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

Usha Janakalyan Nagar Chs Ltd, Mumbai vs. The Income Tax Officer-41 (3) (4), Mumbai

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

ITA 4762/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Jun 2024AY 2018-19

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…

Usha Janakalyan Nagar Chs Ltd, Mumbai vs. The Centralized Processing Center, Bangalore

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

ITA 4761/MUM/2023[2019-20]Status: DisposedITAT Mumbai26 Jun 2024AY 2019-20

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)

Junnar Taluka Audyogic Sahakari Vasahat Ltd, Junnar vs. ITO, Ward 10(5), Pune

In the result, appeal of the assessee is allowed

ITA 904/PUN/2024[2016-17]Status: DisposedITAT Pune24 Jun 2024AY 2016-17

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.904/Pun/2024 िनधा"रण वष" / Assessment Year : 2016-17 Junnar Taluka Audyogic V The Income Tax Officer, Sahakari Vasahat Ltd., S Ward-10(5), Pune. A.P.Kandali Narayangaon, Nashikroad, Tal: Junnar Kandali, Pune- 410504. Pan: Aabaj1277E Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri Rajesh Gawali – Addl.Cit(Dr) Date Of Hearing 20/06/2024 Date Of Pronouncement 24/06/2024 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 13.03.2024. The Assessee Has Raised Following Grounds Of Appeal : “On Issue Of Addition Of Rs.29,96,106/- U/S 80P(2)(D) Of Income Tax Act : 1. On The Facts & In The Circumstances Of The Case & In Law The Learned Commissioner Of Appeals Erred In Sustaining Addition Of Junnar Taluka Audyogic Sahakari Vasahat Ltd., [A]

Section 250Section 80PSection 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.904/PUN/2024 िनधा"रण वष" / Assessment Year : 2016-17 Junnar Taluka Audyogic V The Income Tax Officer, Sahakari Vasahat Ltd., s Ward-10(5), Pune. A.P.Kandali Narayangaon, NashikRoad, Tal: Junnar Kandali, Pune- 410504. PAN: AABAJ1277E Appellant / Assessee Respondent / Revenue Assessee by None. Revenue by Shri Rajesh Gawali – Addl.CIT(DR) Date of hearing 20/06/2024 Date of pronouncement 24/06/2024 आदे…

Shri Ganesh Urban Cooperative Credit Society Limited, Aurangabad vs. Income Tax Officer, Ward-1(1), Aurangabad

In the result, appeal of the assessee is partly allowed

ITA 196/PUN/2024[2017-18]Status: DisposedITAT Pune21 Jun 2024AY 2017-18

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.196/Pun/2024 िनधा"रण वष" / Assessment Year:2017-18 Shri Ganesh Urban V The Income Tax Officer, Cooperative Credit Society S Ward-1(1), Aurangabad. Limited, Main Market, Sarafa Galli, Sillod, Auranbabad – 431112. Pan: Aagas6006D Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Arvind Desai – Dr Date Of Hearing 13/06/2024 Date Of Pronouncement 21/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Under Section 250 Of The Act, Dated 05.12.2023 For The A.Y.2017-18. The Assessee Has Raised The Following Grounds Of Appeal : “Being Aggrieved By The Order Of Ld. Cit (A), Income Tax Department, Nfac U/S. 250 Of The It Act, 1961 Vide Order No.Itba/Nfac/S/250/2023-24/1058480083(1), Dated 05/12/2023. The Said Order Is Passed By Dismissing Appeal Filed By The Appellant Society Against The Order Passed By The Assessing Officer Ward 1(4), Aurangabad, [Now Ward 1(1), Aurangabad] Hence The Appellant Society Shri Ganesh Urban Cooperative Credit Society Limited [A]

Section 143(3)Section 234BSection 250Section 69ASection 80Section 80P(2)(a)

…।आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.196/PUN/2024 िनधा"रण वष" / Assessment Year:2017-18 Shri Ganesh Urban V The Income Tax Officer, Cooperative Credit Society s Ward-1(1), Aurangabad. Limited, Main Market, Sarafa Galli, Sillod, Auranbabad – 431112. PAN: AAGAS6006D Appellant/ Assessee Respondent /Revenue Assessee by None Revenue by Shri Arvind Desai – DR Date of hearing 13/06/2024 Date of pronouncement 21/06/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOT…

