Which sections of the Income Tax Act does Sant Motiram Maharaj Sahakari Pat Sanstha Ltd. v. ITO come up under?

It is most often cited in judgments turning on Section 143(3), Section 263, Section 80P(2)(d), Section 143(2), Section 80P(2)(a)(i), Section 142(1).

Sant Motiram Maharaj Sahakari Pat Sanstha Ltd. v. ITO

Q: How many judgments cite Sant Motiram Maharaj Sahakari Pat Sanstha Ltd. v. ITO?

135 judgments on BharatTax cite Sant Motiram Maharaj Sahakari Pat Sanstha Ltd. v. ITO (120 Taxmann.com 10), spanning 2021 to 2026.

120 Taxmann.com 10Income Tax Appellate Tribunal2020#758 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 366,421 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 263 Section 80P(2)(d)Section 143(2)Section 80P(2)(a)(i)Section 142(1)Section 80P Section 80P(2)

Issues it is cited on

section 80(p)(2)(d)revision u/s 263 assessment order erroneous section 80p(2)(c)section 80p(2)(a)section 80p(2)(a)(i)section 80p(2)(d)section 80p(2)malabar industrial section 80p erroneous and prejudicial section 80

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

R&De (Engrs) Employees Co-Op. Credit Society, Pune vs. ITO, Ward 7(3), Pune

In the result, the appeal of the assessee is allowed

ITA 762/PUN/2024[2021-22]Status: DisposedITAT Pune11 Sept 2024AY 2021-22

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

For Appellant: Shri A.V. IyerFor Respondent: Shri Sourabh Nayak

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

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.762/PUN/2024 धििाारण वर्ा / Assessment Year : 2021-22 R & DE (Engrs) Employees Co-op. Credit Income Tax Officer, Society Limited, Ward – 7(3), Pune Dighi Alandi Road, Kalas, Pune-411015 Vs. PAN : AACAR6160K अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri A.V. Iyer Department by : Shri Sourabh Nayak Date of hearing : 08-07-2024 Date of 11-09-2024 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM…

Assistant Commissioner of Income Tax, Tarabai Park, Kolhapur vs. Kolhapur Zilla Sahakari Dudh Utpadak Sangh Limited, Kolhapur

ITA 301/PUN/2024[2020-21]Status: HeardITAT Pune10 Jun 2024AY 2020-21

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.0301/Pun/2024 निर्धारण वषा / Assessment Year : 2020-21 Asstt. Commissioner Of Income Tax, Kolhapur . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Kolhapur Zilla Sahakari Dudh Utpadak Sangh Ltd. B-1 Midc, Gokul Shirgaon, Kolhapur-416234 Pan: Aaaak0230D . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mr Pranjal Phadnis [‘Ld. Ar’] Revenue By : Mr Keyur Patel & Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 30/05/2024 घोषणा की तारीख / Date Of Pronouncement : 10/06/2024 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Filed U/S 253(2) Of The Income Tax Act [‘The Act’] By The Revenue Challenges The Order Of National Faceless Appeal Centre, Delhi [‘Nfac/Cit(A)’] In Din & Order Itba/Nfac/S/250/2023-24/1058957688(1) Dt. 21/12/2023 Passed U/S 250 Of The Act Which In Turn Arisen Out Of Respective Orders Of Assessment Passed U/S 143(3) R.W.S. 144B Of The Act.

For Appellant: Mr Pranjal Phadnis [‘Ld. AR’]For Respondent: Mr Keyur Patel & Ramnath Murkunde [‘Ld. DR’]

Section 143(2)Section 143(3)Section 250Section 253(2)Section 80GSection 80PSection 80P(2)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘A’ BENCH, PUNE BEFORE HON’BLE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No.0301/PUN/2024 निर्धारण वषा / Assessment Year : 2020-21 Asstt. Commissioner of Income Tax, Kolhapur . . . . . . . अपीलार्थी / Appellant बिधम / V/s. Kolhapur Zilla Sahakari Dudh Utpadak Sangh Ltd. B-1 MIDC, Gokul Shirgaon, Kolhapur-416234 PAN: AAAAK0230D . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Mr Pranjal Phadnis [‘Ld. AR’] Revenue by : Mr Keyur Patel & Ramnath Murkunde [‘Ld. DR’] सुनवाई की तारीख / Date of…

