Seva Sahkari Mandali Ltd. v. Assessing Officer (CPC)

200 ITD 14Income Tax Appellate Tribunal2023#12680 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(1)Section 80PSection 10AASection 139(1)Section 139(4)Section 143(1)(a)(v)Section 250Section 80-IA

Issues it is cited on

section 80ac(ii)section 143(1)(a)(v)section 80acsection 143(1)(a)(ii)section 80asection 10aasection 139(4)section 10asection 143(1)(a)section 80psection 10regular assessment

Judgments citing Seva Sahkari Mandali Ltd. v. Assessing Officer (CPC)

VIDYUT TRANSMISSION KARMACHARI VETAN BHOGI CREDIT COOPERATIVE SOCIETY,LUCKNOW vs. CPC BANGALORE/ITO-2(1), LUCKNOW

Appeal of the assessee is partly allowed for statistical

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

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

…n 80AC of the Act while processing the return and making adjustments under section 143(1) of the Act. In coming to this conclusion, we take strength from the following precedents: - i. Sahakari Ganna Vikas Samiti v. ITO (supra). ii. [2023] 149 taxmann.com 28/200 ITD 14 (Rajkot Trib) in the ITAT Rajkot Bench, Lunidhar Seva Sahkari Mandali Ltd v. Assessing Officer (CPC) iiil. [2023] 146 taxmann.com 468 (Chandigarh Trib.) (SMC) in Lanjani Co-operative Agri Service Society Ltd (CPC) v Deputy Commissioner of Income Tax, CPC iv. Order dated 22/05/2023 of Income Tax Appellate Tribunal 'A' (SMC) Bench, Kolkata in ITA. N…

ARAVALI BUILDHOMES LLP,JAIPUR vs. AO CPC, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1154/JPR/2024[2021-22]Status: DisposedITAT Jaipur04 Jun 2025AY 2021-22

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Ashok Kumar Gupta, AdvFor Respondent: Sh. Anoop Singh, Addl. CIT
Section 139Section 139(1)Section 139(4)Section 143(1)Section 234ASection 80Section 80ASection 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1154/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2021-22 cuke Aravali Buildhomes LLP AO CPC, Vs. F. No. 205 Block A, Anukamapa Jaipur Residency, Durgapura, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABFFA 5163 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Ashok Kumar Gupta, Adv. jktLo dh vksj ls@…

SHRI BASAVESHWAR PRATHAMIK KRISHI PATTIN SAHAKARI SANGHA N SUNADHOLI,SUNADHOLI vs. INCOME TAX OFFICER, GOKAK

ITA 30/PAN/2025[2018-19]Status: DisposedITAT Panaji08 May 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 030/Pan/2025 Assessment Year : 2018-19 Shri Basaveshwar Prathamik Krishi Pattin Sahakari Sangha At Post: Sundholi, Ta.: Sundholi Dist. Belagavi.-591310 Pan : Aahas0468A . . . . . . . Appellant

For Appellant: Mr Sateesh Nadagauda [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 139(1)Section 139(4)Section 143(1)Section 250Section 80ASection 80P

…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 ITA Nos. 030/PAN/2025 Assessment Year : 2018-19 Shri Basaveshwar Prathamik Krishi Pattin Sahakari Sangha At Post: Sundholi, Ta.: Sundholi Dist. Belagavi.-591310 PAN : AAHAS0468A . . . . . . . Appellant V/s ITO, Central Processing Centre, Bengaluru. . . . . . . . Respondent Appearances Assessee by : Mr Sateesh Nadagauda [‘Ld. AR’] Revenue by : Ms Rijjula Uniyal [‘Ld. DR’] Date of conclusive Hearing : 07/05/2025 Date of Pronouncement : 08/05/2025 ORD…

PRIYADARSHANI MAHILA CO-OP CR. SOCIETY LTD,BELAGAVI vs. DCIT, CPC, BANGALORE

ITA 32/PAN/2025[2019-20]Status: DisposedITAT Panaji30 Apr 2025AY 2019-20

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 032/Pan/2025 Assessment Year : 2019-20 Priyadarshani Mahila Co-Op. Society Ltd. At Post: Kognoli, Ta.: Nippani Dist. Belagavi. Pan : Aabap2582L . . . . . . . Appellant

For Appellant: None for the AssesseeFor Respondent: Mr Sureshkumar C.B.[‘Ld. DR’]
Section 139(1)Section 139(4)Section 143(1)Section 24Section 250Section 80ASection 80P

