Totgar's Co-operative Sale Society Ltd. v. ITO

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 367,154 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 80PSection 250Section 80P(4)Section 56Section 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 286section 80(p)(2)section 80p(2)(c)section 80(p)(2)(d)section 161section 80p(1)section 2(19)

Judgments citing Totgar's Co-operative Sale Society Ltd. v. ITO

Indore Mandal Dak Tar Karamchari Sahakari Sanstha My. Indore, Indore vs. The Additional CIT, Indore

ITA 96/IND/2023[2018-19]Status: DisposedITAT Indore15 May 2023AY 2018-19

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

Section 143Section 147Section 271(1)(c)Section 80P

…80P in respect of the interest income earned by the assessee from the scheduled bank. He has submitted that the CIT(A) has confirmed the disallowance by following the judgement of Hon’ble Supreme Court in case of Totagars Co-operative Sale Society versus IT0 188 Taxmann 282. The said decision is not applicable in the facts of the present case and the CIT(A) decided the appeal without giving an opportunity to the assessee to comments on this decision. Thus he has pleaded that the matter may be set aside to the record of the CIT(A) for fresh adjudication after giving an opportunity of hearing to the assessee. 3. O…

Indore Mandal Dak Tar Karamchari Sahakari Sanstha My. Indore, Indore vs. The Additional CIT, Indore

ITA 95/IND/2023[2016-17]Status: DisposedITAT Indore15 May 2023AY 2016-17

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

Section 143Section 147Section 271(1)(c)Section 80P

…80P in respect of the interest income earned by the assessee from the scheduled bank. He has submitted that the CIT(A) has confirmed the disallowance by following the judgement of Hon’ble Supreme Court in case of Totagars Co-operative Sale Society versus IT0 188 Taxmann 282. The said decision is not applicable in the facts of the present case and the CIT(A) decided the appeal without giving an opportunity to the assessee to comments on this decision. Thus he has pleaded that the matter may be set aside to the record of the CIT(A) for fresh adjudication after giving an opportunity of hearing to the assessee. 3. O…

Indore Mandal Dak Tar Karamchari Sahakari Sanstha My. Indore, Indore vs. The Additional CIT, Indore

ITA 94/IND/2023[2015-16]Status: DisposedITAT Indore15 May 2023AY 2015-16

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

Section 143Section 147Section 271(1)(c)Section 80P

…80P in respect of the interest income earned by the assessee from the scheduled bank. He has submitted that the CIT(A) has confirmed the disallowance by following the judgement of Hon’ble Supreme Court in case of Totagars Co-operative Sale Society versus IT0 188 Taxmann 282. The said decision is not applicable in the facts of the present case and the CIT(A) decided the appeal without giving an opportunity to the assessee to comments on this decision. Thus he has pleaded that the matter may be set aside to the record of the CIT(A) for fresh adjudication after giving an opportunity of hearing to the assessee. 3. O…

Indore Mandal Dak Tar Karamchari Sahakari Sanstha My. Indore, Indore vs. The Additional CIT, Indore

ITA 93/IND/2023[2016-17]Status: DisposedITAT Indore15 May 2023AY 2016-17

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

Section 143Section 147Section 271(1)(c)Section 80P

…80P in respect of the interest income earned by the assessee from the scheduled bank. He has submitted that the CIT(A) has confirmed the disallowance by following the judgement of Hon’ble Supreme Court in case of Totagars Co-operative Sale Society versus IT0 188 Taxmann 282. The said decision is not applicable in the facts of the present case and the CIT(A) decided the appeal without giving an opportunity to the assessee to comments on this decision. Thus he has pleaded that the matter may be set aside to the record of the CIT(A) for fresh adjudication after giving an opportunity of hearing to the assessee. 3. O…

Indore Mandal Dak Tar Karamchari Sahakari Sanstha My. Indore, Indore vs. The Additional CIT, Indore