Yogiraj Nagari Sahkari Patsanstha Maryadit, Pune vs. ITO, Ward 2(2), Pune

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

ITA 1152/PUN/2023[2020-21]Status: DisposedITAT Pune06 Jun 2024AY 2020-21

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita No.1152/Pun/2023 "नधा"रण वष" Assessment Year : 2020-21

For Appellant: Shri Rohit KasatFor Respondent: Shri Sourabh Nayak

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1152/PUN/2023 "नधा"रण वष" Assessment Year : 2020-21 Yogiraj Nagari Sahkari Vs. ITO, Ward-2(2), Patsanstha Maryadit, Pune 249, Bhagyashri Chambers, Vidhate Murkute Vasti, Baner, Pune 411 019 Maharashtra PAN : AAAAY0900A Appellant Respondent Assessee by : Shri Rohit Kasat Revenue by : Shri Sourabh Nayak Date of hearing 06.06.2024 : Date of pronouncement : 06.06.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee dir…

Indapur Taluka Prathmik Shikshakanchi Sahakari Patasnatha Maryadit, Pune vs. Income Taxofficer, Ward 14(5), Pune

In the result, the appeal of the assessee is allowed

ITA 348/PUN/2024[2018-19]Status: DisposedITAT Pune04 Jun 2024AY 2018-19

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

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

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

…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.348/PUN/2024 धििाारण वर्ा / Assessment Year : 2018-19 Indapur Taluka Prathmik Income Tax Officer, Shikshakanchi Sahakari Ward – 14(5), Pune Patasnatha Maryadit, Vs. At Post – Indapur, Tal.-Indapur, Dist.-Pune – 413106 Maharashtra PAN : AAAAI1014K अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Pramod S. Shingte Department by : Shri Ramnath P. Murkunde Date of hearing : 21-05-2024 Date of 04-06-2024…

Talegaon Nagari Sahakari Patsanstha Limited, Pune vs. Income Tax Officer Ward-9(3), Pune

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

ITA 743/PUN/2024[2020-21]Status: DisposedITAT Pune03 Jun 2024AY 2020-21

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita No.743/Pun/2024 "नधा"रण वष" Assessment Year : 2020-21 Talegaon Nagari Sahakari Vs. Ito, Ward-9(3), Patsanstha Limited, Pune Bajar Peth, Talegaon Dabhade, Tal. Maval, Dist. Pune 410506 Maharashtra Pan : Aabat3160G Appellant Respondent

For Appellant: NoneFor Respondent: Shri Sourabh Nayak

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.743/PUN/2024 "नधा"रण वष" Assessment Year : 2020-21 Talegaon Nagari Sahakari Vs. ITO, Ward-9(3), Patsanstha Limited, Pune Bajar Peth, Talegaon Dabhade, Tal. Maval, Dist. Pune 410506 Maharashtra PAN : AABAT3160G Appellant Respondent Assessee by : None Revenue by : Shri Sourabh Nayak Date of hearing : 03.06.2024 Date of pronouncement : 03.06.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the orde…

Shri Hariom Nagari Sahakari Patsanstha Maryadit, Nashik vs. Income Tax Officer Ward-1(1), Nashik

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

ITA 680/PUN/2024[2020-21]Status: DisposedITAT Pune03 Jun 2024AY 2020-21

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.679 & 680/Pun/2024 "नधा"रण वष" Assessment Years : 2018-19 & 2020-21

For Respondent: Shri Shanshank Deogadkar

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.679 & 680/PUN/2024 "नधा"रण वष" Assessment Years : 2018-19 & 2020-21 Shri Hariom Nagari Sahakari Vs. ITO, Ward-1(1), Patsanstha Maryadit, Nashik 1, Malegaon Road, Satana, Nashik 423 301 Maharashtra PAN : AAAJH0183R Appellant Respondent Assessee by Shri Pramod Shingte : Revenue by : Shri Shanshank Deogadkar Date of hearing : 03.06.2024 Date of pronouncement : 03.06.2024 आदेश / ORDER PER BENCH: These two appeals filed by the assessee are direct…

Shri Hariom Nagari Sahakari Patsanstha Maryadit, Nashik vs. Income Tax Officer Ward-1(1), Nashik

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

ITA 679/PUN/2024[2018-19]Status: DisposedITAT Pune03 Jun 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.679 & 680/Pun/2024 "नधा"रण वष" Assessment Years : 2018-19 & 2020-21

