Which sections of the Income Tax Act does Totgar's Co-operative Sale Society Ltd. v. ITO come up under?

It is most often cited in judgments turning on Section 80P(2)(d), Section 80P(2)(a)(i), Section 143(3), Section 80P, Section 250, Section 80P(4).

Totgar's Co-operative Sale Society Ltd. v. ITO

Q: How many judgments cite Totgar's Co-operative Sale Society Ltd. v. ITO?

486 judgments on BharatTax cite Totgar's Co-operative Sale Society Ltd. v. ITO (188 Taxmann 282), spanning 2015 to 2026.

188 Taxmann 282Supreme Court of India2010#143 most cited

What is Totgar's Co-operative Sale Society Ltd. v. ITO authority for?

Interest income earned by a co-operative society from investments, particularly with co-operative banks, is not eligible for deduction under Section 80P as it is not attributable to the core business activities of the society and constitutes "other income", not "profits and gains of business".

486

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

Totgar's Co-operative Sale Society Ltd. v. ITO · Section 80P deduction · interest income co-operative society · income from investments · co-operative bank interest · 80P(2)(d) ineligibility · other income · not attributable to business · 80P(4)

Also reported as

322 ITR 282

Sections most often in play

Section 80P(2)(d)Section 80P(2)(a)(i)Section 143(3)Section 80P Section 250 Section 80P(4)Section 56 Section 263

Issues it is cited on

section 80(2)(d)section 57(i)section 80(p)(2)(a)section 56(i)(ccv)section 80p(2)(a)(iii)section 286 section 80(p)(2)section 80p(2)(c)section 80(p)(2)(d)section 161 section 80p(1)section 2(19)

Judgments citing Totgar's Co-operative Sale Society Ltd. v. ITO

SHRI BHAKTINAGAR CO OP HOUSING SOCIETY LTD,RAJKOT vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

In the result the appeal of the assessee is dismissed in limine

ITA 18/RJT/2026[2014-15]Status: DisposedITAT Rajkot17 Apr 2026AY 2014-15

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Abhimanyu Singh Yadav. Ld. Sr. DR

Section 143(3)Section 250Section 263

…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.18/RJT/2026 Assessment Year: (2014-15) Shri Bhaktinagar Co. Op. Housing Vs. Commissioner of Income Tax Society Ltd., (Appeals) C/O. A D Vyas & Co. Kotechanagar Delhi – 110001 Main Road, Opp. Kotecha Girl School, Off Kalawad Road, Rajkot – 360001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAS2363M (Appellant) (Respondent) : Shri Gautam Achary, Ld. A.R. Appellant by : Shri Abhimanyu Singh Yadav. Ld. Sr. DR Res…

KAI FAKIRA JAIRAM PATIL SAHAKARI PATSANSTHA MARYADIT SHAHADA,NANDURBAR vs. ITO, WARD-1, DHULE, DHULE

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

ITA 3110/PUN/2025[2016-17]Status: DisposedITAT Pune17 Apr 2026AY 2016-17

For Appellant: Shri Manoj Parmar

Section 139(1)Section 147Section 148Section 148ASection 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.3110/PUN/2025 िनधा"रण वष" / Assessment Year : 2016-17 Kai Fakira Jairam Patil Vs. ITO, Ward-1, Dhule. Sahakari Patsanstha Maryadit Shahada, Plot No.5A, Vrindavan Nagar, Besides Swami Samaratha Kendra Shahada, Tal. Shahada, Dist. Nandurbar- 425409. PAN : AAAAK5870D Appellant Respondent Assessee by : Shri Manoj Parmar Revenue by Smt. Sonal L. Sonkavde : Date of hearing : 03.02.2026 Date of pronouncement : 17.04.2026 आदेश / ORDER PER VINAY BHAMORE, JM: This…

THE KARNATAKA STATE COOPERATIVE AGRICULTURE AND DEVELOPMENT BANK LIMITED ,BANGLAORE vs. INCOME TAX OFFICER, WARD-5(2)(1), BENGALURU

