Sant Motiram Maharaj Sahakari Pat Sanstha Ltd. v. ITO

120 Taxmann.com 10Income Tax Appellate Tribunal2020#763 most cited

What is Sant Motiram Maharaj Sahakari Pat Sanstha Ltd. v. ITO authority for?

Interest earned by a Cooperative credit Society from deposits with a Cooperative bank is eligible for deduction under Section 80P(2) of the Income-tax Act. Revisional orders under Section 263 disallowing such deduction are invalid if the original allowance was correct.

135

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Also referred to as

Sant Motiram Maharaj Sahakari Pat Sanstha Ltd. · Section 80P(2) · cooperative society interest income · interest from cooperative bank · deduction under Section 80P(2)(a)(i) · revision under Section 263 · assessment order erroneous · Totgar Cooperative Sale Society · 186 ITD 220 · ITAT Pune

Also reported as

186 ITD 220

Sections most often in play

Section 143(3)Section 263Section 80P(2)(d)Section 143(2)Section 80P(2)(a)(i)Section 142(1)Section 80PSection 80P(2)

Issues it is cited on

section 80(p)(2)(d)revision u/s 263assessment order erroneoussection 80p(2)(c)section 80p(2)(a)section 80p(2)(a)(i)section 80p(2)(d)section 80p(2)malabar industrialsection 80perroneous and prejudicialsection 80

Judgments citing Sant Motiram Maharaj Sahakari Pat Sanstha Ltd. v. ITO

SHREE MAHILA CREDIT SOUHARD SAHAKARI SANGH NIYAMIT,BELAGAVI vs. ITO WARD 1 BELAGAVI, BELAGAVI

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

ITA 116/PAN/2024[2017-18]Status: DisposedITAT Panaji13 Feb 2026AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. No.116/Pan/2024 (A.Y. 2017-18) Shree Mahila Credit Souhard Vs Ito-Ward-2, Sahakari Sangh Niyamit, Feroj Khimjibhai Cpx, . Shop.No.3, Maruti Complex, Civil Hospital Road 2 Nd Railway Gate, Tilakwadi, Belagavi-590001. Belgaum-500006, Karnataka. Karnataka. . Pan .No. Aabas9244A (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee By Shri.Pramod Y Vaidya.Ar Revenue By Smt.Rijula Uniyal.Sr.Dr सुनवाई की तारीख/Date Of Hearing 09.02.2026 घोषणा की तारीख/Date Of Pronouncement 13.02.2026 Order Per Pavan Kumar Gadale, Jm: The Appeal Is Filed By The Assesse Against The Order Of The Nfac/Cit(A) Passed U/Sec 143(3) & U/Sec 250 Of The Act. The Assessee Has Raised The Grounds Of Appeal Challenging The Order Of The Cit(A) Partially Sustaining The Denial Of Claim Of Deduction U/Sec80P(2)(A)(I) Of The Act Made By The Assessing Officer & Without Prejudice Alternate Relief U/Sec80P(2)(D) Of The Act & Sustaining Denial Of Deduction Of Interest On Income Tax Refund Under Section 80P(2)(A)(I) Of The Act.

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G D PADMAHSHALI ACCOUNTANT MEMBER I T A. No.116/PAN/2024 (A.Y. 2017-18) Shree Mahila Credit Souhard Vs ITO-Ward-2, Sahakari Sangh Niyamit, Feroj khimjibhai cpx, . Shop.no.3, Maruti Complex, Civil Hospital Road 2 nd Railway gate, Tilakwadi, Belagavi-590001. Belgaum-500006, Karnataka. Karnataka. . PAN .No. AABAS9244A (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee by Shri.Pramod Y Vaidya.AR Revenue by Smt.Rijula Uniyal.Sr.DR सुनवाई की तारीख/Date of Hearing 09.02.2026 घोषणा की तारीख/Date of Pronoun…

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

In the result, the appeal of the Revenue is dismissed

ITA 2247/PUN/2025[2022-23]Status: DisposedITAT Pune13 Feb 2026AY 2022-23

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Madhan Thirmanpalli
Section 143(2)Section 143(3)Section 80PSection 80P(2)Section 80P(2)(a)

