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 367,154 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 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

Principal Commissioner of Income Tax 9 Kolkata vs. M/S Steel Authority of India Employees Co Operative Credit Society Ltd

In the result, the appeals filed by the revenue are dismissed and the

ITAT/62/2023HC Calcutta10 Apr 2023

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 10Th April, 2023 Appearance : Ms. Smita Das De, Adv. …For The Appellant Mr. Saumya Kejriwal, Adv. Mr. G.S. Gupta, Adv. …For The Respondent The Court : We Have Heard Ms. Smita Das De, Learned Standing Counsel For The Appellant & Mr. Saumya Kejriwal, Learned Counsel For The Respondent. There Is A Delay Of 168 Days In Filing These Appeals.

Section 14ASection 260A

…OD-8, 9 & 10 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/62/2023 IA NO.GA/1/2023, GA/2/2023 PRINCIPAL COMMISSIONER OF INCOME TAX -9, KOLKATA VS. M/S. STEEL AUTHORITY OF INDIA EMPLOYEES’ CO-OPERATIVE CREDIT SOCIETY LTD. ITAT/63/2023 IA NO.GA/1/2023, GA/2/2023 PRINCIPAL COMMISSIONER OF INCOME TAX -9, KOLKATA VS. M/S. STEEL AUTHORITY OF INDIA EMPLOYEES’ CO-OPERATIVE CREDIT SOCIETY LTD., KOLKATA ITAT/64/2023 IA NO.GA/1/2023, GA/2/2023 PRINCIPAL COMMISSIONER OF INCOME TAX -9, KOLKATA VS. M/S. STEEL AUTHORITY OF INDIA EMPLOYEES’ CO-OPERATIVE CREDIT SOCIETY LTD. BEFORE : THE HON…

Principal Commissioner of Income Tax 9 Kolkata vs. M/S Steel Authority of India Employees Co Operative Credit Society Ltd

In the result, the appeals filed by the revenue are dismissed and the

ITAT/63/2023HC Calcutta10 Apr 2023

Section 14ASection 260A

Shri Keshoraipatan Sahkari Sugar Mills Limited, Kota vs. PCIT, Udaipur

In the result, appeal of the assessee is allowed

ITA 208/JPR/2022[2017-18]Status: DisposedITAT Jaipur20 Mar 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Mahendra Gargieya (Adv.) &For Respondent: Sh. James Kurian (CIT)

Section 142(1)Section 143(2)Section 143(3)Section 263Section 80P(2)(d)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 208/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Shri Keshoraipatan Sahkari Sugar PCIT, Vs. Mills Ltd., Kota Udaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACAS 5985 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Mahendra Gargieya (Adv.) & Sh. Devang Gargieya (Adv.) jktLo dh vksj ls@…

Ispat Employees Cooperative Thrift and Credit Society Ltd vs. Pr. Commissioner of Income Tax-18 New Delhi

ITA - 74 / 2023HC Delhi03 Mar 2023

Bench: The Next Date Of Hearing.

Section 80P(2)(a)

…Sanjay Kumar, learned senior standing counsel, who appears on behalf of the respondent/revenue, says that this issue is covered by the judgment of the Supreme Court rendered in Totgars’ Cooperative Sale Society Ltd. v. Income Tax officer, Karnataka (2010) 188 Taxmann 282 (SC) and the judgment of the coordinate bench of this court in Mantola Co- Operative Thrift & Credit Society Ltd. v. Commissioner of Income-tax (2014) 50 Taxmann.com 278 (Delhi). 4.1. We are told that the Mantola case is pending in the Supreme Court and that the SLP has been converted to a Civil Appeal i.e., C.A.666 of 2016. 5. Mr Kapo…

K274 Uthukuli Primary Agricultural Cooperative Credit Society Ltd, Tirupur vs. ITO, NFAC, Delhi

ITA 860/CHNY/2022[2018-2019]Status: DisposedITAT Chennai08 Feb 2023AY 2018-2019

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.: 860/Chny/2022 िनधा"रण वष" / Assessment Year: 2018-19

For Appellant: Ms. G. Vardini Karthik, Advocate

Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 8O

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 860/Chny/2022 िनधा"रण वष" / Assessment Year: 2018-19 M/s. K274 Uthukuli Primary Income Tax Officer, Agricultural Cooperative Credit v. National e-Assessment Centre, Society Ltd., Delhi. 1, Uttukuli Post, Uttukuli, Tirupur – 638 751, Tamilnadu. [PAN: AABAK-4347-E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant…