ITA 92/IND/2023[2015-16]Status: DisposedITAT Indore15 May 2023AY 2015-16

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

Section 143Section 147Section 271(1)(c)Section 80P

…80P in respect of the interest income earned by the assessee from the scheduled bank. He has submitted that the CIT(A) has confirmed the disallowance by following the judgement of Hon’ble Supreme Court in case of Totagars Co-operative Sale Society versus IT0 188 Taxmann 282. The said decision is not applicable in the facts of the present case and the CIT(A) decided the appeal without giving an opportunity to the assessee to comments on this decision. Thus he has pleaded that the matter may be set aside to the record of the CIT(A) for fresh adjudication after giving an opportunity of hearing to the assessee. 3. O…

Sangam Co-Op Credit Society, Bagalkot vs. Income-Tax Officer Ward-2, Bagalkot

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

ITA 69/BANG/2023[2020-21]Status: DisposedITAT Bangalore12 May 2023AY 2020-21
For Appellant: Shri Ashok Mudnur, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 56Section 57Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC “C” BENCH : BANGALORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 68 & 69/Bang/2023 Assessment years : 2018-19 & 2020-21 Sangam Coop. Credit Society Ltd., Vs. The Assessing Officer, 100, Post. Rampur. 587 314. National e-assessment Centre, Taluk Rabkavi- Banhatti, Delhi / Dist. Bagalkot. The ITO, Ward 1 & TPS, PAN: AAAAS 7031E Bagalkot. APPELLANT RESPONDENT Appellant by : Shri Ashok Mudnur, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 24.04.2023 Date of Pronouncement : 12.05.2023 O R D E R These two appeals are by the assessee aga…

Sangam Co-Op Credit Society, Bagalkot vs. Income-Tax Officer Ward 1& Tps, Bagalkot

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

ITA 68/BANG/2023[2018-19]Status: DisposedITAT Bangalore12 May 2023AY 2018-19
For Appellant: Shri Ashok Mudnur, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 56Section 57Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC “C” BENCH : BANGALORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 68 & 69/Bang/2023 Assessment years : 2018-19 & 2020-21 Sangam Coop. Credit Society Ltd., Vs. The Assessing Officer, 100, Post. Rampur. 587 314. National e-assessment Centre, Taluk Rabkavi- Banhatti, Delhi / Dist. Bagalkot. The ITO, Ward 1 & TPS, PAN: AAAAS 7031E Bagalkot. APPELLANT RESPONDENT Appellant by : Shri Ashok Mudnur, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 24.04.2023 Date of Pronouncement : 12.05.2023 O R D E R These two appeals are by the assessee aga…

Golden Square Chs Ltd., Mumbai vs. ITO-22 (1)(5), Mumbai

In the result, the two appeals filed by the assesee are allowed

ITA 572/MUM/2023[2012-13]Status: DisposedITAT Mumbai05 May 2023AY 2012-13

Bench: Shir Pavan Kumar Gadaleita No. 572 & 573/Mum/2023 (A.Y: 2012-13 & 2013-14) Golden Square Chsltd., Vs. Ito – 22(1)(5),Roomno. Cst Road, Sunder Nagar 323,3Rdfloor,Piramal Kalina, Santicruz (E) Chamber,Lalbaug, Mumbai. 400098 Parel, Mumbai.400012 Pan/Gir No. : Aaaag2527M Appellant .. Respondent Appellant By : Shri Kunal Lunawat & Shri Rajendra Kumar Jain.Ar Respondent By : Shri Rajendra Chandekar.Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 04.05.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: These Are The Two Appeals Filed The Assessee Against The Different Orders Of The National Faceless Appeal Centre (Nfac)/Cit(A), Delhi Passed U/S 250 Of The Act.