…ase (supra) not to be applied in respect of interest income on investment as same falls u/s 80P(2)(d) and not u/s 80P(2)(a)(i) of the Act. It is further noted that, the co-ordinate bench in 'Sant Motiram Maharaj Sahakari Pat Sanstha Ltd. v. ITO' , reported in 120 Taxmann.com 10, after making reference to the decisions of the Hon'ble Supreme Court in the case of Totgars Cooperative Sales Society Ltd. (supra) and having noticed the divergent views of the Hon'ble Karnataka High Court in the case of 'Tumkur Merchants Souharda Credit Co-op. Ltd. v. ITO', 55 taxmann.com 447 and decision of Hon'ble Delhi High Court in 4…

DHARMAVEER SAMBHAJI NAGARI SAHAKARI PAT MARYADIT,PUNE vs. PCIT, PUNE

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

ITA 1217/PUN/2025[2020-21]Status: DisposedITAT Pune16 Jan 2026AY 2020-21

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21 Dharmaveer Sambhaji Nagari Pcit-3, Pune Sahakari Pat Maryadit Vs. A/P Manchar, Tal-Ambegaon, Dist. Pune – 410503 Pan: Aaaad5228N (Appellant) (Respondent) Assessee By : Shri Sandip Argade Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 13-01-2026 Date Of Pronouncement : 16-01-2026

For Appellant: Shri Sandip ArgadeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 143(1)Section 143(3)Section 263Section 3Section 56Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2020-21 Dharmaveer Sambhaji Nagari PCIT-3, Pune Sahakari Pat Maryadit Vs. A/P Manchar, Tal-Ambegaon, Dist. Pune – 410503 PAN: AAAAD5228N (Appellant) (Respondent) Assessee by : Shri Sandip Argade Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 13-01-2026 Date of pronouncement : 16-01-2026 O R D E R PER R.K. PANDA, V.P: This appeal filed by the assessee is directed against the order dated 13.03.2025 passed u/s 263 of the Income Tax Act, 1961 (he…

SAINI CO-OPERATIVE THARIFT AND CREDIT SOCIETY LTD,DELHI vs. ITO WARD-48(1), DELHI

In the result, the appeal is allowed

ITA 4261/DEL/2025[2016-17]Status: DisposedITAT Delhi21 Nov 2025AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. V. Rajakumar, AdvFor Respondent: Sh. Jitender Singh, CIT-DR
Section 80Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 4260/Del/2025 : Asstt. Year: 2016-17 ITA No. 4261/Del/2025 : Asstt. Year: 2016-17 Vs Saini Co-operative Thrift and Credit Income Tax Officer, Society Ltd., 2420-21, Bazar Kamra Range-48(1), Bangash, Darya Ganj, New Delhi-110002 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AABAS8396K Assessee by : Sh. V. Rajakumar, Adv. Revenue by : Sh. Jitender Singh, CIT-DR Date of Hearing: 18.11.2025 Date of Pronouncement: 21.11.2025 ORDER Per Satbeer Singh Godar…

SAINI CO-OPERATIVE THARIFT AND CREDIT SOCIETY LTD,DELHI vs. ITO WARD-48(1), DELHI

In the result, the appeal is allowed

ITA 4260/DEL/2025[2016-17]Status: DisposedITAT Delhi21 Nov 2025AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. V. Rajakumar, AdvFor Respondent: Sh. Jitender Singh, CIT-DR
Section 80Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 4260/Del/2025 : Asstt. Year: 2016-17 ITA No. 4261/Del/2025 : Asstt. Year: 2016-17 Vs Saini Co-operative Thrift and Credit Income Tax Officer, Society Ltd., 2420-21, Bazar Kamra Range-48(1), Bangash, Darya Ganj, New Delhi-110002 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AABAS8396K Assessee by : Sh. V. Rajakumar, Adv. Revenue by : Sh. Jitender Singh, CIT-DR Date of Hearing: 18.11.2025 Date of Pronouncement: 21.11.2025 ORDER Per Satbeer Singh Godar…

