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#144 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 367,164 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

The Chebrole Large Sized Co-Op Society Limited, Narayanapuram vs. Income Tax Officer, Ward-1, Eluru

In the result, appeal of the assessee is allowed

ITA 36/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam04 Mar 2025AY 2018-19

Bench: Shri K.Narasimha Chary & Shri Balakrishnan S.

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Dr.Satyasai Rath, CIT-DR

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

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH BEFORE SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER & SHRI BALAKRISHNAN S., ACCOUNTANT MEMBER आ.अपी.सं / ITA No.36/Viz /2024 (निर्धारण वर्ा / Assessment Year: 2018-19) The Chebrole Large Sized Co-op Vs. Income Tax Officer Society Limited Ward-1 Narayanapuram Eluru [PAN : AACAT4372P] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri G.V.N.Hari, AR रधजस्‍व द्वधरध/Revenue by: Dr.Satyasai Rath, CIT-DR सुिवधई की तधरीख/Date of hearing: 17/02/2025 घोर्णध की तधरीख/Pronouncement on: 04/03/2025 आदे…

Anantapur District Co-Operative Staff Co-Operative Society Limited, Anantapur vs. ITO., Ward-1, Anantapur

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

ITA 1142/HYD/2024[2016-17]Status: DisposedITAT Hyderabad04 Mar 2025AY 2016-17

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdiaआ.आआआ.आआ /Ita No.1142/Hyd/2024 (आआआआआआआआ आआआआ/Assessment Year:2016-17) M/S. Anantapur District Co- Income Tax Officer, Vs. Ward-1, Anantapur. Operative Staff Co-Operative Society Limited, Anantapur. Pan:Aaeaa0133B (Appellant) (Respondent) आआआआआआआआआआ आआआआआआ/Assessee Dr. D. Harish Chandra Rama, Ca By: आआआआआआ आआआआआआ/Revenue By: Dr. Sachin Kumar, Sr-Dr आआआआआआ आआ आआआआआ/Date Of 24/02/2025 Hearing: आआआआआ आआ 04/03/2025 आआआआआ/Pronouncement: आआआआ/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By M/S. Anantapur District Co-Operative Staff Co-Operative Society Limited (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”), Dated 05.09.2024 For The A.Y. 2016-17. 2. The Facts Of The Case Are That The Assessee Is An Association Of Persons (“Aop”), Not Filed Any Return Of Income (“Roi”) U/S.139 Of The Income Tax Act, 1961 ('The Act'). From The Information

For Respondent: Dr. Sachin Kumar, SR-DR

Section 139Section 143(2)Section 147Section 148Section 148ASection 69ASection 80P

…आआआआ आआआआआआ आआआआआआ, आआआआआआआआ आआआ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.आआआ.आआ /ITA No.1142/Hyd/2024 (आआआआआआआआ आआआआ/Assessment Year:2016-17) M/s. Anantapur District Co- Income Tax Officer, Vs. Ward-1, Anantapur. operative Staff Co-operative Society Limited, Anantapur. PAN:AAEAA0133B (Appellant) (Respondent) आआआआआआआआआआ आआआआआआ/Assessee Dr. D. Harish Chandra Rama, CA by: आआआआआआ आआआआआआ/Revenue by: Dr. Sachin Kumar, SR-DR आआआआआआ आआ आआआआआ/Date of 24/02/2025 hearing: आआआआआ आआ 04/03/2025 आआआआ…

Janpriya Sahakari Patsanstha Maryadit, Navi Mumbai vs. Assistant Commissioner of Income Tax Circle 27 1, Vashi Navi Mumbai

