Totagars’ Co-operative Sale Society Ltd. v. ITO, Karnataka

188 Taxmann 288Supreme Court of India2010#11249 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 80P(2)(d)Section 194A(3)(v)Section 142(1)Section 143(2)Section 80P(4)Section 250Section 263Section 129

Issues it is cited on

section 194a(3)(v)section 80p(2)(c)section 80p(1)section 80p(4)section 194asection 80p(2)(d)section 80p(2)gross total incomeerroneous and prejudicialsection 194section 80psection 19

Judgments citing Totagars’ Co-operative Sale Society Ltd. v. ITO, Karnataka

AVKAR URBAN CO-OP CREDIT SOCIETY LTD.,SURAT vs. ACIT CIRCLE 3(3), SURAT

In the result, the appeal of the assessee is allowed

ITA 715/SRT/2025[2017-18]Status: DisposedITAT Surat02 Dec 2025AY 2017-18

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.715/Srt/2025 Assessment Year: (2017-18) (Hybrid Hearing) Avkar Urban Co-Op. Credit Soc. Vs. Acit, Ltd., Circle – 3(3), 113-114, Sunrise Chambers, Surat Varachha Road, Mini Bazar, Surat - 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaaa8341B (Appellant) (Respondent) Appellant By Shri Aakash Bakashwala, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 17/11/2025 Date Of Pronouncement 02/12/2025

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

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.715/SRT/2025 Assessment Year: (2017-18) (Hybrid Hearing) Avkar Urban Co-op. Credit Soc. Vs. ACIT, Ltd., Circle – 3(3), 113-114, sunrise Chambers, Surat Varachha Road, Mini Bazar, Surat - 395006 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAAA8341B (Appellant) (Respondent) Appellant by Shri Aakash Bakashwala, CA Respondent by Ms Neerja Sharma, Sr. DR Date of Hearing 17/11/2025 Date of Pronouncement 02/12/2025 आदेश / O R D E R PER BIJAYANANDA P…

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…

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), SURAT, SURAT vs. BARDOLI VIBHAG GRAM VIKAS CO OP CREDIT SOCIETY LTD, SURAT

In the result, the appeal of the revenue is dismissed

ITA 317/SRT/2025[2022-23]Status: DisposedITAT Surat22 Aug 2025AY 2022-23

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

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

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.314 to 317/SRT/2025 AYs: (2017-18, 2018-19, 2020-21 & 2022-23) (Hybrid Hearing) DCIT, Vs. Bardoli Vibhag Gram Vikas Co-op. Circle – 2(1)(1), Society Ltd., Surat Sardar Baugsaat Gala Bardoli, H.O. Surat, Gujarat - 394601 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAATB8135B (Appellant) (Respondent) Appellant by Shri Ravi Kant Gupta, CIT-DR with Shri Ajay Uke, Sr. DR Respondent by Shri Akshay M. Modi, CA Date of Hearing 19/08/2025 Date of Pronouncement 22/08/2…

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1 )(1), SURAT, SURAT vs. BARDOLI VIBHAG GRAM VIKAS CO OP CREDIT SOCIETY LTD, SURAT

In the result, the appeal of the revenue is dismissed

ITA 316/SRT/2025[2020-21]Status: DisposedITAT Surat22 Aug 2025AY 2020-21

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

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

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.314 to 317/SRT/2025 AYs: (2017-18, 2018-19, 2020-21 & 2022-23) (Hybrid Hearing) DCIT, Vs. Bardoli Vibhag Gram Vikas Co-op. Circle – 2(1)(1), Society Ltd., Surat Sardar Baugsaat Gala Bardoli, H.O. Surat, Gujarat - 394601 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAATB8135B (Appellant) (Respondent) Appellant by Shri Ravi Kant Gupta, CIT-DR with Shri Ajay Uke, Sr. DR Respondent by Shri Akshay M. Modi, CA Date of Hearing 19/08/2025 Date of Pronouncement 22/08/2…

DCIT, CIRCLE-2(1)(1), SURAT, SURAT vs. BARDOLI VIBHAG GRAM VIKAS CO OP CREDIT SOCIETY LTD, SURAT

In the result, the appeal of the revenue is dismissed

ITA 315/SRT/2025[2018-19]Status: DisposedITAT Surat22 Aug 2025AY 2018-19

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

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

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.314 to 317/SRT/2025 AYs: (2017-18, 2018-19, 2020-21 & 2022-23) (Hybrid Hearing) DCIT, Vs. Bardoli Vibhag Gram Vikas Co-op. Circle – 2(1)(1), Society Ltd., Surat Sardar Baugsaat Gala Bardoli, H.O. Surat, Gujarat - 394601 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAATB8135B (Appellant) (Respondent) Appellant by Shri Ravi Kant Gupta, CIT-DR with Shri Ajay Uke, Sr. DR Respondent by Shri Akshay M. Modi, CA Date of Hearing 19/08/2025 Date of Pronouncement 22/08/2…

DCIT, CIRCLE-2(1)(1), SURAT, SURAT vs. BARDOLI VIBHAG GRAM VIKAS CO OP CREDIT SOCIETY LTD, SURAT

In the result, the appeal of the revenue is dismissed

ITA 314/SRT/2025[2017-18]Status: DisposedITAT Surat22 Aug 2025AY 2017-18

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

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

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.314 to 317/SRT/2025 AYs: (2017-18, 2018-19, 2020-21 & 2022-23) (Hybrid Hearing) DCIT, Vs. Bardoli Vibhag Gram Vikas Co-op. Circle – 2(1)(1), Society Ltd., Surat Sardar Baugsaat Gala Bardoli, H.O. Surat, Gujarat - 394601 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAATB8135B (Appellant) (Respondent) Appellant by Shri Ravi Kant Gupta, CIT-DR with Shri Ajay Uke, Sr. DR Respondent by Shri Akshay M. Modi, CA Date of Hearing 19/08/2025 Date of Pronouncement 22/08/2…