Vapi Merchant Saving & Credit Co. Op. Society Ltd., Vapi vs. The PCIT, Valsad

In the result, appeal of the assessee is allowed

ITA 107/SRT/2022[2017-18]Status: DisposedITAT Surat31 Jan 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.107/Srt/2022 "नधा"रण वष"/Assessment Year: (2017-18) (Virtual Court Hearing) Vapi Merchant Saving & Credit Co. Vs. The Pcit, Valsad. Op. Society, 130, 1St Floor Varun Complex, Opp. Reliance Super Market, Gidc, Vapi – 396195. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaav3925E

Section 143(3)Section 263Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.107/SRT/2022 "नधा"रण वष"/Assessment Year: (2017-18) (Virtual Court Hearing) Vapi Merchant Saving and Credit Co. Vs. The PCIT, Valsad. Op. Society, 130, 1st Floor Varun Complex, Opp. Reliance Super Market, GIDC, Vapi – 396195. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAV3925E Assessee by Shri Mahesh Chhajed, CA Respondent by Shri Ashish Pophare, CIT(DR) Date of Hearing 30/01/2023 31/01/2023 Date of Pronouncement आदेश / O R D E R PER DR. A. L. SAINI, AM: By way of t…

M/S. Bishnupur Rowtara Primary Agricultural Co-Operative Credit Society Ltd., Nadia vs. I.T.O., Ward-41(1), Kolkata

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

ITA 579/KOL/2022[2018-2019]Status: DisposedITAT Kolkata17 Jan 2023AY 2018-2019

Bench: Shri Rajesh Kumar & Shri Sonjoysarma]

Section 143(1)Section 28Section 56Section 57Section 64Section 80PSection 80P(2)(a)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘एसएमसी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri SonjoySarma, Judicial Member] I.T.A. No. 579/Kol/2022 Assessment Year: 2018-19 M/s BishupurRowtara Primary Vs. ITO, Ward-41(1), Kolkata Agricultural Co-operative Credit Society Ltd. (PAN: AACAB 3042 Q) Appellant / (अपीलाथ") Respondent / ( !यथ") Date of Hearing / सुनवाई 21.12.2022 क$ "त&थ Date of Pronouncement/ 17.01.2023 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri Miraj D Shah, A.R "नधा"/रत…

Amore Commercial Premises Co-Op Soc. Ltd, Mumbai vs. Central Processing Centre, Mumbai

ITA 2874/MUM/2022[2020-21]Status: DisposedITAT Mumbai17 Jan 2023AY 2020-21

Bench: Shri Kuldip Singh & S Rifaur Rahmanassessment Year: 2020-21 & Assessment Year: 2020-21 Amore Commercial Central Processing Centre, Premises Co-Op Society Bangalore, Karnataka- Ltd. 560500 701, 7Th Floor, Junction Of Vs. 2Nd & 4Th Road, Khar West Mumbai Maharashtra-400052 Pan- Aabaa0724F (Appellant) (Respondent) Present For: Assessee By : Shri. Sashi Bekal Revenue By : Shri. Ashish Kumar Deharia Date Of Hearing : 03 . 01 . 2023 Date Of Pronouncement :17 . 01 . 2023 O R D E R Per : Kuldip Singh:

For Appellant: Shri. Sashi BekalFor Respondent: Shri. Ashish Kumar Deharia

Section 143(1)Section 80PSection 80P(2)(d)Section 8O

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER & S RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2020-21 & Assessment Year: 2020-21 Amore Commercial Central Processing Centre, Premises Co-Op Society Bangalore, Karnataka- Ltd. 560500 701, 7th Floor, Junction of Vs. 2nd and 4th Road, Khar West Mumbai Maharashtra-400052 PAN- AABAA0724F (Appellant) (Respondent) Present for: Assessee by : Shri. Sashi Bekal Revenue by : Shri. Ashish Kumar Deharia Date of Hearing : 03 . 01 . 2023 Date of Pronouncement :17 . 01 . 2023 O R D E R Per : Kuldip Singh, Judicial…

Amore Commercial Premises Co-Op Soc. Ltd, Mumbai vs. Central Processing Centre, Bengaluru

ITA 2873/MUM/2022[2020-2021]Status: DisposedITAT Mumbai17 Jan 2023AY 2020-2021

For Appellant: Shri. Sashi BekalFor Respondent: Shri. Ashish Kumar Deharia

Section 143(1)Section 80PSection 80P(2)(d)Section 8O

Somnath Nagrik Credit Co.Op. Soc. Ltd., Deesa vs. Asstt. Commissioner of Income Tax, B.K.Circle, Palanpur

In the result, the appeal of the assessee is allowed

ITA 348/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad16 Dec 2022AY 2018-19

