Sant Motiram Maharaj Sahakari Pat Sanstha Ltd. v. ITO

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 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

Assistant Commissioner of Income Tax, Circle - 2 (1), Panaji. vs. M/S Shree Kalika Urban Co-Op. Credit Society Limited, Mapusa

In the result, appeals of the assessees are allowed and the Revenues are dismissed

ITA 147/PAN/2019[2015-16]Status: DisposedITAT Panaji04 Jul 2023AY 2015-16

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) Shri Lokakalyan Souhard Vs Pr.Cit, Belagavi. Sahakari Niyamit, Jatrat, Tal- Chikodi, Dist. Belagavi. Pan: Aaajs 2263 H Appellant Respondent Shree Kalika Urban Co-Op Vs Acit, Circle-2(1), Credit Society Ltd., Shop Panaji. No.3, Rituraj Plaza, Keni Wada, Mapusa, Bardez, Goa. Pan: Aacas 1697 Q Appellant Respondent Goa Bagayatdar Sahakari Vs Acit, Circle-2(1), Kharedi Vikri Saunstha Panaji. Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. Pan: Aaaag 2147 B Appellant Respondent The Marcela Urban Co-Op Vs Ito, Ward-2(3), Credit Society Ltd., Janavikas Panaji. Building, Near Kadamba Bus Stand, Marcela, North Goa, Goa. Pan: Aadat 5762 G Appellant Respondent

Section 263Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH :: PANAJI BEFORE SHRI R.S. SYAL, HON.VICE-PRESIDENT & SHRI PARTHA SARATHI CHAUDHURY, HON.JUDICIAL MEMBER (Through web-based video conferencing platform) Shri Lokakalyan Souhard Vs Pr.CIT, Belagavi. Sahakari Niyamit, Jatrat, Tal- Chikodi, Dist. Belagavi. PAN: AAAJS 2263 H Appellant Respondent Shree Kalika Urban Co-op Vs ACIT, Circle-2(1), Credit Society Ltd., Shop Panaji. No.3, Rituraj Plaza, Keni Wada, Mapusa, Bardez, Goa. PAN: AACAS 1697 Q Appellant Respondent Goa Bagayatdar Sahakari vs ACIT, Circle-2(1), Kharedi Vikri Saunstha Panaji. Maryadit, Bagayatdar Bhavan…

The Assistant Commissioner of Income Tax, Circle-2 (1), Panaji. vs. M/S Goa Bagayatdar Sahakari Kharedi Vikri Saunstha Maryadit, Ponda

In the result, appeals of the assessees are allowed and the Revenues are dismissed

ITA 146/PAN/2019[2015-16]Status: DisposedITAT Panaji04 Jul 2023AY 2015-16

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) Shri Lokakalyan Souhard Vs Pr.Cit, Belagavi. Sahakari Niyamit, Jatrat, Tal- Chikodi, Dist. Belagavi. Pan: Aaajs 2263 H Appellant Respondent Shree Kalika Urban Co-Op Vs Acit, Circle-2(1), Credit Society Ltd., Shop Panaji. No.3, Rituraj Plaza, Keni Wada, Mapusa, Bardez, Goa. Pan: Aacas 1697 Q Appellant Respondent Goa Bagayatdar Sahakari Vs Acit, Circle-2(1), Kharedi Vikri Saunstha Panaji. Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. Pan: Aaaag 2147 B Appellant Respondent The Marcela Urban Co-Op Vs Ito, Ward-2(3), Credit Society Ltd., Janavikas Panaji. Building, Near Kadamba Bus Stand, Marcela, North Goa, Goa. Pan: Aadat 5762 G Appellant Respondent

Section 263Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH :: PANAJI BEFORE SHRI R.S. SYAL, HON.VICE-PRESIDENT & SHRI PARTHA SARATHI CHAUDHURY, HON.JUDICIAL MEMBER (Through web-based video conferencing platform) Shri Lokakalyan Souhard Vs Pr.CIT, Belagavi. Sahakari Niyamit, Jatrat, Tal- Chikodi, Dist. Belagavi. PAN: AAAJS 2263 H Appellant Respondent Shree Kalika Urban Co-op Vs ACIT, Circle-2(1), Credit Society Ltd., Shop Panaji. No.3, Rituraj Plaza, Keni Wada, Mapusa, Bardez, Goa. PAN: AACAS 1697 Q Appellant Respondent Goa Bagayatdar Sahakari vs ACIT, Circle-2(1), Kharedi Vikri Saunstha Panaji. Maryadit, Bagayatdar Bhavan…

