Shree Datta Prasad Sahakari Patsanstha Ltd. v. ITO

134 Taxmann.com 324Reported decision2022#10146 most cited

What is Shree Datta Prasad Sahakari Patsanstha Ltd. v. ITO authority for?

An assessee cannot claim a deduction under Section 80P(2) if it was not claimed in the original return of income, even if otherwise eligible, due to the conditions stipulated in Section 80A(5).

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2026.

Also referred to as

Shree Datta Prasad Sahakari Patsanstha Ltd. · Section 80P · Section 80A(5) · deduction not claimed in return · eligibility for deduction · Mumbai Tribunal

Sections most often in play

Section 139(1)Section 80ACSection 80A(5)Section 80PSection 119(2)(b)Section 139(4)Section 142(1)Section 144

Issues it is cited on

section 80a(5)section 80acsection 80asection 80psection 139(1)section 80section 139prescribedsection 13indianfactotal income

Judgments citing Shree Datta Prasad Sahakari Patsanstha Ltd. v. ITO

Fis Global Business Solutions India Private Limited, Delhi vs. Deputy Commissioner of Income Tax, Delhi

Appeal is allowed

ITA 3595/DEL/2025[2018-19]Status: DisposedITAT Delhi28 Jan 2026AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 3595/Del/2025 : Asstt. Year: 2018-19 Fis Global Business Solutions India Vs Dcit, Pvt. Ltd., S-405, Lgf, Greater Circle-7(1), Kailash, Part-Ii, Delhi-110048 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaach2815H Assessee By : Ms. Sumish Murgai, Ca, Sh. Vishal Kalra, Adv. & Ms. Kashish Gupta, Ca Revenue By : Sh. Yogeshwer Sharma, Sr. Dr Date Of Hearing: 28.01.2026 Date Of Pronouncement: 28.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2018-19 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024–25/1074701797(1) Dated 19.03.2025, In Proceedings U/S 14(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Ms. Sumish Murgai, CAFor Respondent: Sh. Yogeshwer Sharma, Sr. DR
Section 139(1)Section 14(3)Section 80A(5)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 3595/Del/2025 : Asstt. Year: 2018-19 FIS Global Business Solutions India Vs DCIT, Pvt. Ltd., S-405, LGF, Greater Circle-7(1), Kailash, Part-II, Delhi-110048 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAACH2815H Assessee by : Ms. Sumish Murgai, CA, Sh. Vishal Kalra, Adv. & Ms. Kashish Gupta, CA Revenue by : Sh. Yogeshwer Sharma, Sr. DR Date of Hearing: 28.01.2026 Date of Pronouncement: 28.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member…

The Pallipalayam Frmers Service Co-Operative Society Limited, Namakkal vs. ITO Circle 1, Erode

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

ITA 964/CHNY/2024[2018-19]Status: DisposedITAT Chennai21 Aug 2024AY 2018-19

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.964/Chny/2024 िनधा8रण वष8 /Assessment Year: 2018-19

For Appellant: Ms. G. Vardhini Karthik, AdvocateFor Respondent: Ms. R. Anita, Addl. CIT
Section 119(2)Section 119(2)(b)Section 139(1)Section 143(3)Section 80ASection 80A(5)Section 80PSection 80P(2)

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद" एवं "ी जगदीश, लेखा सद" के सम' BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.964/Chny/2024 िनधा8रण वष8 /Assessment Year: 2018-19 The Pallipalayam Farmers Service The Income Tax Officer, Co-operative Society Ltd., Vs. Circle-1, S N 208, Pallipalayam Farmers Co- Erode. op. Society Ltd., Pallipalayam, Tiruchengode, Namakkal – 638006. [PAN AAEAT 1678G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथF की ओर से/ Appellant by : Ms. G. Var…

Rajtelevision Network Limited, Chnnai vs. ACIT, Non Corporae Circle-20, Chennai

In the result both appeals of the assessee are allowed

ITA 531/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Aug 2024AY 2018-19

Bench: Shri Aby T Varkey, Hon’Ble & Shri S.R.Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 530 & 531/Chny/2024 िनधा"रणवष" / Assessment Years: 2014-15 & 2018-19 Acit, Raj Television Network V. Non Corporate Circle 20, Limited, Chennai – 34. No. 32, Poes Road 2Nd Street, Teynampet, Chennai – 600 018. [Pan: Aaacr-3580-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri.K. Balasubramanian, Advocate ""यथ"क"ओरसे/Respondent By : Shri.T.M. Suganthamala, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 31.07.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.08.2024 आदेश /O R D E R

