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 367,181 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

Ajinkyatara Sahkari Patsanstha Maryadit, Mumbai vs. Income Tax Officer, Vashi Mumbai

Appeal is allowed

ITA 1231/MUM/2024[2020-21]Status: DisposedITAT Mumbai24 Sept 2024AY 2020-21

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Sushant N. AlmeFor Respondent: Shri Himanshu Sharma

Section 143(3)Section 144Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC" BENCH, MUMBAI SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Ajinkyatara Sahakari Patsanstha Maryadit SS 3/319 Sector No. 6, Kopar Khariane Navi Mumbai, Maharashtra Mumbai – 400709. [PAN: AACAA9183F] …………. Appellant Vs Income Tax Officer,Ward 28(1)(1) Vashi Income Tax Office Navi Mumbai, Navi Mumbai, Maharashtra 400703 …………. Respondent Appearance For the Appellant/Assessee : Shri Sushant N. Alme For the Respondent/Department : Shri Himanshu Sharma Date Conclusion of hearing : 03.07.2024 Pronouncement of order : 24.09.2024 O R D E…

Income Tax Officer, Ward-1(1), Nashik vs. Mico Employees Credit Coop Society Ltd., Nashik

In the result, the appeal of the Revenue is dismissed

ITA 281/PUN/2024[2017-18]Status: DisposedITAT Pune18 Sept 2024AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Ramnath P. Murkunde

Section 143(2)Section 56Section 80(2)(d)Section 80PSection 80P(2)(a)

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.281/PUN/2024 धििाारण वर्ा / Assessment Year : 2017-18 Income Tax Officer, Mico Employees Credit Co-op. Society Ltd., Ward – 1(1), Nashik G-32, MIDC Satpur, Nashik – 422001 Vs. PAN : AAATM3610L अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Nikhil S. Pathak Department by : Shri Ramnath P. Murkunde Date of hearing : 01-07-2024 Date of 18-09-2024 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM :…

Amravati Jilha Vima Karmachari Sahakari Patsanstha Maryadit, Amravati vs. Income Tax Officer Ward-3, Amravati

In the result, appeal filed by the assessee is allowed

ITA 81/NAG/2024[2020-21]Status: DisposedITAT Nagpur18 Sept 2024AY 2020-21

Bench: Shri V. Durga Rao

For Appellant: Shri Bhavesh MoryaniFor Respondent: Shri Abhay Y. Marathe

Section 143(3)Section 234ASection 56Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER SMC MATTER ITA no.81/Nag./2024 (Assessment Year : 2020–21) Amravati Jilha Vima Karmachari Sahakari Pat Sanstha Maryadit, Shramshilpa Building Lane no.2, Near Vitthal Mandir ……………. Appellant Nawate Plot, Amravati 444 607 PAN – AAAAA7883L v/s Income Tax Officer ……………. Respondent Ward–3, Amravati Assessee by : Shri Bhavesh Moryani Revenue by : Shri Abhay Y. Marathe Date of Hearing – 10/09/2024 Date of Order – 18/09/2024 O R D E R The assessee has filed this appeal challenging the impugned order dated 18/12/2023,…

Indore Sahakari Dugdh Sangh Maryadit, Dairy Compound, Manglia vs. Commissioner of Income Tax (Appeals), NFAC, Income Tax Department, Delhi

In the result, the appeals of the assessee are allowed

ITA 294/IND/2024[2020-21]Status: DisposedITAT Indore17 Sept 2024AY 2020-21

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 234ASection 270ASection 80PSection 80P(2)Section 80P(2)(d)Section 80P(4)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.293 & 294/Ind/2024 (Assessment Years: 2018-19 & 2020-21) Indore Sahakari Dugdh Sangh ACIT/ITO Maryadit Dairy Compound National e-Assessment Chanda Talawli Centre, Vs. A.B. Road,Manglia Delhi Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AAAJI0016N Assessee by Shri Suresh Keemti, AR Shri Ashish Porwal, Sr. DR Revenue by Date of Hearing 12.09.2024 Date of Pronouncement 17.09.2024 O R D E R Per Vijay Pal Rao, JM : T…