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

ITA 6516/MUM/2024[2017-2018]Status: DisposedITAT Mumbai28 Feb 2025AY 2017-2018

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 12Section 143(1)Section 143(2)Section 32Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 6516/Mum/2024 Assessment Year: 2017-18 Janpriya Sahakari Vs. Assistant Patsanstha Maryadit Commissioner of Shivneri Apartment E- Income Tax Circle 1/14/B-3, Sector 08, 27 1 Nerul, 3rd Floor Tower No 6 Navi Mumbai - 400706 Vashi Railway PAN: AACAJ7353G Station Maharashtra-400703 (Appellant) (Respondent) Appellant by Shri. Sushant N. Alme Respondent by Shri. Nihar Ranjan Samal, SR. D.R. Date of Hearing 05.02.2025 Date of Pronouncement 28.02.2025 ORDE…

D.S.K. Madhuban (Wing A&B ) Co -Op Housing Society Ltd, Mumbai vs. ITO 41(1)(1), Mumbai

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

ITA 6383/MUM/2024[2023-24]Status: DisposedITAT Mumbai18 Feb 2025AY 2023-24

Bench: Hon’Ble Shri Sandeep Gosain

Section 143(1)Section 250Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 6382 & 6383/Mum/2024 (Assessment Years: 2020-21 & 2023-24) Vs. ITO – 41(1)(1) DSK Madhuban (Wing Kautilya Bhavan, BKC A&B) Co-op Housing Bandra Mumbai. Society Ltd., DSK Madhuban CHSL, Mehra Industrial Estate, Andheri – Kurla Road, Sakinaka, Andheri East PAN/GIR No. AABAD1133D (Applicant) (Respondent) Assessee by Shri Shri Haridas Bhat Revenue by Shri Sunil Agawane, Sr. DR Date of Hearing 29.01.2025 Date of Pronouncement 18.02.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeals have bee…

D.S.K. Madhuban (Wing A&B) Co-Op Housing Society Lid, Mumbai vs. ITO 41(1)(1), Mumbai

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

ITA 6382/MUM/2024[2020-21]Status: DisposedITAT Mumbai18 Feb 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain

Section 143(1)Section 250Section 43BSection 80

The Jyoti Co-Operative Non Agricultural Thrift & Credit Society Ltd., Sirmour vs. ITO, Ward, Nahan

In the result, the assessee is not eligible for deduction on interest on deposits placed with scheduled commercial banks under section 80(P)(2)(a)(i) of the Act and the appeal of the assessee is di...

ITA 162/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh12 Feb 2025AY 2013-14

Bench: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं . / ITA No.160, 161 & 162/ Chd/2023 निर्धारण वर्ष / Assessment Year : 2017-18, 2012-13 & 2013-14 The Jyoti Co-operative Non Agricultural Thrift & Credit Society Ltd. Sirmour, Solan, HP-173025 स्थायी लेखा सं. / PAN NO: AAABT1453G अपीलार्थी/Appellant बनाम The ITO H.P Ward-Nahan, Sirmour प्रत्यर्थी/Respondent निर्धारिती की ओर से/Assessee by : Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, Advocate राजस्व की ओर से / Revenue by : Dr. Ranjeet K

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Dr. Ranjeet Kaur, Sr. DR

Section 142(1)Section 80Section 80P(2)Section 80P(2)(a)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “एस.एम.सी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No.160, 161 & 162/ Chd/2023 िनधा"रण वष" / Assessment Year : 2017-18, 2012-13 & 2013-14 The Jyoti Co-operative Non बनाम The ITO Agricultural Thrift & Credit Society Ward-Nahan, Sirmour H.P Ltd. Sirmour, Solan, HP-173025 "थायी लेखा सं./PAN NO: AAABT1453G अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma,…

The Jyoti Co-Operative Non Agricultural Thrift & Credit Society Ltd., Sirmour vs. ITO, Ward, Nahan

ITA 161/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh12 Feb 2025AY 2012-13

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Dr. Ranjeet Kaur, Sr. DR

Section 142(1)Section 80Section 80P(2)Section 80P(2)(a)