The Ismailia Urban Co-Op Society Ltd., Yavatmal vs. Income Tax Officer Ward 1, Income Tax Officer, Ward-1

ITA 122/NAG/2023[2018-19]Status: DisposedITAT Nagpur18 Jun 2024AY 2018-19

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

For Appellant: Shri Naresh Jakhotia, CAFor Respondent: Shri Surjit Kumar Saha, Sr.DR

Section 143(3)Section 70PSection 8Section 80PSection 80P(2)(a)Section 80P(2)(c)

…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.122/Nag./2023 (Assessment Year : 2018-19) The Ismailia Urban Co-Op Society, Yavatmal ……………. Appellant PAN – AAAAT1437F v/s Income Tax Officer ……………. Respondent Ward-1 Assessee by : Shri Naresh Jakhotia, CA Revenue by : Shri Surjit Kumar Saha, Sr.DR Date of Hearing – 18/06/2024 Date of Order – 18/06/2024 O R D E R PER K.M.ROY, A.M. The present appeal has been preferred by the assessee challenging the impugned order dated 12/02/2021, passed under section 143(3) of the…

Backbay Premises Co-Op Society Ltd., Mumbai vs. National Faceless Appeal Centre, Delhi

In the result, the appeals are allowed

ITA 4146/MUM/2023[2014-15]Status: DisposedITAT Mumbai14 Jun 2024AY 2014-15

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri B R Baskaran, Hon’Ble

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Ashok Kumar Ambastha

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

…sessee which was a co-operative housing society as in the present case and the investment was made with various co-operative banks. 16. The CIT(A) has relied upon the decision of Hon'ble Supreme Court in Totgar's Co-operative Sale Society Ltd. vs ITO, [2010] 322 ITR 282 (SC). We have gone through the same. That was a case of an assessee which was a co- operative society providing credit facility to its members and also marketing the agricultural produce of its members. The assessee in that case had invested surplus funds in short term deposits with banks and government securities. The substantial question of law…

Backbay Premises Co-Op Society Ltd., Mumbai vs. National Faceless Assement Centre, Delhi

In the result, the appeals are allowed

ITA 4144/MUM/2023[2015-16]Status: DisposedITAT Mumbai14 Jun 2024AY 2015-16

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri B R Baskaran, Hon’Ble

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Ashok Kumar Ambastha

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

The Rampur Rural Coop. Bank Ltd., Ludhiana vs. Pr. CIT-1, Ludhiana

ITA 433/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh10 Jun 2024AY 2017-18

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum, CIT, DR

Section 139(1)Section 143(3)Section 263Section 80P

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 433/CHD/2022 िनधा"रण वष" / Assessment Year : 2017-18 The Rampur Rural Coop. Bank Ltd. बनाम The Pr. CIT-1 Village Rampur Tehsil Payal, Ludhiana Dist: Ludhiana141418 "ायी लेखा सं./PAN NO: AAAAT3580D अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Smt.…

Rupmata Zilla Nagari Sahakari Patsanstha Ltd., Osmanabad vs. Income Tax Officer, Ward-1, Latur (Neac), Latur

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

ITA 257/PUN/2024[AY.2018-19]Status: DisposedITAT Pune05 Jun 2024

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.257/Pun/2024 िनधा"रण वष" / Assessment Year: 2018-19 Rupmata Zilla Nagari Sahakari Vs. Ito, Ward-1, Latur. Pathsanstha Ltd., Samarth Nagar, Osmanabad, Osmanabad- 413501. Pan : Aaaar9677H Appellant Respondent Assessee By : Shri Pratik Sandbhor Revenue By : Shri Sourabh Nayak Date Of Hearing : 27.05.2024 Date Of Pronouncement : 05.06.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 18.12.2023 Passed By Ld Cit(A)/Nfac, Delhi For The Assessment Year 2016-17. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & In The Circumstances Of The Case & In Law The Ld. Cit(A) Ought To Have Granted Sufficient Opportunity To The Appellant Before Passing An Exparte Order 2. On The Facts & In The Circumstances Of The Case & In Law The Appellant May Be Granted An Opportunity To File Its Submission Before The Cit(A) 3. On The Facts & In The Circumstances Of The Case & In Law The Assessing Officer Erred In Assessing The Total Income At Rs. 4,69,37,065/-

