Which sections of the Income Tax Act does Surendranagar District Co-op. Milk Producers Union Ltd. v. Deputy Ld. CIT(A) come up under?

It is most often cited in judgments turning on Section 143(3), Section 80P(2)(d), Section 80P(1), Section 194A(3)(v), Section 2(19), Section 250.

Surendranagar District Co-op. Milk Producers Union Ltd. v. Deputy Ld. CIT(A)

Q: How many judgments cite Surendranagar District Co-op. Milk Producers Union Ltd. v. Deputy Ld. CIT(A)?

40 judgments on BharatTax cite Surendranagar District Co-op. Milk Producers Union Ltd. v. Deputy Ld. CIT(A) (111 Taxmann.com 69), spanning 2021 to 2026.

111 Taxmann.com 69Income Tax Appellate Tribunal2019#2952 most cited

What is Surendranagar District Co-op. Milk Producers Union Ltd. v. Deputy Ld. CIT(A) authority for?

The Assessing Officer (AO) must provide a deduction to the assessee respondent. This deduction relates to cooperative society income, as the CIT(A) has relied on case laws supporting such deductions.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Also referred to as

Surendranagar District Co-operative Milk Producers Union Ltd · 111 Taxmann.com 69 · ITAT · Section 80P · cooperative society deduction · CIT(A) reliance · mutuality principle · agricultural income

Sections most often in play

Section 143(3)Section 80P(2)(d)Section 80P(1)Section 194A(3)(v)Section 2(19)Section 250 Section 263 Section 56

Issues it is cited on

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

Judgments citing Surendranagar District Co-op. Milk Producers Union Ltd. v. Deputy Ld. CIT(A)

SURENDRANAGAR DISTRICT CO OP PRODUCERS UNION LIMITED,SURENDRANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, SURENDRANAGAR CIRCLE

In the result, appeal filed by the assessee is allowed

ITA 429/RJT/2025[2014-15]Status: DisposedITAT Rajkot10 Feb 2026AY 2014-15

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 429/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2014-15) Surendranagar District Co. Op. Acit, Circle, Producers Union Ltd. Vs. Surendranagar-363035 Plot No.249, Phase 2 Gidc Market Yard Circle, Sursagar Dairy, Wadhwan Road, Surendranagar-363035 (Guj) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaas8375B (अपीलाथ"/Assessee) (""यथ"/Respondent) Assessee By : Shri Kalpesh Doshi, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : Heard On 09/10/2025, Refixed For Clarification On 03.11.2025 & Finally Heard On 02.02.2026 : 10/02/2026 Date Of Pronouncement Order Per, Dr. Arjun Lal Saini, A.M.:

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 142(1)Section 143(2)Section 143(3)Section 234ASection 250Section 271(1)(c)Section 80P(2)(b)Section 80P(2)(d)

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 429/RJT/2025 ("नधा"रणवष"/Assessment Year: (2014-15) Surendranagar District Co. Op. ACIT, Circle, Producers Union Ltd. Vs. Surendranagar-363035 Plot No.249, Phase 2 GIDC Market Yard Circle, Sursagar Dairy, Wadhwan Road, Surendranagar-363035 (Guj) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAS8375B (अपीलाथ"/Assessee) (""यथ"/Respondent) Assessee by : Shri Kalpesh Doshi, Ld. AR Respondent by : Shri Abhimanyu Sing…

DHARMAVEER SAMBHAJI NAGARI SAHAKARI PAT MARYADIT,PUNE vs. PCIT, PUNE

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

ITA 1217/PUN/2025[2020-21]Status: DisposedITAT Pune16 Jan 2026AY 2020-21

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21 Dharmaveer Sambhaji Nagari Pcit-3, Pune Sahakari Pat Maryadit Vs. A/P Manchar, Tal-Ambegaon, Dist. Pune – 410503 Pan: Aaaad5228N (Appellant) (Respondent) Assessee By : Shri Sandip Argade Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 13-01-2026 Date Of Pronouncement : 16-01-2026

