How many judgments cite Surat Vankar Sahakari Sangh Ltd. v. ACIT?

126 judgments on BharatTax cite Surat Vankar Sahakari Sangh Ltd. v. ACIT (72 Taxmann.com 169), spanning 2016 to 2026.

Which sections of the Income Tax Act does Surat Vankar Sahakari Sangh Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 80P(2)(d), Section 263, Section 142(1), Section 143(3), Section 250, Section 80P(2)(a)(i).

Surat Vankar Sahakari Sangh Ltd. v. ACIT

72 Taxmann.com 169High Court2016#819 most cited

What is Surat Vankar Sahakari Sangh Ltd. v. ACIT authority for?

Interest income earned by a co-operative society from deposits with a co-operative bank is eligible for deduction under Section 80P(2)(d) of the Income Tax Act. A co-operative bank is considered a co-operative society for the purpose of this deduction.

126

judgments rely on this decision, according to BharatTax’s citation analysis of 366,459 Indian tax judgments — from 2016 to 2026.

Also referred to as

Surat Vankar Sahakari Sangh Ltd. v. ACIT · Section 80P(2)(d) · co-operative society deduction · interest income co-operative bank · co-operative bank as co-operative society · investment with co-operative societies · Gujarat High Court · eligibility Section 80P · income tax deduction

Also reported as

421 ITR 134

Sections most often in play

Section 80P(2)(d)Section 263 Section 142(1)Section 143(3)Section 250 Section 80P(2)(a)(i)Section 80P(4)Section 143(2)

Issues it is cited on

section 80(p)section 56(i)(ccv)section 80(p)(2)(d)section 80(p)(2)section 194a(3)(v)section 80p(1)section 2(19)section 80p(2)(c)section 80p(2)(d)section 80p(2)section 80p(4)section 80p(2)(a)

Judgments citing Surat Vankar Sahakari Sangh Ltd. v. ACIT

Mehsana District Co. Operative Purchase and Sales Union Ltd., Mehsana vs. The ACIT, Circle Mehsana, Mehsana

In the result, appeal of the assessee is allowed

ITA 1760/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad09 Jan 2025AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2017-18

Section 142(1)Section 143(1)Section 143(2)Section 244ASection 80PSection 80P(2)(d)

…ITA No.1760/Ahd/2024 Assessment Year: 2017-18 Mehsana Dist. Co-op. Purchase & Sales Union Ltd. Vs. ACIT Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Assessment Year: 2017-18 Mehsana District Co-operative The Assistant Commissioner of Purchase and Sales Union Income Tax, Limited, Circle, C/o. Ketan H. Shah, Advocate, Mehsana. 512, Times Square – 1, Opp. Ram Baug Bungalow, Vs. Thaltej Shilaj Road, Tahaltej, Ahmedabad – 380 -059. [PAN – AAAAM 0858 P] (Appellant) (Respondent) Asse…

The State Transport Employees Co Operative Credit Thrift Society, Mehsana vs. DCIT, Circle, Gandhinagar

In the result, the appeal of the assessee is partly allowed

ITA 1937/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad03 Jan 2025AY 2018-19

Bench: Ms. Suchitra Kamble

For Appellant: Shri Sunil Talati, A.RFor Respondent: Shri C Dharani Nath, Sr. D.R

Section 142(1)Section 40A(7)Section 56Section 57Section 80PSection 80P(2)(d)

…. It is admitted position that the assessee received interest income of Rs. 10,49,211/- from Cooperative Bank which is registered under the Cooperative Societies Act, Gujarat. The Hon’ble Gujarat High Court in case of Surat Vankar Sahakari Sangh Ltd. vs. ACIT 421 ITR 134 (Gujarat) has categorically held that the interest income received from Cooperative Bank is derived from the investment with other Cooperative Societies / Cooperative Bank and the same should be allowed. Thus, Ground No. 2 is allowed. 8. In the result, the appeal of the assessee is partly allowed. This Order pronounced in Open Court on 03/01/20…