Indore Sahakari Dugdh Sangh Maryadit, Dairy Compound, Manglia vs. Commissioner of Income-Tax (Appeals), NFAC, Income Tax Department, Delhi

In the result, the appeals of the assessee are allowed

ITA 293/IND/2024[2018-19]Status: DisposedITAT Indore17 Sept 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 234ASection 270ASection 80PSection 80P(2)Section 80P(2)(d)Section 80P(4)

ITO, Income Tax Office Pandharpur vs. Dhanshree Mahila Gramin Bigarsheti Sahakari Pat Sanstha Ltd, Mangalvedha

In the result, appeal of the Revenue is dismissed

ITA 1067/PUN/2024[2018-19]Status: DisposedITAT Pune12 Sept 2024AY 2018-19

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

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

…।आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1067/PUN/2024 िनधा"रण वष" / Assessment Year: 2020-21 The Income Tax V Dhanshree Mahila Gramin Officer, s BigarshetiSahakari Pat Sanstha Pandharpur. Ltd., Indraprasth Building, Station Road, Pandharpur , Tal- Pandharpur, dist-Solapur – 413304. PAN: AAAJD0435E Appellant/ Revenue Respondent /Assessee Assessee by Shri Pramod S Shingte - AR Revenue by Shri Ramnath P Murkunde – DR Date of hearing 11/09/2024 Date of…

R&De (Engrs) Employees Co-Op. Credit Society, Pune vs. ITO, Ward 7(3), Pune

In the result, the appeal of the assessee is allowed

ITA 762/PUN/2024[2021-22]Status: DisposedITAT Pune11 Sept 2024AY 2021-22

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri A.V. IyerFor Respondent: Shri Sourabh Nayak

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

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.762/PUN/2024 धििाारण वर्ा / Assessment Year : 2021-22 R & DE (Engrs) Employees Co-op. Credit Income Tax Officer, Society Limited, Ward – 7(3), Pune Dighi Alandi Road, Kalas, Pune-411015 Vs. PAN : AACAR6160K अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri A.V. Iyer Department by : Shri Sourabh Nayak Date of hearing : 08-07-2024 Date of 11-09-2024 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM…

Vainganga Nagari Sahakari Pat Sanstha Ltd., Bhandara vs. Income Tax Officer, Ward-2, Bhandara

In the result, assessee’s appeal is allowed

ITA 305/NAG/2023[2020-21]Status: DisposedITAT Nagpur09 Sept 2024AY 2020-21

Bench: Shri V. Durga Rao

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe

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

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER SMC MATTER ITA no.305/Nag./2023 (Assessment Year : 2020–21) The Vainganga Nagari Sahakari Pat Sanstha Ltd., Wainganga, Tilak Road ……………. Appellant Bhandara 441 904 PAN–AABAT0078K v/s Income Tax Officer ……………. Respondent Ward–2, Bhandara Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 02/09/2024 Date of Order – 09/09/2024 O R D E R The assessee has filed this appeal challenging the impugned order dated 10/07/2023, passed by the learned Commissioner of Income Tax (Appeals), National Face…

M/S. Neeri Co-Operative Credit Society, Nagpur vs. Income Tax Officer, Ward-1(4), Nagpur

In the result, assessee’s appeal is allowed

ITA 293/NAG/2023[2017-18]Status: DisposedITAT Nagpur09 Sept 2024AY 2017-18

Bench: Shri V. Durga Rao

For Appellant: Ms. Shrishti PandeFor Respondent: Shri Abhay Y. Marathe

Section 143(2)Section 250Section 56Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER SMC MATTER ITA no.293/Nag./2023 (Assessment Year : 2017–18) M/s. NEERI Co–operative Credit Society NEERI, Wardha Road, Nagpur 440 020 ……………. Appellant PAN – AAAAN82163D v/s Income Tax Officer ……………. Respondent Ward–1(4), Nagpur Assessee by : Ms. Shrishti Pande Revenue by : Shri Abhay Y. Marathe Date of Hearing – 02/09/2024 Date of Order – 09/09/2024 O R D E R The present appeal has been filed by the assessee challenging the impugned order dated 31/01/2023, passed by the learned Commissioner of Income Tax (App…