For Appellant: Shri.K. Balasubramanian, AdvocateFor Respondent: Shri.T.M. Suganthamala, Addl. CIT
Section 263

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एबी टी वक", "याियक सद"य एवं "ी एस. आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 530 & 531/Chny/2024 िनधा"रणवष" / Assessment Years: 2014-15 & 2018-19 ACIT, Raj Television Network v. Non Corporate Circle 20, Limited, Chennai – 34. No. 32, Poes Road 2nd Street, Teynampet, Chennai – 600 018. [PAN: AAACR-3580-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant by : Shri.K. Balasubramanian, Advocate ""यथ"…

Raj Teleision Network Limited, Chennai vs. ACIT, Non Corporae Circle-20, Chennai

In the result both appeals of the assessee are allowed

ITA 530/CHNY/2024[2014-15]Status: DisposedITAT Chennai09 Aug 2024AY 2014-15

Bench: Shri Aby T Varkey, Hon’Ble & Shri S.R.Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 530 & 531/Chny/2024 िनधा"रणवष" / Assessment Years: 2014-15 & 2018-19 Acit, Raj Television Network V. Non Corporate Circle 20, Limited, Chennai – 34. No. 32, Poes Road 2Nd Street, Teynampet, Chennai – 600 018. [Pan: Aaacr-3580-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri.K. Balasubramanian, Advocate ""यथ"क"ओरसे/Respondent By : Shri.T.M. Suganthamala, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 31.07.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.08.2024 आदेश /O R D E R

For Appellant: Shri.K. Balasubramanian, AdvocateFor Respondent: Shri.T.M. Suganthamala, Addl. CIT
Section 263

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एबी टी वक", "याियक सद"य एवं "ी एस. आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 530 & 531/Chny/2024 िनधा"रणवष" / Assessment Years: 2014-15 & 2018-19 ACIT, Raj Television Network v. Non Corporate Circle 20, Limited, Chennai – 34. No. 32, Poes Road 2nd Street, Teynampet, Chennai – 600 018. [PAN: AAACR-3580-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant by : Shri.K. Balasubramanian, Advocate ""यथ"…

Madhu Souharda Pathina Sahakari Niyamitha, Madhugiri vs. Income-Tax Officer, Ward-1 & Tps, Tumkur

In the result, the appeal by the assessee is dismissed

ITA 969/BANG/2023[2017-18]Status: DisposedITAT Bangalore02 Jan 2024AY 2017-18

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Shri Sandeep Chalapathy, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139(1)Section 142(1)Section 144Section 56Section 80A(5)Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2017-18 Madhu Souharda Pathina Vs. The Income Tax Officer, Sahakari Niyamitha, Ward 1 & TPS, Okkaligara Samudaya Bhavana, Tumkur. Opp. KSRTC Bus Stand, Madhugiri – 572 132. PAN: AADAM1667P APPELLANT RESPONDENT Appellant by : Shri Sandeep Chalapathy, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 01.01.2024 Date of Pronouncement : 02.01.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed b…

Pulpatta Service Co-Operative Bank Limited, Malappuram vs. The ITO Ward-2, Tirur

In the result, the assessee’s appeal is dismissed

ITA 836/COCH/2022[2014-2015]Status: DisposedITAT Cochin31 Aug 2023AY 2014-2015

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Sh.K. Rishal, AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 10ASection 10BSection 139(1)Section 143(3)Section 2Section 80A(5)Section 80PSection 80P(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, AM &Shri Manomohan Das, JM ITA No.836/Coch/2022: Asst.Year:2014-2015 Pulpatta Service Co-operative The Income Tax Officer Bank Limited, Pulpatta Post Ward - 2 vs. Malappuram – 676 123. Tirur. [PAN: AACAP2318K] (Appellant) (Respondent) Appellant by: Sh.K. Rishal, Adv. Respondent by:Smt. J.M. Jamuna Devi, Sr. DR Date of Date of Hearing : 08.08.2023 Pronouncement: 31.08.2023 O R D E R Per Sanjay Arora, AM: This is an Appeal by the Assessee directed against the appellate order dated 21.5.2022 confirming it’s assessment under section…