The State Transport Employees Co Operative Credit and Thrift Society, Mehsana vs. DCIT, Circle, Gandhinagar

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 1481/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad05 Dec 2024AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarआयकर अपील सं./Ita No. 1481/Ahd/2024 िनधा"रण वष"/Asstt. Year: 2017-2018 The State Transport Employees D.C.I.T, Co Operative Credit & Thrift बनामVs Circle, . Society, Gandhinagar. S.T Divisional Office, Modhera Char Rasta, Mehsana-384002. Pan: Aaabt0216B

For Appellant: Shri Sunil Talati, ARFor Respondent: Shri Nitin Vishnu Kulkarni, Sr. DR

Section 143(2)Section 56Section 57Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

…laimed u/s.80P(2)(d) of the Act is derived from the investment with other Co- operative society/Co-operative bank and the same should be disallowed in the light of decision of Hon’ble Gujarat High Court in the case of Surat Vankar Sahakari Sangh Ltd. V/s ACIT 421 ITR 134. The Ld.AR further submitted that the interest received by the assessee is from Mehsana District Central Co-operative Bank Limited which is registered under Co-operative Society Act and its member are allowed u/s.80P(2)(d) of the Act. 6. The Ld.DR relied upon the assessment order and the order of the Ld.CIT(A). Asst. Year 2017-18 7. We have hea…

DCIT, Gandhinagar Circle, Gandhinagar vs. The Sardar Pael Cooperative Credit Society Limited, Gandhinagar

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 1122/AHD/2023[2020-21]Status: DisposedITAT Ahmedabad29 Nov 2024AY 2020-21

Bench: The Final Hearing Of The Appeal.

Section 143(3)Section 19Section 56Section 57Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2020-21 The DCIT, The Sardar Patel Gandinagar Circle, Cooperative Credit Gandhinagar Vs Society Limited Block No. 14, Roon No. 405, 4th Floor, Udhyog Bhavan, Sector-11, Gandhinagar-382011, Gandhinagar, Gujarat (Appellant) PAN: AABCT9663N (Respondent) Revenue Represented: Shri Sanjay Kumar, Sr.D.R. Assessee Represented: Shri Hasmukh V Doshi,CA Date of hearing : 26-11-2024 Date of pronouncement : 29-11-2024 आदेश/ORDER PER : T.R. SENTHIL KUMA…

The Khedbrahma Taluka Primary Teachers Co.Op. Credit Society Ltd., Himatnagar vs. The Income Tax Officer, Ward-1, Himatnagar

In the result, appeal of the assessee in ITA no

ITA 115/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad01 Aug 2024AY 2018-19

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad , Which

For Appellant: Shri Rushin Patel, ARFor Respondent: Ms. Bhavnasingh Gupta, Sr. D.R

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

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD DIVISION BENCH, “A” BENCH,AHMEDABAD Before: Shri Ramit Kochar, Accountant Member & Shri T R Senthil Kumar, Judicial Member Assessment Year 2018-19 The Khedbrahma The Income Tax Taluka Primary Officer, Ward-1 Teachers Co-operative Himatnagar Credit Society Limited v. Income Tax Station Road, Near Office, Near Dave Hospital, Gandhi Town Khedbrahma-383255 Hall, SH-76A, Gujarat Sabarkanta, PAN: AABTT2489D Himatnagar- (Appellant) 383001, Gujarat (Respondent) Assessee by: Shri Rushin Patel, AR Revenue by: Ms. Bhavnasingh Gupta, Sr. D.R. Date of hearing : 31-07-2024 Date of…

The Salestax Employees Co.Op. Credit Society Limited, Ahmedabad vs. The ACIT, Circle-1(3), Ahmedabad