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

ITA 1821/BANG/2025[2022-23]Status: DisposedITAT Bangalore09 Apr 2026AY 2022-23

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2022-23

For Appellant: Shri Bhardwaj Sheshadri, Advocate &For Respondent: Shri Subramanian, JCIT (DR)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2022-23 The Karnataka State Cooperative Vs. The Income Tax Officer, Agriculture and Rural Development Ward – 5(2)(1), Bank, Bengaluru. Post Box 1811, Tippu Palace Road, Tippu Fort, Chamrajpet, Bangalore – 560 018. PAN – AAAAT 7773 N APPELLANT RESPONDENT Assessee by : Shri Bhardwaj Sheshadri, Advocate & Shri K Sheshadri, CA Revenue by : Shri Subramanian, JCIT (DR) Date of hearing : 12.01.2026 Date of Pronouncement : 09.04.2026 O R D E R PER WASEEM AHME…

ADIM JATI SEWA SAHKARI SAMITI MYDT JOBAT,ALIRAJPUR vs. FACELESS ASSESSMENT OFFICER, ALIRAJPUR

ITA 663/IND/2025[2020-21]Status: DisposedITAT Indore27 Mar 2026AY 2020-21

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiadim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) Pan: Aaala0577E Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr

Section 143(3)Section 253(5)Section 80P(2)(d)Section 80P(4)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER Adim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) PAN: AAALA0577E Assessee by Shri P.D. Nagar, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 05.03.2026 Date of Pronouncement 27.03.2026 आदेश/ O R D E R Per B.M. Biyani, AM: Feeling aggrieved by order of first-appeal dated 04.11.2024 passed by learned Commissioner of…

OM SHIVDARSHAN CO-OP HOSING SOCIETY LTD,MUMBAI vs. INCOME TAX OFFICER, WARD 41(2)(3), , MUMBAI

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 966/MUM/2026[2021-22]Status: DisposedITAT Mumbai27 Mar 2026AY 2021-22

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Ravindra Naik, CAFor Respondent: Shri Pravin Salunkhe, SR. DR

Section 143(1)Section 250Section 80PSection 80P(1)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H(SMC)” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 966/Mum./2026 (Assessment Year : 2021-22) Om Shivdarshan Co-op. Housing, Plot No.33, Om Shivdarshan, Datar Colony, Bhandup East, Mumbai - 400042 ……………. Appellant PAN : AAAAO1583D v/s Income Tax Officer, Ward – 41(2)(3), Kautilya Bhavan, Mumbai – 400051 ……………. Respondent Assessee by : Shri Ravindra Naik, CA Revenue by : Shri Pravin Salunkhe, SR. DR Date of Hearing – 18/03/2026 Date of Order – 27/03/2026 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The asses…

AUTO NIRVAHAKARA CREDIT OPERATIVE SOCIETY LIMITED,UDUPI vs. INCOME TAX OFFICER, WARD-3, UDUPI

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

ITA 2214/BANG/2025[2017-18]Status: DisposedITAT Bangalore17 Mar 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: Shri Prasanna Shenoy, CAFor Respondent: Shri Ganesh R Ghale, Advocate – Standing

Section 250Section 28Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2017-18 Auto Nirvahakara Credit Co-operative Vs. The Income Tax Officer, Society Ltd., Ward – 3, I Lions Marg, Bannanje S.O, Udupi, Udupi. Udupi. PAN – AACAA 2081 L APPELLANT RESPONDENT Assessee by : Shri Prasanna Shenoy, CA Revenue by : Shri Ganesh R Ghale, Advocate – Standing Counsel for Revenue Date of hearing : 24.02.2026 Date of Pronouncement : 17.03.2026 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The present appeal has been instituted by t…