For Appellant: Shri Sandip ArgadeFor Respondent: Shri Amol Khairnar, CIT-DR

Section 143(1)Section 143(3)Section 263Section 3Section 56Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2020-21 Dharmaveer Sambhaji Nagari PCIT-3, Pune Sahakari Pat Maryadit Vs. A/P Manchar, Tal-Ambegaon, Dist. Pune – 410503 PAN: AAAAD5228N (Appellant) (Respondent) Assessee by : Shri Sandip Argade Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 13-01-2026 Date of pronouncement : 16-01-2026 O R D E R PER R.K. PANDA, V.P: This appeal filed by the assessee is directed against the order dated 13.03.2025 passed u/s 263 of the Income Tax Act, 1961 (he…

DCIT, CIRCLE-2(1)(1), SURAT, SURAT vs. THE SURAT VANKAR SAHKARI SANGH LIMITED, SURAT

In the result, the appeal of the revenue is dismissed

ITA 77/SRT/2025[2017-18]Status: DisposedITAT Surat31 Oct 2025AY 2017-18

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.77/Srt/2025 Assessment Year: (2017-18) (Hybrid Hearing) Dcit, Vs. The Surat Vankar Sahkari Sangh Circle – 2(1)(1), Limited, Surat Opp – Reshamwala Market, Ring Road, Surat - 395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3159L (Appellant) (Respondent) Appellant By Shri Ravi Kant Gupta, Cit-Dr Respondent By Shri Hiren Vepari, Ca Date Of Hearing 19/08/2025 Date Of Pronouncement 30/10/2025

Section 143(2)Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.77/SRT/2025 Assessment Year: (2017-18) (Hybrid Hearing) DCIT, Vs. The Surat Vankar Sahkari Sangh Circle – 2(1)(1), Limited, Surat Opp – Reshamwala Market, Ring Road, Surat - 395002 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAAT3159L (Appellant) (Respondent) Appellant by Shri Ravi Kant Gupta, CIT-DR Respondent by Shri Hiren Vepari, CA Date of Hearing 19/08/2025 Date of Pronouncement 30/10/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This…

INCOME TAX OFFICER, WANAPARTHY BLOCK vs. TAMILNADU SPECIAL POLICE EMPLOYEES COOPERATIVE, TSP CAMP

In the result the appeal of the revenue is dismissed

ITA 363/CHNY/2025[2020-21]Status: DisposedITAT Chennai15 Jul 2025AY 2020-21

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:363/Chny/2025 िनधा"रण वष" / Assessment Year: 2020-21 Income Tax Officer, Tamilnadu Special Police Non-Corporate Ward -7(3), Vs. Employees Cooperative, Chennai – 600 034. Avadi, Chennai – 600 054. [Pan:Aafat-0366-E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Ms. Sita Krishnamoorthy, J.C.I.T. ""थ" की ओर से/Respondent By : Shri. G. Reddi Prakash, C.A. सुनवाई की तारीख/Date Of Hearing : 12.06.2025 घोषणा की तारीख/Date Of Pronouncement : 15.07.2025 आदेश /O R D E R Per S. R. Raghunatha, Am: This Appeal By The Revenue Is Filed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, For The Assessment Year 2020-21, Dated 11.10.2024. 2. At The Outset, We Find That There Is A Delay Of 34 Days In Appeal Filed By The Revenue, For Which Petition For Condonation Of Delay Along With Reasons For Delay Has Been Filed. After Considering The Petition Filed By The Revenue & Also Hearing Both The Parties, We Find That There Is A Reasonable Cause For The Revenue In Not Filing Appeal On Or Before The Due Date Prescribed Under The Law & Thus

For Appellant: Ms. Sita Krishnamoorthy, J.C.I.TFor Respondent: Shri. G. Reddi Prakash, C.A

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

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"" एवं "ी एस.आर.रघुनाथा, लेखा सद" के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:363/Chny/2025 िनधा"रण वष" / Assessment Year: 2020-21 Income Tax Officer, Tamilnadu Special Police Non-Corporate Ward -7(3), vs. Employees Cooperative, Chennai – 600 034. Avadi, Chennai – 600 054. [PAN:AAFAT-0366-E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant by : Ms. Sita Krishnamoorthy, J.C.I.T. ""थ" की ओर से/Respondent by : Shri.…

