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

Shri Amirgadh Vibhag Mota Kadas Vidhya Karyakari Co. Op. Soc. Ltd., Amirgadh vs. The ITO, Ward-5, Palanpur

In the result appeal of the assessee is hereby partly allowed

ITA 125/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad31 Oct 2022AY 2017-18

Bench: Shri Waseem Ahmedआयकर अपील सं./Ita No.125/Ahd/2022 िनधा"रण वष"/Asstt. Year:2017-2018 Shri Amirgadh Vibhag Mota Kadas Income Tax Officer, Vidhya Karyakari Co-Op Soc. Ltd., Vs. Ward-5, 01 Shri Amirgadh, Palanpur. Amirgadh, Amirgadh-385130. Pan: Aaajs0264J

For Appellant: Shri Sanjay R. Shah, A.RFor Respondent: Shri Atul Pandey, Sr. D.R

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

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.125/AHD/2022 िनधा"रण वष"/Asstt. Year:2017-2018 Shri Amirgadh Vibhag Mota Kadas Income Tax Officer, Vidhya karyakari Co-op Soc. Ltd., Vs. Ward-5, 01 Shri Amirgadh, Palanpur. Amirgadh, Amirgadh-385130. PAN: AAAJS0264J (Applicant) (Respondent) Assessee by : Shri Sanjay R. Shah, A.R Revenue by : Shri Atul Pandey, Sr. D.R सुनवाई क" तारीख/Date of Hearing : 29/09/2022 घोषणा क" तारीख /Date of Pronouncement: 31/10/2022 आदेश/O R D E R PER WASEEM AHMED, ACCO…

Jilla Panchayat Na Karmacharioni Dhiran Ane Grahak Sahakari Mandali Ltd., Bhavanagar vs. The ACIT Circle-1, Bhavanagar

In the result appeal of the assessee is hereby allowed

ITA 108/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad31 Oct 2022AY 2017-18

Bench: Shri Waseem Ahmedआयकर अपील सं./Ita No.108/Ahd/2021 िनधा"रण वष"/Asstt. Year:2017-2018 Jilla Panchayat Na Karmacharioni Dhiran The A.C.I.T., Ane Grahak Sahakari Mandali Ltd., Vs. Circle-1, 0, Motibaug Road, Bhavnagar. Near Town Hall, Bhavnagar-364001. Pan: Aacaj3104B

For Appellant: Shri Parimalsinh B. Parmar, A.RFor Respondent: Shri Atul Pandey, Sr. D.R

Section 234ASection 270ASection 56Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.108/AHD/2021 िनधा"रण वष"/Asstt. Year:2017-2018 Jilla Panchayat Na Karmacharioni Dhiran The A.C.I.T., Ane Grahak Sahakari Mandali Ltd., Vs. Circle-1, 0, Motibaug Road, Bhavnagar. Near Town Hall, Bhavnagar-364001. PAN: AACAJ3104B (Applicant) (Respondent) Assessee by : Shri Parimalsinh B. Parmar, A.R Revenue by : Shri Atul Pandey, Sr. D.R सुनवाई क" तारीख/Date of Hearing : 12/10/2022 घोषणा क" तारीख /Date of Pronouncement: 31/10/2022 आदेश/O R D E R PER…

Ashoka Palace Co.Op Hsc Soc Ltd, Mumbai vs. ITO WD-31(1) (1), Mumbai

In the result, appeal by the assessee is allowed

ITA 2062/MUM/2021[2018-19]Status: DisposedITAT Mumbai31 Oct 2022AY 2018-19

Bench: Shri Vikas Awasthyआअसं.2062/मुं/2021 ("न.व. 2018-19) Ashoka Palace Co-Op. Hsg. Soc.Ltd., Malad East, Makrani Pada Road, Mumbai 400 097. Pan: Aaaaa-9300-N ...... अपीलाथ" /Appellant बनाम Vs. Income Tax Officer –Ward-31(1)(1), Kautilya Bhavan, Bandra (East) Mumbai 400 051. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Dharan Gandhi ""तवाद" "वारा/Respondent By : Ms. Beena Santosh सुनवाई क" "त"थ/ Date Of Hearing : 02/08/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 31/10/2022 आदेश/ Order

For Appellant: Shri Dharan GandhiFor Respondent: Ms. Beena Santosh

Section 143(1)Section 154Section 80P(2)(d)

