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

Income Tax Officer, Pune vs. Vishwakarma Sarkshan Kamgar Sahakari Patsanstha Maryadit, Pune

In the result, appeal of the Revenue in ITA

ITA 450/PUN/2024[2017-18]Status: DisposedITAT Pune09 Aug 2024AY 2017-18

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…

Bharti Maind Nagri Sahakari Pat Sanstha, Yavatmal vs. Income Tax Office, National E Assessment, New Delhi

In the result, appeal filed by the assessee for the assessment year

ITA 160/NAG/2023[2020-21]Status: DisposedITAT Nagpur08 Aug 2024AY 2020-21

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

For Appellant: Shri P.M. GandhiFor Respondent: Shri Kailash C. Kanojiya

Section 234ASection 80PSection 80P(2)(a)

…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.159 and 160/Nag./2023 (Assessment Year : 2018–19 and 2020–21) Bharti Maind Nagri Sahakari Pat Sanstha At Moti Nagar, Pusad, Taluka Pusad ……………. Appellant Dist. Yavatmal 445 204 PAN – AAATB8670P v/s Income Tax Officer ……………. Respondent National e–assessment Centre, Delhi Assessee by : Shri P.M. Gandhi Revenue by : Shri Kailash C. Kanojiya Date of Hearing – 05/08/2024 Date of Order – 08/08/2024 O R D E R PER V. DURGA RAO, J.M. The present appeals have been filed by th…

Bharti Maind Nagri Sahakari Pat Sanstha, Yavatmal vs. Income Tax Officer, National E Assessment, Yavatmal

In the result, appeal filed by the assessee for the assessment year

ITA 159/NAG/2023[2018-19]Status: DisposedITAT Nagpur08 Aug 2024AY 2018-19

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

For Appellant: Shri P.M. GandhiFor Respondent: Shri Kailash C. Kanojiya

Section 234ASection 80PSection 80P(2)(a)

Taluk Gopalpur Samabay Krishi Unnayan Samity Limited., Medinipur vs. ITO, Ward No-27(3), Haldia

In the result, the appellant fails with respect to ground no

ITA 1152/KOL/2023[2018-19]Status: DisposedITAT Kolkata07 Aug 2024AY 2018-19

Bench: Pradip Kumar Choubey & Sri Sanjay Awasthi

Section 80PSection 80P(2)(d)

…आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री संजय अवस्थी, लेखा सदस्य के समक्ष Before PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 1152/KOL/2023 Assessment Year: 2018-19 Taluk Gopalpur Samabay Krishi Unnayan Samity Limited......Appellant [PAN: AADAT 6430 H] Vs. ITO, Ward-27(3), Haldia........................................................Respondent Appearances: Assessee represented by: Siddharth Agarwal, Adv. & Silpi Mukherjee, Adv. Department repres…

The Khedbrahma Taluka Primary Teachers Co.Op. Credit Society Ltd., Himatnagar vs. The Income Tax Officer, Ward-1, Himatnagar

In the result, appeal of the assessee in ITA no

ITA 115/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad01 Aug 2024AY 2018-19

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad , Which

For Appellant: Shri Rushin Patel, ARFor Respondent: Ms. Bhavnasingh Gupta, Sr. D.R

Section 143(3)Section 250Section 253(3)Section 80P(2)(d)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD DIVISION BENCH, “A” BENCH,AHMEDABAD Before: Shri Ramit Kochar, Accountant Member & Shri T R Senthil Kumar, Judicial Member Assessment Year 2018-19 The Khedbrahma The Income Tax Taluka Primary Officer, Ward-1 Teachers Co-operative Himatnagar Credit Society Limited v. Income Tax Station Road, Near Office, Near Dave Hospital, Gandhi Town Khedbrahma-383255 Hall, SH-76A, Gujarat Sabarkanta, PAN: AABTT2489D Himatnagar- (Appellant) 383001, Gujarat (Respondent) Assessee by: Shri Rushin Patel, AR Revenue by: Ms. Bhavnasingh Gupta, Sr. D.R. Date of hearing : 31-07-2024 Date of…

Bellare C A Bank Ltd., Bellare vs. Income Tax Officer, Ward-1, Puttur

ITA 272/BANG/2024[2017-18]Status: DisposedITAT Bangalore30 Jul 2024AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru

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

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.272/Bang/2024 Assessment year : 2017-18 Bellare C A Bank Ltd., No.4, Bellare PACS Ltd., Peruvaje Kodiyala Sullia D K Bellare – 574 211. PAN: AAALB 0130E APPELLANT Vs. The Income Tax Officer, Ward 1, Puttur. RESPONDENT Appellant by : Smt. Sheetal Borkar, Advocate Respondent by : Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 12.07.2024 Date of Pronouncement : 30.07.2024 ORDER Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by t…

Kavu Primary Agricultural Credit Co-Operative Society, Puttur vs. Income Tax Officer, Ward-1, Puttur

ITA 580/BANG/2024[2020-21]Status: DisposedITAT Bangalore29 Jul 2024AY 2020-21

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Ms. Lakshmi S., AdvocateFor Respondent: Shri Srinath S., Jt.CIT(DR)(ITAT), Bengaluru

Section 2(19)Section 80Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 577 to 580/Bang/2024 Assessment years : 2016-17 to 2018-19 & 2020-21 Kavu Primary Agricultural Vs. The Income Tax Officer, Credit Cooperative Society, Ward 1, 01, Kavu Vyavasaya Seva Puttur. Sahakari Bank Ltd., Post Kavu Madnur. Puttur - 574 223. PAN : AACAK 7218B APPELLANT RESPONDENT Appellant by : Ms. Lakshmi S., Advocate Respondent by : | Shri Srinath S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 08.05.2024 Date of Pronouncement : 29.07.2024 ORDER Per…

Mp State Cooperative Dairy Federation Limited, Bhopal vs. ACIT Bhopal, Bhopal

In the result, the appeal for A

ITA 115/IND/2024[2020-21]Status: DisposedITAT Indore26 Jul 2024AY 2020-21

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

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

…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.114 & 115/Ind/2024 (Assessment Year: 2018-19 & 2020-21) MP State Co-operative Dairy ACIT Federation Ltd. Bhopal Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AAAAM0306Q Assessee by Shri Ashish Goyal & N.D. Patwa, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.07.2024 Date of Pronouncement 26.07.2024 O R D E R Per Vijay Pal Rao, JM : These two appeals by assessee are directed against two separate…

Mp State Co-Operative Dairy Federation Limited, Bhopal vs. ACIT, Bhopal

In the result, the appeal for A

ITA 114/IND/2024[2018-19]Status: DisposedITAT Indore26 Jul 2024AY 2018-19

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

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

Dirbadevi Sahakari Patpedi Ltd, Mumbai vs. Income Tax Officer, War 27(1)(1), Mumbai

ITA 2094/MUM/2024[2020-21]Status: DisposedITAT Mumbai26 Jul 2024AY 2020-21

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI RAHUL CHAUDHARY, JM Ι.Τ.Α. No. 2094/Mum/2024 (Assessment Year: 2020-21) Dirbadevi Sahakari Patpedi Ltd. No.1/Shree Datta Digamber CHS, Pant Nagar, Ghatkopar(E), Mumbai-400075 PAN : AAATD7003Q ITO, Ward-27(1)(1), Room No. 406, 4th Floor, Tower Vs. No.6, Vashi Station Complex, Vashi-400703. Assessee) Respondent) Assessee/Appellant by Shri Rashmikant Modi & Ms. Ketki Rajeshirke, CA Revenue/Respondent by Smt. Mahita Nair, Sr. DR Date of Hearing 15.07.2024 Date of Pronouncement 26.07.2024 ORDER Per Padmavathy S, AM: This appeal by…

M/S. Splendor Complex Chs Ltd., Mumbai vs. PCIT Circle 41(4)(1), Mumbai

In the result the appeal filed by the assessee is allowed

ITA 2036/MUM/2024[2018-19]Status: DisposedITAT Mumbai25 Jul 2024AY 2018-19

Bench: Smt Renu Jauhri & Shri Pavan Kumar Gadalem/S Splendor Complex Vs. Pr. Cit – 41 Circle 41(4)(1) Chs Ltd., Room No. 541, Kautilya Cts No.1, Part Of Village, Bhavan, C-41 To C-43, Majas Depot, Jogeshwari G Block, Bkc, Bandra Vikhroli Link Road, (E), Mumbai – 400051. Andheri (E), Mumbai – 400 060. Pan/Gir No. Aalas9136K (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Appellant By Shri. Paresh Gohil, Ca Respondent By Ms.Jancy Elizabeth Rani. Sr.Dr & Shri K. C Selvamani, Cit Dr सुनवाई की तारीख/Date Of Hearing 23.07.2024 घोषणा की तारीख/Date Of Pronouncement 25.07.2024 Order Per Renu Jauhri, Am: “ The Appeal Is Filed By The Assessee Against The Order Of Pr. Commissioner Of Income Tax – 41, Mumbai (In Short “Pr. Cit”), Passed U/S 263 Of The Act Income Tax Act, 1961 (In Short “The Act”). The Assessee Has Raised The Following Grounds Of Appeal:

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “H (SMC)”BENCH MUMBAI BEFORE SMT RENU JAUHRI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s Splendor Complex Vs. Pr. CIT – 41 Circle 41(4)(1) Chs Ltd., Room No. 541, Kautilya CTS No.1, Part of Village, Bhavan, C-41 to C-43, Majas Depot, Jogeshwari G Block, BKC, Bandra Vikhroli Link Road, (E), Mumbai – 400051. Andheri (E), Mumbai – 400 060. PAN/GIR No. AALAS9136K (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Appellant by Shri. Paresh Gohil, CA Respondent by Ms.Jancy Elizabeth Rani. Sr.DR & Shri K. C Selvamani, CIT DR सुनवाई की तारीख/Date of Hearing 23.07.2024…

Sadhana Sahakari Patpedhi Limited, Palghar vs. CIT(A), NFAC, Delhi

ITA 55/MUM/2024[2017-18]Status: DisposedITAT Mumbai23 Jul 2024AY 2017-18

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Shri Unmesh J NarvekarFor Respondent: ShriDr. Kishore Dhule - CIT DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA 55/Mum/2024 (Assessment year : 2017-18) Sadhana Sahakari Patpedhi vs CIT-APPEAL, NFAC, DELHI Limited, Sadhana Bhavan, Acton, Sador, Vasai West, Dist : Palghar-401 201 PAN : AABASO562K APPELLANT RESPONDENT Assessee by : Shri Unmesh J Narvekar Respondent by : ShriDr. Kishore Dhule - CIT DR Date of hearing : 28/05/2024 Date of pronouncement : 23/ 07/2024 O R D E R PER ANIKESH BANERJEE, J.M: Instant appeal of the assessee is preferred against the order of the…

Sree Kanyaka Mutually Aided Co-Op Thrift Credit and Marketg. Society Limited, Hindupur vs. Income Tax Officer, Ward 1, Hindupur

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

ITA 224/HYD/2024[2018-19]Status: DisposedITAT Hyderabad22 Jul 2024AY 2018-19

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia

For Appellant: Shri D. Shree Raksha, CAFor Respondent: Shri Shakeer Ahamed, DR

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

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER ITA No.224/Hyd/2024 and ITA No.602/Hyd/2024 Assessment Years: 2018-19 and 2020-21 Sree Kanyaka Mutually Aided Vs. The Income Tax Officer, Ward – 1, Co-op Thrift Credit and Hindupur. Marketing Society Limited, Hindupur. PAN : AANAS8503L (Appellant) (Respondent) Assessee by: Shri D. Shree Raksha, CA Revenue by: Shri Shakeer Ahamed, DR Date of hearing: 03.07.2024 Date of pronouncement: 22.07.2024 O R D E R PER BENC…

The Erode City Municipal Corporation Emp Co-Op T& C Limited, Chennai vs. ITO, Ward 1 (1), Erode

In the result, the appeal in ITA No

ITA 510/CHNY/2024[2020-21]Status: DisposedITAT Chennai22 Jul 2024AY 2020-21

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.509 & 510/Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021)

For Appellant: Ms. G. Vardini Karthik, AdvocateFor Respondent: Shri ARV Srinivasan, IRS, Addl. CIT

Section 119(2)(b)Section 139(1)Section 139(4)Section 143(1)Section 143(2)Section 2(6)Section 80ASection 80PSection 80P(2)(a)

…आयकर अपीलीय अिधकरण ‘ए’’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी मनु कुमार िग"र, "ाियक सद" के सम"। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ ITA No.509 & 510/Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021) The Erode City Municipal Corporation Vs. The Assessing Officer, Emp Co-op T & C Limited K831 Ward 1(1) Munipical Shopping Complex, Erode Kamaraj Road, Erode 638 001. [PAN: AAEAT 4519Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms…

