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

Shri Sharad Gramin Bigar Sheti Sahakari Pathasanstha Ltd, Pune vs. Principal Commissioner of Income Tax, Pune-4, Pune

Appeal is allowed in above terms

ITA 282/PUN/2023[2018-19]Status: DisposedITAT Pune25 May 2023AY 2018-19

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

For Appellant: Shri B.B. ManeFor Respondent: Shri Deepak Garg

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.282/PUN./2023 Assessment Year 2018-2019 Shri Sharad Gramin Bigar The Pr. CIT, Pune-4, Sheti Sahakari Room No.322, 3rd Floor, Pathasanstha Ltd., Sharad Aaykar Sadan, Bodhi Sankul, Malegaon (Bk), vs. Towers, Salisbury Park, Tal.Baramati, Dist. Pune Gultekdi, Pune – 411037. Maharashtra. Maharashtra. PAN AABAS6680G (Appellant) (Respondent) For Assessee : Shri B.B. Mane For Revenue : Shri Deepak Garg Date of Hearing : 22.05.2023 Date of Pronouncement : 25.05.2…

Hindalco Employees Coop Credit Society Ltd, Taloga vs. The Principal Commissioner of Income Tax-1, Thane

Appeal is allowed in above terms

ITA 500/PUN/2023[2018-19]Status: DisposedITAT Pune22 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.500/PUN./2023 Assessment Year 2018-2019 Hindalco Employees Co.Op Pr. Commissioner of Credit Society Ltd., Income Tax, Pune-1, C/o. Hindalco Ind Ltd., Ashar I.T. Park, A-Wing, P Box No.5, Plot 2, 6th Floor, Wagle Industrial Taloja – 410 208 vs. Estate, Thane (W). Maharashtra. PIN 400 604. PAN AAAJH0270M Maharashtra. (Appellant) (Respondent) For Assessee : Shri Nikhil S Pathak For Revenue : Shri Sardar Singh Meena Date of Hearing : 18.05.2023 Date of Pronou…

Suvarnyug Gramin Bigar Sheti Sah Patsanstha Marya Nimgaonketki, Pune vs. The Principal Commissioner of Income Tax, Pune-4, Pune

Appeal is allowed in above terms

ITA 495/PUN/2023[2018-19]Status: DisposedITAT Pune22 May 2023AY 2018-19

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

For Appellant: Shri Abhay A AvchatFor Respondent: Shri Sardar Singh Meena, CIT

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.495/PUN./2023 Assessment Year 2018-2019 Suvarnyug Gramin Bigar Pr. Commissioner of Sheti Sah Patsanstha Marya Income Tax, Pune-4, Nimgaonketki, Nimgaon Aayakar Sadan, Bodhi Ketki, Indapur, Dist Pune Towers, Salisbur Park, Maharashtra. PIN – 413 120 vs. Gultekadi, Pune-411037. PAN AABAS6163L Maharashtra. (Appellant) (Respondent) For Assessee : Shri Abhay A Avchat For Revenue : Shri Sardar Singh Meena, CIT Date of Hearing : 18.05.2023 Date of Pronouncement…

Mohol Nagari Sahakari Pat Purvatha Sanstha Maryadit, Solapur vs. Principal Commissioner of Income-Tax -4, Pune

Appeal of the assessee is Partly Allowed

ITA 227/PUN/2022[2017-18]Status: DisposedITAT Pune22 May 2023AY 2017-18

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.227/Pun/2022 िनधा"रण वष" / Assessment Year : 2017-18 Mohol Nagari Sahakari The Principal Patpurvatha Sanstha Maryadit, Vs Commissioner Of Income Marketyard Mohol, Tal. Mohol, Tax, Pune. Dist. Solapur – 413213. Maharashtra. Pan: Aaaam 1185 F Appellant / Assessee Respondent / Revenue Assessee By Shri S N Puranik – Ar Revenue By Shri Sardar Singh Meena - Dr Date Of Hearing 13/03/2023 Date Of Pronouncement 22/05/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Pr.Commissioner Of Income Tax, Pune Dated 26.03.2022 Under Section 263 Of The Income Tax Act, 1961 For The A.Y.2017-18. The Assessee Has Raised The Following Grounds Of Appeal: “1. Pr. Commissioner Has Erred Both On Facts As Well As Law In Initiating Proceeding U/S 263 & Passing Order Under U/S 263, Without Application Of Mind. Mohol Nagari Sahakri Patpurvatha Sanstha Maryadit [A]