For Appellant: Shri Kunal Lunawat, &For Respondent: Shri Rajendra Chandekar.DR
Section 143(1)Section 154Section 154(7)Section 250Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHIR PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 572 & 573/Mum/2023 (A.Y: 2012-13 & 2013-14) Golden Square CHSLtd., Vs. ITO – 22(1)(5),RoomNo. CST Road, Sunder Nagar 323,3rdFloor,Piramal Kalina, Santicruz (E) Chamber,Lalbaug, Mumbai. 400098 Parel, Mumbai.400012 PAN/GIR No. : AAAAG2527M Appellant .. Respondent Appellant by : Shri Kunal Lunawat, & Shri Rajendra Kumar Jain.AR Respondent by : Shri Rajendra Chandekar.DR Date of Hearing 02.05.2023 Date of Pronouncement 04.05.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: These are the two appeals fi…

Shree Durgamata Co-Operative Credit Soc Ltd., Mumbai vs. CIT (A) - NFAC, Delhi

In the result the appeal filed by the appeal is allowed

ITA 414/MUM/2023[2017-18]Status: DisposedITAT Mumbai03 May 2023AY 2017-18

Bench: Shir Pavan Kumar Gadaleshree Durgamata Co-Op Vs. Cit(A)-Nfac, Society Ltd, Room.No 245-A, Room.No.52,Khandkebldg. North Block, No.12,Jksawantmarg, New Delhi, Opp Shivaji Mandir, Delhi-110001. Dadar (W), Mumbai-400028. Pan/Gir No. : Aagas9038K Appellant .. Respondent Appellant By : Shri.Gautam Gokhale.Ar Respondent By : Shri.Rajendra Chandekar.Dr Date Of Hearing 01.05.2023 Date Of Pronouncement 01.05.2023 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 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri.Gautam Gokhale.ARFor Respondent: Shri.Rajendra Chandekar.DR
Section 144Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHIR PAVAN KUMAR GADALE, JUDICIAL MEMBER Shree Durgamata Co-op Vs. CIT(A)-NFAC, Society Ltd, Room.no 245-A, Room.no.52,KhandkeBldg. North Block, No.12,JKSawantMarg, New Delhi, Opp Shivaji Mandir, Delhi-110001. Dadar (W), Mumbai-400028. PAN/GIR No. : AAGAS9038K Appellant .. Respondent Appellant by : Shri.Gautam Gokhale.AR Respondent by : Shri.Rajendra Chandekar.DR Date of Hearing 01.05.2023 Date of Pronouncement 01.05.2023 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 App…

DCIT, Jaipur vs. Rajasthan Cooperative Dairy Federation Ltd, Jaipur

In the result the appeal of the revenue in ITA No

ITA 350/JPR/2022[2018-19]Status: DisposedITAT Jaipur27 Apr 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Ajay Malik (CIT) fu/kZkfjrh dh vksj ls@
Section 143(2)Section 2(24)(x)Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 349, 200 & 350/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2016-17, 2017-18 & 2018-19 cuke DCIT, Rajasthan Cooperative Dairy Vs. Circle-6, Federation Ltd. Jaipur. Saras Sankul, J.L.N. Marg, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAR 0278 A vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by: Shri Ajay Malik (CIT…

DCIT, Jaipur vs. Rajasthan Cooperative Dairy Federation Ltd, Jaipur

In the result the appeal of the revenue in ITA No

ITA 349/JPR/2022[2016-17]Status: DisposedITAT Jaipur27 Apr 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Ajay Malik (CIT) fu/kZkfjrh dh vksj ls@
Section 143(2)Section 2(24)(x)Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 349, 200 & 350/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2016-17, 2017-18 & 2018-19 cuke DCIT, Rajasthan Cooperative Dairy Vs. Circle-6, Federation Ltd. Jaipur. Saras Sankul, J.L.N. Marg, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAR 0278 A vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by: Shri Ajay Malik (CIT…

