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

Assistant Commissioner of Income Tax, Circle- 2(1)(1), Surat vs. Pandesara Green Environment Water Welfare Coop. Society Limited, Surat

In the result, the grounds of appeal raised by the revenue is dismissed

ITA 245/SRT/2023[2018-19]Status: DisposedITAT Surat28 Aug 2023AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 194A(3)(v)Section 254(1)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No. 244, 245 & 246/Srt/2023 (Assessment Years: 2017-18, 2018-19 and 2020-21) (Virtual hearing) A.C.I.T., Pandesara Green Environment Water Circle- 2(1)(1), Welfare Co-operative Society Limited, Vs. Surat. Plot No. 195, G.I.D.C., Opp. Wintex Mills, Pandesara. PAN No. AAAAP 0743 Q Appellant/ assessee Respondent/ revenue Department represented by Shri Vinod Kumar, Sr.DR Assessee represented by Shri Sapnesh Sheth, C.A. Date of Institution of Appeals 13/04/2023 Date of hear…

Assistant Commissioner of Income Tax, Circle- 2(1)(1), Surat vs. Pandesara Green Environment Water Welfare Coop. Society Limited, Surat

In the result, the grounds of appeal raised by the revenue is dismissed

ITA 244/SRT/2023[2017-18]Status: DisposedITAT Surat28 Aug 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 194A(3)(v)Section 254(1)Section 80PSection 80P(2)(a)Section 80P(2)(d)

Shri Tifs Credit Co-Operative Society Ltd., Rajkot vs. The Pr. CIT-1, Rajkot

The appeal of the assessee is allowed

ITA 115/RJT/2023[2018-19]Status: DisposedITAT Rajkot23 Aug 2023AY 2018-19

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Darshak Thakkar, A.RFor Respondent: Shri Shramdeep Sinha, CIT DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.115/Rjt/2023 (Assessment Year: 2018-19) TIFS Credit Cooperative Society Vs. The Principal Commissioner of Ltd., Income Tax, Poonam Apartment, Sadar Bazar, Rajkot-1 Rajkot-360001 [PAN No.AAAAT2411M] (Appellant) .. (Respondent) Appellant by : Shri Darshak Thakkar, A.R. Respondent by: Shri Shramdeep Sinha, CIT DR Date of Hearing 10.08.2023 Date of Pronouncement 23.08.2023 O R D E R PER SIDDHARTHA NAUTIYAL, JM: This ap…

Janseva Co-Operative Credit Society Ltd, Mumbai vs. PCIT-17, Mumbai

ITA 1225/MUM/2023[2018-19]Status: DisposedITAT Mumbai21 Aug 2023AY 2018-19

Bench: Shri Amit Shukla & Shri Amarjit Singhjanseva Co-Operative Vs. Pcit-17 Credit Society Limited Room No. 120, 1 St Floor, 408, Maker Bhavan No. 3, Kautilya Bhavan, C-41 To 21, New Marine Lines, C-43, G Block, Bandra Mumbai – 400 020 Kurla Complex, Bandra (East) Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaaj7811P Appellant .. Respondent [ Appellant By : Tanzil Padvekar Respondent By : Ankush Kapoor Date Of Hearing 25.07.2023 Date Of Pronouncement 21.08.2023 आदेश / O R D E R Per Amarjit Singh (Am): This Appeal Filed By The Assesse Is Directed Against The Order Passed By The Ld. Pcit-17, Mumbai, Dated 30.03.2023 For A.Y. 2018-19. The Assesse Has Raised The Following Grounds Before Us: “1. On The Facts & In Law, The Ld. Principal Commissioner Of Income Tax, Mumbai-17 Erred In Passing The Impugned Order Under Section 263 Of The Act By Invoking Powers Under Section 263 Of The Act Without Jurisdiction. Hence, The Impugned Order Passed Under Section 263 Of The Act Is Bad In Law & Without Meeting Jurisdictional Requirement As Twin Mandatory Conditions Are Not Fulfilled For Invoking Power Under Section 263 Of The Act. 2. On The Facts & In Law, The Ld. Principal Commissioner Of Income Tax, Mumbai-17 Has Erred In Relying On The Decision Of The Hon'Ble Supreme Court In The Case Of Totgars Co-Operative Sale Society V/S. Income Tax