In the result, appeal of the assessee in ITA no

ITA 612/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2017-18

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad , Which Has Arisen From The Appellate Order Dated 16-10-2023 In Din

For Appellant: Shri Pradeep G Tulsian, ARFor Respondent: Shri Sanjay Jain, Sr. D.R

Section 143(3)Section 154Section 250Section 253(3)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Ramit Kochar, Accountant Member ITA No. 612 /Ahd/2024 Assessment Year 2017-18 The Salestax The ACIT, Employees Co- Circle-1(3), Operative Credit Ahmedabad, Society Ltd., v. Gujarat C-5, Bahumali (Respondent) Building, Apna Bazaar, Lal Darwaja, Ahmedabad-380001 Gujarat PAN: AABAT1830D (Appellant) Assessee by: Shri Pradeep G Tulsian, AR Revenue by: Shri Sanjay Jain, Sr. D.R. Date of hearing : 08-07-2024 Date of pronouncement : 30-07-2024 आदेश/ORDER This appeal in ITA No. 612/Ahd/2024 for assessment year 2017-18 is filed by the assessee before I…

Shriram Sahakari Patpedhi Limited, Mumbai vs. ITO-20(3)(3), Mumbai

In the result, the appeal is allowed

ITA 615/MUM/2024[2014-15]Status: DisposedITAT Mumbai26 Jul 2024AY 2014-15

Bench: Shri Amit Shukla & Shri Ratnesh Nandan Sahayassessment Year: 2014-15 Shriram Sahakari Ito-20(3)(3) Patpedhi Limited Room No. 614, Room No.4, Piramal Chembers, Bomanji House, Lal Baug, Vs. Ground Floor, Parel, Copper Smith Road, Mumbai- 400012. Mazgaon, Mumbai- 400010. Pan: Aanfs3097G (Appellant) (Respondent) Present For : Assessee By : Shri Vinay Shinde, A.R. Revenue By : Shri R. R. Makwana- Sr. D.R.

For Appellant: Shri Vinay Shinde, A.RFor Respondent: Shri R. R. Makwana- SR. D.R

Section 143(3)Section 250Section 4Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2014-15 Shriram Sahakari ITO-20(3)(3) Patpedhi Limited Room No. 614, Room No.4, Piramal Chembers, Bomanji House, Lal Baug, Vs. Ground Floor, Parel, Copper Smith Road, Mumbai- 400012. Mazgaon, Mumbai- 400010. PAN: AANFS3097G (Appellant) (Respondent) Present for : Assessee by : Shri Vinay Shinde, A.R. Revenue by : Shri R. R. Makwana- SR. D.R. Date of Hearing : 19 . 06 . 2024 Date of Pronouncement : 26 . 07 . 2024 O R D E R Per: Ratnesh Nandan…

Veer Jijamata Co Op Credit Society Limited, Mumbai vs. Commisioner of Income Tax(Appeals), Mumbai

In the result, the appeal of the assessee is allowed

ITA 4216/MUM/2023[AY 20-21]Status: DisposedITAT Mumbai28 Jun 2024

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhriveer Jijamata Co Op. Credit Vs. Cit(A) Ward 20(3)(1), Society Ltd. Piramal Chamber, 1/10 Ameher Market Bldg., Mumbai-4000012 B A Ambedkar Road, V. J. B. Udyan S. O., Mumbai-400027 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaav5873D Appellant .. Respondent

For Appellant: Mr. Vanesh Kr. NadarFor Respondent: Shri Himanshu Kumar

Section 143(1)Section 250Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER Veer Jijamata Co Op. Credit Vs. CIT(A) Ward 20(3)(1), Society Ltd. Piramal Chamber, 1/10 Ameher Market Bldg., Mumbai-4000012 B A Ambedkar Road, V. J. B. Udyan S. O., Mumbai-400027 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAAV5873D Appellant .. Respondent Appellant by : Mr. Vanesh Kr. Nadar Respondent by : Shri Himanshu Kumar Date of Hearing 16.05.2024 Date of Pronouncement 28.06.2024 आदेश / O R D E R PER RENU JAUHRI [A.M.] :- This appeal is filed by the assessee a…