PERURCHETTIPALAYAM PACCS,COIMBATORE vs. ITO, NCW-4(2), COIMBATORE

In the result, appeals filed by the assessee are allowed

ITA 3223/CHNY/2025[2020-21]Status: DisposedITAT Chennai13 Mar 2026AY 2020-21

Bench: Shri Aby T. Varkey & Shri Inturi Rama Rao

For Appellant: Mr.S. Bhupendran, AdvocateFor Respondent: Mr.N. Madan Kumar, JCIT

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

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी इंटूरी रामा राव, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3220 to 3222 & 3223/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 to 2018-19 & 2020-21 v. Perurchettipalayam PACCS, The ITO, 177, Arumugagoundanur Non-Corporate Ward-4(2), Perurchettipalayam, Coimbatore. Coimbatore-641 010. [PAN: AABAP 3228 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.S. Bhupendran,…

PERURCHETTIPALAYAM PACCS,COIMBATORE vs. ITO, NCW-4(2), COIMBATORE

In the result, appeals filed by the assessee are allowed

ITA 3222/CHNY/2025[2018-19]Status: DisposedITAT Chennai13 Mar 2026AY 2018-19

Bench: Shri Aby T. Varkey & Shri Inturi Rama Rao

For Appellant: Mr.S. Bhupendran, AdvocateFor Respondent: Mr.N. Madan Kumar, JCIT

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

PERURCHETTIPALAYAM PACCS,COIMBATORE vs. ITO, NCW-4(2), COIMBATORE

In the result, appeals filed by the assessee are allowed

ITA 3221/CHNY/2025[2017-18]Status: DisposedITAT Chennai13 Mar 2026AY 2017-18

Bench: Shri Aby T. Varkey & Shri Inturi Rama Rao

For Appellant: Mr.S. Bhupendran, AdvocateFor Respondent: Mr.N. Madan Kumar, JCIT

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

PERURCHETTIPALAYAM PACCS,COIMBATORE vs. ITO, NCW-4(2), COIMBATORE

In the result, appeals filed by the assessee are allowed

ITA 3220/CHNY/2025[2016-17]Status: DisposedITAT Chennai13 Mar 2026AY 2016-17

Bench: Shri Aby T. Varkey & Shri Inturi Rama Rao

For Appellant: Mr.S. Bhupendran, AdvocateFor Respondent: Mr.N. Madan Kumar, JCIT

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

UDAYA SOUHARDA CO-OPERATIVE SOCIETY LIMITED ,BANGALORE vs. INCOME TAX OFFICER WARD-5(1)(1), BANGALORE

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

ITA 2472/BANG/2025[2020-21]Status: DisposedITAT Bangalore12 Mar 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2020-21

For Appellant: Shri Tharun Kothari, CAFor Respondent: Shri Subramanian, JCIT (DR)

Section 57Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2020-21 Udaya Souharda Co-operative Society Vs. The Income Tax Officer, Limited., Ward – 5(1)(1), No.29/11, 1st Main Road, Bangalore. Mount Joy Road, Hanumanthnagar, Bangalore – 560 019. PAN – AAAAU 0472 H APPELLANT RESPONDENT Assessee by : Shri Tharun Kothari, CA Revenue by : Shri Subramanian, JCIT (DR) Date of hearing : 24.02.2026 Date of Pronouncement : 12.03.2026 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The present appeal has been instituted…

SHRI. SHANTHISAGAR CO OP CREDIT SOCIETY LIMITED,HUBLI vs. INCOME TAX OFFICER, WARD-2(1), HUBLI

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

ITA 2081/BANG/2025[2017-18]Status: DisposedITAT Bangalore12 Mar 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: Smt. Harsha J, AdvocateFor Respondent: Shri Ganesh R Ghale, Advocate – Standing