For Appellant: Shri Pratik SandbhorFor Respondent: Shri Sourabh Nayak

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.257/PUN/2024 िनधा"रण वष" / Assessment Year: 2018-19 Rupmata Zilla Nagari Sahakari Vs. ITO, Ward-1, Latur. Pathsanstha Ltd., Samarth Nagar, Osmanabad, Osmanabad- 413501. PAN : AAAAR9677H Appellant Respondent Assessee by : Shri Pratik Sandbhor Revenue by : Shri Sourabh Nayak Date of hearing : 27.05.2024 Date of pronouncement : 05.06.2024 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 18.12.2023 pas…

Yashwant Nagari Sahakari Patsanstha Maryadit, Pune vs. ITO Ward 10(1) Pune, Pune

In the result, appeal of the assessee is allowed

ITA 644/PUN/2024[2017-18]Status: DisposedITAT Pune04 Jun 2024AY 2017-18

Bench: AND SHRI VINAY BHAMORE (Judicial Member)

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

…।आयकरअपीलीयअिधकरण ”बी” "ायपीठपुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFOREDR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.644/PUN/2024 िनधा"रण वष" / Assessment Year: 2017-18 Yashwant Nagari Sahakari The Income Tax Officer, Patsanstha Maryadit, V Ward-10(1), Pune. Yashwant, Pimpalwandi, s Taluka Junnar, Dist.Pune, Maharashtra – 412210. PAN: AAAAY0450F Appellant/ Revenue Respondent /Assessee Assessee by Shri Abhay A Avchat – AR Revenue by Shri Sourabh Nayak, IRSAddl.CIT(DR) Date of hearing 30/05/2024 Date of pronouncement 04/06/2024…

Talegaon Nagari Sahakari Patsanstha Limited, Pune vs. Income Tax Officer Ward-9(3), Pune

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

ITA 743/PUN/2024[2020-21]Status: DisposedITAT Pune03 Jun 2024AY 2020-21

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita No.743/Pun/2024 "नधा"रण वष" Assessment Year : 2020-21 Talegaon Nagari Sahakari Vs. Ito, Ward-9(3), Patsanstha Limited, Pune Bajar Peth, Talegaon Dabhade, Tal. Maval, Dist. Pune 410506 Maharashtra Pan : Aabat3160G Appellant Respondent

For Appellant: NoneFor Respondent: Shri Sourabh Nayak

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.743/PUN/2024 "नधा"रण वष" Assessment Year : 2020-21 Talegaon Nagari Sahakari Vs. ITO, Ward-9(3), Patsanstha Limited, Pune Bajar Peth, Talegaon Dabhade, Tal. Maval, Dist. Pune 410506 Maharashtra PAN : AABAT3160G Appellant Respondent Assessee by : None Revenue by : Shri Sourabh Nayak Date of hearing : 03.06.2024 Date of pronouncement : 03.06.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the orde…

Shree Kalika Devi Nagari Sahakari Pat Sanstha Maryadit Karad, Karad vs. ITO Ward 1, Satara

ITA 419/PUN/2024[2018-19]Status: DisposedITAT Pune03 Jun 2024AY 2018-19

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.419/Pun/2024 निर्धारण वर्ा / Assessment Year : 2018-19 Shree Kalika Devi Nagari Sahakari Pathsanstha Maryadit 6/1, Kasar Galli, Guruwar Peth, Karad Ta.: Karad, Dist.: Satara-415110 Pan: Aaaak3735D . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Income Tax Officer Ward-1, Satara . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mr Kishor Phadke [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 30/05/2024 घोषणा की तारीख / Date Of Pronouncement : 03/06/2024 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Is Filed U/S 253(1)(A) Of The Income Tax Act [‘The Act’] By The Assessee Challenging The Order Of National Faceless Appeal Centre, Delhi [‘Nfac/Cit(A)’] Din & Order Itba/Nfac/S/250/2023-24/1059407077(1) Dt. 05/01/2024 Passed U/S 250 Of The Act Which In Turn Arisen Out Of Order Of Assessment Dt. 15/06/2021 Passed U/S 143(3) Of The Act.