…ty 392 ITR 74 has held that for the purpose of section 80P(2)(d) of the Act, co-operative bank should be considered as cooperative society. Similar view has been taken by the Hon'ble Gujarat High court in the case of Surat Vankar Sahakari Sangh Ltd. vs. ACIT, 421 ITR 134. 8. The judgment rendered by Hon’ble Apex Court in the case of Totagars Co-operative Sale Society Ltd. Vs. ITO 188 Taxman 282 on which CIT(A) has placed reliance to dislodge the claim of assessee is also considered. The facts in the said decision are distinguishable, therefore, the ratio laid down in said 5 decision would not apply to the facts…

The Juhu Vile Parle Development Co Operative Housing Association Ltd, Mumbai vs. Asst. Comm of Income Tax, Circle 25(3), Mumbai

In the result, both appeals by assessee are allowed

ITA 1835/MUM/2022[2018-19]Status: DisposedITAT Mumbai29 Sept 2022AY 2018-19

Bench: Shri Pramod Kumar, Vice- & Shri Vikas Awasthyआअसं. 1834/मुं/2022 ("न.व .2017-18) आअसं. 1835/मुं/2022 ("न.व .2018-19) The Juhu Vile Parle Development Co-Operative Housing Association Ltd. Plot No.51, Jai Hind Recreation Club, N.S.Road, No.11, Vile Parle (W), Mumbai 400 056; Pan: Aabft-5293-P ...... अपीलाथ" /Appellant बनाम Vs. Assistant Commissioner Of Income-Tax, Circle-25(3), Kautlya, Bkc, Bandra (E), Mumbai – 400 051. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Rajesh Shah ""तवाद" "वारा/Respondent By : Shri Tejinder Pal Singh सुनवाई क" "त"थ/ Date Of Hearing : 10/08/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 29/09/2022 आदेश/ Order

For Appellant: Shri Rajesh ShahFor Respondent: Shri Tejinder Pal Singh

Section 80PSection 80P(2)(d)Section 80P(4)

…ty 392 ITR 74 has held that for the purpose of section 80P(2)(d) of the Act, co-operative bank should be considered as cooperative society. Similar view has been taken by the Hon'ble Gujarat High court in the case of Surat Vankar Sahakari Sangh Ltd. vs. ACIT, 421 ITR 134. 8. However, on the same issue Hon'ble Karnataka High court in the case of PCIT vs. Totagars, Co-operative Sale Society 395, 83 taxmann.com 140/ 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 rel…

The Juhu Vile Parle Development Co Operative Housing Association Ltd, Mumbai vs. Asst. Comm of Income Tax, Circle 25(3), Mumbai

In the result, both appeals by assessee are allowed

ITA 1834/MUM/2022[2017-18]Status: DisposedITAT Mumbai29 Sept 2022AY 2017-18

For Appellant: Shri Rajesh ShahFor Respondent: Shri Tejinder Pal Singh

Section 80PSection 80P(2)(d)Section 80P(4)

…ty 392 ITR 74 has held that for the purpose of section 80P(2)(d) of the Act, co-operative bank should be considered as cooperative society. Similar view has been taken by the Hon'ble Gujarat High court in the case of Surat Vankar Sahakari Sangh Ltd. vs. ACIT, 421 ITR 134. 8. However, on the same issue Hon'ble Karnataka High court in the case of PCIT vs. Totagars, Co-operative Sale Society 395, 83 taxmann.com 140/ 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 rel…

Shree Jetpur Market Yard Vepari Sharafi Sahakari Mandali Ltd., Jetpur, Dist. Rajkot vs. The Pr. CIT-1, Rajkot

In the result, the appeal of the assessee is allowed

ITA 166/RJT/2022[2017-18]Status: DisposedITAT Rajkot14 Sept 2022AY 2017-18

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 Shree Jetpur Market Yard Pr. CIT, Vepari Sharafi Sahakari Rajkot-1 Mandali Ltd., Office Vs (Respondent) Building No.3, Under Khedut Guest House Market Yard Jetpur-360370 PAN: AANAS9645P (Appellant) Assessee by: Shri Mehul Ranpura, A.R. Revenue by: Shri Aarsi Prasad, CIT-D.R. Date of hearing : 08-07-2022 Date of pronouncement : 14-09-2022 आदेश/ORDER PER BENCH:- This is an appeal for A.Y. 2017-18 filed by the assessee against the or…