The Jyoti Co-Operative Non Agricultural Thrift & Credit Society Ltd., Sirmour vs. ITO, Ward, Nahan

ITA 160/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh12 Feb 2025AY 2017-18

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Dr. Ranjeet Kaur, Sr. DR

Section 142(1)Section 80Section 80P(2)Section 80P(2)(a)

Shree Mahaveer I. Dhamani Vikas Society Ltd. Inamdhamani, Sangli vs. ITO W 1 Sangli, Sangli

In the result, appeal of the assessee is allowed

ITA 2809/PUN/2024[2021-22]Status: DisposedITAT Pune10 Feb 2025AY 2021-22

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2809/Pun/2024 िनधा"रण वष" / Assessment Year: 2021-22 Shree Mahaveer Dhamani V The Income Tax Officer, Vikas Society Limited, S Ward-1, Sangli. At Post Inamdhamani, Tal Miraj, Distsangli, Sangli – 416416. Pan: Aawas2530G Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Miss Indira R Adakil – Addl.Cit(Dr) Date Of Hearing 30/01/2025 Date Of Pronouncement 10/02/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] For

Section 10Section 143(3)Section 250Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2809/PUN/2024 िनधा"रण वष" / Assessment Year: 2021-22 Shree Mahaveer Dhamani V The Income Tax Officer, Vikas Society Limited, s Ward-1, Sangli. At Post Inamdhamani, Tal Miraj, DistSangli, Sangli – 416416. PAN: AAWAS2530G Appellant/ Assessee Respondent / Revenue Assessee by None Revenue by Miss Indira R Adakil – Addl.CIT(DR) Date of hearing 30/01/2025 Date of pronouncement 10/02/2025 आदेश/ ORDER PER DR…

Police Karmachari Sahakari Pat Sanstha Gondia, Gondia vs. Income Tax Officer Ward -2, Gondia

In the result, appeal by the assessee stands allowed

ITA 263/NAG/2024[2017-18]Status: DisposedITAT Nagpur05 Feb 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.263/Nag./2024 (Assessment Year : 2017–18) Police Karmachari Sahakari Pat Sanstha Gondia ……………. Appellant Manohar Chowk, Police Line Gondia 441 601 PAN – AABAP3528J v/s Income Tax Officer ……………. Respondent Ward–2, Gondia Assessee by : Shri Abhay Agrawal Revenue by : Shri Abhay Y. Marathe Date of Hearing – 03/02/2025 Date of Order – 05/02/2025 O R D E R PER K.M. ROY, A.M. The appeal by the assessee is emanating from the impugned order dated 30/01/2024, passed by the l…

Jankalyan Gramin Bigarsheti Sahakari Pathsanstha Maryadit Asond, Ratnagiri vs. Income Tax Officer, Ratnagiri

In the result, appeal of the assessee is allowed

ITA 2721/PUN/2024[AY 2018-19]Status: DisposedITAT Pune27 Jan 2025

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.2721/Pun/2024 िनधा"रण वष" / Assessment Year: 2018-19 Jankalyan Gramin Bigarsheti V The Income Tax Officer, Sahakari Pathsanstha Maryadit, S Ratnagiri. Jankalyan Gramin Coop Soc A/Pasond, Tal-Dapoli, Dapoli, Ratnagiri – 415709. Pan: Aaatj8258P Appellant/ Assessee Respondent / Revenue Assessee By Shri Promod S Shingte – Ar Revenue By Miss. Indira R Adkil – Addl.Cit(Dr) Date Of Hearing 27/01/2025 Date Of Pronouncement 27/01/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tas(Appeals)[Nfac], Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2018-19; Dated 30.09.2024. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & Circumstances Of The Case & In Law The Cit(A), Nfac Erred In Confirming The Action Of The Ao Of Denying Deduction Under Section 80P In Respect Interest Earned By The