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2017-18 Shri Shanthisagar Co-op Credit Society Vs. The Income Tax Officer, Ltd., Ward – 2(1), 0, Kanchagar Galli, Hubli. Hubli – 580 028. PAN – AAIAS 2732 E APPELLANT RESPONDENT Assessee by : Smt. Harsha J, Advocate Revenue by : Shri Ganesh R Ghale, Advocate – Standing Counsel for Revenue Date of hearing : 29.01.2026 Date of Pronouncement : 12.03.2026 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The present appeal has been instituted by the assess…

SREE CAUVERY SOUHARDA CREDIT SAHAKARI SANGHA NIYAMITHA,BENGALURU vs. INCOME TAX OFFICER WARD 1(1)(1), BENGALURU

ITA 1854/BANG/2025[2018-19]Status: DisposedITAT Bangalore12 Mar 2026AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Smt. Sumana, CAFor Respondent: Shri Subramanian, JCIT (DR

Section 10Section 250Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No.1854 & 1855/Bang/2025 Assessment Year: 2018-19 Sree Cauvery Souharda Credit Sahakari Vs. The Income Tax Officer, Sangha Niyamitha, Ward – 1(1)(1), No.7, Kodava Samaja Building, Bangalore. 1st Main Road, Vasanthnagar, Bangalore – 560 002. PAN – AAAJS 2172 F APPELLANT RESPONDENT Assessee by : Smt. Sumana, CA Revenue by : Shri Subramanian, JCIT (DR Date of hearing : 02.03.2026 Date of Pronouncement : 12.03.2026 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The…

THE CAMP MULTIPURPOSE PRIMARY AGRICULTURE COOPERATIVE SOCIETY LIMITED,PERNEM, GOA vs. INCOME TAX OFFICER, WARD 2 (1), PANAJI, GOA

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

ITA 55/PAN/2026[2016-17]Status: DisposedITAT Panaji11 Mar 2026AY 2016-17

Bench: SHRI PAVAN KUMAR GADALE (Judicial Member)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I T A. Nos.55/PAN/2026 (A.Y. 2016-17 ) The Camp Multipurpose Vs I T O, Primary Agriculture National e Assessment . Cooperative society Limited, Centre, C 104,Agarwada, Delhi Pernem, North Goa-403512, Goa. PAN .No. AABAC8769Q (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee by Shri.Shyam J Kamat.AR Revenue by Smt.Rijula Uniyal.Sr.DR सुनवाई की तारीख/Date of Hearing 10.03.2026 11.03.2026 घोषणा की तारीख/Date of Pronouncement ORDER PER PAVAN KUMAR GADALE, JM: The appeal is filed by the assesse against the ord…

SHRI BRAHMANATH CREDIT SOUHARD SAHAKARI SANGH NIYAMIT,NIPPANI vs. ITO 1 NIPPANI, NIPPANI

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

ITA 66/PAN/2026[2013-14]Status: DisposedITAT Panaji10 Mar 2026AY 2013-14

Bench: Shri Pavan Kumar Gadalei T A. Nos.66/Pan/2026 (A.Y. 2013-14 ) Shri Brahmanath Credit Vs I.T.O-Ward-1, Souhard Sahakari Sangh Nemchand Building, . Niyamat, 747,Ashoknagar, 185/C, Chikodi Road, Nippani-591237, Nippani, Karnataka. Belagavi-591237, Karnataka. Pan .No. Aaaas1063Q (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee By Shri.U.G.Ammangi.Ar Revenue By Smt.Rijula Uniyal.Sr.Dr सुनवाई की तारीख/Date Of Hearing 09.03.2026 घोषणा की तारीख/Date Of Pronouncement 10.03.2026 Order Per Pavan Kumar Gadale, Jm: The Appeal Is Filed By The Assesse Against The Order Of Nfac/Cit(A) U/Sec 250 Of The Act. The Assessee Has Raised The Grounds Of Appeal Challenging The Order Of The Cit(A) Sustaining The Denial Of Deduction Of Interest Income From Cooperative Society, Cooperative Banks & Nationalized Banks U/Sec80P(2)(D) Of The Act. 2. The Brief Facts Of The Case Are That, The Assessee Is A Cooperative Credit Society & Is Engaged In Activities Of Providing Credit Facilities To Its Members. The Assessee Has Filed The Return Of Income For The A.Y 2013-14 On 2 Ita. No..66/Pan/2026 Shri Brahmanath Credit Souhard Sahakari Sangh Niyamit. 30.09.2013 Disclosing A Total Income Of Rs.Nil After Claiming Deduction Of Rs.78,06,780/- U/Sec 80P(2)(A)(I) Of The Act. Subsequently The Case Was Selected For Scrutiny Under Cass & Order U/Sec143(3) Of The Act Was Passed Disallowing The Claim U/Sec80P(2)(A)(I) Of The Act Of Rs.78,06,780/- & Disallowance U/Sec40(A)(Ia) Of The Act Of Rs.76,274/- & Assessed The Total Income Of Rs.78,83,054/- Vide Order Dated21.07.2021.Aggrived By The Order, On Appeal To The Cit(A), The Appeal Was Partly Allowed & The Assessee Has Preferred Second Appeal Before The Honble Tribunal & Vide By Order

