang (Through virtual) Date of hearing : 03.02.2026 Date of pronouncement : 12.02.2026 आदेश / ORDER The captioned appeal at the instance of assessee pertaining to the Assessment Year 2018-19 is…

Sri Sowrabha Mahila Pattina Sahakara Sangha, Tumkur vs. Income Tax Officer, Ward-1, Tiptur

The appeals are dismissed, however

ITA 117/BANG/2025[2019-20]Status: DisposedITAT Bangalore09 Feb 2026AY 2019-20

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2019-20

For Appellant: Ms. Sahana T.H.M, Advocate
Section 119(2)(b)Section 143(1)Section 143(1)(a)Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2019-20 Shri Sowrabha Mahila Pattina The Income Tax Officer, Sahakara Sangha, Ward1, Tiptur, Tumkur-572201 Vs. Tiptur. PAN: AARAS0819H APPELLANT RESPONDENT Assessee by : Ms. Sahana T.H.M, Advocate : Shri Ganesh R Ghale – Advocate, Revenue by Standing Counsel for Revenue Date of Hearing : 26-11-2025 Date of Pronouncement : 09-02-2026 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1. ITA No. 117/Bang/2025 is filed by Shri Sowrabha Mahila Patti…

Vidyut Transmission Karmachari Vetan Bhogi Credit Cooperative Society, Lucknow vs. CPC Bangalore/ITO-2(1), Lucknow

Appeal of the assessee is partly allowed for statistical

ITA 464/LKW/2025[2019-20]Status: DisposedITAT Lucknow19 Dec 2025AY 2019-20

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80PSection 80P(2)(a)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’ BENCH LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.464/LKW/2025 Assessment year:2019-20 Vidyut Transmission Vs. CPC, Karmachari Vetan Bhogi Bengaluru Credit Cooperative Society, Income Tax Officer-2(1), Lucknow- 226001 Lucknow PAN: AAAAV 8716H (Appellant) (Respondent) Appellant by Shri Shubham Rastogi, CA Respondent by Shri Amit Kumar, Addl. CIT, D.R. O R D E R PER: ANADEE NATH MISSHRA, A.M. 1. This appeal vide I.T.A. No.464/Lkw/2025 has been filed by the assessee for assessment year 2019-20 agai…

Naveshwar Nagari Patsanstha Maryadit, Ratnagiri vs. Income-Tax Officer, Ratnagiri

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

ITA 2131/PUN/2025[2019-20]Status: DisposedITAT Pune10 Nov 2025AY 2019-20

Bench: Dr.Manish Borad

For Appellant: Shri Anup ShahaFor Respondent: Shri Ajitesh Meena
Section 10ASection 139Section 139(1)Section 143(1)(a)Section 154Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2131/PUN/2025 Assessment Year : 2019-20 Naveshwar Nagari Vs. Income Tax Officer, Patsanstha Maryadit, Ratnagiri 1756, Jutica, Teli Ali, Ratnagiri – 415612 Maharashtra PAN : AABTN2252Q Appellant Respondent Appellant by : Shri Anup Shaha (through virtual) Respondent by : Shri Ajitesh Meena Date of hearing : 16.10.2025 Date of pronouncement : 10.11.2025 आदेश / ORDER The captioned appeal at the instance of assessee pertaining to Assessment Year 2019-20 is directed against the order date…

Pahalampur Samabay Krishi Unnayan Samity Ltd., Hooghly vs. ITO, Ward 23(1), Hooghly

In the result, the appeal of the assessee is allowed

ITA 887/KOL/2025[2019-2020]Status: DisposedITAT Kolkata02 Sept 2025AY 2019-2020

Bench: Shri George Mathan & Shri Rajesh Kumarassessment Year: 2019-20 Pahalampur Samabay Krishi Ito, Ward-23(1), Hooghly Unnayan Ltd.

For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Shri S. B. Chakraborthy, Sr. DR
Section 139(1)Section 139(4)Section 142(1)Section 143(1)Section 143(1)(a)Section 148Section 153ASection 80Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2019-20 Pahalampur Samabay Krishi ITO, Ward-23(1), Hooghly Unnayan Ltd. C/o S. N. Ghosh & Associates, Vs Advocates, 2, Garstin Place, 2nd Floor, Suite No.203, Off Hare Street, Kol – 700001. (PAN: AAAAP2517N) (Appellant) (Respondent) Appellant by : Shri Somnath Ghosh, Advocate Respondent by : Shri S. B. Chakraborthy, Sr. DR Date of Hearing : 28.08.2025 Date of Pronouncement : 02.09.2025 ORDER Per Bench : This is an appeal filed by the revenue against the o…