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

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2721/PUN/2024 िनधा"रण वष" / Assessment Year: 2018-19 Jankalyan Gramin Bigarsheti V The Income Tax Officer, Sahakari Pathsanstha Maryadit, s Ratnagiri. Jankalyan Gramin Coop Soc A/Pasond, Tal-Dapoli, Dapoli, Ratnagiri – 415709. PAN: AAATJ8258P Appellant/ Assessee Respondent / Revenue Assessee by Shri Promod S Shingte – AR Revenue by Miss. Indira R Adkil – Addl.CIT(DR) Date of hearing 27/01/2025 Date of…

Pani Purvatha Karmachari Sahakari Pat Sanstha Maryadit Kolhapur, Kolhapur vs. Income Tax Officer, Kolhapur

In the result, appeal of the assessee is allowed

ITA 2663/PUN/2024[AY 2018-19]Status: DisposedITAT Pune27 Jan 2025

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2663/Pun/2024 िनधा"रण वष" / Assessment Year: 2018-19 Pani Purvatha Karmachari V The Income Tax Officer, Sahakari Pat Sanstha Maryadit S Kolhapur. Kolhapur, 431-E Tej Apartment, Basant – Bahar Road, Shahupuri, Kolhapur – 416001. Pan: Aaaap1588M Appellant/ Assessee Respondent / Revenue Assessee By None. Revenue By Shri Harshit Dilip Bari – Addl.Cit(Dr) Date Of Hearing 23/01/2025 Date Of Pronouncement 27/01/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed U/Sec.250 Of The Income Tax Act, 1961, For The A.Y.2018-19 Dated 21.11.2024. The Assessee Has Raised The Following Grounds Of Appeal :

Section 139(1)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…।आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2663/PUN/2024 िनधा"रण वष" / Assessment Year: 2018-19 Pani Purvatha Karmachari V The Income Tax Officer, Sahakari Pat Sanstha Maryadit s Kolhapur. Kolhapur, 431-E Tej Apartment, Basant – Bahar Road, Shahupuri, Kolhapur – 416001. PAN: AAAAP1588M Appellant/ Assessee Respondent / Revenue Assessee by None. Revenue by Shri Harshit Dilip Bari – Addl.CIT(DR) Date of hearing 23/01/2025 Date of pronouncement…

Malegaon Mahanagar Palika Karmchari Sahakari Patsanstha Maryadit, Pune, Maharashtra vs. Income Tax Officer - 1 Malegaon, Malegaon, Maharashtra

In the result, appeal of the assessee is allowed

ITA 2502/PUN/2024[2020-2021]Status: DisposedITAT Pune27 Jan 2025AY 2020-2021

Bench: MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE (Accountant Member)

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

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2502/PUN/2024 िनधा"रण वष" / Assessment Year: 2020-21 Malegaon Mahanagar Palika V The Income Tax Officer- Karmachari Sahakari s 1, Malegaon. Patsanstah Maryadit, 1 0, Chatrapati Shiwaji Town H, Shivashkti Chowk, Tilak Nagar, Malegaon – 423203. PAN: AAEAM0591K Appellant/ Assessee Respondent / Revenue Assessee by Shri C.H.Naniwadekar and Shri Kiran Sanmane – AR’s Revenue by Shri Harshit Dilip Bari –Addl.C…

Palm Court M Premises Co Operative Society Limited, Mumbai vs. ITO Ward 30(2)(5), Mumbai

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

ITA 6115/MUM/2024[2017-18]Status: DisposedITAT Mumbai21 Jan 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2017-18 Palm Court M Premises Co Operative Ito Ward 30(2)(5), Society Ltd., Room No. 519, 5Th Floor, Kautilya Vs. Ground Floor, Palm Court Co-Op. Bhavan, C-41 To C-43, G Block Hsg, Link Road, Malad (West), Bandra Kurla Complex, Bandra Mumbai-400064. (East), Mumbai-400051. Pan No. Aaaap 8738 K Appellant Respondent