The Erode City Municipal Corporation Emp Co-Op T& C Limited, Erode vs. ITO, Ward 1(1), Erode

In the result, the appeal in ITA No

ITA 509/CHNY/2024[2018-19]Status: DisposedITAT Chennai22 Jul 2024AY 2018-19

For Appellant: Ms. G. Vardini Karthik, AdvocateFor Respondent: Shri ARV Srinivasan, IRS, Addl. CIT

Section 119(2)(b)Section 139(1)Section 139(4)Section 143(1)Section 143(2)Section 2(6)Section 80ASection 80PSection 80P(2)(a)

Alnavar Credit Souhardha Co-Operative Limited, Alnavar vs. Income Tax Officer, Ward-1(1), Hubli

ITA 738/BANG/2024[2020-21]Status: DisposedITAT Bangalore28 Jun 2024AY 2020-21

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2020-21

For Appellant: Ms. Shreeraksha, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2020-21 Alnavar Credit Souhardha Vs. The Income Tax Officer, Co-operative Ltd., Ward 1(1), 01, Indira Nagar, Alnavar, Hubli. Alnavar – 581 103. PAN : AADAA 0459P APPELLANT RESPONDENT Appellant by : Ms. Shreeraksha, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 30.05.2024 Date of Pronouncement : 28.06.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee against order dated 23.02…

Hariyaali Urban Co-Op Credit Society Ltd, Shahada vs. ITO, Ward 1, Dhule

ITA 862/PUN/2024[2017-18]Status: DisposedITAT Pune27 Jun 2024AY 2017-18

Bench: Ms. Astha Chandra & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.862/Pun/2024 िनधा"रण वष" / Assessment Year : 2017-18 Hariyaali Urban Co-Op V The Income Tax Officer, Credit Society Ltd., S Ward-1, Dhule. Plot No.9, Krishna Kunj Colony, Near Vrundavan Nagar, Shahada, Maharashtra – 425409. Pan: Aaaah2547J Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Ganesh Budruk – Dr Date Of Hearing 25/06/2024 Date Of Pronouncement 27/06/2024 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(Appeal)[Nfac], U/Sec.250 Of The Act Dated 31.03.2024.The Assessee Has Raised Following Grounds Of Appeal : “1. The Learned Cit(A) Erred In Confirming The Disallowance Of Deduction U/S 80P(2)(A)(Ia) Of Rs.30,81,067 Made By The A.O In Respect Of Interest Earned On Deposits Made With The Nationalized Bank Without Appreciating That The Said Disallowance Was Not Justified In Law & On Facts. Hariyaali Urban Co-Op Credit Society Ltd., Shahada [A]

Section 143(3)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.862/PUN/2024 िनधा"रण वष" / Assessment Year : 2017-18 Hariyaali Urban Co-op V The Income Tax Officer, Credit Society Ltd., s Ward-1, Dhule. Plot No.9, Krishna Kunj Colony, Near Vrundavan Nagar, Shahada, Maharashtra – 425409. PAN: AAAAH2547J Appellant/ Assessee Respondent / Revenue Assessee by None Revenue by Shri Ganesh Budruk – DR Date of hearing 25/06/2024 Date of pronouncement 27/06/2024 आदेश/ ORD…

P P Pandurang Gramin Bigarsheti Sahakari Patsanstha Maryadit, Nashik vs. Assessment Unit, Income Tax Department, Delhi

ITA 854/PUN/2024[Assessment year 2020-21]Status: DisposedITAT Pune26 Jun 2024

Bench: Ms. Astha Chandra & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.854/Pun/2024 िनधा"रण वष" / Assessment Year : 2020-21 P P Pandurang Gramin V The Assessment Unit, Bigarsheti Sahakari S Income Tax Department, Patsanstha Maryadit, Delhi. 1, Ramnagar, Niphad, Maharashtra – 422001. Pan: Aaaap7456J Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Ganesh Budruk – Dr Date Of Hearing 24/06/2024 Date Of Pronouncement 26/06/2024 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(Appeal)[Nfac], U/Sec.250 Of The Act Dated 12.03.2024.The Assessee Has Raised Following Grounds Of Appeal : “1. On The Facts & In The Prevailing Circumstances Of The Case & In Law, The Learned Cit Appeal, Erred In Disallowing The Deduction Of Rs.41,65,363/- On Account Of Interest Income Earned Out Of Fixed Deposit With Cooperative/ Nationalised Bank & Which Is Eligible For P P Pandurang Gramin Bigarsheti Sahakari Patsanstha Maryadit [A]