Kakad House Co Op Housing Society Ltd, Mumbai vs. ITO, Ward 25(1)(1), Mumbai

In the result, grounds of

ITA 1188/MUM/2025[2019-20]Status: DisposedITAT Mumbai29 Aug 2025AY 2019-20

Bench: Shri Pawan Singh(Physical Hearing) Kakad House Co. Op Housing Society Ito, Ward – 25(1)(1), Mumbai Ltd. Vs Kautilya Bhawan, Bandra, Kakad House, Vithaldas Thakersey Mumbai Marg, New Marine Lines, Mumbai – 400020. [Pan: Aadak4956B] Appellant / Assessee Respondent / Revenue

Section 139(1)Section 139(4)Section 143Section 143(1)Section 143(1)(a)Section 250Section 254(1)Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Kakad House Co. Op Housing Society ITO, Ward – 25(1)(1), Mumbai Ltd. Vs Kautilya Bhawan, Bandra, Kakad House, Vithaldas Thakersey Mumbai Marg, New Marine Lines, Mumbai – 400020. [PAN: AADAK4956B] Appellant / Assessee Respondent / Revenue Assessee by Mr. Prashant Ghumare, Advocate Revenue by Shri Surendra Mohan, Sr. DR Date of Institution 21.02.2025 Date of hearing 23.07.2025 Date of pronouncement 29.08.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER; 1. This a…

Dhaban Gram Sewa Sahakari Samity, Sangaria vs. ITO Ward 1, Hanumangarh

In the result, appeal of the assessee bearing ITA No

ITA 771/JODH/2024[2018-19]Status: DisposedITAT Jodhpur21 Aug 2025AY 2018-19

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 80ASection 80PSection 80P(2)(iv)

…1 M/s Dhaban Gram Sewa Sahakari Samity IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, HON’BLE JUDICIAL MEMBER I.T.A No.771 /Jodh/2024 (Assessment Year: 2018-19) Dhaban Gram Sewa Sahakari vs ITO, Ward 2, Hanumangarh, Samity, Rajasthan Sangaria, 22, Dhaban, Sangaria, Rajasthan-335063 PAN : AABAD0315R APPELLANT RESPONDENT Present for Assessee None (Adjournment Application rejected) Present for Revenue Shri Brij Lal Meena, Addl.CIT-DR Date of hearing 19/08/2025 Date of pronouncement 21/08/2025 O R D E R Per Bench: The ins…

Koyana Madhyavarti Dughalay Sevak Sahakari Sanstha Maryadit Karad, Satara vs. The Income Tax Officer, Ward-1, Satara

In the result, appeal of the assessee is allowed

ITA 2774/PUN/2024[2018-19]Status: DisposedITAT Pune30 Jun 2025AY 2018-19

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2774/Pun/2024 Assessment Year : 2018-19

For Appellant: Smt Deepa KhareFor Respondent: Date of hearing
Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 250Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2774/PUN/2024 Assessment Year : 2018-19 Koyana Madhyavarti Dugdhalay Vs. ITO, Ward – 1, Sevak Sahakari Sanstha Maryadit Karad, Satara Pune Bangalore Road, Karad-415110, Dist – Satara Maharashtra PAN : AAAAK4595P Appellant Respondent Assessee by : Smt Deepa Khare Shri S.Sadananda Singh, JCIT Revenue by : Date of hearing : 19.06.2025 Date of pronouncement : 30.06.2025 आदेश / ORDER This appeal filed at the instance of assessee pertaining to the Assessment Year 2018-19 is directed again…

Ajinkya Madhyamik Shikshak Sevak Sah. Patsanstha, Maryadit, Satara vs. Income Tax Officer, Ward-2, Satara

In the result, the appeal of the assessee is allowed

ITA 2214/PUN/2024[2020-21]Status: DisposedITAT Pune18 Jun 2025AY 2020-21
For Appellant: Shri Prateek JhaFor Respondent: Shri Akhilesh Srivastava
Section 139Section 139(1)Section 143(1)Section 80ASection 80P

…आयकर अपीलीय अधिकरण “एक सदस्य मामला” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2214/PUN/2024 निर्धारण वर्ष / Assessment Year : 2020-21 Ajinkya Madhyamik Shikshak Sevak Sah. Patsanstha Maryadit, 769, Jagtap Colony, Malhar Peth, Satara - 415001 Vs. Income Tax Officer, Ward 2, Satara PAN : AAAAA3002D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Prateek Jha Department by : Shri Akhilesh Srivastava Date of hearing : 22-04-2025 Date of Pronouncement : 18-06-2025 आ…

Sahakari Ganna Vikas Samiti Ltd. v. ACIT (169 Taxmann.com 300) — Cited in 9 Judgments | BharatTax