For Appellant: Mr Kishor Phadke [‘Ld. AR’]For Respondent: Mr Ramnath Murkunde [‘Ld. DR’]

Section 143(2)Section 143(3)Section 249(2)Section 250Section 250(6)Section 251Section 251(1)(a)Section 253(1)(a)Section 80P(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘A’ BENCH, PUNE BEFORE HON’BLE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.419/PUN/2024 निर्धारण वर्ा / Assessment Year : 2018-19 Shree Kalika Devi Nagari Sahakari Pathsanstha Maryadit 6/1, Kasar Galli, Guruwar Peth, Karad Ta.: Karad, Dist.: Satara-415110 PAN: AAAAK3735D . . . . . . . अपीलार्थी / Appellant बिधम / V/s. Income Tax Officer Ward-1, Satara . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Mr Kishor Phadke [‘Ld. AR’] Revenue by : Mr Ramnath Murkunde [‘Ld. DR’] सुनवाई की तारीख…

Kanifnath Gramin Bigar Sheti Sahakari Patsanstha Maryadit, Ahmednagar vs. Income Tax Officer Ward 2, Ahmednagar

ITA 392/PUN/2024[2018-19]Status: DisposedITAT Pune03 Jun 2024AY 2018-19

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.392/Pun/2024 निर्धारण वर्ा / Assessment Year : 2018-19 Kanifnath Gramin Bigar Sheti Sahakari Pathsanstha Maryadit At Post: Maldad, Tal.:Sangamner, Dist.: Ahmednagar-422608 Pan: Abbak1395E . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Income Tax Officer Ward-2, Ahmednagar . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mr Pramod Shingte [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 30/05/2024 घोषणा की तारीख / Date Of Pronouncement : 03/06/2024

For Appellant: Mr Pramod Shingte [‘Ld. AR’]For Respondent: Mr Ramnath Murkunde [‘Ld. DR’]

Section 143(2)Section 143(3)Section 250Section 250(6)Section 251Section 251(1)(a)Section 253(1)(a)Section 80P(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘A’ BENCH, PUNE BEFORE HON’BLE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.392/PUN/2024 निर्धारण वर्ा / Assessment Year : 2018-19 Kanifnath Gramin Bigar Sheti Sahakari Pathsanstha Maryadit At Post: Maldad, Tal.:Sangamner, Dist.: Ahmednagar-422608 PAN: ABBAK1395E . . . . . . . अपीलार्थी / Appellant बिधम / V/s. Income Tax Officer Ward-2, Ahmednagar . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Mr Pramod Shingte [‘Ld. AR’] Revenue by : Mr Ramnath Murkunde [‘Ld. DR’] सुनवाई की तारीख / D…

Mudur Vyavasaya Seva Sahakari Sangha Ltd., Udupi vs. Income Tax Officer, Ward-2, Udupi

ITA 78/BANG/2024[2017-18]Status: DisposedITAT Bangalore29 May 2024AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Shri Mahesh R. Uppin, AdvocateFor Respondent: Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru

Section 143(1)Section 18Section 40A(7)Section 43(2)Section 56Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2017-18 Mudur Vyavasaya Seva Sahakari Vs. The Income Tax Officer, Sangha Ltd., Ward 2, Mudur – 576 233. Udupi. Kundapura Taluk, Udupi District. PAN : AAAAM 5489N APPELLANT RESPONDENT Appellant by : Shri Mahesh R. Uppin, Advocate Respondent by : Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 28.03.2024 Date of Pronouncement : 29.05.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee again…

Rajat Apartments Co-Op. Housing Society Ltd., Mumbai vs. ACIT Circle 19(3), Mumbai

In the result, both the appeals of the assessee are allowed

ITA 4329/MUM/2023[2021-22]Status: HeardITAT Mumbai27 May 2024AY 2021-22

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singh

For Appellant: Shri Jayesh Dadia, C.A RevenueFor Respondent: Smt. Mahita Nair, Sr. DR

Section 143(1)Section 154Section 56Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No.4328 & 4329/MUM/2023 Assessment Year: 2020-21& 2021-22 Rajat Apartments Co-op Housing Assistant Commissioner of Society, Income Tax, Circle 19(3), 20, Rajat Apt., Mount Pleasant Vs. Mumbai Road, Malabar Hill, Mumbai – 400 006 (PAN:AAABR0118C) (Appellant) (Respondent) Present for: Assessee : Shri Jayesh Dadia, C.A Revenue : Smt. Mahita Nair, Sr. DR Date of Hearing : 09.05.2024 Date of Pronouncement : 27.05.2024 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: B…