M/S. Laxmi Bachat Sharafi Sahkari Mandali Ltd., Ahmedabad vs. The Pr. CIT-3, Ahmedabad

In the result, appeal of the assessee is allowed

ITA 963/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2014-15

Bench: Smt.Annapurna Gupta & Smt. Madhumita Royassessment Year : 2014-15

For Appellant: Shri Mehul Thakkar, CAFor Respondent: Shri Alokkumar, CIT-DR

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

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SMT. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year : 2014-15 M/s.Laxmi Bachat Sharafi Sahkari Vs. ITO, Ward-3(3)(6) Mandali Ltd, Bordi Bazar Ahmedabad. Over Mahalaxmi Temple At Viramgam Dist: Ahmedabad. PAN : AAATL 1173 D 0 अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee by : Shri Mehul Thakkar, CA Revenue by : S…

The Ajmer Cooperative Thrift and Saving Society Limited Ajmer, Ajmer vs. CIT(A), NFAC, Ajmer

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

ITA 76/JPR/2022[2017-18]Status: DisposedITAT Jaipur30 Aug 2022AY 2017-18

For Appellant: Shri Sunil Porwal, (CA)For Respondent: Shri A.S. Nehra, (Addl. CIT)

Section 250Section 56Section 80PSection 80P(2)(a)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa MkW- ehBk yky ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR. MITHA LAL MEENA, AM vk;dj vihy la-@ITA No. 76/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18. cuke The Ajmer Cooperative Thrift The Commissioner of Income Vs. and Saving Society Ltd., Tax (Appeals), GLO Campus, DRM Office, NFAC, Traffic Accounts, W. Rly., Delhi. Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAEAT 2065 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by…

ITO -WD 26(2)(1), Mumbai vs. Larsen and Tourbo Kamgar Sahakari Patpedhi Maryadit, Mumbai

ITA 2562/MUM/2021[2019-20]Status: DisposedITAT Mumbai05 Aug 2022AY 2019-20

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahman आअसं.2562/मुं/2021 ("न.व. 2019-20) Income Tax Officer, Ward 26(2)(1), 315, 3Rd Floor, Kautilya Bhavan, Bandra (East), Mumbai – 400 051. ...... अपीलाथ" /Appellant बनाम Vs. Larsen An Toubro Kamgar Sahakari Patpedni Maryadid, Gate No.1, Larsen Toubro Campus, Saki Vihar Road, Powai, Mumbai 400 072. Pan: Aaabl-0014H. ..... ""तवाद"/Respondent C.O. No.56/Mum/2022 (Arising Out Of Ita No.2562/Mum/2021,A.Y. 2019-20) Larsen An Toubro Kamgar Sahakari Patpedni Maryadid, Gate No.1, Larsen Toubro Campus, Saki Vihar Road, Powai, Mumbai 400 072. .... Cross Objector बनाम Vs. Income Tax Officer, Ward 26(2)(1), 315, 3Rd Floor, Kautilya Bhavan, Bandra (East), Mumbai – 400 051 ...... Appellant In Appeal

For Appellant: Shri Mehul JainFor Respondent: Shri S.P.Kenekar

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

…आयकर अपील"य अ"धकरण मुंबई पीठ “ ए ” "ी "वकास अव"थी, "या"यक सद"य एवं "ी एस. "रफौर रहमान, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ A”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN , ACCOUNTANT MEMBER आअसं.2562/मुं/2021 ("न.व. 2019-20) Income Tax Officer, Ward 26(2)(1), 315, 3rd Floor, Kautilya Bhavan, Bandra (East), Mumbai – 400 051. ...... अपीलाथ" /Appellant बनाम Vs. Larsen an Toubro Kamgar Sahakari Patpedni Maryadid, Gate No.1, Larsen Toubro Campus, Saki Vihar Road, Powai, Mumbai 400 072. PAN: AAABL-0014H. ..... ""तवाद"/Respondent C.O. NO.56/MUM/2022 (Ari…

C.G. Power and Industrial Solutions Ltd Employees Co Op. Credit Soc. Ltd, Mumbai vs. ITO 26 (1) (1), Mumbai