INCOME TAX OFFICER WARD-2 PANDHARPUR, PANDHARPUR vs. MOHOL NAGARI SAHAKARI PATPURAVATHA SANSTHA MARYADIT, MOHOL

In the result, the appeal filed by the Revenue in ITA

ITA 718/PUN/2025[2017-18]Status: DisposedITAT Pune24 Sept 2025AY 2017-18

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri S. N. PuranikFor Respondent: Shri Ramnath P. Murkunde
Section 143(2)Section 143(3)Section 263Section 69ASection 80P(2)

…Cooperative Sale Society Ltd. (supra), we hold that the assessee is entitled to the claim of deduction under section 80P(2)(a)(i) of the Act.” Unquote. 7. Similar View is taken by ITAT Pune in the case of Sant Motiram Maharaj Sahakari Pat Sanstha Ltd. Vs. ITO 186 ITD 220 (Pune - Trib.) [23-09- 2020]. 8. Thus, the ITAT has repeatedly held that interest earned by Cooperative credit Society from Cooperative bank is eligible for deduction u/s 80P(2) of the Act. Hence, the order u/s 263 is quashed qua the issue of eligibility of the assessee for deduction u/s 80P(2) on Interest earned.” 19. Respectfully following the…

INCOME TAX OFFICER WARD-2 PANDHARPUR, PANDHARPUR vs. MOHOL NAGARI SAHAKARI PATPURAVATHA SASTHA MARYADIT, MOHOL

In the result, the appeal filed by the Revenue in ITA

ITA 717/PUN/2025[2017-18]Status: DisposedITAT Pune24 Sept 2025AY 2017-18

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri S. N. PuranikFor Respondent: Shri Ramnath P. Murkunde
Section 143(2)Section 143(3)Section 263Section 69ASection 80P(2)

…Cooperative Sale Society Ltd. (supra), we hold that the assessee is entitled to the claim of deduction under section 80P(2)(a)(i) of the Act.” Unquote. 7. Similar View is taken by ITAT Pune in the case of Sant Motiram Maharaj Sahakari Pat Sanstha Ltd. Vs. ITO 186 ITD 220 (Pune - Trib.) [23-09- 2020]. 8. Thus, the ITAT has repeatedly held that interest earned by Cooperative credit Society from Cooperative bank is eligible for deduction u/s 80P(2) of the Act. Hence, the order u/s 263 is quashed qua the issue of eligibility of the assessee for deduction u/s 80P(2) on Interest earned.” 19. Respectfully following the…

INCOME TAX OFFICER WARD-2 PANDHARPUR, PANDHARPUR vs. MOHOL NAGARI SAHAKARI PATPURVAGHA SANSTHA MARYADIT, MOHOL

In the result, the appeal filed by the Revenue in ITA

ITA 695/PUN/2025[2018-19]Status: DisposedITAT Pune24 Sept 2025AY 2018-19

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri S. N. PuranikFor Respondent: Shri Ramnath P. Murkunde
Section 143(2)Section 143(3)Section 263Section 69ASection 80P(2)

…Cooperative Sale Society Ltd. (supra), we hold that the assessee is entitled to the claim of deduction under section 80P(2)(a)(i) of the Act.” Unquote. 7. Similar View is taken by ITAT Pune in the case of Sant Motiram Maharaj Sahakari Pat Sanstha Ltd. Vs. ITO 186 ITD 220 (Pune - Trib.) [23-09- 2020]. 8. Thus, the ITAT has repeatedly held that interest earned by Cooperative credit Society from Cooperative bank is eligible for deduction u/s 80P(2) of the Act. Hence, the order u/s 263 is quashed qua the issue of eligibility of the assessee for deduction u/s 80P(2) on Interest earned.” 19. Respectfully following the…

MOHOL NAGARI SAHAKARI PATPURVATHA SANSTHA MARYADIT,SOLAPUR vs. ITO WARD 2, PANDHARPUR

In the result, the appeal filed by the Revenue in ITA

ITA 1332/PUN/2025[2017-18]Status: DisposedITAT Pune24 Sept 2025AY 2017-18

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri S. N. PuranikFor Respondent: Shri Ramnath P. Murkunde
Section 143(2)Section 143(3)Section 263Section 69ASection 80P(2)