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

In the result, appeals of the assessees are allowed

ITA 695/PUN/2023[2020-21]Status: DisposedITAT Pune03 Jul 2023AY 2020-21

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.The Mahatma Sahakari Griha Vs Pr.Cit-2, Pune. Rachana Sanstha Maryadit, S.No.62 & 65, Sahakar Bhavan, Kothrud, Pune. Pan: Aabtt 5342 F Appellant Respondent Bajaj Auto Employees Co-Op Vs Ito, Ward-8, Credit Society Ltd., Bombay Pune. Pune Road, Bajaj Auto Ltd., Plot No.393/394, Sector 21, Akurdi, Pune. Pan: Aaajb 0024 D Appellant Respondent Shri Bhagwant Multistate Vs Pr.Cit-4, Pune. Credit Co-Op. Society Ltd., 739/7/17, Patil Plot, Shivaji Nagar Barshi, Solapur. Pan: Aamas 3645 L Appellant Respondent

For Appellant: Shri Kiran B. Sanmane, CAFor Respondent: Shri Keyur Patel, CIT-DR
Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE „A‟ BENCHES :: PUNE BEFORE SHRI R.S. SYAL, HON.VICE-PRESIDENT & SHRI PARTHA SARATHI CHAUDHURY, HON.JUDICIAL MEMBER The Mahatma Sahakari Griha Vs Pr.CIT-2, Pune. Rachana Sanstha Maryadit, S.No.62 & 65, Sahakar Bhavan, Kothrud, Pune. PAN: AABTT 5342 F Appellant Respondent Bajaj Auto Employees Co-op vs ITO, Ward-8, Credit Society Ltd., Bombay Pune. Pune Road, Bajaj Auto Ltd., Plot No.393/394, Sector 21, Akurdi, Pune. PAN: AAAJB 0024 D Appellant Respondent Shri Bhagwant Multistate vs Pr.CIT-4, Pune. Credit Co-op. Society Ltd., 739/7/17, Patil Plot, Shivaji Nagar Barshi, Solap…

Shri Bhagwant Multistate Credit Co-Operative Society Ltd, Solapur vs. Principal Commissioner of Income Tax-4, Pune

In the result, appeals of the assessees are allowed

ITA 669/PUN/2023[2018-19`]Status: DisposedITAT Pune03 Jul 2023

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.The Mahatma Sahakari Griha Vs Pr.Cit-2, Pune. Rachana Sanstha Maryadit, S.No.62 & 65, Sahakar Bhavan, Kothrud, Pune. Pan: Aabtt 5342 F Appellant Respondent Bajaj Auto Employees Co-Op Vs Ito, Ward-8, Credit Society Ltd., Bombay Pune. Pune Road, Bajaj Auto Ltd., Plot No.393/394, Sector 21, Akurdi, Pune. Pan: Aaajb 0024 D Appellant Respondent Shri Bhagwant Multistate Vs Pr.Cit-4, Pune. Credit Co-Op. Society Ltd., 739/7/17, Patil Plot, Shivaji Nagar Barshi, Solapur. Pan: Aamas 3645 L Appellant Respondent

For Appellant: Shri Kiran B. Sanmane, CAFor Respondent: Shri Keyur Patel, CIT-DR
Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE „A‟ BENCHES :: PUNE BEFORE SHRI R.S. SYAL, HON.VICE-PRESIDENT & SHRI PARTHA SARATHI CHAUDHURY, HON.JUDICIAL MEMBER The Mahatma Sahakari Griha Vs Pr.CIT-2, Pune. Rachana Sanstha Maryadit, S.No.62 & 65, Sahakar Bhavan, Kothrud, Pune. PAN: AABTT 5342 F Appellant Respondent Bajaj Auto Employees Co-op vs ITO, Ward-8, Credit Society Ltd., Bombay Pune. Pune Road, Bajaj Auto Ltd., Plot No.393/394, Sector 21, Akurdi, Pune. PAN: AAAJB 0024 D Appellant Respondent Shri Bhagwant Multistate vs Pr.CIT-4, Pune. Credit Co-op. Society Ltd., 739/7/17, Patil Plot, Shivaji Nagar Barshi, Solap…