Section 143(3)Section 263Section 80PSection 80P(2)

…operative 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 . 8 Mohol Nagari Sahakri Patpur…

The Income Tax Officer, Ward-10(1), Pune vs. Vasantrao Naik Nagari Sahakari Patsanstha, Pune

Appeal is dismissed in above terms

ITA 368/PUN/2023[2018-19]Status: DisposedITAT Pune15 May 2023AY 2018-19

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

For Appellant: Shri Pramod ShingteFor Respondent: Shri M.G. Jasnani

Section 143(3)Section 263Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…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.368/PUN./2023 Assessment Year 2018-2019 Vasantrao Naik Nagari The Income Tax Officer, Sahakari Patsanstha Ward-10(1), Maryadit, Vadgaon Anand vs. Pratyakshakar Bhavan, At Post, Alephata, Tal – Akurdi, Pune – 411 044 Junnar, Pune – 412 411 Maharashtra. Maharashtra. PAN AAABV0102A (Appellant) (Respondent) For Revenue : Shri M.G. Jasnani For Assessee : Shri Pramod Shingte Date of Hearing : 03.05.2023 Date of Pronouncement : 15.05.2023 ORDER PER SATBEER SINGH…

Shriram Nagri Sahakari Patsanstha Ltd, Satara vs. Income Tax Officer, Ward-1, Satara

Appeal is allowed in above terms

ITA 342/PUN/2023[2018-19]Status: DisposedITAT Pune04 May 2023AY 2018-19

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

For Appellant: Shri Prasanna JoshiFor 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.342/PUN./2023 Assessment Year 2018-2019 Shriram Nagri Sahakari Patsanstha Ltd., At & Post The Income Tax Officer, Patan, Tal. Patan, Dist. Ward-1, vs. Satara – 415 206 Satara – 415 001 Maharashtra. Maharashtra. PAN AAATS7806C (Appellant) (Respondent) For Assessee : Shri Prasanna Joshi For Revenue : Shri Sardar Singh Meena Date of Hearing : 03.05.2023 Date of Pronouncement : 04.05.2023 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal for as…

Sant Dnyaneshwar Nagari Sahakari Patsanstha Maryadit, Pune vs. The Principal Commissioner of Income Tax, Pune-3, Pune

Appeal is allowed in above terms

ITA 341/PUN/2023[2018-19]Status: DisposedITAT Pune03 May 2023AY 2018-19

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

For Appellant: -None-For 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.341/PUN./2023 Assessment Year 2018-2019 Sant Dnyaneshwar Nagari Sahakari Pathsanstha Maryadit, Gala No.18, Ground Floor Manchar, vs. The Pr. CIT, Pune-3, Supermarket At – Manchar, Pune – 411037. Tal-Ambegaon, Pune. Maharashtra. PIN 410 503 Maharashtra. PAN AACAS9748L (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Sardar Singh Meena Date of Hearing : 03.05.2023 Date of Pronouncement : 03.05.2023 ORDER PER SATBEER SINGH GODARA, J.M. : T…

Veej Mandal Karmachari Sahakar Patsanstha Maryadit, Solapur vs. Pricipal Commissioner of Income Tax, Pune-4, Pune

Appeal is allowed in above terms

ITA 325/PUN/2023[2018-19]Status: HeardITAT Pune02 May 2023AY 2018-19

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

For Appellant: Shri Pramod S ShingteFor 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.325/PUN./2023 Assessment Year 2018-2019 Veej Mandal Karmachari The Pr. CIT, Pune-4, Sahakari Patsanstha Room No.322, 3rd Floor, Maryadit, 675, South Aaykar Sadan, Bodhi Kasaba, Solapur – 413007. vs. Towers, Salisbury Park, Maharashtra. Gultekdi, Pune – 411037. PAN AAAJV0187B Maharashtra. (Appellant) (Respondent) For Assessee : Shri Pramod S Shingte For Revenue : Shri Sardar Singh Meena Date of Hearing : 02.05.2023 Date of Pronouncement : 02.05.2023 ORDER…