…Cooperative Sale Society Ltd. (supra), we hold that the assessee is entitled to the claim of deduction under section 80P(2)(a)(i) of the Act.” Unquote. 7. Similar View is taken by ITAT Pune in the case of Sant Motiram Maharaj Sahakari Pat Sanstha Ltd. Vs. ITO 186 ITD 220 (Pune - Trib.) [23-09- 2020]. 8. Thus, the ITAT has repeatedly held that interest earned by Cooperative credit Society from Cooperative bank is eligible for deduction u/s 80P(2) of the Act. Hence, the order u/s 263 is quashed qua the issue of eligibility of the assessee for deduction u/s 80P(2) on Interest earned.” 19. Respectfully following the…

MOHOL NAGARI SAHAKARI PATPURVATHA SANSTHA MARYADIT,SOLAPUR vs. ITO WARD 2, PANDHARPUR

In the result, the appeal filed by the Revenue in ITA

ITA 1331/PUN/2025[2017-18]Status: DisposedITAT Pune24 Sept 2025AY 2017-18

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri S. N. PuranikFor Respondent: Shri Ramnath P. Murkunde
Section 143(2)Section 143(3)Section 263Section 69ASection 80P(2)

…Cooperative Sale Society Ltd. (supra), we hold that the assessee is entitled to the claim of deduction under section 80P(2)(a)(i) of the Act.” Unquote. 7. Similar View is taken by ITAT Pune in the case of Sant Motiram Maharaj Sahakari Pat Sanstha Ltd. Vs. ITO 186 ITD 220 (Pune - Trib.) [23-09- 2020]. 8. Thus, the ITAT has repeatedly held that interest earned by Cooperative credit Society from Cooperative bank is eligible for deduction u/s 80P(2) of the Act. Hence, the order u/s 263 is quashed qua the issue of eligibility of the assessee for deduction u/s 80P(2) on Interest earned.” 19. Respectfully following the…

INCOME TAX OFFICER WARD-2 PANDHARPUR, PANDHARPUR vs. MOHOL NAGARI SAHAKARI PATPURVATHA SANSTHA MARYADIT , MOHOL

In the result, the appeal filed by the Revenue in ITA

ITA 1146/PUN/2025[2020-21]Status: DisposedITAT Pune24 Sept 2025AY 2020-21

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri S. N. PuranikFor Respondent: Shri Ramnath P. Murkunde
Section 143(2)Section 143(3)Section 263Section 69ASection 80P(2)

…Cooperative Sale Society Ltd. (supra), we hold that the assessee is entitled to the claim of deduction under section 80P(2)(a)(i) of the Act.” Unquote. 7. Similar View is taken by ITAT Pune in the case of Sant Motiram Maharaj Sahakari Pat Sanstha Ltd. Vs. ITO 186 ITD 220 (Pune - Trib.) [23-09- 2020]. 8. Thus, the ITAT has repeatedly held that interest earned by Cooperative credit Society from Cooperative bank is eligible for deduction u/s 80P(2) of the Act. Hence, the order u/s 263 is quashed qua the issue of eligibility of the assessee for deduction u/s 80P(2) on Interest earned.” 19. Respectfully following the…

SHRI KALMESHWAR CO-OP CREDIT SOCIETY,BELGAUM vs. ASSESSING OFFICER, NATIONAL E LIMITED ASSESSMENT CENTRE, DELHI

ITA 164/PAN/2025[2020-21]Status: DisposedITAT Panaji02 Sept 2025AY 2020-21

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 164/Pan/2025 Assessment Year : 2020-21 Shri Kalmeshwar Co-Op Credit Society Limited. 396/4 Main Road, Lbs Nagar, Kangralli, Belagavi-590010. Pan : Aaajs2317N . . . . . . . Appellant