DCIT, Jaipur vs. Rajasthan Cooperative Dairy Federation Ltd, Jaipur

In the result the appeal of the revenue in ITA No

ITA 200/JPR/2022[2017-18]Status: DisposedITAT Jaipur27 Apr 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Ajay Malik (CIT) fu/kZkfjrh dh vksj ls@
Section 143(2)Section 2(24)(x)Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 349, 200 & 350/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2016-17, 2017-18 & 2018-19 cuke DCIT, Rajasthan Cooperative Dairy Vs. Circle-6, Federation Ltd. Jaipur. Saras Sankul, J.L.N. Marg, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAR 0278 A vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by: Shri Ajay Malik (CIT…

M/S. Madnalli V V S Bank Ld., Madnalli vs. Income-Tax Officer, Ward-1(7), Hubli

Accordingly ground no. 2 raised by the assessee stands allowed

ITA 195/BANG/2023[2017-18]Status: DisposedITAT Bangalore21 Apr 2023AY 2017-18

Bench: Smt. Beena Pillaiassessment Year : 2017-18 M/S. Madnalli V V S Bank Ltd., The Income 1, Register Office, Tax Officer, Taluka Haliyal, Ward – 1(7), Dist. Uttar Kannada, Hubli. Madnalli – 581 329. Vs. Karnataka. Pan: Aaajm0907C Appellant Respondent

For Appellant: Shri Vishal Rao, CA
Section 142(1)Section 143(2)Section 234BSection 4Section 57Section 58Section 80P(2)(a)Section 80P(2)(d)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC-‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2017-18 M/s. Madnalli V V S Bank Ltd., The Income 1, Register Office, Tax Officer, Taluka Haliyal, Ward – 1(7), Dist. Uttar Kannada, Hubli. Madnalli – 581 329. Vs. Karnataka. PAN: AAAJM0907C APPELLANT RESPONDENT Assessee by : Shri Vishal Rao, CA : Shri Ganesh R Ghale, Advocate- Revenue by Standing Counsel for Dept. Date of Hearing : 20-04-2023 Date of Pronouncement : 21-04-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by assessee against the order dated 16.01.2023 pass…

Rustomjee Regency 1 Co-Op Housing Society, Mumbai vs. CIT, CPC, Bangalore

In the result the appeal filed by the appeal is allowed

ITA 588/MUM/2023[2021-2022]Status: DisposedITAT Mumbai20 Apr 2023AY 2021-2022

Bench: Shir Pavan Kumar Gadalerustomjee Regency 1 Vs. Acit,Cpc Co-Op Housing Society Bangalore Cts No. 921/1, Rustom Irani Marg, Off Js Road, Dahisar (E), Mumbai – 400068. Pan/Gir No. : Aaaar6262J Appellant .. Respondent Appellant By : Shri.Mayur Makadia.Ar Respondent By : Smt.Jayashree Thakur.Dr Date Of Hearing 26.04.2023 Date Of Pronouncement 28.04.2023 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 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri.Mayur Makadia.ARFor Respondent: Smt.Jayashree Thakur.DR
Section 143(1)Section 80Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHIR PAVAN KUMAR GADALE, JUDICIAL MEMBER Rustomjee Regency 1 Vs. ACIT,CPC Co-op Housing Society Bangalore CTS No. 921/1, Rustom Irani Marg, Off JS Road, Dahisar (E), Mumbai – 400068. PAN/GIR No. : AAAAR6262J Appellant .. Respondent Appellant by : Shri.Mayur Makadia.AR Respondent by : Smt.Jayashree Thakur.DR Date of Hearing 26.04.2023 Date of Pronouncement 28.04.2023 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 250 of the A…

M/S. the Ajanta Ideal Co-Operative Housing Society Limited, Mumbai vs. Asst. Director of Incometax, CPC, Bengaluru