…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 ITA Nos. 032/PAN/2025 Assessment Year : 2019-20 Priyadarshani Mahila Co-op. Society Ltd. At Post: Kognoli, Ta.: Nippani Dist. Belagavi. PAN : AABAP2582L . . . . . . . Appellant V/s Dy. Commissioner of Income Tax, CPC, Bengaluru. . . . . . . . Respondent Appearances Assessee by : None for the Assessee Revenue by : Mr Sureshkumar C.B.[‘Ld. DR’] Date of conclusive Hearing : 30/04/2025 Date of Pronouncement : 30/04/2025 ORDER PER G. D. PADMAHSHALI; By…

ALLAMAPRABHU VUSS NI, KALLOLI,KALLOLI vs. INCOME TAX OFFICER, WARD - 1, GOKAK

ITA 63/PAN/2025[2018-19]Status: DisposedITAT Panaji04 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 063/Pan/2025 Assessment Year : 2018-19 Allamaprabhu Vuss Niyamit Kalloli 09, Allamaprabhu Vuss Niyamit Kalloli, Kalloli So Dist. Belagavi. Pan : Aafaa8818E . . . . . . . Appellant

For Appellant: Mr Ramesh Mudhol [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 139(1)Section 139(4)Section 143(1)Section 250Section 80ASection 80P

…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 ITA Nos. 063/PAN/2025 Assessment Year : 2018-19 Allamaprabhu VUSS Niyamit Kalloli 09, Allamaprabhu VUSS Niyamit Kalloli, Kalloli SO Dist. Belagavi. PAN : AAFAA8818E . . . . . . . Appellant V/s Income Tax Office, Ward-1, Gokak, Belagavi. . . . . . . . Respondent Appearances Assessee by : Mr Ramesh Mudhol [‘Ld. AR’] Revenue by : Ms Rijjula Uniyal [‘Ld. DR’] Date of conclusive Hearing : 03/04/2025 Date of Pronouncement : 04/04/2025 ORDER PER G. D. PAD…

THIKARIYA GRAM SEWA SAHKARI SAMITI LTD ,THIKARIYA vs. AO CPCITO WARD SIKAR, SIKAR

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

ITA 772/JPR/2023[2018-19]Status: DisposedITAT Jaipur27 Mar 2024AY 2018-19
For Appellant: Shri Shrawan Kumar Gupta AdvocateFor Respondent: Mrs. Monisha Choudhary, Addl. CIT
Section 143(1)Section 234ASection 80P

…आयकर उद्गभ्गय अणिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC" JAIPUR श्रीसंदीपगोसाई,न्यायिकसदस्य एवंश्रीराठोडकमलेशजयन्तभाई, लेखा सदस्य के समक्ष BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 772 & 773/JP/2023 निर्धारण वर्ष / Assessment Year : 2018-19 & 2019-202 Thikariya Gram Sewa Sahakari Samiti Ltd. Village: Thikariya, Malikpur, Sikar - 332 411 (Raj) बनाम The ITO Vs. Ward- Sikar Sikar स्थायी लेखा सं./जीआईआर सं./PAN/GIR No.: AACAT 7728 B अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri Shraw…

M/S SANGAM SOUHARD CREDIT SAHAKARI LIMITED,BAGALKOT vs. DCIT, CPC, BANGALORE

Appeals are ALLOWED

ITA 30/PAN/2023[2018-19]Status: DisposedITAT Panaji01 Sept 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 001/Pan/2023 निर्धारण वषा / Assessment Year : 2018-19 Shri Bhagyalaxmi Co-Operative Credit Society Ltd., Mallapur, Pg Main Rd., Ghataprabha, Karnataka-591306 Pan: Aaaas5624D . . . . . . . अपीलार्थी / Appellant बिधम / V/S Dy. Commissioner Of Income Tax, Cpc, Bengaluru . . . . . . . प्रत्यर्थी / Respondent & आयकर अपऩल सं. / Ita No. 030/Pan/2023 निर्धारण वषा / Assessment Year : 2018-19 M/S Sangam Souharda Credit Sahakari Ltd., A/P. Galgali, Taluka-Bilgi, Dist.-Bagalkot-587117 Pan: Aaeas3685G . . . . . . . अपीलार्थी / Appellant बिधम / V/S Dy. Commissioner Of Income Tax, Cpc, Bengaluru . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mr Sateesh Nadagouda For Ita No. 001& None For Ita No. 030 [‘Ld. Ar’] Revenue By : Mr N. Shrikanth [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 07/08/2023 घोषणा की तारीख / Date Of Pronouncement : 01/09/2023 आदेश / Order Per G. D. Padmahshali, Am; These Two Appeals Of Different Assessee Are Instituted U/S 253(1) Of Income-Tax Act, 1961 [‘The Act’ Hereafter] Against Respective Orders Passed U/S 250 Of The Act By National Faceless Appeal Centre, Delhi [‘Nfac’ Hereafter] For Assessment Year 2018-19 [‘Ay’ Hereinafter].