For Appellant: Mr Santosh Kumar Latthe [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 143(2)Section 143(3)Section 2(19)Section 250Section 253(1)Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos. 164/PAN/2025 Assessment Year : 2020-21 Shri Kalmeshwar Co-op Credit Society Limited. 396/4 Main Road, LBS Nagar, Kangralli, Belagavi-590010. PAN : AAAJS2317N . . . . . . . Appellant V/s National Faceless e-Asstt. Centre, Delhi . . . . . . . Respondent Appearances Assessee by : Mr Santosh Kumar Latthe [‘Ld. AR’] Revenue by : Ms Rijjula Uniyal [‘Ld. DR’] Date of conclusive Hearing: 01/09/2025 Date of Pronouncement : 02/09/2025 ORDER PER G. D.…

LEKHAKOSH KARMACHARI SAHAKARI PATPEDHI SANSTHA MARYADIT,PUNE vs. PR. CIT, PUNE-4, PUNE

In the result, the appeal of the assessee is allowed

ITA 575/PUN/2024[2017-18]Status: DisposedITAT Pune22 Jul 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amol Khairnar
Section 263

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.575/PUN/2024 धििाारण वर्ा / Assessment Year : 2017-18 Lekhakosh Karmchari Sahakari Pr. CIT, Pune-4 Patpedhi Sanstha Maryadit, 201, Lekhakosh Bhavan, Collector Vs. Kacheri Compound, Dist.-Pune, PAN : AABAL2787R अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Kishor B. Phadke Department by : Shri Amol Khairnar Date of hearing : 14-05-2025 Date of 22-07-2025 Pronouncement : आदेश / ORDER PER ASTHA CHANDR…

JALGAON JILHA MAJUR KAMGAR SAHAKARI SANSTHA FEDERATION LTD.,JALGAON vs. ITO, WARD 1(4), JALGAON, JALGAON

ITA 29/PUN/2025[2018-19]Status: DisposedITAT Pune27 May 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.29/Pun/2025 िनधा"रण वष" / Assessment Year: 2018-19 Jalgaon Jilha Majur Kamgar V The Income Tax Officer, Sahakari Sanstha Federation S Ward-1(4), Jalgaon. Limited, 1 Shrama Sahakar, Akashwani Chowk, Jalgaon – 425001. Maharashtra. Pan: Aabaj5982G Appellant/ Assessee Respondent / Revenue Assessee By Smt. Deepa Khare – Ar Revenue By Shri Madhan Thirmanpallil – Addl.Cit(Dr) – Virtual Hearing. Date Of Hearing 13/05/2025 Date Of Pronouncement 27/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Under Section 250 Of The Income Tax Act, 1961 Dated 23.12.2024 For The A.Y.2018-19. The Assessee Has Raised The Following Grounds Of Appeal :

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

…ppellant are as under which are directly relevant to facts before your honour: Sant Motiram Maharaj Sahakari Pat Sanstha Ltd. Vs. Income tax officer, ITAT, PUNE 'B' BENCH, ITA No. 826/Pune/2019; Asst. yr. 2014-15 Date of Decision 23rd September, 2020, (2021) 186 ITD 220 (Pune) Income Tax Officer vs. Maharashtra Bank Employees Co-operative Credit Society Ltd, ITAT, PUNE 'A' BENCH, ITA Nos. 454 to ITA No.29/PUN/2025 [A] 456/Pn/2015, (2018) 193 TTJ (Pune) 736, Date of decision 22nd December, 2017 Borivali Jankalyan Sahakari Patpedhi Ltd. Vs. Income Tax Officer, ITAT, MUMBAI 'SMC' BENCH, ITA No. 5230/Mum/2019, Da…

SHRI BASAVESHWAR PRATHAMIK KRISHI PATTIN SAHAKARI SANGH EXAMBA,EXAMBA vs. INCOME TAX OFFICER WARD -1 NIPANI, NIPANI

The appeal of the assessee is ALLOWED

ITA 19/PAN/2025[2017-18]Status: DisposedITAT Panaji02 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2017-18 Shri Basaveshwar Prathamik Krishi Pattin Sahakari Sangh Niyamit Examba, Dist.: Belgaum Pan: Aacas1122N . . . . . . . Appellant