Section 143(3)Section 250Section 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 MS. ASTHA CHANDRA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.854/PUN/2024 िनधा"रण वष" / Assessment Year : 2020-21 P P Pandurang Gramin V The Assessment Unit, Bigarsheti Sahakari s Income Tax Department, Patsanstha Maryadit, Delhi. 1, Ramnagar, Niphad, Maharashtra – 422001. PAN: AAAAP7456J Appellant/ Assessee Respondent / Revenue Assessee by None Revenue by Shri Ganesh Budruk – DR Date of hearing 24/06/2024 Date of pronouncement 26/06/2024 आदेश/ ORDER PER DR.…

Kamal Co-Op Hsg Society Ltd, Mumbai vs. Income Tax Ward 19(2)(2), Mumbai

In the result, the appeal is allowed

ITA 4796/MUM/2023[2021-22]Status: DisposedITAT Mumbai26 Jun 2024AY 2021-22

Bench: Shri Amit Shukla & Shri Ratnesh Nandan Sahayassessment Year: 2021-22 M/S. Kamal Co-Op Hsg Income Tax Ward Society Ltd. 19(2)(2) 69, Kamal Society, Room No.608, Vs. 6Th Floor, Walkeshwar Road, Mumbai - 400006 Piramal Chambers, Pan: Aaaak0570C Lalbaug, Mumbai - 400012 (Appellant) (Respondent) Present For: Assessee By : None Revenue By : Shri P.D. Chougule (Addl. Cit), Sr. D.R. Date Of Hearing : 22 . 05 . 2024 Date Of Pronouncement : 26 . 06 . 2024 O R D E R Per: Ratnesh Nandan Sahay: 1. This Appeal Has Been Filed Against The Order Of The Ld. Cit Appeal Passed U/S 250 Of The Income Tax Act [The ‘Act’ In Short] Vide Din & Order No. Itba/Nfac/S/250/2023-24/1058240824(1) Dated 26/11/2023 For The Assessment Year 2021-22. 2. The Following Grounds Of Appeal Have Been Raised:

For Appellant: NoneFor Respondent: Shri P.D. Chougule (Addl. CIT), SR. D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2021-22 M/s. Kamal Co-op HSG Income Tax Ward Society Ltd. 19(2)(2) 69, Kamal Society, Room No.608, Vs. 6th Floor, Walkeshwar Road, Mumbai - 400006 Piramal Chambers, PAN: AAAAK0570C Lalbaug, Mumbai - 400012 (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Shri P.D. Chougule (Addl. CIT), SR. D.R. Date of Hearing : 22 . 05 . 2024 Date of Pronouncement : 26 . 06 . 2024 O R D E R Per: Ratnesh Nandan Sahay, Accountant Member: 1. T…

Usha Janakalyan Nagar Chs Ltd, Mumbai vs. The Income Tax Officer-30 (1) (1), Mumbai

In the result, all the four appeals filed by the assessee which are under consideration are allowed on the same terms

ITA 4763/MUM/2023[2014-15]Status: DisposedITAT Mumbai26 Jun 2024AY 2014-15

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhriassessment Year: 2013-14 Assessment Year: 2014-15 Assessment Year: 2018-19 Assessment Year: 2019-20

For Appellant: Shri Kunal Dilip Lunawat, A.RFor Respondent: Shri Nagnath Pasale, D.R

Section 143(1)Section 154Section 250Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER Assessment Year: 2013-14 Assessment Year: 2014-15 Assessment Year: 2018-19 Assessment Year: 2019-20 M/s. Usha Janakalyan Nagar The Income Tax CHS Ltd., Officer-30(1)(1), 211, Kharodi, Marver Road, Kautilya Bhavan, Vs. Malad (West), Bandra Kurla Complex, Mumbai - 400 095 Bandra (East), PAN: AAAAU1039J Mumbai – 400 051 (Appellant) (Respondent) Present for: Assessee by : Shri Kunal Dilip Lunawat, A.R. Revenue by : Shri Nagnath Pasale, D.R. Date of Hearing…