For Appellant: Tanzil PadvekarFor Respondent: Ankush Kapoor

Section 263Section 80P(2)(a)Section 8o

…P a g e | 1 Janseva Cooperative Credit Society Ltd. VS. PCIT-17 IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Janseva Co-operative Vs. PCIT-17 Credit Society Limited Room No. 120, 1 st Floor, 408, Maker Bhavan No. 3, Kautilya Bhavan, C-41 to 21, New Marine Lines, C-43, G Block, Bandra Mumbai – 400 020 Kurla Complex, Bandra (East) Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAAJ7811P Appellant .. Respondent [ Appellant by : Tanzil Padvekar Respondent by : Ankush Kapoor Date of Hearing 25.07.2023 Date of Prono…

Mumbai Postal Employees Co-Operative Credit Society Ltd, Mumbai vs. Income Tax Officer, Ward 17(2)(1), Mumbai

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

ITA 1051/MUM/2023[2016-2017]Status: DisposedITAT Mumbai16 Aug 2023AY 2016-2017

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos.1050 & 1051/Mum/2023 (A.Ys. 2015-16 & 2016-17) Mumbai Postal Employees Vs. Income Tax Officer, Co-Operative Credit Ward 17(2)(1) Society Limited, Gpo Room No. 115, 1 St Floor, Building, Fort, Kautilya Bhavan, C-41 To Mumbai – 400001 C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaajm0032G Appellant .. Respondent

For Appellant: Madhur Agarwal &For Respondent: Neena Jeph

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

…TO, Ward 17(2)(1) continue to be valid even today and the assessee being not a co- operative Bank, will be fully eligible for the benefit of these decisions. D. The decision of the Apex Court in Totgars Co-operative Sales Society: This decision is reported in 188 Taxmann 282 (SC) -Annexure 22 and has been relied upon in proposing action u's 263 in this case Based on this decision, a conclusion is drawn that deduction u's 80P(2)(a)(i) was not available to a co- operative credit Society in respect of income by way of Interest from Bank and Dividend on shares. It is submitted that this decision cannot be applied to…

Mumbai Postal Employees Co-Operative Credit Society Ltd, Mumbai vs. Income Tax Officer, Ward 17(2)(1), Mumbai

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

ITA 1050/MUM/2023[2015-16]Status: DisposedITAT Mumbai16 Aug 2023AY 2015-16

For Appellant: Madhur Agarwal &For Respondent: Neena Jeph

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

M/S. Primary Co-Operative Agricultural & Rural Development Bank, Karkala vs. Income Tax Officer, Ward (1) & Tps, Udupi

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

ITA 412/BANG/2023[2018-19]Status: DisposedITAT Bangalore31 Jul 2023AY 2018-19

For Appellant: Shri Ravi Shankar, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel

Section 234ASection 250Section 56Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC “C” BENCH : BANGALORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2018-19 Primary Co-operative Agricultural Vs. Income Tax Officer, & Rural Development Bank Ltd., Ward (1) & TPS, Door No.304/6, Ward IV, Udupi. Mangalore Road, Karkala – 574 104. PAN: AAGFP 7534E APPELLANT RESPONDENT Appellant by : Shri Ravi Shankar, Advocate Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 25.07.2023 Date of Pronouncement : 27.07.2023 O R D E R This appeal is filed by the assessee against the DIN & Order No.ITBA/NFAC/S/250/2022-23/1051175211(1) d…

Lodha Surpemus Worli Commercial Premises Cooperative Society, Mumbai vs. National Faceless Appeal Centre, Mumbai

In the result, appeal of assessee is allowed

ITA 1609/MUM/2023[2016-2017]Status: DisposedITAT Mumbai25 Jul 2023AY 2016-2017

Bench: Shri Vikas Awasthyआअसं. 1609/मुं/2023 ("न.व 2016-17) Lodha Surpemus Worli Commercial Premises Cooperative Society, Cs.No.3/301 & 4/301, Dr.E.Moses Road, Worli Naka, Mumbai 400 018. Pan: Aaaal-8379-G ...... अपीलाथ" /Appellant बनाम Vs. National Faceless Appeal Centre (Nfac), Room No.245-A, North Block, New Delhi – 110 001. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri R.V. Shah ""तवाद" "वारा/Respondent By : Shri Sunny Kachhwaha सुनवाई क" "त"थ/ Date Of Hearing : 24/07/2023 घोषणा क" "त"थ/ Date Of Pronouncement : 25/07/2023