Bajaj Auto Employees Co Op Credit Society Ltd, Pune vs. Income Tax Officer, Circle-8, Pune

In the result, appeals of the assessees are allowed

ITA 667/PUN/2023[2018-19]Status: DisposedITAT Pune03 Jul 2023AY 2018-19

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.The Mahatma Sahakari Griha Vs Pr.Cit-2, Pune. Rachana Sanstha Maryadit, S.No.62 & 65, Sahakar Bhavan, Kothrud, Pune. Pan: Aabtt 5342 F Appellant Respondent Bajaj Auto Employees Co-Op Vs Ito, Ward-8, Credit Society Ltd., Bombay Pune. Pune Road, Bajaj Auto Ltd., Plot No.393/394, Sector 21, Akurdi, Pune. Pan: Aaajb 0024 D Appellant Respondent Shri Bhagwant Multistate Vs Pr.Cit-4, Pune. Credit Co-Op. Society Ltd., 739/7/17, Patil Plot, Shivaji Nagar Barshi, Solapur. Pan: Aamas 3645 L Appellant Respondent

For Appellant: Shri Kiran B. Sanmane, CAFor Respondent: Shri Keyur Patel, CIT-DR
Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE „A‟ BENCHES :: PUNE BEFORE SHRI R.S. SYAL, HON.VICE-PRESIDENT & SHRI PARTHA SARATHI CHAUDHURY, HON.JUDICIAL MEMBER The Mahatma Sahakari Griha Vs Pr.CIT-2, Pune. Rachana Sanstha Maryadit, S.No.62 & 65, Sahakar Bhavan, Kothrud, Pune. PAN: AABTT 5342 F Appellant Respondent Bajaj Auto Employees Co-op vs ITO, Ward-8, Credit Society Ltd., Bombay Pune. Pune Road, Bajaj Auto Ltd., Plot No.393/394, Sector 21, Akurdi, Pune. PAN: AAAJB 0024 D Appellant Respondent Shri Bhagwant Multistate vs Pr.CIT-4, Pune. Credit Co-op. Society Ltd., 739/7/17, Patil Plot, Shivaji Nagar Barshi, Solap…

The Mahatma Sahakari Griha Rachana Sanstha Maryadit, Pune vs. The Principal Commissioner of Income Tax-2, Pune

In the result, appeals of the assessees are allowed

ITA 650/PUN/2023[2018-19]Status: DisposedITAT Pune03 Jul 2023AY 2018-19

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.The Mahatma Sahakari Griha Vs Pr.Cit-2, Pune. Rachana Sanstha Maryadit, S.No.62 & 65, Sahakar Bhavan, Kothrud, Pune. Pan: Aabtt 5342 F Appellant Respondent Bajaj Auto Employees Co-Op Vs Ito, Ward-8, Credit Society Ltd., Bombay Pune. Pune Road, Bajaj Auto Ltd., Plot No.393/394, Sector 21, Akurdi, Pune. Pan: Aaajb 0024 D Appellant Respondent Shri Bhagwant Multistate Vs Pr.Cit-4, Pune. Credit Co-Op. Society Ltd., 739/7/17, Patil Plot, Shivaji Nagar Barshi, Solapur. Pan: Aamas 3645 L Appellant Respondent

For Appellant: Shri Kiran B. Sanmane, CAFor Respondent: Shri Keyur Patel, CIT-DR
Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE „A‟ BENCHES :: PUNE BEFORE SHRI R.S. SYAL, HON.VICE-PRESIDENT & SHRI PARTHA SARATHI CHAUDHURY, HON.JUDICIAL MEMBER The Mahatma Sahakari Griha Vs Pr.CIT-2, Pune. Rachana Sanstha Maryadit, S.No.62 & 65, Sahakar Bhavan, Kothrud, Pune. PAN: AABTT 5342 F Appellant Respondent Bajaj Auto Employees Co-op vs ITO, Ward-8, Credit Society Ltd., Bombay Pune. Pune Road, Bajaj Auto Ltd., Plot No.393/394, Sector 21, Akurdi, Pune. PAN: AAAJB 0024 D Appellant Respondent Shri Bhagwant Multistate vs Pr.CIT-4, Pune. Credit Co-op. Society Ltd., 739/7/17, Patil Plot, Shivaji Nagar Barshi, Solap…