ITO-41(2)(2) Mumbai, Mumbai vs. Jai Bholenath Co Op Credit Society Ltd, Mumbai

In the result, the appeal of the assessee is allowed

ITA 3844/MUM/2024[2020-21]Status: DisposedITAT Mumbai06 Sept 2024AY 2020-21

Bench: Ms Kavitha Rajagopal, Jm & Ms Padmavathy S, Am

For Appellant: Shri Mehul Shah, AR

Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE MS KAVITHA RAJAGOPAL, JM & MS PADMAVATHY S, AM I.T.A. No.3844/Mum/2024 (Assessment Year: 2020-21) Income Tax Officer-41(2)(2), Jai Bholenath Co-op. Credit Room No. 834, 8th Floor, Society Ltd. Kautilya Bhavan, BKC, Shop No. 18/19 C Wing, Sagar Park, Mumbai-400051. Vs. Gaonderi Road, Amrut Nagar, Ghatkopar West, S.O. Mumbai, Mumbai-400086 PAN : AAAAJ1416A Appellant) : Respondent) : Shri G.J. Ninawe, Sr. DR Revenue / Appellant by : Shri Mehul Shah, AR Assessee/Respondent by Date of Hearing : 04.09.2024 Date of Pronouncement : 06.09.2024 O R D E R Per P…

Mumbai Kamgar Madhyawarti Grahak Sahakari Sanstha Maryadit, Mumbai vs. Asst. Commissioner of Income Tax - Circle 20(2), Mumbai

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 2885/MUM/2024[2014-15]Status: DisposedITAT Mumbai30 Aug 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mr. Dinesh Kukreja a/w Punit Shah

Section 80P(2)(c)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SUNIL KUMAR SINGH (JUDICIAL MEMBER) ITA Nos. 2885, 2884, 2883 & 2882/MUM/2024 Assessment Year: 2014-15, 2017-18, 2018-19 & 2020-21 Mumbai Kamgar Madhyawarti Asst. CIT Circle-20(2), Grahak Sahakari Sanstha Maryadit, Piramal Chambers Lalbaug, 106A, Apna Bazar, Govindji Keni Vs. Mumbai-400012. Road, Naigaum Dadar, Mumbai-400014. PAN NO. AAAJM 0005 H Appellant Respondent Assessee by : Mr. Dinesh Kukreja a/w Punit Shah : Mrs. Mahita Nair, Sr. DR Revenue by Date of Hearing : 31/07/2024 : 30/08/2024 D…

Mumbai Kamgar Madhyawarti Grahak Sahakari Sanstha Maryadit, Mumbai vs. Asst. Commissioner of Income Tax - Circle 20(2), Mumbai

ITA 2884/MUM/2024[2017-18]Status: DisposedITAT Mumbai30 Aug 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mr. Dinesh Kukreja a/w Punit Shah

Section 80P(2)(c)Section 80P(2)(d)

Mumbai Kamgar Madhyawarti Grahak Sahakari Sanstha Maryadit, Mumbai vs. Asst. Commissioner of Income Tax - Circle 20(2), Mumbai

ITA 2883/MUM/2024[2018-19]Status: DisposedITAT Mumbai30 Aug 2024AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mr. Dinesh Kukreja a/w Punit Shah

Section 80P(2)(c)Section 80P(2)(d)

Mumbai Kamgar Madhyawarti Grahak Sahakari Sanstha Maryadit, Mumbai vs. Asst. Commissioner of Income Tax - Circle 20(2), Mumbai