M/S. Patel Brass Works Pvt. Ltd., Rajkot vs. The ACIT-Circle-5, Rajkot

In the result, appeal of the assessee is dismissed

ITA 60/RJT/2020[2011-12]Status: HeardITAT Rajkot10 Aug 2022AY 2011-12
For Appellant: Shri R.D. Lalchandani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 139(1)Section 139(5)Section 143(3)Section 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2011-12 M/s. Patel Brass Works P. ACIT, Ltd. Rajkot Circle-5, PAN: AAFCP6759F Vs Rajkot (Appellant) (Respondent) Assessee by: Shri R.D. Lalchandani, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 30-06-2022 Date of pronouncement : 10-08-2022 आदेश/ORDER PER BENCH:- This assessee’s appeal for A.Y. 2011-12, arises from order of the CIT(A)-1, Rajkot dated 12-02-2020, in proceedings under section 143(3) of the Income Tax Act, 196…

Alidar Seva Sahakari Mandli Ltd., Gir Somnath vs. Income Tax Officer, Ward-4, Veraval

In the result, appeal of the assessee is dismissed

ITA 474/RJT/2017[2013-14]Status: DisposedITAT Rajkot13 Jul 2022AY 2013-14
For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 234Section 254Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 472, 473 & 474/Rjt/2017 Assessment Years 2012-13, 2013-14 & 2014-15 Shri Aliadar Seva The ITO, Sahakari Mandli Ltd., Ward-4, Veraval, At.: Alidar, Vs (Respondent) Ta: Kodinar, Dist: Gir, Somnath-362270 PAN: AAAJA0071F (Appellant) Assessee by: Shri Mehul Ranpura, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 30-06-2022 Date of pronouncement : 13-07-2022 आदेश/ORDER PER BENCH:- These three appeals filed by the assessee for A.Y. 2012…

Alidar Seva Sahakari Mandli Ltd., Gir Somnath vs. Income Tax Officer, Ward-4, Veraval

In the result, appeal of the assessee is dismissed

ITA 473/RJT/2017[2013-14]Status: DisposedITAT Rajkot13 Jul 2022AY 2013-14
For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 234Section 254Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 472, 473 & 474/Rjt/2017 Assessment Years 2012-13, 2013-14 & 2014-15 Shri Aliadar Seva The ITO, Sahakari Mandli Ltd., Ward-4, Veraval, At.: Alidar, Vs (Respondent) Ta: Kodinar, Dist: Gir, Somnath-362270 PAN: AAAJA0071F (Appellant) Assessee by: Shri Mehul Ranpura, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 30-06-2022 Date of pronouncement : 13-07-2022 आदेश/ORDER PER BENCH:- These three appeals filed by the assessee for A.Y. 2012…

Aliadar Seva Sahakari Mandli Ltd., Gir Somnath vs. Income Tax Officer, Ward-4, Veraval

In the result, appeal of the assessee is dismissed

ITA 472/RJT/2017[2012-13]Status: DisposedITAT Rajkot13 Jul 2022AY 2012-13
For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 234Section 254Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 472, 473 & 474/Rjt/2017 Assessment Years 2012-13, 2013-14 & 2014-15 Shri Aliadar Seva The ITO, Sahakari Mandli Ltd., Ward-4, Veraval, At.: Alidar, Vs (Respondent) Ta: Kodinar, Dist: Gir, Somnath-362270 PAN: AAAJA0071F (Appellant) Assessee by: Shri Mehul Ranpura, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 30-06-2022 Date of pronouncement : 13-07-2022 आदेश/ORDER PER BENCH:- These three appeals filed by the assessee for A.Y. 2012…

Shree Datta Prasad Sahakari Patsanstha Ltd. v. ITO (134 Taxmann.com 324) — Cited in 10 Judgments | BharatTax