Castlemaine Premises Co-Op Society Ltd, Pune vs. The Principal Commissioner of Income Tax-4, Pune

The appeal of the assessee is ALLOWED

ITA 576/PUN/2023[2018-19]Status: HeardITAT Pune19 Jun 2023AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 576/Pun/2023 निर्धारण वर्ा / Assessment Year : 2018-19 Castlemaine Premises Co-Op Society Ltd., Godrej Castlemaine, 42, Sassoon Rd., Next To Ruby Hall Clinic, Pune. Pan: Aaaac5155H . . . . . . . अपऩलधथी / Appellant बनाम / V/S Pr. Commissioner Of Income Tax Circle- 4, Pune . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : None Revenue By : Shri Keyur Patel सपिवधई की तधरऩख / Date Of Conclusive Hearing : 15/06/2023 घोर्णध की तधरऩख / Date Of Pronouncement : 15/06/2023 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Of The Assessee For The Assessment Year [For Short “Ay”] 2018-19 Is Assailed Against The Revisionary Order Of Pr. Commissioner Of Income Tax-4, Dt. 17/03/2023 Passed U/S 263 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Ascended Out Of Assessment Order Dt. 24/02/2021 Passed U/S 143(3) R.W.S 143(3A) & 143(3B) By The National E-Assessment Centre, Delhi, [For Short “Ao”].

For Appellant: NoneFor Respondent: Shri Keyur Patel
Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…॥ आयकर अपीलीय न्यायाधिकरण, पुणे “ए” न्यायपीठ, पुणे में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE “A” BENCH, PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No. 576/PUN/2023 निर्धारण वर्ा / Assessment Year : 2018-19 Castlemaine Premises Co-op Society Ltd., Godrej Castlemaine, 42, Sassoon Rd., Next to Ruby Hall Clinic, Pune. PAN: AAAAC5155H . . . . . . . अपऩलधथी / Appellant बनाम / V/s Pr. Commissioner of Income Tax Circle- 4, Pune . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee by : None Revenue by : Shri Keyur Patel स…

Balwantpuram Samrahya L-7 (Lmnop) Co-Operative Housing Society, Kothrud vs. Principal Commissioner of Income Tax, Pune-2, Pune

In the result, the appeal of assessee is allowed

ITA 654/PUN/2023[2018-19]Status: DisposedITAT Pune16 Jun 2023AY 2018-19
For Appellant: NoneFor Respondent: Shri Keyur Patel, CIT-DR
Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER Assessment Year : 2018-19 Balwantpuram Samrajya L 7 (LMNOP) Co-operative Housing Society Limited, L7, Balwantpuram Samrajya L7 (L M N O P) CHS Paud Road, Shivtirthnagar, Kothrud, Pune – 411038 PAN: AABAB9279L ... Appellant Vs. The PCIT-2, Pune ... Respondent Assessee by : None Respondent by : Shri Keyur Patel, CIT-DR Date of Hearing : 15-06-2023 Date of Pronouncement : 16-06-2023 ORDER PER PARTHA SARATHI CHAUDHURY, JM : This appeal preferred by the assessee em…

Balwantpuram Samrajya L6 Hijk Co-Operative Housing Society Limited, Kothrud vs. Principal Commissioner of Income Tax, Pune-2, Pune

In the result, the appeal of assessee is allowed

ITA 653/PUN/2023[2018-19]Status: DisposedITAT Pune16 Jun 2023AY 2018-19
For Appellant: NoneFor Respondent: Shri Keyur Patel, CIT-DR
Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER Assessment Year : 2018-19 Balwantpuram Samrajya L 6 HIJK Co-operative Housing Society Limited, L6, Balwantpuram Samrajya L6 HIJK CHS Paud Road, Shivtirthnagar, Kothrud, Pune – 411038 PAN: AABAB8462H ... Appellant Vs. The PCIT-2, Pune ... Respondent Assessee by : None Respondent by : Shri Keyur Patel, CIT-DR Date of Hearing : 15-06-2023 Date of Pronouncement : 16-06-2023 ORDER PER PARTHA SARATHI CHAUDHURY, JM : This appeal preferred by the assessee emanates fro…