In the result, all the appeals of the assessee are allowed for

ITA 2882/MUM/2024[2020-21]Status: DisposedITAT Mumbai30 Aug 2024AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SUNIL KUMAR SINGH (JUDICIAL MEMBER) ITA Nos. 2885, 2884, 2883 & 2882/MUM/2024 Assessment Year: 2014-15, 2017-18, 2018-19 & 2020-21 Mumbai Kamgar Madhyawarti Grahak Sahakari Sanstha Maryadit, 106A, Apna Bazar, Govindji Keni Road, Naigaum Dadar, Mumbai-400014. PAN NO. AAAJM 0005 H Appellant Vs. Asst. CIT Circle-20(2), Piramal Chambers Lalbaug, Mumbai-400012. Respondent Assessee by Revenue by Date of Hearing Date of pronouncement ORDER PER OM PRAKASH KANT, AM : Mr. Dinesh Kukreja a/w Punit Shah : Mr…

Maharaja Multi State Co Op. Credit Society Ltd, Satara vs. ITO, Ward 3, Satara

Appeal is allowed in above terms

ITA 942/PUN/2024[2020-21]Status: DisposedITAT Pune28 Aug 2024AY 2020-21

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ramnath P Murkunde

Section 143(3)Section 56Section 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.942/PUN./2024 Assessment Year 2020-2021 Maharaja Multi State Co.op Credit Society Ltd., Jijai The Income Tax Officer, Ward-3, Laxminagar, Phaltan, Manjunath Manor Building, vs SATARA – 415 523. SATARA - 415 001. State of Maharashtra. Maharashtra. PAN AABAM7354D Appellant Respondent For Assessee : Shri Kishor B. Phadke For Revenue : Shri Ramnath P Murkunde Date of Hearing : 27.08.2024 Date of Pronouncement : 28.08.2024 ORDER PER SATBEER SINGH GODARA, J…

Late Indira Gandhi Nagri Sahakari Pat Purwatha Sanstha Maryadit, Akola vs. ITO, Ward-2, Akola

In the result, appeal filed by the assessee is allowed

ITA 367/NAG/2023[2018-19]Status: DisposedITAT Nagpur21 Aug 2024AY 2018-19

Bench: Shri V. Durga Rao

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe

Section 234BSection 234CSection 80Section 80(2)(d)Section 80P(2)(a)Section 80P(2)(d)Section 80p(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER S.M.C. MATTER ITA no.367/Nag./2023 (Assessment Year : 2018–19) Late Indira Gandhi Nagri Sahakari Pat Purwatha Sanstha Maryadit Bus Stand road, Near Shanti Hospital ……………. Appellant Telhara Dist. Akola, 444 108 PAN – AAAAL9686Q v/s Income Tax Officer ……………. Respondent Ward–2, Akola Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 13/08/2024 Date of Order – 21/08/2024 O R D E R PER V. DURGA RAO, J.M. The present appeal has been filed by the assessee challenging the impugned order dated 22…

Vividhoddesha Prathamika Grameena Krashi Sahakara Sangha Niyamita Targod, Sirsi vs. Income Tax Officer, Ward-1, Sirsi

ITA 1106/BANG/2024[2018-19]Status: DisposedITAT Bangalore21 Aug 2024AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2018-19

For Appellant: Shri Prakash Hegde, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment year : 2018-19 Vividhoddesha Prathamika Grameena Vs. The Income Tax Officer, Krashi Sahakara Sangha Niyamita, Ward 1, Targod. Sirsi. 581 402. Sirsi. PAN : AABAH 1070P APPELLANT RESPONDENT Appellant by : Shri Prakash Hegde, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 31.07.2024 Date of Pronouncement : 21.08.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee against the order dated…