In the result, impugned order is set-aside and appeal by assessee is allowed

ITA 2044/MUM/2021[2015-16]Status: DisposedITAT Mumbai01 Aug 2022AY 2015-16

Bench: Shri Vikas Awasthyआअसं. 2044/मुं/2021 ("न.व 2015-16) Cg Power & Industrial Solutions Ltd.Employees Co Op Credit Society Ltd. C/O. Mrs. Sadhana Modak, 102, Kamal Villa Co-Op. Hsg. Society, Aaglave Lane, Gandhi Chowk, Kalyan West, Dist. Thane – 421 301. Pan: Aaaac-2551-P ...... अपीलाथ" /Appellant बनाम Vs. Income Tax Officer -26(1)(1), Kautilya Bhavan, Bandra(East) Mumbai 400 051. . ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Ritesh Gawande ""तवाद" "वारा/Respondent By : Ms. Beena Santosh सुनवाई क" "त"थ/ Date Of Hearing : 01/08/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 01/08/2022

For Appellant: Shri Ritesh GawandeFor Respondent: Ms. Beena Santosh

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

…as 392 ITR 74 has held that for the purpose of section 80P(2)(d) of the Act, co-operative bank should be considered as cooperative society. Similar view has been taken by the Hon'ble Gujarat High court in the case of Surat Vankar Sahakari Sangh Ltd. vs. ACIT, 421 ITR 134. 7. However, on the same issue Hon'ble Karnataka High court in the subsequent judgment in the case of PCIT vs. Totagars, 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…

Abrama Seva Sahakari Mandli Limited, Na

In the result, appeal of the assessee is allowed in above terms

ITA 178/SRT/2021[2015-16]Status: DisposedITAT Surat27 Jun 2022AY 2015-16

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.178/Srt/2021 (िनधा"रणवष" / Assessment Year: (2015-16) (Virtual Court Hearing) Abrama Seva Sahakari Mandli Ltd., At V Income Tax Department, Navsari & Po. Abrama, Tal. Jalalpore, Dist. Circle, Navsari S. Navsari-396 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaaa 1075 G (Appellant ) (Respondent)

For Appellant: Shri Sujesh Suratwala, CAFor Respondent: Shri J.K.Chandnani, Sr.DR

Section 143(3)Section 263Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRIPAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपील सं./ITA No.178/SRT/2021 (िनधा"रणवष" / Assessment Year: (2015-16) (Virtual Court Hearing) Abrama Seva Sahakari Mandli Ltd., At V Income Tax Department, Navsari & Po. Abrama, Tal. Jalalpore, Dist. Circle, Navsari s. Navsari-396 445 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAA 1075 G (Appellant ) (Respondent) Assessee by : Shri Sujesh Suratwala, CA Respondent by : Shri J.K.Chandnani, Sr.DR सुनवाई की तारीख/ Date of Hearing : 11/05/2022 घोषणा की तारीख/Date of Pronouncement : 27/06/2022 आदेश / O R D E R PER…

Vikas Co. Op Credit Soc. Ltd, Mehsana vs. ITO, Ward-3, Mehsana

In the result, the appeal of the assessee is allowed

ITA 537/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad24 Jun 2022AY 2015-16

For Appellant: Shri Samir Vora, A.RFor Respondent: Shri Purshottam Kumar, Sr. D.R

Section 250Section 263Section 80PSection 80P(2)(d)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 Vikas Co-op Credit Soc. ITO, Ltd. 1, Kalyan Park Ward-3, Society Mal Godown Road Vs Mehsana Mehsana- 384002 (Respondent) PAN: AAAJT1175H (Appellant) Assessee by: Shri Samir Vora, A.R. Revenue by: Shri Purshottam Kumar, Sr. D.R. Date of hearing : 19-05-2022 Date of pronouncement : 24-06-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commissioner of Inc…

Gujarat State Co.Op. Marketing Federation Ltd., Ahmedabad vs. The Pr. CIT.Circle-1, Ahmedabad

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

ITA 640/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad01 Jun 2022AY 2014-15

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 640/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2014-2015 Gujarat State Co-Op. Marketing Principal Commissioner Of Federation Ltd., Vs. Income Tax, 49, Shrimali Society, Circle-1, N.P. Patel Sahkar Bhavan, Ahmedabad. Opp. Navrangpura Police Station, Navrangpura, Ahmedabad-380009. Pan: Aaaag2927K