Jaywantrao Bhosale Bagari Sahakari Patsantha Ltd( New Name - Sahakar Maharshi Jaywantrao Bhosale(Appa)Nagari Sahakari Patsanstha Ltd., Satara vs. Income Tax Officer, Ward-1, Satara

Appeal is allowed in above terms

ITA 315/PUN/2023[2018-19]Status: DisposedITAT Pune01 May 2023AY 2018-19

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

For Appellant: Shri Prasanna JoshiFor 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.315/PUN./2023 Assessment Year 2018-2019 Sahakar Maharshi Jaywantrao Bhosale (Appa) Nagari Sahakari Patsanstha The Income Tax Officer, Ltd., [Formerly Jaywantrao Ward – 1, Aaykar Bhavan, Byhosle Nagri Sahkari Patsantha Ltd.,], Chawadi vs. Manjunath Manor, Powai Chowk, Guruwar Peth, Naka, Satara – 415 001. Karad, Dist. Satara. PIN – 415 110 Maharashtra. PAN ABEAS3576M (New) PAN AAATJ7969F (Old) (Appellant) (Respondent) For Assessee : Shri Prasanna Joshi Fo…

Solapur Mahanagarpalika Sara vs. Adharan Sevekanchi Sahakari Patsanstha Limited, Solapur

Appeal is allowed in above terms

ITA 306/PUN/2023[2018-19]Status: DisposedITAT Pune01 May 2023AY 2018-19

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

For Appellant: Shri Pramod ShingteFor 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.306/PUN./2023 Assessment Year 2018-2019 Solapur Mahanagarpalika The Pr. CIT, Pune-4, Saravsadharan Sevekanchi Room No.322, 3rd Floor, Sahakari Patsanstha Ltd. Aaykar Sadan, Bodhi 12-Pratik Complex, Laxmi vs. Towers, Salisbury Park, Market Road South, Kasaba, Gultekadi, Solapur – 413 006. Pune – 411 037. Maharashtra. Maharashtra. PAN AAAJS2261F (Appellant) (Respondent) For Assessee : Shri Pramod Shingte For Revenue : Shri Sardar Singh Meena Date of Heari…

Skf Employee Co-Operative Credit Society Limited, Pune vs. Principal Commissioner of Income Tax, Pune-3, Pune

Appeal is allowed in above terms

ITA 270/PUN/2023[2018-19]Status: DisposedITAT Pune01 May 2023AY 2018-19

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

For Appellant: Shri Pramod ShingteFor 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.270/PUN./2023 Assessment Year 2018-2019 SKF India Employee Co- operative Credit Society The Pr. CIT, Limited, SKF India Ltd., Pune-3, 3rd Floor, Income Near Chaphekar Chowk, vs. Tax Office, PMT Bldg., Chinchwad, Chinchwad, Shankar Seth Road, Pune – 411 003. Swargate, Pune – 411 037. Maharashtra. Maharashtra. PAN AAAAS0799M (Appellant) (Respondent) For Assessee : Shri Pramod Shingte For Revenue : Shri Sardar Singh Meena Date of Hearing : 01.05.2023 Date…

Subordinate Engineers Association, Kolhapur vs. Income Tax Officer, Ward-2(2), Kolhapur

Appeal is allowed in above terms

ITA 260/PUN/2023[2018-19]Status: DisposedITAT Pune01 May 2023AY 2018-19

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

For Appellant: -None-For Respondent: Shri M.G. Jasnani

Section 143(3)Section 263Section 270ASection 40A(7)Section 56Section 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.260/PUN./2023 Assessment Year 2018-2019 Subordinate Engineers The Income Tax Officer, Association MSEB Co.OP Ward – 2 (2), 31-C/2, E- Credit Society Ltd., C.S.No.227/1, Plot No.5, E- Ward, Tara Bai Park, Ward, Tarabai Park, Near vs. Kolhapur. Kran Bunglow, Kolhapur. PIN -416 003 Maharashtra. Maharashtra. PAN AACAM3801A (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri M.G. Jasnani Date of Hearing : 01.05.2023 Date of Pronouncement : 01.0…

Sada Urban Co-Operative Credit Society Limited, Vasco vs. Income Tax Officer, Ward - 2(5), Panaji