Maharashtra Rajya Pathyapustak Mandal Karmachari Sahakari Pat Sanstha Maryadit, Pune vs. Principal Commissioner of Income Tax-2, Pune

In the result, the appeal of assessee is allowed

ITA 630/PUN/2023[2018-19]Status: DisposedITAT Pune16 Jun 2023AY 2018-19

Bench: The Action Was Initiated In This Case. The Revision Order Be Set Aside.

For Appellant: Shri M K Kulkarni and Mrs. JR ChandekarFor Respondent: Shri Keyur Patel, CIT-DR
Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER Assessment Year : 2018-19 Maharashtra Rajya Pathysapustak Mandal Karmachari Sahakari Pat Sanstha Maryadit, Bal Bharati, Senapati Bapat Road, Pune – 411004 PAN: AAAAM2009A ... Appellant Vs. The PCIT-2, Pune ... Respondent Assessee by : Shri M K Kulkarni and Mrs. JR Chandekar Respondent by : Shri Keyur Patel, CIT-DR Date of Hearing : 15-06-2023 Date of Pronouncement : 16-06-2023 ORDER PER PARTHA SARATHI CHAUDHURY, JM : This appeal preferred by the assessee emana…

Kirloskar Oil Engine Employees Co- Op Credit Society Ltd, Pune vs. Principal Commissioner of Income Tax, Pune-2, Pune

In the result, the appeal of assessee is allowed

ITA 605/PUN/2023[2018-19]Status: DisposedITAT Pune16 Jun 2023AY 2018-19
For Appellant: Shri Rohit C KasatFor Respondent: Shri Keyur Patel, CIT-DR
Section 143(3)Section 263Section 80Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER Assessment Year : 2018-19 Kirloskar Oil Engine Employees Co-op. Credit Society Limited Kirloskar Oil Engines, Laxmanrao Kirloskar Path, Khadki, Pune – 411003 PAN: AAAAK2406R ... Appellant Vs. The PCIT-2, Pune ... Respondent Assessee by : Shri Rohit C Kasat Respondent by : Shri Keyur Patel, CIT-DR Date of Hearing : 15-06-2023 Date of Pronouncement : 16-06-2023 ORDER PER PARTHA SARATHI CHAUDHURY, JM : This appeal preferred by the assessee emanates from the order…

Janahit Nagari Sahakari Pathpedhi Limited, Pune vs. Principla Commissioner of Income Tax-4, Pune

In the result, the appeal of assessee is allowed

ITA 521/PUN/2023[2018-19]Status: DisposedITAT Pune14 Jun 2023AY 2018-19
For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ramnath P Murkende
Section 143Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER Assessment Year : 2018-19 Janahit Nagari Sahakari Pathpedhi Limited 451, Center Street, Camp, Pune – 411001 PAN: AAAAJ0175A ... Appellant Vs. The PCIT-4, Pune ... Respondent Assessee by : Shri Kishor B Phadke Respondent by : Shri Ramnath P Murkende Date of Hearing : 13-06-2023 Date of Pronouncement : 14-06-2023 ORDER PER PARTHA SARATHI CHAUDHURY, JM : This appeal preferred by the assessee emanates from the order of the ld. Principal Commissioner of Income Tax…

Urulikanchan Gramin Bigarshety Sahakari Patsanstha Maryadit, Pune vs. The Income Tax Officer, Ward-14(3), Pune

Appeal is allowed in above terms

ITA 555/PUN/2023[2020-21]Status: DisposedITAT Pune29 May 2023AY 2020-21

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: -None-For Respondent: Shri Shashank Deogadkar
Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.555/PUN./2023 Assessment Year 2020-2021 Urulikanchan Gramin Bigarshety Sahakari The Income Tax Officer, Pathansanstha Maryadit, Ward – 14 (3), Aayakar At and Post Urulikanchan, Sadan, Bodhi Towers, Taluka – Haveli, vs. Salisbury Park, Gultekadi, Urulikanchan, Pune Pune – 411 037. Maharashtra. Maharashtra. PIN 412 202. PAN AAAAU0866D (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Shashank Deogadkar Date of Hearing : 26.05.2023 Date of Pr…

