Totgar Co-op Sale Soc Ltd. v. ITO (SO

35 DTR 25Reported decision2010#17707 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2018 to 2022.

Judgments citing Totgar Co-op Sale Soc Ltd. v. ITO (SO

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…

The Nbi Employees Co-Op Non-Agricultural Thrift & Credit Society Limited, Jalandhar vs. Principal Commisioner of Income Tax-2, Jalandhar

ITA 275/ASR/2018[2013-14]Status: DisposedITAT Amritsar21 Feb 2022AY 2013-14

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Sh. Ashray Sarna, CAFor Respondent: Shri Sunil Gautam, CIT-DR
Section 143(3)Section 263Section 8Section 80PSection 80P(2)(a)Section 80P(2)(d)

…61 on the interest income earned by the society from commercial banks. The Pr. CIT has also referred that the Hon’ble High Court has relied upon the decision of Hon’ble Supreme Court in the case of The Totgars Co- operative Sale Society Ltd. Vs I.T.O, L110 35 DTR 25 on this issue. It was noted that the interest income earned by the society was neither from any other co-operative society nor from the business of carrying of banking activity or 5 providing credit facilities to its members. 4. In view of the above facts and the decision of Hon’ble High Court of Punjab & Haryana (discussed supra), the Pr. CIT be…

The Peeeoples Co. Op.Credit Society Ltd., Anand vs. ITO, Ward-1(3)(2), Petlad

In the result, appeal filed by the Assessee is dismissed

ITA 1708/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad30 Nov 2018AY 2012-13

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

For Appellant: NoneFor Respondent: Shri Lalit P. Jain, Sr. D.R
Section 143(2)Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) ITA. No: 1708/AHD/2018 (Assessment Year: 2012-13) The Peoples Co.Op. Credit V/S Income Tax Officer, Ward- Society Ltd. Manager, The 1(3)(2), Petlad Peoples Co.Op. Credit Society Ltd. Santokpura, Tal. Borsad Dist. Anand- 388540 (Appellant) (Respondent) PAN: AAAAT2360B Appellant by : None Respondent by : Shri Lalit P. Jain, Sr. D.R. (आदेश)/ORDER Date of hearing : 30 -11-2018 Date of Pronouncement : 30 -11-2018 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. This appea…

The Khanpur Vibhag Madhyamik Shala Karmachari Dgiran & Grahak Sahakari Mandali Ltd, Mahisagar vs. Income Tax Officer, Lunawada

In the result, appeal filed by the Assessee is dismissed

ITA 1537/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad30 Nov 2018AY 2015-16

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

For Appellant: NoneFor Respondent: Shri Lalit P. Jain, Sr. D.R
Section 80P(2)(a)Section 80P(2)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) ITA. No: 1537/AHD/2018 (Assessment Year: 2015-16) The Khanpur Vibhag V/S Income Tax Officer, Madhyamik Shala Lunawada Karmchari Dgiran & Grahak Sahakari Mandali Lt. C/o. H.N. Shah High School, At. & Po. L Limbadiya-389230 T.: Khnpur Distl: Mahisagar, Gujarat (Appellant) (Respondent) PAN: AACAto824A Appellant by : None Respondent by : Shri Lalit P. Jain, Sr. D.R. (आदेश)/ORDER Date of hearing : 30 -11-2018 Date of Pronouncement : 30 -11-2018 PER MAHAVIR PRASA…

Railwaymens Co. Op. Credit Society Limited, Vadodara vs. ITO, Ward-3(1)(3), Vadodara

In the result, appeal filed by the Assessee is dismissed

ITA 1491/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad30 Nov 2018AY 2015-16

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

For Appellant: NoneFor Respondent: Shri Lalit P. Jain, Sr. D.R
Section 142(1)Section 234BSection 271Section 56Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) ITA. No: 1491/AHD/2018 (Assessment Year: 2015-16) Railwaymens Co.Op. V/S Income Tax Officer, Ward- Credit Society Ltd. Ram 3(1)(3), Vadodara Nivas, R.V. Desai Road, Vadodara-390001 (Appellant) (Respondent) PAN: AACAR1582K Appellant by : None Respondent by : Shri Lalit P. Jain, Sr. D.R. (आदेश)/ORDER Date of hearing : 30 -11-2018 Date of Pronouncement : 30-11-2018 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. This appeal by the Assessee is directed against the order…