For Appellant: Shri R.V. ShahFor Respondent: Shri Sunny Kachhwaha

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

…o-operative Banks. Hence, I find no merit in the reason to deny benefit of deduction u/s. 80P(2)(d) of the Act to the assessee. 6. The Assessing Officer has also placed reliance on the decision in the case of Totgars Co-operative Sale Society Limited vs.ITO, 322 ITR 282 (SC). I find that the facts in the instant case are distinguishable, hence, the ratio laid down in the case cited by Assessing Officer will not apply in the present case. Consequently, the impugned order is set aside and the appeal of assessee is allowed. 7.. In the result, appeal of assessee is allowed. Order pronounced in the open Court on Tu…

Shecospin Employees Coop. Credit Society Ltd., Solapur vs. The Income Tax Officer, Ward 2, Pandharpur

In the result, the appeal filed by the assessee in ITA

ITA 421/PUN/2023[2020-21]Status: DisposedITAT Pune10 Jul 2023AY 2020-21

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.420 & 421/Pun/2023 िनधा"रण वष" / Assessment Years : 2018-19 & 2020-21 Shecospin Employees Coop. Vs. Ito, Ward-2, Credit Society Ltd., Pandharpur. Soot Girni Campus, Miraj Pandharpur Road, At & Post Taluka Sangola, Dist. Solapur- 413307. Pan : Aaeas4895A Appellant Respondent Assessee By : None Revenue By : Shri Rajesh Gawali Date Of Hearing : 21.06.2023 Date Of Pronouncement : 10.07.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Directed Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 20.02.2023 & 01.03.2023 For The Assessment Years 2018-19 & 2020-21 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.420/Pun/2023 For The Assessment Year 2018-19 Are Stated Herein.

For Appellant: NoneFor Respondent: Shri Rajesh Gawali

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.420 & 421/PUN/2023 िनधा"रण वष" / Assessment Years : 2018-19 & 2020-21 Shecospin Employees Coop. Vs. ITO, Ward-2, Credit Society Ltd., Pandharpur. Soot Girni Campus, Miraj Pandharpur Road, At & Post Taluka Sangola, Dist. Solapur- 413307. PAN : AAEAS4895A Appellant Respondent Assessee by : None Revenue by : Shri Rajesh Gawali Date of hearing : 21.06.2023 Date of pronouncement : 10.07.2023 आदेश / ORDER PER INTURI RAMA RAO, AM: These are the appeals filed by the assessee directed against…

Shecospin Employees Coop. Credit Society Ltd., Solapur vs. The Income Tax Officer, Ward 2, Pandharpur

In the result, the appeal filed by the assessee in ITA

ITA 420/PUN/2023[2018-19]Status: DisposedITAT Pune10 Jul 2023AY 2018-19

For Appellant: NoneFor Respondent: Shri Rajesh Gawali

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

Shree Madhi Vibhag Khand Udyog Sahakari Mandli Ltd., Bardoli vs. The Principal Commissioner of Income Tax -1, Surat

In the result, the grounds of appeal raised by the assessee are allowed

ITA 233/SRT/2023[2018-19]Status: DisposedITAT Surat10 Jul 2023AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shree Madhi Vibhag Khand Udyog Pr.C.I.T.-1 Sahakari Mandli Ltd., Room No. 123, 1St Floor, Vs. P.O. Box No. 5, At & Post- Madhi, Aayakar Bhavan, Tal: Bardoli, Surat-394340. Majuragate, Surat. Pan: Aaaas 4732 J Appellant Respondednt

Section 143(3)Section 254(1)Section 263Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) Shree Madhi Vibhag Khand Udyog Pr.C.I.T.-1 Sahakari Mandli Ltd., Room No. 123, 1st Floor, Vs. P.O. Box No. 5, At & Post- Madhi, Aayakar Bhavan, Tal: Bardoli, Surat-394340. Majuragate, Surat. PAN: AAAAS 4732 J APPELLANT RESPONDEDNT Assessee by Shri Akshay M. Modi, A.R. Department by Shri Ashok B. Koli, CIT-DR Date of Institution of Appeal 10/04/2023 Date of hearing 10/07/2023 Date of pronouncement 10/07/2023 Order under Section 254(1) of Income T…

The Nlg District Judicial Employees Mutually Aided Co-Operative Credit Society Limited Nlg, Nalgonda vs. ITO, Ward-1, Nalgonda