Urulikanchan Gramin Bigarshety Sahakari Patsanstha Maryadit, Pune vs. The Income Tax Officer, Ward-14(3), Pune

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

ITA 554/PUN/2023[2018-19]Status: HeardITAT Pune26 May 2023AY 2018-19

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.554/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Urulikanchan Gramin Vs. Ito, Ward-14(3), Pune. Bigarshety Sahakari Patsanstha Maryadit, At & Post Urulikanchan, Taluka- Haveli, Urulikanchan, Pune- 412202. Pan : Aaaau0866D Appellant Respondent Assessee By : None Revenue By : Shri Piyush Kumar Singh Yadav Date Of Hearing : 25.05.2023 Date Of Pronouncement : 26.05.2023 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 09.03.2023 For The Assessment Year 2018-19. 2. Briefly, The Facts Of The Case Are That The Appellant Is A Co- Operative Society Registered Under The Provisions Of The Maharashtra

For Appellant: NoneFor Respondent: Shri Piyush Kumar Singh Yadav
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.554/PUN/2023 िनधा"रण वष" / Assessment Year : 2018-19 Urulikanchan Gramin Vs. ITO, Ward-14(3), Pune. Bigarshety Sahakari Patsanstha Maryadit, At and Post Urulikanchan, Taluka- Haveli, Urulikanchan, Pune- 412202. PAN : AAAAU0866D Appellant Respondent Assessee by : None Revenue by : Shri Piyush Kumar Singh Yadav Date of hearing : 25.05.2023 Date of pronouncement : 26.05.2023 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of the Na…

Kai Fakira Jairam Patil Sahakari Patsanstha Maryadit Shahada, Nandurbar vs. Invcome Tax Officer Ward-1, Dhule

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

ITA 553/PUN/2023[2020-21]Status: DisposedITAT Pune25 May 2023AY 2020-21
For Appellant: Adjournment application rejectedFor Respondent: Shri Ramnath P. Murkunde
Section 143(3)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.553/PUN/2023 िनधा"रण वष" / Assessment Year : 2020-21 Kai Fakira Jairam Patil Vs. ITO, Ward-1, Dhule. Sahakari Patsanstha Maryadit Shahada, Plot No.5A, Vrindavan Nagar, Besides Swami Samaratha Kendra, Shahada Tal. Shahada, Dist. Nandurbar- 425409 PAN : AAAAK5870D Appellant Respondent Assessee by : Adjournment application rejected Revenue by : Shri Ramnath P. Murkunde Date of hearing : 23.05.2023 Date of pronouncement : 25.05.2023 आदेश / ORDER PER IN…

Satpuda Urban Credit Co- Opt Society Ltd, Jalgaon vs. Income Tax Officer, Ward-1(4), Jalgaon

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

ITA 531/PUN/2023[2018-19]Status: DisposedITAT Pune25 May 2023AY 2018-19

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.531/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Satpuda Urban Credit Vs. Ito, Ward-1(4), Co-Op. Society Ltd., Jalgaon. At Post: Faizpur, Tal- Yawal, Dist.- Jalgaon- 425503 Pan : Aaals0467P Appellant Respondent Assessee By : None Revenue By : Shri Piyush Kumar Singh Yadav Date Of Hearing : 24.05.2023 Date Of Pronouncement : 25.05.2023 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 31.03.2023 For The Assessment Year 2018-19. 2. Briefly, The Facts Of The Case Are That The Appellant Is A Co- Operative Society Registered Under The Provisions Of The Maharashtra

For Appellant: NoneFor Respondent: Shri Piyush Kumar Singh Yadav
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.531/PUN/2023 िनधा"रण वष" / Assessment Year : 2018-19 Satpuda Urban Credit Vs. ITO, Ward-1(4), Co-op. Society Ltd., Jalgaon. At Post: Faizpur, Tal- Yawal, Dist.- Jalgaon- 425503 PAN : AAALS0467P Appellant Respondent Assessee by : None Revenue by : Shri Piyush Kumar Singh Yadav Date of hearing : 24.05.2023 Date of pronouncement : 25.05.2023 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of the National Faceless Appeal Centre, Del…