Appeals are allowed in above terms

ITA 227/PAN/2019[2016-17]Status: DisposedITAT Panaji23 Dec 2022AY 2016-17

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Peter DsouzaFor Respondent: Smt. Neelima Nadkarni, Sr.DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH “SMC” : PANAJI [THROUGH VIRTUAL HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.Nos.226 & 227/PAN./2019 Assessment Years 2015-16 & 2016-17 Sada Urban Co-Operative Credit Society Ltd., 24, The Income Tax Officer, Near Prince Bakery, Head vs Ward – 2 (5), Pundalik Land Sada, Vasco-da- Niwas, Rue-de-Ourem, Gama, Goa – 403 802. Panaji, Goa - 403001 PAN AACFT6071A Appellant Respondent Assessee by : Shri Peter Dsouza Revenue by : Smt. Neelima Nadkarni, Sr.DR Date of hearing : 29.11.2022 Date of pronouncement : 28.12.2022 ORDER These assessee’s twin a…

Sada Urban Co-Operative Credit Society Limited, Vasco vs. Income Tax Officer, Ward - 2(5), Panaji

Appeals are allowed in above terms

ITA 226/PAN/2019[2015-16]Status: DisposedITAT Panaji23 Dec 2022AY 2015-16

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Peter DsouzaFor Respondent: Smt. Neelima Nadkarni, Sr.DR

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

Primary Agricultural Credit Co-Operative Bank Limited, Belgavi vs. Income Tax Officer, Ward - 1(4), Belgavi

Appeal is allowed in above terms

ITA 193/PAN/2019[2015-16]Status: DisposedITAT Panaji23 Dec 2022AY 2015-16

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Chetan ChouguleFor Respondent: Smt. Neelima Nadkarni, Sr.DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH “SMC” : PANAJI [THROUGH VIRTUAL HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.No.193/PAN/2019 Assessment Year 2015-16 Primary Agricultural Credit Co-Operative Bank Ltd., The Income Tax Officer, [Prathamik Krishi Pattina Ward – 1 (4), Feroj Sahakari Sangh Khimjibhai Complex, Nandagaon Ltd.] At Post : Opp. Civil Hospital, Dr. Nandagoan. Tal. Athani. vs Ambedkar Road, Dist. Belagavi. Belagavi. Karnataka. Karnataka. PIN 591 304 PIN 590 001. PAN AAAA0238N Appellant Respondent Assessee by : Shri Chetan Chougule Revenue by : Smt. Neelima Nadkarni, Sr.…

The Ponda Education Society Employee Co-Operative Credit Society Limited, Ponda vs. Income Tax Officer, Ward - 2(2), Panaji

Appeal is allowed in above terms

ITA 132/PAN/2019[2015-16]Status: DisposedITAT Panaji23 Dec 2022AY 2015-16

Bench: Shri Satbeer Singh Godara

For Appellant: Shri S.J. KamatFor Respondent: Smt. Neelima Nadkarni, Sr.DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH “SMC” : PANAJI [THROUGH VIRTUAL HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.No.132/PAN/2019 Assessment Year 2015-16 The Ponda Education The Income Tax Officer, Society Employee Co-operative Credit Society Ward – 2 (2), Aaykar vs Ltd., Farmgudi, Near PES Bhavan, Pato Plaza, College, Ponda Goa. Panaji, Goa. Goa – 403 401 PIN 403 001 PAN AABAT4583D Appellant Respondent Assessee by : Shri S.J. Kamat Revenue by : Smt. Neelima Nadkarni, Sr.DR Date of hearing : 29.11.2022 Date of pronouncement : 28.12.2022 ORDER This assessee’s appeal for Assessme…

The Belgaum Coal and Coke Consumer Co-Operative Association Limited, Belgavi vs. Income Tax Officer, Ward - 1(1), Belgavi

Appeal is allowed in above terms

ITA 66/PAN/2019[2014-15]Status: DisposedITAT Panaji19 Dec 2022AY 2014-15

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Shivanand HalbhaviFor Respondent: Smt. Neelima Nadkarni, Sr.DR