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

ITA 604/MUM/2023[2020-21]Status: DisposedITAT Mumbai12 Apr 2023AY 2020-21

Bench: Shir Pavan Kumar Gadalethe Ajanta Ideal Co- Vs. Adit,Cpc Operative Housing 1Stfloor,Prestigealpha, Society Ltd, 7/1+2, Hosour Road, Ajanta Apartments, Bengaluru-560100. Near Bus Station, 75, Colaba Road, Mumbai-400005 Pan/Gir No. : Aaaat7871M Appellant .. Respondent Appellant By : None Respondent By : Ms. Jayashree Thakur.Dr Date Of Hearing 27.04.2023 Date Of Pronouncement 28.04.2023 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 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: NoneFor Respondent: Ms. Jayashree Thakur.DR
Section 143(1)Section 2(19)Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHIR PAVAN KUMAR GADALE, JUDICIAL MEMBER The Ajanta ideal Co- Vs. ADIT,CPC operative Housing 1stFloor,PrestigeAlpha, Society Ltd, 7/1+2, Hosour Road, Ajanta Apartments, Bengaluru-560100. Near Bus Station, 75, Colaba Road, Mumbai-400005 PAN/GIR No. : AAAAT7871M Appellant .. Respondent Appellant by : None Respondent by : Ms. Jayashree Thakur.DR Date of Hearing 27.04.2023 Date of Pronouncement 28.04.2023 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), De…

Beliram Industrial Estate Premises Co-Op Society Ltd, Mumbai vs. Asst. Director of Income Tax, CPC, Bangaluru

In the result the appeal filed by the appeal is allowed

ITA 590/MUM/2023[2020-21]Status: DisposedITAT Mumbai12 Apr 2023AY 2020-21

Bench: Shir Pavan Kumar Gadalebeliram Industrialestate Vs. Adit,Cpc, Premises Co- Soc Ltd., Bengaluru-560500 Sv Road, Dahisar, Mumbai-400068. Pan/Gir No. : Aaaab6799E Appellant .. Respondent Appellant By : Mr.Prakash Shah.Ar Respondent By : Ms.Jayashree Thakur.Dr Date Of Hearing 27.04.2023 Date Of Pronouncement 28.04.2023 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 250 Of The Act.The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Mr.Prakash Shah.ARFor Respondent: Ms.Jayashree Thakur.DR
Section 143(1)Section 154Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHIR PAVAN KUMAR GADALE, JUDICIAL MEMBER Beliram IndustrialEstate Vs. ADIT,CPC, Premises Co- Soc Ltd., Bengaluru-560500 SV Road, Dahisar, Mumbai-400068. PAN/GIR No. : AAAAB6799E Appellant .. Respondent Appellant by : Mr.Prakash Shah.AR Respondent by : Ms.Jayashree Thakur.DR Date of Hearing 27.04.2023 Date of Pronouncement 28.04.2023 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 250 of the Act.The assessee has raised the fol…

The Ghatkesar Farmers Service Cooperative Society Limited, Medchal vs. ITO., Ward-15(1), Hyderabad

In the result, appeal of the assessee is allowed

ITA 111/HYD/2023[2018-19]Status: DisposedITAT Hyderabad11 Apr 2023AY 2018-19

Bench: Shri K.Narasimha Chary

For Appellant: Shri T. Chaitanya Kumar, ARFor Respondent: Shri A. Arun &
Section 80PSection 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. 111/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2018-19) The Ghatkesar Farmers Service Vs. Income Tax Officer, Cooperative Society Limited, Ward-(15)1, Ghatkesar Town and Mandal, Hyderabad Medchal District [PAN No. AAGAT5080Q] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri T. Chaitanya Kumar, AR रधजस्‍व द्वधरध/Revenue by: Shri A. Arun & Shri Kumar Aditya, DR सुिवधई की तधरीख/Date of hearing: 28/03/2023 घ…

The Tirumala Tirupati Devesthanams Employees Co Op Credit Society, Tirupati vs. ITO, Ward-1(1), Tirupati

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

ITA 108/HYD/2023[2018-19]Status: DisposedITAT Hyderabad11 Apr 2023AY 2018-19

Bench: Shri K.Narasimha Charyआ.अपी.सं / निर्धारण अपीलधर्थी / प्रत्‍यर्थी/ वर्ा/ A.Y.