THE PURSOTTAM FARMERS CO.OP. COTTON GINNING & PRESSING SOCIETY LTD.,SURAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRACLE-2(2), SURAT

In the result, the appeal of the assessee is allowed, whereas the appeal of the revenue is dismissed

ITA 523/SRT/2024[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.499/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Dcit, Vs. The Pursottam Farmers Co-Op. Circle – 2(1)(1), Cotton Grnning & Pressing Soc. Surat Ltd., Jahangirpura Gin., Jahangirpura, Rander – 395009, "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3000A (Appellant) (Respondent) आयकर अपील सं./Ita Nos.523/Srt/2024 Assessment Year: (2017-18) The Pursottam Farmers Co-Op. Vs. Dcit, Cotton Grnning & Pressing Soc. Ltd., Circle – 2(1)(1), Jahangirpura Gin., Jahangirpura, Surat Rander – 395009, "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3000A (Appellant) (Respondent) Appellant By Shri Ajay Uke, Sr. Dr Respondent By Shri Akshay M. Modi, Ca Date Of Hearing 23/07/2025 Date Of Pronouncement 19/08/2025

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

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.499/SRT/2024 Assessment Year: (2017-18) (Hybrid Hearing) DCIT, Vs. The Pursottam Farmers Co-op. Circle – 2(1)(1), Cotton Grnning and Pressing Soc. Surat Ltd., Jahangirpura Gin., Jahangirpura, Rander – 395009, "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAAT3000A (Appellant) (Respondent) आयकर अपील सं./ITA Nos.523/SRT/2024 Assessment Year: (2017-18) The Pursottam Farmers Co-op. Vs. DCIT, Cotton Grnning and Pressing Soc. Ltd., Circle – 2(1)(1), Jahang…

DY. COMMISSONER OF INCOME-TAX, CIRCLE-2(1)(1), SURAT, SURAT vs. THE PURSOTTAM FARMERS CO OP COTTON GRNNING AND PRESSING SOCIETY LTD, SURAT

In the result, the appeal of the assessee is allowed, whereas the appeal of the revenue is dismissed

ITA 499/SRT/2024[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.499/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Dcit, Vs. The Pursottam Farmers Co-Op. Circle – 2(1)(1), Cotton Grnning & Pressing Soc. Surat Ltd., Jahangirpura Gin., Jahangirpura, Rander – 395009, "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3000A (Appellant) (Respondent) आयकर अपील सं./Ita Nos.523/Srt/2024 Assessment Year: (2017-18) The Pursottam Farmers Co-Op. Vs. Dcit, Cotton Grnning & Pressing Soc. Ltd., Circle – 2(1)(1), Jahangirpura Gin., Jahangirpura, Surat Rander – 395009, "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3000A (Appellant) (Respondent) Appellant By Shri Ajay Uke, Sr. Dr Respondent By Shri Akshay M. Modi, Ca Date Of Hearing 23/07/2025 Date Of Pronouncement 19/08/2025

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

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.499/SRT/2024 Assessment Year: (2017-18) (Hybrid Hearing) DCIT, Vs. The Pursottam Farmers Co-op. Circle – 2(1)(1), Cotton Grnning and Pressing Soc. Surat Ltd., Jahangirpura Gin., Jahangirpura, Rander – 395009, "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAAT3000A (Appellant) (Respondent) आयकर अपील सं./ITA Nos.523/SRT/2024 Assessment Year: (2017-18) The Pursottam Farmers Co-op. Vs. DCIT, Cotton Grnning and Pressing Soc. Ltd., Circle – 2(1)(1), Jahang…

INCOME TAX OFFICER- 17(2)(1), MUMBAI., MUMBAI vs. THE BEST EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD, MUMBAI

Appeals are dismissed

ITA 1275/MUM/2024[2018-19]Status: DisposedITAT Mumbai05 Sept 2024AY 2018-19

Bench: Shri Amit Shukla (Jm) & Shri Omkareshwar Chidara (Am)

Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “B” Bench, Mumbai. Before Shri Amit Shukla (JM) & Shri Omkareshwar Chidara (AM) I.T.A. No. 1267/Mum/2024 (A.Y. 2015-16) I.T.A. No. 1275/Mum/2024 (A.Y. 2018-19) Vs. The Best Employees ITO-17(2)(1) Room No. 104 Cooperative Credit Society Kautilya Bhavan Ltd. Bandra Kurla Complex 3rd Floor, Parivahan Bandra East Bhavan, Shahid Bhagar Mumbai-400 051. Singh Marg, Mumbai GPO Mumbai-400 001. PAN : AADAT1884F (Appellant) (Respondent) Assessee by Shri G.P. Mehta Department by Shri Ashok Kumar Ambastha Date of Hearing 10.06.2024 Date of Pronouncement 05.09.2024 O R D E R…

Totagars’ Co-operative Sale Society Ltd. v. ITO, Karnataka (188 Taxmann 288) — Cited in 9 Judgments | BharatTax