Bench: Ms. Suchitra Kamble

For Appellant: Shri S. N. Divatia, A.R. & Shri SamirFor Respondent: Shri Alpesh Parmar, Sr. D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No.348/Ahd/2022 (Assessment Year: 2018-19) Somnath Nagrik Credit Co. Op. Vs. ACIT Soc. Ltd., BK Circle, 106, Shivalik Shopping Centre, Palanpur Opp. Lions Hall, Deesa, (Dist. Banaskantha) Banaskantha-385535 Gujarat-385001 [PAN No.AADAS7959J] (Appellant) .. (Respondent) Appellant by : Shri S. N. Divatia, A.R. & Shri Samir Vora, A.R. Respondent by: Shri Alpesh Parmar, Sr. D.R. Date of Hearing 15.12.2022 Date of Pronouncement 16.12.2022 O R D E R The appeal filed by the assessee is against the order pas…

Shri Rajkot Jilla Co-Operative Marketing Union Ltd., Rajkot-Gujarat vs. The ITO, Ward-2(1) (5), Rajkot-Gujarat

In the result, the appeal of the assessee is allowed

ITA 4/RJT/2020[2016-17]Status: DisposedITAT Rajkot13 Dec 2022AY 2016-17

For Appellant: Shri Gaurang Khakhar, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2016-17 Rajkot Jilla Co-Op Cotton The ITO, Marketing Union Ld. Ward-2(1)(5), Rajkot Vs Rajkot PAN: AAAAR4310H (Respondent) (Appellant) Assessee by: Shri Gaurang Khakhar, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 06-10-2022 Date of pronouncement : 13-12-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2016-17, arises from order of the CIT(A)-…

The Acropolis Co.Op.Hsg.Society Ltd, Mumbai vs. DCIT, CPC, Bengaluru

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

ITA 928/MUM/2022[2017-18]Status: DisposedITAT Mumbai01 Dec 2022AY 2017-18

Bench: Shri M. Balaganesh, Am & Ms. Kavitha Rajagopal, Jm The Acropolis Co-Op. Housing Society Ltd. Dy. Cit, Cpc B-31, Acropolis Little Gibs Road, Malbar Bengaluru, Karnataka Vs. Hill, Mumbai-400 006

For Appellant: Shri Vishal ShahFor Respondent: Shri Manoj Kumar Singh

Section 12(1)Section 143(1)Section 154Section 250Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, AM AND MS. KAVITHA RAJAGOPAL, JM The Acropolis Co-op. Housing Society Ltd. Dy. CIT, CPC B-31, Acropolis Little GIBS Road, Malbar Bengaluru, Karnataka Vs. Hill, Mumbai-400 006 PAN/GIR No. AAATT 4718 N (Appellant) : (Respondent) Appellant by : Shri Vishal Shah Respondent by : Shri Manoj Kumar Singh : 06.09.2022 Date of Hearing Date of Pronouncement : 01.12.2022 O R D E R Per Kavitha Rajagopal, J. M.: This appeal has been filed by the assessee as against the order of the learned Commissioner of Income Tax (Appeals) (‘ld.CIT(A…

The Bhagwati Urban Co-Op. Credit Society Ltd., Pernem vs. The Income Tax Officer, Ward-2(3), Panaji

The appeals of the assessee are allowed

ITA 46/PAN/2021[2017-18]Status: DisposedITAT Panaji24 Nov 2022AY 2017-18

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Rajendra BhobeFor Respondent: Shri N. Shrikant

Section 143(1)Section 80PSection 80P(2)(d)Section 80P(4)Section 8O

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI ‘SMC’ BENCH : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA.No.46/PAN/2021 Assessment Year 2017-2018 The Bhagwati Urban Co-op The Income Tax Officer, Credit Society Ltd., S-1 Ward-1(3), Market Subyard Near Bank vs. Panaji.. of Maharashtra, Pednem, Goa – 403 001 Goa – 403 524 (Appellant) (Respondent) For Assessee : Shri Rajendra Bhobe For Revenue : Shri N. Shrikant Date of Hearing : 23.11.2022 Date of Pronouncement : 25.11.2022 ORDER This assessee’s appeal for assessment year 2017- 18, arises against the National Faceless Appe…

Prathamik Krishi Pattin Sahakari Niyamit, Salapur vs. ITO, Ward - 1(5), Belagavi

The appeals of the assessee are allowed

ITA 17/PAN/2020[2016-17]Status: DisposedITAT Panaji23 Nov 2022AY 2016-17

Bench: Shri Satbeer Singh Godara

For Appellant: Shri S.B. GodadiFor Respondent: Shri N. Shrikant

Section 143(3)Section 80PSection 80P(2)(d)Section 80P(4)Section 8O

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI ‘SMC’ BENCH : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA.No.17/PAN/2020 Assessment Year 2016-2017 Prathamik Krishi Pattin The Income Tax Officer, Sahalkari Niyamit, Salapur vs., Ward – 1(5), (Tal-Ramdurg) (Dist. Belagavi) – 591 127 Belagavi, State-Karnataka. PAN AACAP7604G (Appellant) (Respondent) For Assessee : Shri S.B. Godadi For Revenue : Shri N. Shrikant Date of Hearing : 17.11.2022 Date of Pronouncement : 23.11.2022 ORDER This assessee’s appeal for assessment year 2016- 17, arises against the CIT(A)’s Belgaum order dat…