For Appellant: Shri S.N. Divatia, A.RFor Respondent: Shri Alok Kumar, CIT. D.R

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

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ C’’ BENCH, AHMEDABAD BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 640/AHD/2019 िनधा"रण वष"/Asstt. Year: 2014-2015 Gujarat State Co-op. Marketing Principal Commissioner of Federation Ltd., Vs. Income Tax, 49, Shrimali Society, Circle-1, N.P. Patel Sahkar Bhavan, Ahmedabad. Opp. Navrangpura Police Station, Navrangpura, Ahmedabad-380009. PAN: AAAAG2927K (Applicant) (Respondent) Assessee by : Shri S.N. Divatia, A.R Revenue by : Shri Alok Kumar, CIT. D.R सुनवाई क" तारीख/Date of H…

Shivragadh Doodh Utpadak Sahkari Mandali Limited, Gondal, Dist. Rajkot vs. The Pr. CIT-1, Rajkot

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

ITA 57/RJT/2022[2017-18]Status: DisposedITAT Rajkot31 May 2022AY 2017-18

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 57/Rjt/2022 िनधा"रण वष"/Asstt. Years:2017-2018 Shivragadh Doodh Utpadak Sahkari The Principal Mandali Ltd., Vs. Commissioner Of Income Main Bazar, Taluka Gondal, Tax, Dist. Rajkot, Rajkot. Shivrajgadh, Gujarat-360311. Pan: Aaaas8031Q

For Appellant: Ms Devina Patel, A.RFor Respondent: Shri V.K. Jaiswal, C.I.T.D.R with Shri B.D. Gupta Sr.D.R

Section 143(3)Section 263Section 80P(2)(a)Section 80P(2)(i)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E- COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 57/Rjt/2022 िनधा"रण वष"/Asstt. Years:2017-2018 Shivragadh Doodh Utpadak Sahkari The Principal Mandali Ltd., Vs. Commissioner of Income Main Bazar, Taluka Gondal, Tax, Dist. Rajkot, Rajkot. Shivrajgadh, Gujarat-360311. PAN: AAAAS8031Q (Applicant) (Respondent) Assessee by : Ms Devina Patel, A.R Revenue by : Shri V.K. Jaiswal, C.I.T.D.R with Shri B.D. Gupta Sr.D.R सुनवाई क"…

Shree Umiya Credit Co-Op. Society Ltd., Rajkot vs. The Pr. CIT-1, Rajkot

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

ITA 131/RJT/2022[2017-18]Status: DisposedITAT Rajkot31 May 2022AY 2017-18

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 131/Rjt/2022 िनधा"रण वष"/Asstt. Years:2017-2018 Shree Umiya Credit Co-Operative The Principal Society Ltd., Vs. Commissioner Of Income 25, New Jagnath Plot, Tax, Near Doctor Koshiya’S Clinic, Rajkot. Rajkot.

For Appellant: Ms Devina Patel, A.RFor Respondent: Shri V.K. Jaiswal, C.I.T.D.R with Shri B.D. Gupta Sr.D.R

Section 143(3)Section 263Section 80P(2)(a)Section 80P(2)(i)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E- COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 131/Rjt/2022 िनधा"रण वष"/Asstt. Years:2017-2018 Shree Umiya Credit Co-operative The Principal Society Ltd., Vs. Commissioner of Income 25, New Jagnath Plot, Tax, Near Doctor Koshiya’s Clinic, Rajkot. Rajkot. PAN: AALAS6098J (Applicant) (Respondent) Assessee by : Ms Devina Patel, A.R Revenue by : Shri V.K. Jaiswal, C.I.T.D.R with Shri B.D. Gupta Sr.D.R सुनवाई क" तारीख/Da…

Shree Keshav Co-Operative Credit Society Ltd., Junagadh vs. The Pr. Commr. Income Tax-1, Rajkot

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

ITA 126/RJT/2022[2012-13]Status: DisposedITAT Rajkot31 May 2022AY 2012-13

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 126/Rjt/2022 िनधा"रण वष"/Asstt. Years:2012-2013 Shree Keshav Co-Operative Credit The Principal Society Ltd., Vs. Commissioner Of Income 1 Keshav Bhavan, 5 Govardhan Park, Tax, Near Sardar Baug Jakat Naka, Rajkot. Junagadh.