For Appellant: None for AssesseeFor Respondent: Mr Ravindra Hattalli [‘Ld. DR’]
Section 143(1)Section 2(19)Section 250Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER Assessment Year : 2017-18 Shri Basaveshwar Prathamik Krishi Pattin Sahakari Sangh Niyamit Examba, Dist.: Belgaum PAN: AACAS1122N . . . . . . . Appellant V/s Income Tax Officer, Ward-1, Nippani. . . . . . . . Respondent Appearances Assessee by : None for Assessee Revenue by : Mr Ravindra Hattalli [‘Ld. DR’] Date of conclusive Hearing : 19/03/2025 Date of Pronouncement : 02/04/2025 ORDER PER G. D. PADMAHSHALI, AM; This appeal is instituted by the assess…

CHANDRAPRABHU GRAMIN BIGAR SHETI SAHAKARI PAT SANSTHA,SOLAPUR vs. INCOME TAX OFFICER, WARD-2, PANDHARPUR, PANDHARPUR

In the result, the appeal of the assessee is allowed

ITA 1858/PUN/2024[2018-19]Status: DisposedITAT Pune29 Oct 2024AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Sharad ShahFor Respondent: Shri B.S. Rajpurohit
Section 143(2)Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण “एक सदस्य मामला” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1858/PUN/2024 निर्धारण वर्ा / Assessment Year : 2018-19 Chandraprabhu Gramin Bigarsheti Income Tax Officer, Sahakari Pat Sanstha, Ward – 2, Pandharpur Main Peth, Netepute, Vs. Dist.-Solapur – 413109, Maharashtra PAN : AAAAC2702L अपीलधर्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Sharad Shah Department by : Shri B.S. Rajpurohit Date of hearing : 21-10-2024 Date of 29-10-2024 Pronouncement :…

DR CHANDRAKANT DAVTALE PATH SANSTHA MARYADIT GANESHWADI,GANESHWADI SHIROL vs. WARD-1, ICHALKARANJI, ICHALKARANJI

The appeal of the assessee stands ALLOWED

ITA 1256/PUN/2024[2014-15]Status: DisposedITAT Pune01 Oct 2024AY 2014-15

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No. 1256/Pun/2024 निर्धारण वषा / Assessment Year : 2014-15 Dr Chandrakant Davtale Path Sanstha Maryadit Ganeshwadi. At: Ganeshwadi, Tal. Shirol, Kolhapur-416115 Pan: Aabad0278M . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Hari Krishan [‘Ld. AR’]For Respondent: Mr BS Rajpurohit [‘Ld. DR’]
Section 147Section 250Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘SMC’ BENCH, PUNE BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND HON’BLE SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No. 1256/PUN/2024 निर्धारण वषा / Assessment Year : 2014-15 Dr Chandrakant Davtale Path Sanstha Maryadit Ganeshwadi. At: Ganeshwadi, Tal. Shirol, Kolhapur-416115 PAN: AABAD0278M . . . . . . . अपीलार्थी / Appellant बिधम / V/s Income Tax Officer, Ward-1, Ichalkaranji . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Mr Hari Krishan [‘Ld. AR’] Revenue by : Mr BS Rajpurohit [‘Ld. DR’] सुनवाई की तारीख / Date of…

JANKALYAN MULTISTATE CO OPERATIVE CREDIT SOCIETY LIMITED,SOLAPUR MAHARASHTRA vs. ITO , WARD ONE (ONE)

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

ITA 561/PUN/2024[2020-21]Status: DisposedITAT Pune27 Sept 2024AY 2020-21

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.561/Pun/2024 िनधा"रण वष" / Assessment Year: 2020-21 Jankalyan Multistate Co- Vs. Ito, Ward-1(1), Solapur. Operative Credit Society Limited, 940, Jagjivandas Complex, Near Garud Bangal Sadar Bazar, Solapur - 413003. Pan : Aabaj3074H Appellant Respondent Assessee By None (Written Submission Filed) : Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 23.07.2024 Date Of Pronouncement : 27.09.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 23.02.2024 Passed By Ld Cit(A)/Nfac For The Assessment Year 2020-21. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. Whether On The Facts & In The Circumstances Of Case & In Law, Ao & Cit(A), Niac Was Correct In Disallowing The Deduction When The Income Is Part Of Business Of Assessee & Eligible For Deduction.