RAMJHARUKHA CO-OP HOUSING SOCIETY LIMITED,MUMBAI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, PCIT 20, MUMBAI

In the result, appeal of the assessee is allowed

ITA 2627/MUM/2025[2020-21]Status: DisposedITAT Mumbai19 Jun 2025AY 2020-21

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) Ramjharukha Co-Op Housing Society Pr. Commissioner Of Income Limited, Vs Tax -20, Mumbai. 1, S V Road, Andheri (West), Mumbai – 400058. [Pan No. Aaaar1629M] Appellant / Assessee Respondent / Revenue

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) Ramjharukha Co-Op Housing Society Pr. Commissioner of Income Limited, Vs Tax -20, Mumbai. 1, S V Road, Andheri (West), Mumbai – 400058. [PAN No. AAAAR1629M] Appellant / Assessee Respondent / Revenue Assessee by Sh. Kunal D. Lunawat, Advocate Revenue by Sh. Uma Shankar Prasad, CIT-DR Date of hearing 18.06.2025 Date of pronouncement 19.06.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee is direc…

THE DCIT, CIR-3(2) GANGTOK, GANGTOK SIKKIM vs. SIKKIM STATE COOPERATIVE SUPPLY AND MARKETING FEDERATION LIMITED , GANGTOK SIKKIM

ITA 1583/KOL/2024[2020-21]Status: DisposedITAT Kolkata18 Jun 2025AY 2020-21

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 250Section 80P

….” 3.4. The Ld. CIT(A) has also relied upon the following case laws: i) The Uttar Gujrat Uma Coop Credit Society Ltd Vs ITO (I.T.A. Nos. 1670 & 1671/Ahd/18 dated 28.02.2019), ii) M/s Surendranagar District Co-operative Milk Producers Union Ltd Vs DCIT (2019) (111 Taxmann.com 69) (Rajkot-Trib.), iii) Hon'ble High Court of Gujarat in the case of Surat Vankar Sahakari Sangh Ltd. v. Asstt. CIT [2016] 72 taxmann.com 169, Page 8 of 45 I.T.A. Nos.: 1582 & 1583/KOL/2024 Assessment Years: 2018-19 & 2020-21 Sikkim State Cooperative Supply and Marketing Federation Limited. iv) 11.6 On similar facts, ITAT, Pune in the case…

DEPUTY COMMISSIONER OF INCOME TAX, CIR-3(2), GANGTOK, GANGTOK SIKKIM vs. SIKKIM STATE COOPERATIVE SUPPLY AND MARKETING FEDERATION LIMITED, GANGTOK SIKKIM

ITA 1582/KOL/2024[2018-19]Status: DisposedITAT Kolkata18 Jun 2025AY 2018-19

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 250Section 80P

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…

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…

SHRI NEHRUNAGAR CO-OP. HOUSING SOCIETY,SURAT vs. INCOME TAX OFFICER, WARD-1(3)(5), SURAT

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

ITA 507/SRT/2023[2016-17]Status: DisposedITAT Surat31 Oct 2023AY 2016-17

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita No.507/Srt/2023 Assessment Year: (2016-17) (Physical Hearing) Shri Nehrunagar Co.Op. Housing Vs. The Ito, Society, Ward – 1(3)(5), Umang Hall, Nehrunagar Society, Surat Ichchanath Road, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabas2271H (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 271(1)(c)Section 57Section 80P(2)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT (SMC) BENCH BEFORE DR. A. L. SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.507/SRT/2023 Assessment Year: (2016-17) (Physical Hearing) Shri Nehrunagar Co.Op. Housing Vs. The ITO, Society, Ward – 1(3)(5), Umang Hall, Nehrunagar Society, Surat Ichchanath Road, Surat – 395007. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABAS2271H (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Vinod Kumar, Sr. DR Date of Hearing 19/10/2023 Date of Pronouncement 31/10/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertainin…

SHRI NEHRUNAGAR CO-OP. HOUSING SOCIETY, SURAT,SURAT vs. INCOME TAX OFFICE, WARD-1(3)(5), SURAT, SURAT

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

ITA 506/SRT/2023[2020-21]Status: DisposedITAT Surat30 Oct 2023AY 2020-21

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita No.506/Srt/2023 Assessment Year: (2020-21) (Physical Hearing) Shri Nehrunagar Co.Op. Housing Vs. The Ito, Society, Ward – 1(3)(5), Umang Hall, Nehrunagar Society, Surat Ichchanath Road, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabas2271H (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 19/10/2023 Date Of Pronouncement 30/10/2023