For Respondent: Shri Shanshank Deogadkar

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

Paisafund Gramin Bigar Steti Sahakari Pat Sanstha Maryadit Surli, Satara vs. ITO Ward 1, Satara

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

ITA 749/PUN/2024[2018-19]Status: DisposedITAT Pune31 May 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita No.749/Pun/2024 "नधा"रण वष" Assessment Year : 2018-19 Paisafund Gramin Bigar Sheti Vs. Ito, Ward-1, Sahakari Pat Sanstha Maryadit Satara Surli, At Post Surli, Karad, Satara – 415 110 Maharashtra Pan : Aagap3077R Appellant Respondent

For Appellant: Shri Kishor PhadkeFor Respondent: Shri R.Y. Balawade

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.749/PUN/2024 "नधा"रण वष" Assessment Year : 2018-19 Paisafund Gramin Bigar Sheti Vs. ITO, Ward-1, Sahakari Pat Sanstha Maryadit Satara Surli, At Post Surli, Karad, Satara – 415 110 Maharashtra PAN : AAGAP3077R Appellant Respondent Assessee by : Shri Kishor Phadke Revenue by : Shri R.Y. Balawade Date of hearing : 31.05.2024 Date of pronouncement 31.05.2024 : आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed a…

Ramling Gramin Bigarsheti Sahakari Patsanstha Limited, Ahmednagar vs. The Income Tax Officer Ward 2, Ahmednagar, Ahemdnagar

In the result, all the three appeals filed by the assessee are allowed

ITA 728/PUN/2024[2020-21]Status: DisposedITAT Pune30 May 2024AY 2020-21

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.726 To 728/Pun/2024 "नधा"रण वष" Assessment Years : 2017-18, 2018-19 & 2020-21

For Respondent: Shri RY. Balawade

Section 144Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.726 to 728/PUN/2024 "नधा"रण वष" Assessment Years : 2017-18, 2018-19 & 2020-21 Ramling Gramin Bigarsheti Vs. ITO, Ward-2, Sahakari Patsanstha Limited, Ahmednagar At Post Wadzire, Taluka Parner, Dist. Ahmednagar – 414 302 Maharashtra PAN : AAABR0303B Appellant Respondent Assessee by None : Revenue by : Shri RY. Balawade Date of hearing : 30.05.2024 Date of pronouncement : 30.05.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: These three appeals fil…

Ramling Gramin Bigarsheti Sahakari Patsanstha Limited, Ahmednagara vs. The Income Tax Officer Ward 2, Ahmednagar

In the result, all the three appeals filed by the assessee are allowed

ITA 727/PUN/2024[2018-19]Status: DisposedITAT Pune30 May 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.726 To 728/Pun/2024 "नधा"रण वष" Assessment Years : 2017-18, 2018-19 & 2020-21

For Respondent: Shri RY. Balawade

Section 144Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

Ramling Gramin Bigarsheti Sahakari Patsanstha Limited, Ahmednagar vs. The Income Tax Officer Ward 2, Ahmednagar, Ahemdnagar

In the result, all the three appeals filed by the assessee are allowed

ITA 726/PUN/2024[2017-18]Status: DisposedITAT Pune30 May 2024AY 2017-18

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.726 To 728/Pun/2024 "नधा"रण वष" Assessment Years : 2017-18, 2018-19 & 2020-21

For Respondent: Shri RY. Balawade

Section 144Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

Income Tax Officer, Ward 1(1), Nashik vs. Swa Ashokrao Bankar Nagari Sahakari Patsanstha Maryadit, Nashik

In the result, the appeal is dismissed

ITA 58/PUN/2024[2020-21]Status: DisposedITAT Pune14 May 2024AY 2020-21

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2020-21

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Sourabh Nayak, Addl.CIT

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Assessment Year : 2020-21 ITO, Ward 1(1), Nashik Swa Ashokrao Bankar Nagari Sahakari Patsanstha Maryadit Vs. 1 Sanskruti, Pimpalgaon Basawant, Niphad, Nashik – 422209 PAN : AAAAA2084K (Appellant) (Respondent) Assessee by : Shri Pramod S Shingte Department by : Shri Sourabh Nayak, Addl.CIT Date of hearing : 02-05-2024 Date of pronouncement : 14-05-2024 O R D E R PER R. K. PANDA, VP : This appeal filed by the Revenue is directed against the order dated 15.11.2023 of the CIT(A…