The Mullanpur Garibdas Co-Op Multipurpose Society, Mohali vs. DCIT, C-6(1), Mohali

ITA 645/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Garima Singh, CIT, DR

Section 263Section 56Section 80PSection 80P(2)(d)

…urisdictional High Court in the case of 'CIT Versus Doaba Cooperative Sugar Mills Limited', 230 ITR 774 (P&H). It has been stated that this decision has been followed by the Honorable Gujarat High Court in the case of 'Surat Vanker Sahakari Sangh Limited', 421 ITR 134 (Gujarat). ITA 515/CHD/2017 ITA 569/CHD/2018 & ITA 645/CHD/2019 31 26. It has been contended that the learned PCIT has gone wrong in applying the provisions of Section 80P(4) of the Act, though the same are not applicable to the case; that this is so, because the assessee is not a cooperative bank licenced by the Reserve Bank of India to carry…

The Mullanpur Garibdas Co-Op Multipurpose Society, Mullanpur vs. Pr. CIT-II, Chandigarh

ITA 569/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh16 May 2024AY 2013-14

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Garima Singh, CIT, DR

Section 263Section 56Section 80PSection 80P(2)(d)

The Mullanpur Garibdas Co-Op Multipurpose Society, Mohali vs. Pr. CIT-II, Chandigarh

ITA 515/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Garima Singh, CIT, DR

Section 263Section 56Section 80PSection 80P(2)(d)

Income Tax Officer, Mumbai vs. Larsen Toubro Kamgar Sahakari Patpedni Marydit, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 4446/MUM/2023[2018-19]Status: DisposedITAT Mumbai14 May 2024AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 143(3)Section 809(2)(d)Section 80PSection 80P(2)(d)

…bank should be considered as cooperative society hence, interest income from Co-operative Bank is eligible for deduction u/s 80P of the Act. Similar view has been taken by the Hon'ble Gujarat High court in the case of Surat VankarSahakariSangh Ltd. vs. ACIT, 421 ITR 134. 9. However, on the same issue Hon'ble Karnataka High court subsequently in the case of PCIT vs. Tolagars, Co- operative Sale Society 395 ITR 611 (Karnataka) has taken a contrary view holding that interest income earned from deposit with the cooperative bank does not qualify for deduction under section 80P(2) (d) of the Act. It would be relevant…

Sangam Sahakari Patpedhi Maryaditnagari, Navi Mumbai, Thane vs. Mumbai-W-91, Vashi Navimumbai

In the result, both the appeal of the assessee are allowed

ITA 3377/MUM/2023[2015-16]Status: DisposedITAT Mumbai31 Jan 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2015-16 & Assessment Year: 2020-21 Sangam Sahakari Patpedhi Mumbai-W-91, Maryaditnagari, Navi Mumbai, It-Office, Vashi Railway Station Office No. 227, Central Facility Vs. Building Navi Mumbai-400703. Building, 3Rd Floor, Sector-19, Turbhe, Navi Mumbai-400705. Pan No. Aacas 6296 B Appellant Respondent

For Appellant: Mr. Vijay Kumar ShindeFor Respondent: Ms. Kakoli Ghosh, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2015-16 & Assessment Year: 2020-21 Sangam Sahakari Patpedhi Mumbai-W-91, Maryaditnagari, Navi Mumbai, IT-Office, Vashi Railway Station Office No. 227, Central Facility Vs. Building Navi Mumbai-400703. Building, 3rd floor, Sector-19, Turbhe, Navi Mumbai-400705. PAN NO. AACAS 6296 B Appellant Respondent Assessee by : Mr. Vijay Kumar Shinde Revenue by : Ms. Kakoli Ghosh, Sr. DR : Date of Hearing 31/01/2024 Date of pronouncement : 31/01/2024 ORDE…