Rajat Apartments Co.Op. Housing Society, Mumbai vs. ACIT Circle 19(3), Mumbai

In the result, both the appeals of the assessee are allowed

ITA 4328/MUM/2023[2020-21]Status: HeardITAT Mumbai27 May 2024AY 2020-21

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singh

For Appellant: Shri Jayesh Dadia, C.A RevenueFor Respondent: Smt. Mahita Nair, Sr. DR

Section 143(1)Section 154Section 56Section 80P(2)(d)

Saptagiri Pattina Souharda Sahakari Sangha Niyamitha Sindhanur, Sindhanur vs. Income Tax Officer, Ward-1, Raichur

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 593/BANG/2024[2018-19]Status: DisposedITAT Bangalore22 May 2024AY 2018-19

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Prasanna N Urala, AdvocateFor Respondent: Shri Srinath S., Jt.CIT(DR)(ITAT), Bengaluru

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 592 & 593/Bang/2024 Assessment year : 2017-18 M/s. Saptagiri Pattina Souharda Vs. The Income Tax Officer, Sahakari Sangha Niyamitha, Ward 1, Opp. Kudalasangameshwara Theatre, Raichur. Kushtagi Road, Raichur. Sindhanur – 584 128. PAN : AAPAS 4259K APPELLANT RESPONDENT Appellant by : Shri Prasanna N Urala, Advocate Respondent by : Shri Srinath S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 08.05.2024 Date of Pronouncement : 22.05.2024 O R D E R Per Benc…

Saptagiri Pattina Souharda Sahakari Sangha Niyamitha Sindhanur, Sindhanur vs. Income Tax Officer, Ward-1, Raichur

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 592/BANG/2024[2017-18]Status: DisposedITAT Bangalore22 May 2024AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Prasanna N Urala, AdvocateFor Respondent: Shri Srinath S., Jt.CIT(DR)(ITAT), Bengaluru

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

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

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

ITA 4695/MUM/2023[2014-15]Status: DisposedITAT Mumbai15 May 2024AY 2014-15

Bench: Shir Pavan Kumar Gadale & Shri Girish Agrawalusha Janakalyan Nagar Vs. Ito-30(1)(1), Chs Ltd, Kautilya Bhavan, 211, Bkc, Bandra (E), Kharodi,Marveroad, Mumbai-400051. Malad (W), Mumbai-400095. Pan/Gir No. : Aaaau1039J Appellant .. Respondent Appellant By : Shri. Kunal Lunawat.Ar Respondent By : Ms. Rajeswari Menon, Sr.Dr Date Of Hearing 15.05.2024 Date Of Pronouncement 16.05.2024 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi/Cit (A) Passed U/Sec 154 & U/Sec 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri. Kunal Lunawat.ARFor Respondent: Ms. Rajeswari Menon, Sr.DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHIR PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Usha Janakalyan Nagar Vs. ITO-30(1)(1), CHS Ltd, Kautilya Bhavan, 211, BKC, Bandra (E), Kharodi,MarveRoad, Mumbai-400051. Malad (W), Mumbai-400095. PAN/GIR No. : AAAAU1039J Appellant .. Respondent Appellant by : Shri. Kunal Lunawat.AR Respondent by : Ms. Rajeswari Menon, Sr.DR Date of Hearing 15.05.2024 Date of Pronouncement 16.05.2024 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The appeal is filed by the assessee against the order of the National Faceless Appeal Cen…

Income Tax Officer, Ward 1(1), Nashik vs. Swa Ashokrao Bankar Nagari Sahakari Patsanstha Maryadit, Nashik

In the result, the appeal is dismissed

ITA 58/PUN/2024[2020-21]Status: DisposedITAT Pune14 May 2024AY 2020-21

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2020-21

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Sourabh Nayak, Addl.CIT

Section 143(2)Section 57Section 80(2)(d)Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Assessment Year : 2020-21 ITO, Ward 1(1), Nashik Swa Ashokrao Bankar Nagari Sahakari Patsanstha Maryadit Vs. 1 Sanskruti, Pimpalgaon Basawant, Niphad, Nashik – 422209 PAN : AAAAA2084K (Appellant) (Respondent) Assessee by : Shri Pramod S Shingte Department by : Shri Sourabh Nayak, Addl.CIT Date of hearing : 02-05-2024 Date of pronouncement : 14-05-2024 O R D E R PER R. K. PANDA, VP : This appeal filed by the Revenue is directed against the order dated 15.11.2023 of the CIT(A…