In the result, the appeal of assessee is allowed

ITA 311/HYD/2023[2016-17]Status: DisposedITAT Hyderabad22 Jun 2023AY 2016-17

Bench: Shri K.Narasimha Chary

For Appellant: Smt. S. Sandhya, ARFor Respondent: Shri Waseem UR Rehman, DR

Section 80P(2)(a)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD BEFORE SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 311/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2016-17) The NLG District Judicial Income Tax Officer, Employees Mutually Aided Vs. Ward- 1, Co-operative Credit Society Nalgonda Limited, Nalgonda [PAN No. AAHAT0576G] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Smt. S. Sandhya, AR रधजस्‍व द्वधरध/Revenue by: Shri Waseem UR Rehman, DR सुिवधई की तधरीख/Date of hearing: 21/06/2023 घोर्णध की तधरीख/Pronouncement on…

Gautam Dhan Co-Op. Housing Society Ltd., Mumbai vs. ITO Ward 34(2)(1), Mumbai

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

ITA 997/MUM/2023[2019-20]Status: DisposedITAT Mumbai15 Jun 2023AY 2019-20

Bench: Shri Pavan Kumar Gadalegautam Dhan Co-Op Ito, Ward 34(2)(1), Housing Society Ltd., 815, Kautilya Bhavan बनाम/ 368, Bajaj Road, Bkc,Bandra (E), Vs. Vile Parle (W), Mumbai- 400051. Mumbai- 400056. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaabg0540K (""थ" / Respondent) (अपीलाथ" /Appellant)

For Appellant: Mr. Manan Mathuria.ARFor Respondent: Ms. Kavita Kaushik.DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Gautam Dhan Co-op ITO, Ward 34(2)(1), Housing Society Ltd., 815, Kautilya Bhavan बनाम/ 368, Bajaj Road, BKC,Bandra (E), Vs. Vile Parle (W), Mumbai- 400051. Mumbai- 400056. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAABG0540K (""थ" / Respondent) (अपीलाथ" /Appellant) अपीलाथ" ओर से / Appellant by : Mr. Manan Mathuria.AR ""थ" की ओर से/Respondent by : Ms. Kavita Kaushik.DR सुनवाई की तारीख / Date of Hearing 13/06/2023 घोषणा की तारीख /Date of Pronouncement 13/06/2023 आदेश / ORDER PER PAVAN KUMAR GADALE - JM: The ap…

Shree Madhi Surali Vibhag Nagrik Sahakari Dhiran Mandali Ltd., Surat vs. Dy. Commissioner of Income Tax, Circle -2(3), Surat

In the result, the appeal of the assessee is partly allowed

ITA 141/SRT/2023[2014-15]Status: DisposedITAT Surat15 Jun 2023AY 2014-15

Bench: Shri Pawan Singhआ.अ.सं./Ita No.141/Srt/2023 (Ay 2014-15) (Hearing In Physical Court) Shree Madhi Surali Vibhag Deputy Commissioner Of Nagri Sahakari Dhiran Income Tax, Circle-2(3), Vs Mandali Ltd., At & P.O( Surat Aaykar Bhavan, Madhi, Tal. Bardoli, Majura Gate, Surat- Surat-395006 395002 Pan No: Aadas 5644 L अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee By Shri Yogesh S. Gamit, Advocate राज"व क" ओर से /Revenue By Shri Vinod Kumar, Sr-Dr अपील पंजीकरण/Appeal Instituted On 22.02.2023 सुनवाई की तारीख/Date Of Hearing 21.04.2023 उ"घोषणा क" तार"ख/Date Of 15.06.2023 Pronouncement Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Assessee Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [For Short To As “Nfac/Ld. Cit(A)”] Dated 23.12.2022 For Assessment Year 2014-15, Which In Turn Arises From The Addition Made By The Dcit, Circle-2(3), Surat / Assessing Officer In Assessment Order Passed Under Section 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 16.11.2016. The Assessee Has Raised The Following Grounds Of Appeal:- Shree Madhi Surali Vibhag Nagrik Sahakari Dhiran Mandali Ltd. “1. That On The Facts & In The Circumstances Of The Case, The Ld. Commissioner Of Income Tax (Appeals)-Nfac, Delhi [Here-In-After Referred To As Ld. Cit(Appeals)] Was Not Justified & Grossly Erred By Without Considering The Facts, Legal Cases & Documents Submitted By The Appellant. That On The Facts & In The Circumstances Of The Case, The Ld. Cit(Appeals) Was Not Justified & Grossly Erred In Confirming The Action Of The A.O Order Passed U/S 143(3) Of The I.T Act 1961 Which Is Incomplete & Also Bad On Facts.