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT (SMC) BENCH BEFORE DR. A. L. SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.506/SRT/2023 Assessment Year: (2020-21) (Physical Hearing) Shri Nehrunagar Co.Op. Housing Vs. The ITO, Society, Ward – 1(3)(5), Umang Hall, Nehrunagar Society, Surat Ichchanath Road, Surat – 395007. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABAS2271H (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Vinod Kumar, Sr. DR Date of Hearing 19/10/2023 Date of Pronouncement 30/10/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining…

SHRI NEHRUNAGAR CO. OP HOUSING SOCIETY,SURAT vs. INCOME TAX OFFICER, WARD-1(3)(5), SURAT

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

ITA 478/SRT/2023[2017-18]Status: DisposedITAT Surat20 Sept 2023AY 2017-18

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita No.478/Srt/2023 Assessment Year: (2017-18) (Physical Hearing) Shri Nehrunagar Co.Op. Housing Vs. The Ito, Society, Ward – 1(3)(5), Umang Hall, Nehrunagar Society, Surat Ichchanath Road, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabas2271H (Appellant) (Respondent)

Section 143(3)Section 274Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT (SMC) BENCH BEFORE DR. A. L. SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.478/SRT/2023 Assessment Year: (2017-18) (Physical Hearing) Shri Nehrunagar Co.Op. Housing Vs. The ITO, Society, Ward – 1(3)(5), Umang Hall, Nehrunagar Society, Surat Ichchanath Road, Surat – 395007. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABAS2271H (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Vinod Kumar, Sr. DR Date of Hearing 06/09/2023 Date of Pronouncement 20/09/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertainin…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 2(1)(1), SURAT vs. PANDESARA GREEN ENVIRONMENT WATER WELFARE COOP. SOCIETY LIMITED, SURAT

In the result, the grounds of appeal raised by the revenue is dismissed

ITA 246/SRT/2023[2020-21]Status: DisposedITAT Surat28 Aug 2023AY 2020-21

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 194A(3)(v)Section 254(1)Section 80PSection 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 ITA No. 244, 245 & 246/Srt/2023 (Assessment Years: 2017-18, 2018-19 and 2020-21) (Virtual hearing) A.C.I.T., Pandesara Green Environment Water Circle- 2(1)(1), Welfare Co-operative Society Limited, Vs. Surat. Plot No. 195, G.I.D.C., Opp. Wintex Mills, Pandesara. PAN No. AAAAP 0743 Q Appellant/ assessee Respondent/ revenue Department represented by Shri Vinod Kumar, Sr.DR Assessee represented by Shri Sapnesh Sheth, C.A. Date of Institution of Appeals 13/04/2023 Date of hear…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 2(1)(1), SURAT vs. PANDESARA GREEN ENVIRONMENT WATER WELFARE COOP. SOCIETY LIMITED, SURAT

In the result, the grounds of appeal raised by the revenue is dismissed

ITA 245/SRT/2023[2018-19]Status: DisposedITAT Surat28 Aug 2023AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 194A(3)(v)Section 254(1)Section 80PSection 80P(2)(a)Section 80P(2)(d)

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 2(1)(1), SURAT vs. PANDESARA GREEN ENVIRONMENT WATER WELFARE COOP. SOCIETY LIMITED, SURAT

In the result, the grounds of appeal raised by the revenue is dismissed

ITA 244/SRT/2023[2017-18]Status: DisposedITAT Surat28 Aug 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 194A(3)(v)Section 254(1)Section 80PSection 80P(2)(a)Section 80P(2)(d)

SHRI TIFS CREDIT CO-OPERATIVE SOCIETY LTD. ,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

The appeal of the assessee is allowed

ITA 115/RJT/2023[2018-19]Status: DisposedITAT Rajkot23 Aug 2023AY 2018-19

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Darshak Thakkar, A.RFor Respondent: Shri Shramdeep Sinha, CIT DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.115/Rjt/2023 (Assessment Year: 2018-19) TIFS Credit Cooperative Society Vs. The Principal Commissioner of Ltd., Income Tax, Poonam Apartment, Sadar Bazar, Rajkot-1 Rajkot-360001 [PAN No.AAAAT2411M] (Appellant) .. (Respondent) Appellant by : Shri Darshak Thakkar, A.R. Respondent by: Shri Shramdeep Sinha, CIT DR Date of Hearing 10.08.2023 Date of Pronouncement 23.08.2023 O R D E R PER SIDDHARTHA NAUTIYAL, JM: This ap…