Section 143(3)Section 2(19)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH “SMC” : PANAJI [THROUGH VIRTUAL HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.No.66/PAN/2019 Assessment Year 2014-15 The Belgaum Coal and The Income Tax Officer, Coke Consumer Ward – 1 (1), Feroj Cooperative Association Khimjibhai Complex, Opp Limited, Khanapur Road, Civil Hospital, Dr. Udyambag, Ambedkar Road, vs Belagavi - 590 008 Belagavi 590 001 PAN AAAAT4615M Karnataka. State of Karnataka Appellant Respondent Assessee by : Shri Shivanand Halbhavi Revenue by : Smt. Neelima Nadkarni, Sr.DR Date of hearing : 29.11.2022 Date of pronouncement :…

The Keri Urban Co-Op. Credit Society Ltd., Keri, Goa vs. The Income Tax Officer, Ward-2(3), Panaji

Appeal is allowed in above terms

ITA 140/PAN/2019[2015-16]Status: DisposedITAT Panaji19 Dec 2022AY 2015-16

Bench: Shri Satbeer Singh Godara

For Appellant: Shri S.J. KamatFor Respondent: Smt. Neelima Nadkarni, Sr.DR

Section 143(3)Section 40Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI ‘SMC’ BENCH : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA.No.140/PAN/2019 Assessment Year 2015-2016 The Keri Urban Co-operative The Income Tax Officer, Credit Society Limited, Keri, Ward-2(3), Aaykar Sattari, Ponda – Goa. vs. Bhavan, Pato Plaza, PIN 403 505 Panaji, Goa – 403 001. PAN AAAJT0830D (Appellant) (Respondent) For Assessee : Shri S.J. Kamat For Revenue : Smt. Neelima Nadkarni, Sr.DR Date of Hearing : 29.11.2022 Date of Pronouncement : 19.12.2022 ORDER This assessee’s appeal for assessment year 2015-16, arises again…

Bhima Sahakari Sakhar Karkahana Sevak Sahakari Patsanstha Takali, Solapur vs. Income-Tax Officer, Ward -2, Pandharpur

In the result, the appeal is allowed to that extent

ITA 828/PUN/2022[2017-18]Status: DisposedITAT Pune09 Dec 2022AY 2017-18

Bench: Shri R.S. Syalनिर्धारण वषा / Assessment Year : 2017-18 Bhima Sahakari Sakhar Karkhana Vs. Ito, Ward 2, Sevak Sahakari Patsanstha Pandharpur At Post Takli – Sikandar Taluka Mohol, Dist : Solapur – 413248 Pan: Aaaab8913E Appellant Respondent

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT निर्धारण वषा / Assessment Year : 2017-18 Bhima Sahakari Sakhar Karkhana Vs. ITO, Ward 2, Sevak Sahakari Patsanstha Pandharpur At Post Takli – Sikandar Taluka Mohol, Dist : Solapur – 413248 PAN: AAAAB8913E Appellant Respondent Assessee by Shri Pramod Shingte Revenue by Shri Kalpesh Kumar Rupavatiya Date of hearing 09-12-2022 Date of pronouncement 09-12-2022 आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the order passed by National Faceless Appeal Centre (NFAC), Delhi on 26.10.202…

Gavlinagar Nagari Path Sanstha, Pune vs. Income Tax Officer, Ward- 8(2), Pune

In the result, the appeal is allowed to that extent

ITA 781/PUN/2022[2017-18]Status: DisposedITAT Pune09 Dec 2022AY 2017-18

Bench: Shri R.S. Syalनिर्धारण वषा / Assessment Year : 2017-18 Gavalinagar Nagari Path Sanstha Vs. Ito, Ward 8(2), 1, Gavalinagar, Telco Road, Pune Bhosri, Pune – 411026 Pan: Aaaag3722A Appellant Respondent

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT निर्धारण वषा / Assessment Year : 2017-18 Gavalinagar Nagari Path Sanstha Vs. ITO, Ward 8(2), 1, Gavalinagar, Telco Road, Pune Bhosri, Pune – 411026 PAN: AAAAG3722A Appellant Respondent Assessee by Shri Pramod Shingte Revenue by Shri Kalpesh Kumar Rupavatiya Date of hearing 08-12-2022 Date of pronouncement 09-12-2022 आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the order passed by National Faceless Appeal Centre (NFAC), Delhi on 27.08.2022 in relation to assessment year 2017-18.…