For Appellant: Shri M. Rajagopal Naidu, ARFor Respondent: Shri A. Arun &
Section 56Section 80P(2)(a)Section 80P(2)(d)

…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 / निर्धारण अपीलधर्थी / प्रत्‍यर्थी/ वर्ा/ A.Y. ITA Nos. Appellant Respondent The Tirumala Tirupati 106/Hyd/23 2016-17 Devasthanams The Income Tax Employees Co Op. Officer, 107/Hyd/23 2017-18 Credit Society, Ward-1(1), Tirupati Tirupati [PAN No. AADAT8396C] 108/Hyd/23 2018-19 निर्धाररती द्वधरध/Assessee by: Shri M. Rajagopal Naidu, AR रधजस्‍व द्वधरध/Revenue by: Shri A. Arun & Shri Kumar Aditya, DR सुिवधई की तधरीख/Date of hearing: 29/03/2023 घोर्णध की…

The Tirumala Tirupati Devasthanams Employees Co Op Credit Society, Tirupati vs. ITO., Ward-1(1), Tirupati

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

ITA 107/HYD/2023[2017-18]Status: DisposedITAT Hyderabad11 Apr 2023AY 2017-18

Bench: Shri K.Narasimha Charyआ.अपी.सं / निर्धारण अपीलधर्थी / प्रत्‍यर्थी/ वर्ा/ A.Y.

For Appellant: Shri M. Rajagopal Naidu, ARFor Respondent: Shri A. Arun &
Section 56Section 80P(2)(a)Section 80P(2)(d)

…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 / निर्धारण अपीलधर्थी / प्रत्‍यर्थी/ वर्ा/ A.Y. ITA Nos. Appellant Respondent The Tirumala Tirupati 106/Hyd/23 2016-17 Devasthanams The Income Tax Employees Co Op. Officer, 107/Hyd/23 2017-18 Credit Society, Ward-1(1), Tirupati Tirupati [PAN No. AADAT8396C] 108/Hyd/23 2018-19 निर्धाररती द्वधरध/Assessee by: Shri M. Rajagopal Naidu, AR रधजस्‍व द्वधरध/Revenue by: Shri A. Arun & Shri Kumar Aditya, DR सुिवधई की तधरीख/Date of hearing: 29/03/2023 घोर्णध की…

The Tirumala Tirupati Devasthanams Employee Co Op Credit Society, Tirupati vs. ITO., Ward-1(1), Tirupati

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

ITA 106/HYD/2023[2016-17]Status: DisposedITAT Hyderabad11 Apr 2023AY 2016-17

Bench: Shri K.Narasimha Charyआ.अपी.सं / निर्धारण अपीलधर्थी / प्रत्‍यर्थी/ वर्ा/ A.Y.

For Appellant: Shri M. Rajagopal Naidu, ARFor Respondent: Shri A. Arun &
Section 56Section 80P(2)(a)Section 80P(2)(d)

…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 / निर्धारण अपीलधर्थी / प्रत्‍यर्थी/ वर्ा/ A.Y. ITA Nos. Appellant Respondent The Tirumala Tirupati 106/Hyd/23 2016-17 Devasthanams The Income Tax Employees Co Op. Officer, 107/Hyd/23 2017-18 Credit Society, Ward-1(1), Tirupati Tirupati [PAN No. AADAT8396C] 108/Hyd/23 2018-19 निर्धाररती द्वधरध/Assessee by: Shri M. Rajagopal Naidu, AR रधजस्‍व द्वधरध/Revenue by: Shri A. Arun & Shri Kumar Aditya, DR सुिवधई की तधरीख/Date of hearing: 29/03/2023 घोर्णध की…