For Respondent: Shri Ramnath P. Murkunde
Section 234Section 4Section 80PSection 80P(2)(a)Section 80P(2)(d)

…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.561/PUN/2024 िनधा"रण वष" / Assessment Year: 2020-21 Jankalyan Multistate Co- Vs. ITO, Ward-1(1), Solapur. operative Credit Society Limited, 940, Jagjivandas Complex, Near Garud Bangal Sadar Bazar, Solapur - 413003. PAN : AABAJ3074H Appellant Respondent Assessee by None (Written Submission Filed) : Revenue by : Shri Ramnath P. Murkunde Date of hearing : 23.07.2024 Date of pronouncement : 27.09.2024 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by…

K1104 ELAAMUTHUR PRIMARY AGRICULTURAL CO-OPERATIVE CREDIT SCOIETY,TIRUPPUR vs. ITO, WARD 2(4), TIRUPPUR

In the result, appeals filed by the assessee for both the

ITA 1041/CHNY/2024[2017-18]Status: DisposedITAT Chennai18 Sept 2024AY 2017-18

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 1040 & 1041/Chny/2024 िनधा"रणवष" / Assessment Years: 2016-17 & 2017-18 K 1104 Elayamuthur Primary Income Tax Officer, Agricultural Co-Operative Credit V. Ward -2(4), Society, Tirupur. Elayamuthur, Udumalpet, Tirupur – 642 154. [Pan: Aabak-3636-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. S. Sridhar, Advocate ""यथ"क"ओरसे/Respondent By : Shri. R.V. Aroonprasaad, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 23.07.2024 घोषणाकीतारीख/Date Of Pronouncement : 18.09.2024

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. R.V. AroonPrasaad, Addl.CIT
Section 143(1)Section 143(3)Section 80PSection 80P(2)(d)Section 80P(4)

…आयकरअपीलीयअिधकरण,‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी एसएसिव"ने"रिव, , , , "याियकसद"यएवं"ी एस. आर.रघुनाथा, , , , लेखा सद"यके सम" BEFORE SHRI S.S. VISWANETHRA RAVI, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 1040 & 1041/Chny/2024 िनधा"रणवष" / Assessment Years: 2016-17 & 2017-18 K 1104 Elayamuthur Primary Income Tax Officer, Agricultural Co-operative Credit v. Ward -2(4), Society, Tirupur. Elayamuthur, Udumalpet, Tirupur – 642 154. [PAN: AABAK-3636-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant by : S…

K1104 ELAYAMUTHUR PROMARY AGRICULTURAL CO-OPERATIVE CREDIT SOCIETY,TIRUPPUR vs. ITO, WARD 2(4), TIRUPPUR

In the result, appeals filed by the assessee for both the

ITA 1040/CHNY/2024[2016-17]Status: DisposedITAT Chennai18 Sept 2024AY 2016-17

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 1040 & 1041/Chny/2024 िनधा"रणवष" / Assessment Years: 2016-17 & 2017-18 K 1104 Elayamuthur Primary Income Tax Officer, Agricultural Co-Operative Credit V. Ward -2(4), Society, Tirupur. Elayamuthur, Udumalpet, Tirupur – 642 154. [Pan: Aabak-3636-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. S. Sridhar, Advocate ""यथ"क"ओरसे/Respondent By : Shri. R.V. Aroonprasaad, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 23.07.2024 घोषणाकीतारीख/Date Of Pronouncement : 18.09.2024

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. R.V. AroonPrasaad, Addl.CIT
Section 143(1)Section 143(3)Section 80PSection 80P(2)(d)Section 80P(4)

…आयकरअपीलीयअिधकरण,‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी एसएसिव"ने"रिव, , , , "याियकसद"यएवं"ी एस. आर.रघुनाथा, , , , लेखा सद"यके सम" BEFORE SHRI S.S. VISWANETHRA RAVI, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 1040 & 1041/Chny/2024 िनधा"रणवष" / Assessment Years: 2016-17 & 2017-18 K 1104 Elayamuthur Primary Income Tax Officer, Agricultural Co-operative Credit v. Ward -2(4), Society, Tirupur. Elayamuthur, Udumalpet, Tirupur – 642 154. [PAN: AABAK-3636-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant by : S…

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