Sindhudurg Zilla Gramsevak Sahakari Pat Sanstha Maryadit Sindhudurg Oros, Oras Kudal vs. Income Tax Officer, Kudal

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

ITA 560/PUN/2024[2018-19]Status: DisposedITAT Pune30 Apr 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamore

For Appellant: Shri NoneFor Respondent: Shri Manoj Tripathi

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.560/PUN/2024 निर्धारण वर्ा / Assessment Year : 2018-19 Sindhudurg Zilla Gramsevak Vs. Income Tax Officer, Sahakari Pat Sanstha Kudal Maryadit, Sindhudurg Oros, Oras, Kudal PAN : AANAS4616E Appellant Respondent Assessee by : Shri None Revenue by : Shri Manoj Tripathi Date of hearing : 30.04.2024 Date of pronouncement : 30.04.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of the Nati…

Baner Nagari Sahakari Pat Sanstha Maryadit, Pune vs. Income Tax Officer, Ward 2(2), Pune

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

ITA 549/PUN/2024[2018-19]Status: DisposedITAT Pune30 Apr 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamore

For Appellant: Shri Randeep SharmaFor Respondent: Shri Manoj Tripathi

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.549/PUN/2024 निर्धारण वर्ा / Assessment Year : 2018-19 Baner Nagari Sahakari Pat Vs. Income Tax Officer, Sanstha Maryadit, Ward – 2(2), Pune Ground Floor, Survey No. 182, Baner Road, Aundh-411045 PAN : AAAJB0667Q Appellant Respondent Assessee by : Shri Randeep Sharma Revenue by : Shri Manoj Tripathi Date of hearing : 29.04.2024 Date of pronouncement : 30.04.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee dire…

Karmaveer Bhaurao Patil Nagari Sahakari Patsanstha Maryadit, Hadapsar Pune vs. Income Tax Officer, Ward 14 (1) Pune, Pune

Appeals of the assessee are ALLOWED

ITA 1046/PUN/2023[2020-21]Status: DisposedITAT Pune21 Feb 2024AY 2020-21

Bench: Hon’Ble Partha Sarathi Choudhury & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 1045 & 1046/Pun/2023 निर्धारण वषा / Assessment Year : 2018-19 & 2020-21 Karmaveer Bhaurao Patil Nagari Sahakari Patsanstha Maryadit Sr No. 14, Satyaraj Complex, Hadapsar, Pune-411028 Pan: Aaaak3735D . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Pramod Shingte [‘Ld. AR’]For Respondent: Mr Gaurav Singh [‘Ld. DR’]

Section 143(3)Section 250Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…॥ आयकर अपीलीय न्यायाधिकरण, पुणे ‘एस.एम.स .’ न्यायपीठ, पुणे में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘SMC’ BENCH, PUNE BEFORE HON’BLE PARTHA SARATHI CHOUDHURY, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No. 1045 & 1046/PUN/2023 निर्धारण वषा / Assessment Year : 2018-19 & 2020-21 Karmaveer Bhaurao Patil Nagari Sahakari Patsanstha Maryadit Sr No. 14, Satyaraj Complex, Hadapsar, Pune-411028 PAN: AAAAK3735D . . . . . . . अपीलार्थी / Appellant बिधम / V/s Income Tax Officer, Ward-14(1), Pune . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Mr Pramo…

Karmaveer Bhaurao Patil Nagari Sahakari Patsanstha Maryadit, Hadapsar Pune vs. Income Tax Officer, Ward 14 (1) Pune, Pune

Appeals of the assessee are ALLOWED

ITA 1045/PUN/2023[2018-19]Status: DisposedITAT Pune21 Feb 2024AY 2018-19

For Appellant: Mr Pramod Shingte [‘Ld. AR’]For Respondent: Mr Gaurav Singh [‘Ld. DR’]

Section 143(3)Section 250Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

Konkan Education Soc. Sevaksahakari Patpedhi Ltd, Raigarh vs. Income Tax Officer, Ward-3, Panvel

The appeals of the assessee are ALLOWED

ITA 47/PUN/2024[2020-21]Status: DisposedITAT Pune20 Feb 2024AY 2020-21

Bench: Hon’Ble Partha Sarathi Choudhury & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 046 & 047/Pun/2024 निर्धारण वषा / Assessment Year : 2018-19 & 2020-21