For Appellant: Ms Devina Patel, A.RFor Respondent: Shri V.K. Jaiswal, C.I.T.D.R with Shri B.D. Gupta Sr.D.R

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

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E- COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 126/Rjt/2022 िनधा"रण वष"/Asstt. Years:2012-2013 Shree Keshav Co-operative Credit The Principal Society Ltd., Vs. Commissioner of Income 1 Keshav Bhavan, 5 Govardhan Park, Tax, Near Sardar Baug Jakat Naka, Rajkot. Junagadh. PAN: AAAAS3172N (Applicant) (Respondent) Assessee by : Ms Devina Patel, A.R Revenue by : Shri V.K. Jaiswal, C.I.T.D.R with Shri B.D. Gupta Sr.D.R सुन…

The ACIT, Patan Circle, Patan vs. The Sardar Patel Co Opertaive Credit Society Limited, Mehsana

In the result, the appeal of the revenue is dismissed

ITA 1404/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad20 May 2022AY 2016-17

For Appellant: NoneFor Respondent: Shri Sudhendu Das, Sr. D.R

Section 271(1)(c)Section 56Section 56oSection 57Section 80PSection 80P(2)(d)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2016-17 The ACIT, The Sardar Patel Co- Patan Circle, op. Credit Society Patan Vs Ltd., Mehsana (Appellant) PAN: AAAAT4741N (Respondent) Assessee by: None Revenue by: Shri Sudhendu Das, Sr. D.R. Date of hearing : 18-05-2022 Date of pronouncement : 20-05-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the revenue against the order of the ld. Commissioner of Income Tax (Appeals), Gandhinagar, Ahmedabad in…

The Dhanera Nagarik Sahakari Mandali Ltd., Banaskantha vs. The Asstt. Commissioner of Income Tax, Circle, Palanpur

In the result, the appeal of the assessee is allowed

ITA 125/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad19 May 2022AY 2017-18

Bench: The Final Hearing.”

For Appellant: Shri Manthan Khokhani, A.RFor Respondent: Shri V.K. Singh, Sr. D.R

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

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 The Dhanera Nagarik The ACIT, Sahakari Mandali Ltd., Circle Palanpur Banaskantha Vs (Respondent) PAN: AAABT2382G (Appellant) Assessee by: Shri Manthan Khokhani, A.R. Revenue by: Shri V.K. Singh, Sr. D.R. Date of hearing : 18-05-2022 Date of pronouncement : 19-05-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the Hon’ble CIT(A), National Faceless Appeal Cent…

Shri Mahila Co. Op. Credit Society Ltd., Botad vs. The ACIT, Circle-1, Bhavnagar

In the result, the appeal of the assessee is allowed

ITA 57/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad06 May 2022AY 2017-18

For Appellant: NoneFor Respondent: Shri Umesh Agarwal, Sr. D.R

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

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 Shri Mahila Co-op. Credit The ACIT, Society Ltd., Botad Circle-1, PAN: AAAAS6307B Vs Bhavnagar (Appellant) (Respondent) Assessee by: None Revenue by: Shri Umesh Agarwal, Sr. D.R. Date of hearing : 05-05-2022 Date of pronouncement : 06-05-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No. ITBA/NFAC…

M/S Althan Bhatar Urban Co.Op Credit Society Ltd/, Surat vs. Pr.CIT-1, Surat

In the result, appeal of the assessee is allowed

ITA 151/SRT/2019[2014-15]Status: DisposedITAT Surat31 Mar 2022AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.151/Srt/2019 (िनधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) M/S Althan Bhatar Urban Co-Op. Vs. Principal Commissioner Of Income Tax, Surat-1, 123, 1St Floor, Aayakar Credit Society Ltd., Shop No. 5, Anand Apartment Nr. Jariwala Stores, Bhavan, Majura Gate, Surat-395001 Bhatar Road, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaaa 7721 R (Appellant ) (Respondent)

For Appellant: Shri Mehul K. Patel, AdvocateFor Respondent: Shri H.P. Meena, CIT-DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.151/SRT/2019 (िनधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) M/s Althan Bhatar Urban Co-Op. Vs. Principal Commissioner of Income Tax, Surat-1, 123, 1st Floor, Aayakar Credit Society Ltd., Shop No. 5, Anand Apartment Nr. Jariwala Stores, Bhavan, Majura Gate, Surat-395001 Bhatar Road, Surat-395001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAA 7721 R (Appellant ) (Respondent) Assessee by : Shri Mehul K. Patel, Advocate Respondent by : Shri H.P. Meena, CIT-DR सुनवाईकीतारीख/Date…