Sangam Nagari Sahakri Patpedhi Maryadit, Navimumbai vs. Mum-W-91-Range-222, Navimumbai

ITA 3376/MUM/2023[2020-21]Status: DisposedITAT Mumbai31 Jan 2024AY 2020-21

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Respondent: Mr. Vijay Kumar Shinde

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH "SMC" MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA No. 3377/MUM/2023 Assessment Year: 2015-16 & ITA No. 3376/MUM/2023 Assessment Year: 2020-21 Sangam Sahakari Patpedhi Maryaditnagari, Navi Mumbai, Office No. 227, Central Facility Building, 3rd floor, Sector-19, Turbhe, Navi Mumbai-400705. PAN NO. AACAS 6296 В Appellant Assessee by Vs. Mumbai-W-91, IT-Office, Vashi Railway Station Building Navi Mumbai-400703. Respondent : Mr. Vijay Kumar Shinde Revenue by : Ms. Kakoli Ghosh, Sr. DR Date of Hearing : 31/01/2…

Suramya Abode Co-Operative Housing Service Society Limited, Ahmedabad vs. The ITO, Ward-3(3)(5), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 857/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad24 Jan 2024AY 2018-19

Bench: Smt.Annapurna Guptaasstt.Year :2018-19 Suramya Abode Cooperative Housing Ito, Ward-3(3)(5) Service Society Ltd. Vs Ahmedabad. B-701, Safal Pegasus Nr.Auda Garden Prahaladnagar, Ahmedabad. Pan : Aafas 5167 G

Section 250(6)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘SMC’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER Asstt.Year :2018-19 Suramya Abode Cooperative Housing ITO, Ward-3(3)(5) Service Society Ltd. Vs Ahmedabad. B-701, Safal Pegasus Nr.Auda Garden Prahaladnagar, Ahmedabad. PAN : AAFAS 5167 G (Applicant) (Responent) : Assesseeby Shri S.N.Divatia, AR and Shri Samir Vora, AR : Shri N.J. Vyas, Sr.DR Revenue by सुनवाई क" ता…

The Jagadhri Co-Operative Marketing Cum Processing Society Ltd., Jagadhri vs. The Pr.CIT, Panchkula

In the result, the appeal of the assessee is allowed

ITA 210/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh12 Jan 2024AY 2018-19

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Smt. Kusum, CIT, DR

Section 139(1)Section 143(3)Section 263Section 80Section 80PSection 80P(2)(d)

…om a cooperative bank and which has been duly considered by the AO while passing the assessment order. It was submitted that the said decision has since been followed by the Hon’ble Gujarat High Court in case of Surat Vankar Sahakari Sangh Limited reported in 421 ITR 134. 13. Further reliance was placed on various Coordinate Benches decisions where consistent view has been taken on the interest income earned by the cooperative society from its investment with any other cooperative banks as eligible for deduction under section 80P(2)(d) of the Act. In this regard, our reference was drawn to the findings of the ITA…

The Amroli Vibhag Vividh Karyakari Sahkari M Ltd., Surat vs. Dy. Commissioner of Income Tax, Circle - 2(3), Surat

In the result, ground no.3 raised by the assessee is allowed

ITA 672/SRT/2023[2017-18]Status: DisposedITAT Surat21 Dec 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.672/Srt/2023 Assessment Year: (2017-18) (Hybrid Hearing) The Amroli Vibhag Vividh Vs. The Dcit, Karyakari Sahkari M. Ltd., Circle – 2(3), Utran Amroli, Taluka Choryasi, Surat Surat – 394105. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat3043M (Appellant) (Respondent) Appellant By Shri Mehul K. Patel, Ar Shri Vinod Kumar, Sr. Dr Respondent By 18/12/2023 Date Of Hearing Date Of Pronouncement 21/12/2023