For Appellant: Mr Giteesh Kalyani through virtual [‘Ld. AR’]For Respondent: Mr Gaurav Singh [‘Ld. DR’]

Section 143(3)Section 250Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…॥ आयकर अपीलीय न्यायाधिकरण, पुणे ‘एस.एम.स .’ न्यायपीठ, पुणे में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘SMC’ BENCH, PUNE BEFORE HON’BLE PARTHA SARATHI CHOUDHURY, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No. 046 & 047/PUN/2024 निर्धारण वषा / Assessment Year : 2018-19 & 2020-21 Konkan Education Society Sevak Sahakari Patpedhi Ltd. Flat No. 3, Chinmay Apt., Braman Ali, Alibag, Raigarh. Raigad-402201 PAN: AAAAK4098F . . . . . . . अपीलार्थी / Appellant बिधम / V/s Income Tax Officer, Ward-(3), Panvel . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by…

Konkan Education Soc. Sevakshakari Patpedhi Ltd, Raigarh vs. Income Tax Officer, Ward-3, Panvel

The appeals of the assessee are ALLOWED

ITA 46/PUN/2024[2018-19]Status: DisposedITAT Pune20 Feb 2024AY 2018-19

For Appellant: Mr Giteesh Kalyani through virtual [‘Ld. AR’]For Respondent: Mr Gaurav Singh [‘Ld. DR’]

Section 143(3)Section 250Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…॥ आयकर अपीलीय न्यायाधिकरण, पुणे ‘एस.एम.स .’ न्यायपीठ, पुणे में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘SMC’ BENCH, PUNE BEFORE HON’BLE PARTHA SARATHI CHOUDHURY, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No. 046 & 047/PUN/2024 निर्धारण वषा / Assessment Year : 2018-19 & 2020-21 Konkan Education Society Sevak Sahakari Patpedhi Ltd. Flat No. 3, Chinmay Apt., Braman Ali, Alibag, Raigarh. Raigad-402201 PAN: AAAAK4098F . . . . . . . अपीलार्थी / Appellant बिधम / V/s Income Tax Officer, Ward-(3), Panvel . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by…

Kolhapur District Central Co-Op Bank Kanista Sevakanchi Sahakar Pat Sanstha Ltd, Pune vs. Income Tax Office, Ward-2(1), Pune, Kolhapur

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

ITA 1365/PUN/2023[2018-19]Status: DisposedITAT Pune01 Jan 2024AY 2018-19

Bench: SHRI INTURI RAMA RAO (Accountant Member)

For Appellant: NoneFor Respondent: Shri Uma Shankar Prasad

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1365/PUN/2023 िनधा"रण वष" / Assessment Year : 2018-19 Kolhapur District Central Vs. ITO, Ward-2(1), Co-op. Bank Kanista Kolhapur. Sevakanchi Sahakar Pat Sanstha Ltd., 1092, E Ward, Shahupuri, Dist. Kolhapur- 416001. PAN : AAAAK2427L Appellant Respondent Assessee by : None Revenue by : Shri Uma Shankar Prasad Date of hearing : 01.01.2024 Date of pronouncement : 01.01.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of the Nat…

The Athani Credit Co-Operative Society Limited, Athani vs. Income Tax Officer, Ward - 1, Belagavi

Appeal is partly allowed in above terms

ITA 90/PAN/2023[2017-18]Status: DisposedITAT Panaji12 Oct 2023AY 2017-18

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Chetan ChauguleFor Respondent: Shri N. Shrikanth

Section 143(3)Section 68Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK RIPOTE, ACCOUNTANT MEMBER ITA.No.90/PAN./2023 Assessment Year 2017-2018 The Income Tax Officer, The Athani Credit Co-Op Ward – 1, Feroj Society Ltd., Kalagi Galli, Khimjibhai Complex, Saree Bazaar, Athani, vs. Opp. Civil Hospital, Dist. Belagavi-591 304 Dr. Ambedkar Road, Karnataka. Belagavi – 590 001 PAN AAAAT2608L Karnataka. (Appellant) (Respondent) For Assessee : Shri Chetan Chaugule For Revenue : Shri N. Shrikanth Date of Hearing : 09.10.2023 Date of Pronounceme…