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I T A. Nos.66/PAN/2026 (A.Y. 2013-14 ) Shri Brahmanath Credit Vs I.T.O-Ward-1, Souhard Sahakari Sangh Nemchand Building, . Niyamat, 747,AshokNagar, 185/C, Chikodi Road, Nippani-591237, Nippani, Karnataka. Belagavi-591237, Karnataka. PAN .No. AAAAS1063Q (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee by Shri.U.G.Ammangi.AR Revenue by Smt.Rijula Uniyal.Sr.DR सुनवाई की तारीख/Date of Hearing 09.03.2026 घोषणा की तारीख/Date of Pronouncement 10.03.2026 ORDER PER PAVAN KUMAR GADALE, JM: The appeal is filed by t…

GIRGAON VIJAYSHREE CO OPERATIVE HOUSING SOCIETY LIMITED ,MUMBAI vs. ITO WARD 19(1)(1), MUMBAI

ITA 457/MUM/2026[2021-22]Status: DisposedITAT Mumbai09 Mar 2026AY 2021-22

Bench: Shri Vikram Singh Yadav & Ms. Kavitha Rajagopal

For Appellant: NONEFor Respondent: Shri Aditya Rai, Sr.DR

Section 143(1)Section 80Section 80PSection 80P(1)Section 80P(2)(d)Section 80P(4)

…ITA No. 457/Mum/2026 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “J-SMC” BENCH: MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA No. 457/Mum/2026 Assessment Year : 2021-22 Girgaon Vijayshree Co-Operative Housing Society Limited, 001, Tatya Gharpure Road, Ovalwadi, Mumbai, Girgaon, Maharashtra-400004. PAN : AAAAG5332J (Appellant) VS. Income Tax Officer, Ward-19(1)(1), Piramal Chamber, Mumbai-400012. (Respondent) For Assessee: NONE For Revenue : Shri Aditya Rai, Sr.DR Date of Hearing: 04-03-2026 Date of Pronouncement: 09-03-2026 ORDER PER VIKRAM SINGH Y…

SHRI MALLIKARJUN URBAN CO OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. ITO WARD 1 BELGAUM, BELGAUM

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

ITA 65/PAN/2026[2017-18]Status: DisposedITAT Panaji06 Mar 2026AY 2017-18

Bench: SHRI PAVAN KUMAR GADALE (Judicial Member)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I T A. No.65/PAN/2026 (A.Y. 2017-18 ) Shri Mallikarjun Urban Vs ITO-Ward-1, Cooperaive credit Society Feroj khimjibhai cpx, . Limited, Civil Hospital Road Jugul,Taluka Athani, Belagavi-590001. Belagavi-591252, Karnataka. Karnataka. . PAN .No. AAAAS5616H (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee by Shri.Shivananad Halbhavi.AR Revenue by Smt.Rijula Uniyal.Sr.DR सुनवाई की तारीख/Date of Hearing 05.03.2026 06.03.2026 घोषणा की तारीख/Date of Pronouncement ORDER PER PAVAN KUMAR GADALE, JM: The appeal is f…