Section 143(3)Section 254(1)Section 80PSection 80P(2)(d)

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT “SMC” BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER आ.अ.सं./ITA No.141/SRT/2023 (AY 2014-15) (Hearing in Physical Court) Shree Madhi Surali Vibhag Deputy Commissioner of Nagri Sahakari Dhiran Income Tax, Circle-2(3), Vs Mandali Ltd., AT & P.O( Surat Aaykar Bhavan, Madhi, Tal. Bardoli, Majura Gate, Surat- Surat-395006 395002 PAN No: AADAS 5644 L अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee by Shri Yogesh S. Gamit, Advocate राज"व क" ओर से /Revenue by Shri Vinod Kumar, Sr-DR अपील पंजीकरण/Appeal instituted…

The Kot Ram Dass Coop. Thirft & Credit Society Limited, Jalandhar vs. Income Tax Officer Ward-2 (4), Jalandhar

In the result, appeal of the assessee ITA No

ITA 86/ASR/2021[2017-18]Status: DisposedITAT Amritsar13 Jun 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.86/Asr/2021 Assessment Year: 2017-18

Section 142(1)Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.86/Asr/2021 Assessment Year: 2017-18 The Kot Ram Dass Coop. Thrift Vs. ITO-Ward 2(4) & Credit Society Ltd. Jalandhar. Jalandhar. [PAN:-AADAT9787B] (Appellant) (Respondent) Appellant by Sh. J. S. Bhasin, Adv. Respondent by Sh. Nakul Aggarwal, Sr. DR 07.06.2023 Date of Hearing Date of Pronouncement 13.06.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the order of the ld. Commissioner of Income Tax (Appeals), NFA…

Bhoomi Classic Co-Op Hsg.Soc.Ltd., Mumbai vs. ITO Ward-30(1)(2), Mumbai

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

ITA 981/MUM/2023[2017-18]Status: DisposedITAT Mumbai09 Jun 2023AY 2017-18

Bench: Shri Pavan Kumar Gadalebhoomi Classic Co-Op Ito, Ward 30(1)(2) Hsg. Soc. Ltd., Room No. 436, 4Th बनाम/ Cts No. 1406, Link Floor, Kautilya Vs. Road, Opp Sabkuch Bhavan, C-41 To C- Market, Malad (West) 43, G Block, Bkc, Mumbai- 400064. Bandra (E) Mumbai – 400051. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaab4452G (""थ" / Respondent) (अपीलाथ" /Appellant)

For Appellant: Ms. NeelamJadhav.ARFor Respondent: Ms. Kavita Kaushik.DR

Section 143(1)Section 143(2)Section 143(3)Section 250Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Bhoomi Classic Co-op ITO, Ward 30(1)(2) Hsg. Soc. Ltd., Room No. 436, 4th बनाम/ CTS No. 1406, Link Floor, Kautilya Vs. Road, Opp Sabkuch Bhavan, C-41 to C- Market, Malad (West) 43, G Block, BKC, Mumbai- 400064. Bandra (E) Mumbai – 400051. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAAB4452G (""थ" / Respondent) (अपीलाथ" /Appellant) अपीलाथ" ओर से / Appellant by : Ms. NeelamJadhav.AR ""थ" की ओर से/Respondent by : Ms. Kavita Kaushik.DR सुनवाई की तारीख / Date of Hearing 13/06/2023 घोषणा की तारीख /Date of Pronounce…

Goragandhi Co-Operative Housing Society Ltd., Mumbai vs. ITO-32(1)(5), Mumbai

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

ITA 1024/MUM/2023[2017-18]Status: DisposedITAT Mumbai08 Jun 2023AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri S Rifaur Rahmangoragandhicooperative Ito-32(1)(5), Housingsociety Ltd., Room.No 729, बनाम/ Svp Road, Borivali (W) Kautilya Bhavan, Vs. Mumbai –400 051. Bkc,Bandra (E), Mumbai – 400 051. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaag3933F (""थ" / Respondent) (अपीलाथ" /Appellant)

For Appellant: Mr. Pojan Mehta.ARFor Respondent: Ms. Kavita Kaushik.DR

Section 143(1)Section 143(2)Section 143(3)Section 250Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER GoragandhiCooperative ITO-32(1)(5), HousingSociety Ltd., Room.no 729, बनाम/ SVP Road, Borivali (W) Kautilya Bhavan, Vs. Mumbai –400 051. BKC,Bandra (E), Mumbai – 400 051. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAAG3933F (""थ" / Respondent) (अपीलाथ" /Appellant) अपीलाथ" ओर से / Appellant by : Mr. Pojan Mehta.AR ""थ" की ओर से/Respondent by : Ms. Kavita Kaushik.DR सुनवाई की तारीख / Date of Hearing 14/06/2023 घोषणा की तारीख /Date of Pronouncement 15/06/2023 आदेश / ORD…