For Appellant: Mr. Sunil Ramani, AdvFor Respondent: Mr. Pravin Salunkhe, Sr. DR

Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H (SMC)” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2017-18 Palm Court M Premises Co Operative ITO Ward 30(2)(5), Society Ltd., Room No. 519, 5th floor, Kautilya Vs. Ground Floor, Palm Court Co-op. Bhavan, C-41 to C-43, G Block HSG, Link Road, Malad (West), Bandra Kurla Complex, Bandra Mumbai-400064. (East), Mumbai-400051. PAN NO. AAAAP 8738 K Appellant Respondent Assessee by : Mr. Sunil Ramani, Adv. Revenue by : Mr. Pravin Salunkhe, Sr. DR Date of Hearing : 13/01/2025 : 21/01/2025 Date of…

Gomati Co-Operative Milk Producers Union Limited, Agartala vs. ACIT-National-E-Assement Centre, New Delhi

ITA 136/GTY/2023[2018-19]Status: DisposedITAT Guwahati20 Jan 2025AY 2018-19

Bench: Shri Manomohan Das, Hon’Ble & Shri Rakesh Mishra, Hon’Ble

For Appellant: Shri Kishor Jain, FCAFor Respondent: Shri Kaushik Ray, JCIT

Section 143(3)Section 250Section 5Section 56Section 80PSection 80P(2)(d)Section 80P(4)

…INCOME TAX APPELLATE TRIBUNAL, GAUHATI BENCH, GUWAHATI BEFORE SHRI MANOMOHAN DAS, HON’BLE JUDICIAL MEMBER AND SHRI RAKESH MISHRA, HON’BLE ACCOUNTANT MEMBER ITA No. 136 / GTY / 2023 Asstt.Year: 2018-19 Gomati Co-operative Milk The DCIT / ACIT, Circle- Producers Union Limited Vs. Silchar Agartala Dairy, ITI Road, Indranagar – 799066 (Tripura) PAN : AABAG9720B (Appellant) (Respondent) Assessee By: Shri Kishor Jain, FCA Department By: Shri Kaushik Ray, JCIT Date of Hearing: 18.12.2024 Date of Pronouncement: 20.01.2025 ORDER PER BENCH This appeal by the assessee is directed against the order of the Commissioner of…

Shri Vidhyut Board Credit and Consumers Co Operative Society Limited, Bhavnagar vs. A.C.I.T., Circle-1, Bhavnagar

ITA 1057/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2017-18

Bench: Ms. Suchitra Kamble

Section 142(1)Section 143(2)Section 144BSection 2(19)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…ITA No.1057/Ahd/2024 Assessment Year: 2017-18 Shri Vidhyut Board Credit & Consumers Co-op. Society Ltd. vs. ACIT Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.1057/Ahd/2024 Assessment Year: 2017-18 Shri Vidhyut Board Credit & Consumers Co-operative Society Limited, Power House Compound, Chavdigate, Bhavnagar – 364 001 (Gujarat) [PAN – AAAAS 7855 C] Vs. Assistant Commissioner of Income Tax, Circle-1, Bhavnagar. (Appellant) (Respondent) Assessee by Shri Tushar Hemani, Sr. Advocate Revenue by Shri C. Dharani Nath, Sr. DR Date of…

Mehsana District Co. Operative Purchase and Sales Union Ltd., Mehsana vs. The ACIT, Circle Mehsana, Mehsana

In the result, appeal of the assessee is allowed

ITA 1760/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad09 Jan 2025AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2017-18

Section 142(1)Section 143(1)Section 143(2)Section 244ASection 80PSection 80P(2)(d)