Mit Niketan A Chs Ltd, Mumbai vs. Assistant Director Income Tax, Mumbai

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

ITA 2937/MUM/2024[2021-22]Status: DisposedITAT Mumbai20 Aug 2024AY 2021-22

Bench: Ms Padmavathy S, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Siddharth Parakh, ARFor Respondent: Shri Sridhar G. Menon, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “J (SMC)” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI SANDEEP SINGH KARHAIL, JM I.T.A. No. 2936/Mum/2024 (Assessment Year: 2020-21) I.T.A. No. 2937/Mum/2024 (Assessment Year: 2021-22) Mit Niketan A CHS Ltd. Asst. Director of Income Tax 90 Feet Road, Thakur Complex, / Centralized Processing Cell, Kandivali (East), Bangalore/ ITO, Ward- Vs. Mumbai-400101. 42(1)(3), Kautilya Bhavan, Mumbai-400043. PAN : AADAM9531A Appellant) : Respondent) Appellant/Assessee by : Shri Siddharth Parakh, AR Revenue/Respondent by : Shri Sridhar G. Menon, Sr. DR Date of Hearing : 08.08.2024 Date…

Mit Niketan A Chs Ltd, Mumbai vs. Assistant Director of Income Tax, Mumbai

ITA 2936/MUM/2024[2020-21]Status: DisposedITAT Mumbai20 Aug 2024AY 2020-21

Bench: Ms Padmavathy S, Am & Shri Sandeep Singh Karhail, Jm

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “J (SMC)” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI SANDEEP SINGH KARHAIL, JM I.T.A. No. 2936/Mum/2024 (Assessment Year: 2020-21) I.T.A. No. 2937/Mum/2024 (Assessment Year: 2021-22) Mit Niketan A CHS Ltd. 90 Feet Road, Thakur Complex, Kandivali (East), Mumbai-400101. PAN : AADAM9531A Asst. Director of Income Tax / Centralized Processing Cell, Vs. Bangalore/ITO, Ward- 42(1)(3), Kautilya Bhavan, Mumbai-400043. Appellant) Appellant/Assessee by Revenue/Respondent by Date of Hearing Date of Pronouncement : Shri Siddharth Parakh, AR : Shri Sridhar G. Menon, Sr. DR : 08.08.2024…

Income Tax Officer, Pune vs. Vishwakarmasarkshankamgarsahakari Patsanstha Maryadit, Pune

In the result, appeal of the Revenue in ITA

ITA 451/PUN/2024[2018-19]Status: DisposedITAT Pune09 Aug 2024AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita Nos.450 & 451/Pun/2024 िनधा"रण वष" / Assessment Years:2017-18 &2018-19 The Income Tax Officer, V Vishwakarma Sarkshan Pune. S Kamgar Sahakari Patsanstha Maryadit, 185, Vishwakarma Bhuwan, Shaniwar Peth, Pune – 411030 Pan: Aaajv0492M Appellant/ Revenue Respondent /Assessee Cross Objection Nos.23 & 24/Pun/2024 (Arising Out Of Ita Nos.450 & 451/Pun/2024) िनधा"रणवष" / Assessment Years: 2017-18 & 2018-19 Vishwakarma Sarkshan V The Income Tax Kamgar Sahakari Patsanstha S Officer, Maryadit, 185, Vishwakarma Pune. Bhuwan, Shaniwar Peth, Pune – 411030 Pan: Aaajv0492M Appellant/ Revenue Respondent / Assessee Assessee By Shri S.N.Puranikh – Ar Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 07/08/2024 Date Of Pronouncement 09/08/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: The Revenue Has Filed Two Appeals For Two Separate Assessment Years I.E.2017-18 & 2018-19 Against Two Separate Orders Of

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

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.450 & 451/PUN/2024 िनधा"रण वष" / Assessment Years:2017-18 &2018-19 The Income Tax Officer, V Vishwakarma Sarkshan Pune. s Kamgar Sahakari Patsanstha Maryadit, 185, Vishwakarma Bhuwan, Shaniwar Peth, Pune – 411030 PAN: AAAJV0492M Appellant/ Revenue Respondent /Assessee Cross Objection Nos.23 & 24/PUN/2024 (arising out of ITA Nos.450 & 451/PUN/2024) िनधा"रणवष" / Assessment Years: 2017-18 & 2018-19 Vis…