Tuljabhavani Nagri Sahkari Patpehi Ltd, Panvel vs. The Principal Commissioner of Income Tax-1, Thane

Appeal is allowed in above terms

ITA 501/PUN/2023[2018-19]Status: DisposedITAT Pune25 May 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Sardar Singh Meena
Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.501/PUN./2023 Assessment Year 2018-2019 Pr. Commissioner of Tuljabhavani Nagri Sahkari Income Tax, Thane-1, Patpehi Ltd., Pragati, Plot Ashar I.T. Park, A-Wing, No.9, Sector-19, New Panvel, 6th Floor, Wagle Industrial Raigad – 410 206. vs. Estate, Thane (W). Maharashtra. PIN 400 604. PAN AAAAJ2329Q Maharashtra. (Appellant) (Respondent) For Assessee : Shri Nikhil S Pathak For Revenue : Shri Sardar Singh Meena Date of Hearing : 18.05.2023 Date of Pronouncem…

Shiv Shanti Nagri Sahakari Patsanstha Maryadit, Pune vs. Principal Commissioner of Income Tax, Pune-2, Pune

Appeal is allowed in above terms

ITA 490/PUN/2023[2018-19]Status: DisposedITAT Pune25 May 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Pramod S ShingteFor Respondent: Shri M.G. Jasnani
Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.490/PUN./2023 Assessment Year 2018-2019 Shiv Shanti Nagri Sahakari Patsanstha Maryadit, Flat No.2, 1st Floor, Anant Pr. Commissioner of Manohar Co.OP Hsg. Soc. Income Tax, Pune-2, Davi Bhusar Colony, Paud vs. Income Tax Office, PMT Road, Kothrud, Pune. Bldg., Shankar Sheth Maharashtra. Road, Pune-411037 PIN 411 038. Maharashtra. PAN AACAS3116J (Appellant) (Respondent) For Assessee : Shri Pramod S Shingte For Revenue : Shri M.G. Jasnani Date of Hearing : 1…

Shivamrut Doodh Utpadak Sahakari Sangh Maryadit, Solapur vs. Principal Commissioner of Income Tax, Pune-4, Pune

Appeal is allowed in above terms

ITA 452/PUN/2023[2017-18]Status: DisposedITAT Pune25 May 2023AY 2017-18

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Deepak SasarFor Respondent: Shri Sardar Singh Meena
Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.452/PUN./2023 Assessment Year 2017-2018 Shivamrut Doodh Utpadak The PCIT, Pune-4, Sahakari Sangh Maryadit Aayakar Sadan, Bodhi Vijaynagar Vizori, Towers, 548/2B, Salisbury Yeshwantnagar Malshiras, vs. Park, Gultekdi, Pune. Solapur – 413 118 PIN – 411 037. Maharashtra. Maharashtra. PAN AAAAS1180L (Appellant) (Respondent) For Assessee : Shri Deepak Sasar For Revenue : Shri Sardar Singh Meena Date of Hearing : 16.05.2023 Date of Pronouncement : 25.05.2023 O…

Pimpri Chinchwad Vidyut Kramchari Sahakri Pathanstha Maryadit, Pune vs. The Principal Commissioner of Income Tax-3, Pune

Appeal is allowed in above terms

ITA 408/PUN/2023[2018-19]Status: DisposedITAT Pune25 May 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Deepak SasarFor Respondent: Shri Sardar Singh Meena
Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…1 ITA.No.408/PUN./2023 IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.408/PUN./2023 Assessment Year 2018-2019 Pimpri Chinchwad Vidyut Karmchari Sahakri The PCIT, Pune-3, Patsanstha Maryadit, Ari 3rd Floor, C-Wing, PMT Sahakri Patsanstha MA 204 Commercial Complex, Mohal Complex, 2nd Floor, vs. Shankar-Seth Road, Mohal Complex, Pimpri, Swargate, Pune. Pune – 411 017. Maharashtra. Maharashtra. PIN – 411 037. PAN AAAJP0889N (Appellant) (Respondent) For Assessee : Shri Deepak Sasar For Revenue : Shri Sarda…