M/S. Allstate India Private Limited, Bengaluru vs. The Deputy Commissioner of Income Tax, Circle - 1(1)(1), Bengaluru

In the result, the appeal of the assessee is allowed

ITA 257/BANG/2023[2018-19]Status: DisposedITAT Bangalore31 May 2023AY 2018-19

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year: 2018-19

For Appellant: Shri Prakash Shridhar Hegde, A.RFor Respondent: Shri Gudimella VP Pavan Kumar, D.R

Section 10ASection 139

…ITA No.257/Bang/2023 Allstate India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year: 2018-19 Allstate India Private Limited 7th Floor, Building No.1 RMZ Ecoworld, Bellandur Deputy Commissioner of SO Devarabeesanahalli Income-tax Vs. Varthur, Hobli Circle-1(1)(1) Bengaluru 560 103 Bangalore PAN NO :AAECN0122B APPELLANT RESPONDENT Appellant by : Shri Prakash Shridhar Hegde, A.R. Respondent by : Shri Gudimella VP Pavan Kumar, D.R. Date of Hearing : 23.05.2023 Date of Prono…

Urulikanchan Gramin Bigarshety Sahakari Patsanstha Maryadit, Pune vs. The Income Tax Officer, Ward-14(3), Pune

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

ITA 554/PUN/2023[2018-19]Status: HeardITAT Pune26 May 2023AY 2018-19

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.554/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Urulikanchan Gramin Vs. Ito, Ward-14(3), Pune. Bigarshety Sahakari Patsanstha Maryadit, At & Post Urulikanchan, Taluka- Haveli, Urulikanchan, Pune- 412202. Pan : Aaaau0866D Appellant Respondent Assessee By : None Revenue By : Shri Piyush Kumar Singh Yadav Date Of Hearing : 25.05.2023 Date Of Pronouncement : 26.05.2023 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 09.03.2023 For The Assessment Year 2018-19. 2. Briefly, The Facts Of The Case Are That The Appellant Is A Co- Operative Society Registered Under The Provisions Of The Maharashtra

For Appellant: NoneFor Respondent: Shri Piyush Kumar Singh Yadav

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.554/PUN/2023 िनधा"रण वष" / Assessment Year : 2018-19 Urulikanchan Gramin Vs. ITO, Ward-14(3), Pune. Bigarshety Sahakari Patsanstha Maryadit, At and Post Urulikanchan, Taluka- Haveli, Urulikanchan, Pune- 412202. PAN : AAAAU0866D Appellant Respondent Assessee by : None Revenue by : Shri Piyush Kumar Singh Yadav Date of hearing : 25.05.2023 Date of pronouncement : 26.05.2023 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of the Na…

Satpuda Urban Credit Co- Opt Society Ltd, Jalgaon vs. Income Tax Officer, Ward-1(4), Jalgaon

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

ITA 531/PUN/2023[2018-19]Status: DisposedITAT Pune25 May 2023AY 2018-19

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.531/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Satpuda Urban Credit Vs. Ito, Ward-1(4), Co-Op. Society Ltd., Jalgaon. At Post: Faizpur, Tal- Yawal, Dist.- Jalgaon- 425503 Pan : Aaals0467P Appellant Respondent Assessee By : None Revenue By : Shri Piyush Kumar Singh Yadav Date Of Hearing : 24.05.2023 Date Of Pronouncement : 25.05.2023 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 31.03.2023 For The Assessment Year 2018-19. 2. Briefly, The Facts Of The Case Are That The Appellant Is A Co- Operative Society Registered Under The Provisions Of The Maharashtra

For Appellant: NoneFor Respondent: Shri Piyush Kumar Singh Yadav

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.531/PUN/2023 िनधा"रण वष" / Assessment Year : 2018-19 Satpuda Urban Credit Vs. ITO, Ward-1(4), Co-op. Society Ltd., Jalgaon. At Post: Faizpur, Tal- Yawal, Dist.- Jalgaon- 425503 PAN : AAALS0467P Appellant Respondent Assessee by : None Revenue by : Shri Piyush Kumar Singh Yadav Date of hearing : 24.05.2023 Date of pronouncement : 25.05.2023 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of the National Faceless Appeal Centre, Del…