…ITA No.1760/Ahd/2024 Assessment Year: 2017-18 Mehsana Dist. Co-op. Purchase & Sales Union Ltd. Vs. ACIT Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Assessment Year: 2017-18 Mehsana District Co-operative The Assistant Commissioner of Purchase and Sales Union Income Tax, Limited, Circle, C/o. Ketan H. Shah, Advocate, Mehsana. 512, Times Square – 1, Opp. Ram Baug Bungalow, Vs. Thaltej Shilaj Road, Tahaltej, Ahmedabad – 380 -059. [PAN – AAAAM 0858 P] (Appellant) (Respondent) Asse…

Reliance Industries Emp Co. Op. Chs, Raigad vs. ITO Ward 4, Panvel

In the result, appeal of the assessee is allowed

ITA 2486/PUN/2024[2020-21]Status: DisposedITAT Pune08 Jan 2025AY 2020-21

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

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

…।आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2486/PUN/2024 िनधा"रण वष" / Assessment Year: 2020-21 Reliance Industries Emp Co. V The Income Tax Officer, Op. CHS, s Ward-4, Panvel. B-4, MIDC, Khaire Patalganga, Raigad – 410220. PAN: AAAAR4359N Appellant/ Assessee Respondent / Revenue Assessee by Shri Kishor B. Phadke and Manakchand L Baheti – AR’s Revenue by Shri Ratnakar Shelake – Addl.CIT(DR) Date of hearing 02/01/2025 Date of pronouncement 08…

Abhinandan Gramin Bigar Sheti Sahakari Patsanstha Maryadit Kumbhoj, Kolhapur vs. Income Tax Officer, Ichalkaranji

In the result, appeal of the assessee is allowed

ITA 2449/PUN/2024[AY 2020-21]Status: DisposedITAT Pune31 Dec 2024

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

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

…।आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2449/PUN/2024 िनधा"रण वष" / Assessment Year: 2020-21 Abhinandan Gramin Bigar V The Income Tax Officer, Sheti SAhakari Patsanstha s Ichalkaranji. Maryadit Kumbhoj, Near Grampanchayat Main Road, Tal-Hatkanagale, Dist-Kolhapur, Maharashtra – 416111. PAN: AABAA7101Q Appellant/ Assessee Respondent / Revenue Assessee by None Revenue by Shri Ratnakar Shelake – Addl.CIT(DR) Date of hearing 30/12/2024 Date o…

Dhule Jilha Prathamik Shikshakanchi Sahakari Patpedhi Ltd Dhule, Dhule vs. Income Tax Officer Ward 1 Dhule, Dhule

In the result, appeal of the assessee is partly allowed

ITA 2185/PUN/2024[2017-18]Status: DisposedITAT Pune10 Dec 2024AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2185/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Dhule Jilha Prathamik V The Income Tax Officer, Shikshakanchi Sahakari S Ward-1, Dhule. Patpedhi Ltd., Plot No.3. Abhiyanta Nagar, Wadibhokar Road, Dhule – 424002. Pan: Aabtd7183N Appellant/ Assessee Respondent / Revenue Assessee By Shri Shirude M.R. – Ar Revenue By Shri Manish Mehta – Addl.Cit(Dr) Date Of Hearing 05/12/2024 Date Of Pronouncement 10/12/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] For Assessment Year 2017-18 Dated 05.09.2024 Passed U/Sec.250 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal : “1. In These Facts, Circumstances & Position Of Law Assessment Order Under Appeal Is Bad In Law Illegal & Void Ab Initio & Hence May Be Annulled.

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

…।आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2185/PUN/2024 िनधा"रण वष" / Assessment Year: 2017-18 Dhule Jilha Prathamik V The Income Tax Officer, Shikshakanchi Sahakari s Ward-1, Dhule. Patpedhi Ltd., Plot No.3. Abhiyanta Nagar, Wadibhokar Road, Dhule – 424002. PAN: AABTD7183N Appellant/ Assessee Respondent / Revenue Assessee by Shri Shirude M.R. – AR Revenue by Shri Manish Mehta – Addl.CIT(DR) Date of hearing 05/12/2024 Date of pronouncement…