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.672/SRT/2023 Assessment Year: (2017-18) (Hybrid Hearing) The Amroli Vibhag Vividh Vs. The DCIT, Karyakari Sahkari M. Ltd., Circle – 2(3), Utran Amroli, Taluka Choryasi, Surat Surat – 394105. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAT3043M (Appellant) (Respondent) Appellant by Shri Mehul K. Patel, AR Shri Vinod Kumar, Sr. DR Respondent by 18/12/2023 Date of Hearing Date of Pronouncement 21/12/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining…

Navapura Urban Co Op Credit and Consumer Society Ltdit Consumer, Surat vs. Assessment Unit Incometax Department, Delhi

In the result, grounds of appeal raised by assessee are allowed

ITA 712/SRT/2023[2020-21]Status: DisposedITAT Surat20 Dec 2023AY 2020-21

Bench: Shri Pawan Singh(Physical Hearing) Navapura Co Op Credit Consumer I.T.O., Society Ltd., National E-Assessment Vs. 9/572 Siddhi Kotsafil, Main Road, Centre, Surat (Gujarat)-395002. Delhi. Pan No. Aaaan 0539 N Appellant/ Assessee Respondent/ Revenue Navapura Urban Co Op Credit & I.T.O. Consumer Society Ltd., Assessment Unit, Vs. 9/572 Siddhi Kotsafil, Main Road, Delhi. Surat (Gujarat)-395002. Pan No. Aaaan 0539 N Appellant/ Assessee Respondent/ Revenue

Section 254(1)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Navapura Co Op Credit Consumer I.T.O., Society Ltd., National e-Assessment Vs. 9/572 Siddhi Kotsafil, Main Road, Centre, Surat (Gujarat)-395002. Delhi. PAN No. AAAAN 0539 N Appellant/ assessee Respondent/ revenue Navapura Urban Co Op Credit and I.T.O. Consumer Society Ltd., Assessment Unit, Vs. 9/572 Siddhi Kotsafil, Main Road, Delhi. Surat (Gujarat)-395002. PAN No. AAAAN 0539 N Appellant/ assessee Respondent/ revenue Assessee represented by Shri Hiren Vepari, CA Department represented by S…

Navapura Co Op Credit Consumer Society Ltd, Surat vs. The Additional Joint Deputy Commissioner of Incometax, National E- Assessment Centre

In the result, grounds of appeal raised by assessee are allowed

ITA 711/SRT/2023[2018-19]Status: DisposedITAT Surat20 Dec 2023AY 2018-19

Section 254(1)Section 80P(2)(a)Section 80P(2)(d)

Ashwinkumar Arban Co-Operative Society Ltd., Surat vs. Pr. Commissioner of Income Tax - 1, Surat

In the result, grounds of appeal raised by the assessee is allowed

ITA 653/SRT/2023[2018-19]Status: DisposedITAT Surat14 Dec 2023AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Ashwinkumar Arban Co- Principal Commissioner Of Operative Society Ltd., Income Tax-1, Surat. Vs. 7-8, Hiranagar-2, Patel Nagar, Varachha A.K. Road, Surat- 395008 (Gujarat) Pan No. Aabta 0698 R Appellant/ Assessee Respondent/ Revenue

Section 143(3)Section 254(1)Section 263Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Physical hearing) Ashwinkumar Arban Co- Principal Commissioner of operative Society Ltd., Income Tax-1, Surat. Vs. 7-8, Hiranagar-2, Patel Nagar, Varachha A.K. Road, Surat- 395008 (Gujarat) PAN No. AABTA 0698 R Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Sapnesh Sheth, C.A. Department represented by Shri S.M. Keshkamat, CIT-DR Appeal instituted on 30/09/2023 Date of hearing 11/12/2023 Date of pronouncement 14/12/2023 Order under Section 254(1) of…