RAJKOT JILLA SAHAKARI KHARID VECHAN SANGH LIMITED,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

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

ITA 49/RJT/2022[2017-18]Status: DisposedITAT Rajkot09 Aug 2023AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Gautam Achary, A.RFor Respondent: Shri Shramdeep Sinha, CIT DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.49/Rjt/2022 (Assessment Year: 2017-18) Rajkot Jilla Sahakari Kharid Vs. Principal Commissioner of Vechan Sangh Limited, Income Tax, 1 Sahakar Triveni, 30 Karan Para, Rajkot-1 B/h Bus Stand, Rajkot-360001 [PAN No.AAAAR0532M] (Appellant) .. (Respondent) Appellant by : Shri Gautam Achary, A.R. Respondent by: Shri Shramdeep Sinha, CIT DR Date of Hearing 27.07.2023 Date of Pronouncement 09.08.2023 O R D E R PER SIDDHARTH…

THE MAESTRO MULTI STATE COOPERATIVE GROUP HOUSING SOCIETY LIMITED ,DELHI vs. WARD-34(5), DELHI

In the result, the appeal is allowed on merits

ITA 585/DEL/2022[2017-18]Status: DisposedITAT Delhi31 Jul 2023AY 2017-18

Bench: Shri C.M. Garg & Shri M. Balaganeshthe Maestro Multi State Vs. Pcit, Cooperative Group Housing Delhi-12, Society Ltd, D-24, Green View Apartments, Sector-9, Rohini, New Delhi (Appellant) (Respondent) Pan:Aabat7650F Assessee By : Sh. Raghav Sharma, Ca Revenue By: Ms. Sarita Kumar, Cit Dr Date Of Hearing 25/05/2023 Date Of Pronouncement 31/07/2023

For Appellant: Sh. Raghav Sharma, CAFor Respondent: Ms. Sarita Kumar, CIT DR

Section 263Section 80PSection 80P(2)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE Shri C.M. Garg, Judicial Member AND Shri M. Balaganesh, Accountant Member The Maestro Multi State Vs. PCIT, Cooperative Group Housing Delhi-12, Society Ltd, D-24, Green View Apartments, Sector-9, Rohini, New Delhi (Appellant) (Respondent) PAN:AABAT7650F Assessee by : Sh. Raghav Sharma, CA Revenue by: Ms. Sarita Kumar, CIT DR Date of Hearing 25/05/2023 Date of pronouncement 31/07/2023 O R D E R PER C. M. GARG, J. M.: 1. This appeal has been filed by the assessee against the order of the ld PCIT-12, Delhi dated 25.02.2022 for AY 2017-18. 2. The assess…

SHREE MADHI VIBHAG KHAND UDYOG SAHAKARI MANDLI LTD.,BARDOLI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX -1, SURAT

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

ITA 233/SRT/2023[2018-19]Status: DisposedITAT Surat10 Jul 2023AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shree Madhi Vibhag Khand Udyog Pr.C.I.T.-1 Sahakari Mandli Ltd., Room No. 123, 1St Floor, Vs. P.O. Box No. 5, At & Post- Madhi, Aayakar Bhavan, Tal: Bardoli, Surat-394340. Majuragate, Surat. Pan: Aaaas 4732 J Appellant Respondednt

Section 143(3)Section 254(1)Section 263Section 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 (Hearing in Virtual Court) Shree Madhi Vibhag Khand Udyog Pr.C.I.T.-1 Sahakari Mandli Ltd., Room No. 123, 1st Floor, Vs. P.O. Box No. 5, At & Post- Madhi, Aayakar Bhavan, Tal: Bardoli, Surat-394340. Majuragate, Surat. PAN: AAAAS 4732 J APPELLANT RESPONDEDNT Assessee by Shri Akshay M. Modi, A.R. Department by Shri Ashok B. Koli, CIT-DR Date of Institution of Appeal 10/04/2023 Date of hearing 10/07/2023 Date of pronouncement 10/07/2023 Order under Section 254(1) of Income T…

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