AVAI PUNDHARI WCS LTD.,AVALPUNDURAI vs. ITO, WARD-2(1), ERODE

In the result, appeal filed by the assessee stands allowed

ITA 3956/CHNY/2025[2016-17]Status: DisposedITAT Chennai06 Mar 2026AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Manu Kumar Giri

For Appellant: Ms. R. Anitha, Addl.CITFor Respondent: 18.02.2026

Section 143(3)Section 2(19)Section 80PSection 80P(2)(d)

…essment order and, an appeal was preferred before ld. CIT(A) who vide impugned order confirmed the action of the Assessing Officer placing reliance on the decision of Hon’ble Supreme Court in the case of Totgars Co-operative Sale Society Ltd. Vs. ITO (2010) 188 Taxmann 282 (SC). 5. Being Aggrieved by the above appeal, the appellant is in appeal before us in the present appeal, the ld. Counsel for the assessee submitted that the interest income earned from Co-operative Bank qualifies for deduction u/s 80P(2)(d) of the Act and the provisions of sub- section (4) of section 80P have no application and he also…

GRANT ROAD (W) OMKAR CO-OPERATIVE HOUSING SOC LIMITED,MUMBAI vs. ITO 19(1)(1), MUMBAI

In the result, this appeal of the assessee is allowed

ITA 259/MUM/2026[2020-21]Status: DisposedITAT Mumbai05 Mar 2026AY 2020-21

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail

For Appellant: Shri Ashok MehtaFor Respondent: Shri Pravin Salunkhe, Sr.DR

Section 143(1)Section 80Section 80PSection 80P(1)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “H-SMC” BENCH: MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Grant Road (W) Omkar Co-operative Housing Income Tax Officer, 2020-21 259/Mum/2026 Society Ltd., Ward-19(1)(1), 602, 13/15, Piramal Chambers, Omkar Housing Soc, Mumbai-400012. Tukaram Javaji Road, 260/Mum/2026 2021-22 Mumbai-400007. [PAN: AABAG3524F] For Assessee : Shri Ashok Mehta For Revenue : Shri Pravin Salunkhe, Sr.DR Date of Hearing : 24-02-2026 Date of Pronouncement : 05-03-2026 ORDER PER VIKRAM SINGH YADAV,…

NAGPUR DISTRICT SHALA KARMACHARI CREDIT CO-OPERATIVE SOCIETY LTD, NAGPUR,NAGPUR vs. INCOME TAX OFFICER WARD 4 (4), NAGPUR, NAGPUR

In the result, assessee's appeal is allowed

ITA 775/NAG/2025[2020-21]Status: DisposedITAT Nagpur19 Feb 2026AY 2020-21

For Appellant: Shri K P Dewani (through virtual)For Respondent: Shri Surjit Kumar Saha Sr.DR (through virtual)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH “SMC”, (VIRTUAL HEARING : AT PUNE) BEFORE SHRI R. K. PANDA, VICE PRESIDENT ITA Nos.774 & 775/NAG/2025 Assessment Years : 2018-19 & 2020-21 Nagpur District Shala Karmachari Credit Co-operative Society Ltd., Nagpur Amiket Complex, 01, Vakilpeth, Nagpur – 440009 PAN : AAALN0073A (Appellant) Vs. ITO, Ward 4(4), Nagpur (Respondent) Assessee by : Shri K P Dewani (through virtual) Department by : Shri Surjit Kumar Saha Sr.DR (through virtual) Date of hearing : 05-02-2026 Date of pronouncement : 19-02-2026 ORDER PER R. K. PANDA, VP : The above 2 appeals filed by the asses…

Showing 1–20 of 486 · Page 1 of 25

...