For Appellant: Mr Sateesh Nadagouda forFor Respondent: Mr N. Shrikanth [‘Ld. DR’]
Section 139(1)Section 143(1)Section 246(1)Section 250Section 253(1)Section 80ASection 80A(1)Section 80P

…॥ आयकर अपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजी में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘PANAJI’ BENCH, PANAJI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) आयकर अपऩल सं. / ITA No. 001/PAN/2023 निर्धारण वषा / Assessment Year : 2018-19 Shri Bhagyalaxmi Co-Operative Credit Society Ltd., Mallapur, PG Main Rd., Ghataprabha, Karnataka-591306 PAN: AAAAS5624D . . . . . . . अपीलार्थी / Appellant बिधम / V/s Dy. Commissioner of Income Tax, CPC, Bengaluru . . . . . . . प्रत्यर्थी / Respondent And आयकर अपऩल सं. / ITA No. 030/PAN/2023 नि…

SHRI BHAGYALAXMI CO-OPERATIVE CREDIT SOCIETY LIMITED,MALLAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALURU

Appeals are ALLOWED

ITA 1/PAN/2023[2018-19]Status: DisposedITAT Panaji01 Sept 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 001/Pan/2023 निर्धारण वषा / Assessment Year : 2018-19 Shri Bhagyalaxmi Co-Operative Credit Society Ltd., Mallapur, Pg Main Rd., Ghataprabha, Karnataka-591306 Pan: Aaaas5624D . . . . . . . अपीलार्थी / Appellant बिधम / V/S Dy. Commissioner Of Income Tax, Cpc, Bengaluru . . . . . . . प्रत्यर्थी / Respondent & आयकर अपऩल सं. / Ita No. 030/Pan/2023 निर्धारण वषा / Assessment Year : 2018-19 M/S Sangam Souharda Credit Sahakari Ltd., A/P. Galgali, Taluka-Bilgi, Dist.-Bagalkot-587117 Pan: Aaeas3685G . . . . . . . अपीलार्थी / Appellant बिधम / V/S Dy. Commissioner Of Income Tax, Cpc, Bengaluru . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mr Sateesh Nadagouda For Ita No. 001& None For Ita No. 030 [‘Ld. Ar’] Revenue By : Mr N. Shrikanth [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 07/08/2023 घोषणा की तारीख / Date Of Pronouncement : 01/09/2023 आदेश / Order Per G. D. Padmahshali, Am; These Two Appeals Of Different Assessee Are Instituted U/S 253(1) Of Income-Tax Act, 1961 [‘The Act’ Hereafter] Against Respective Orders Passed U/S 250 Of The Act By National Faceless Appeal Centre, Delhi [‘Nfac’ Hereafter] For Assessment Year 2018-19 [‘Ay’ Hereinafter].

For Appellant: Mr Sateesh Nadagouda forFor Respondent: Mr N. Shrikanth [‘Ld. DR’]
Section 139(1)Section 143(1)Section 246(1)Section 250Section 253(1)Section 80ASection 80A(1)Section 80P

…॥ आयकर अपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजी में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘PANAJI’ BENCH, PANAJI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) आयकर अपऩल सं. / ITA No. 001/PAN/2023 निर्धारण वषा / Assessment Year : 2018-19 Shri Bhagyalaxmi Co-Operative Credit Society Ltd., Mallapur, PG Main Rd., Ghataprabha, Karnataka-591306 PAN: AAAAS5624D . . . . . . . अपीलार्थी / Appellant बिधम / V/s Dy. Commissioner of Income Tax, CPC, Bengaluru . . . . . . . प्रत्यर्थी / Respondent And आयकर अपऩल सं. / ITA No. 030/PAN/2023 नि…