The Thanjavur District Co Op Milk Producers Union Limited, Thanjavur vs. ACIT, Circle2(1), Trichy

In the result, appeal of the Assessee is Allowed

ITA 404/CHNY/2022[2017-18]Status: DisposedITAT Chennai21 Nov 2022AY 2017-18

Bench: Shri Mahavir Singh, Vice- & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.404/Chny/2022 िनधा"रणवष" / Assessment Year : 2017-18 The Thanjavur District Co Op The Principal Milk Producers Union Limited, Vs Commissioner Of Income No.1, Nanjikottai Road, Tax-1, Madurai. Thanjavur – 613006. Pan: Aaaat 0224 E Appellant/ Assessee Respondent /Revenue Assessee By K.Meenakshisundaram - Itp Revenue By Shri M.Rajan – Cit(Dr) Date Of Hearing 23/08/2022 Date Of Pronouncement 21/11/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Appellant Assessee Against The Order U/S 263 Of The Income Tax Act (Act) Of The Principal Commissioner Of Income Tax Madurai-1, Dated 26/03/2022 For A.Y. 2017-18. The Assessee Has Raised Following Grounds Of Appeal: “The Order Under Section 263 Of The Income Tax Act Dated 26/3/2022 Received By The Appellant On 1/4/2022 Is Objected To On The Following Grounds Of Appeal. 1. The Learned Principal Commissioner Madurai Erred In Setting Aside The Valid Order Passed By The Assisstant Commissioner Of Income Tax Circle-2(1) Trichy Dated 5/11/2019 For The Assessment Year 2017- 2018 Under Section 263 On Mere Assumptions & Presumptions That The Order Had Been Erroneous & Prejudicial To The Interest Of Revenue. 2. The Learned Principal Commissioner Misdirected Himself That The Valid Order Passed By The Assisstant Commissioner Was Erroneous & Prejudicial To The Interest Of Revenue Simply For The Reason That The

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

…आयकर अपीलीय अिधकरण चे"ई “सी” "ायपीठ म"। IN THE INCOME TAX APPELLATE TRIBUNAL, CHENNAI BENCHES “C” : CHENNAI BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.404/CHNY/2022 िनधा"रणवष" / Assessment Year : 2017-18 The Thanjavur District Co Op The Principal Milk Producers Union Limited, Vs Commissioner of Income No.1, Nanjikottai Road, Tax-1, Madurai. Thanjavur – 613006. PAN: AAAAT 0224 E Appellant/ Assessee Respondent /Revenue Assessee by K.Meenakshisundaram - ITP Revenue by Shri M.Rajan – CIT(DR) Date of hearing 23/08/2022 Date of pronouncement 21/11/2022 आदेश…

Shri Madhopur Kraya Vikraya Sahkari Samiti, Shrimadhopur vs. PCIT-2, Jaipur

In the result, appeal of the assessee is allowed

ITA 194/JPR/2022[2017-18]Status: DisposedITAT Jaipur15 Nov 2022AY 2017-18

For Appellant: Sh. Vedant Agarwal (Adv.)For Respondent: Sh. Sanjay Dhariwal(CIT)

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

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.194/JP/2022 fu/kZkj.ko"kZ@Assessment Years :2017-18 cuke Shri Madhopur KrayaVikraya Sahkari PCIT-2 Samiti Limited, Vs. Jaipur 3, Near Railway Station Shri Madhopur Sikar LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJAS 8075 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. Vedant Agarwal (Adv.) jktLo dh vksj…

The Ikkaraiboluvampatti Paccs 33, Coimbatore vs. ITO, Ncw 4(2), Coimbatore

In the result, appeal filed by the assessee is allowed

ITA 461/CHNY/2021[2017-18]Status: DisposedITAT Chennai02 Nov 2022AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.461/Chny/2021 िनधा"रण वष" /Assessment Year: 2017-18 M/S.Ikkaraiboluvampatti Paccs, V. The Income Tax Officer, 33, Rajaji Street, Non-Corporate Ward-4(2), Coimbatore. Coimbatore. [Pan: Aaaai 3699 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.J.Saravanan, Adv. ""यथ" क" ओर से /Respondent By : Mr.P.Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 19.10.2022 घोषणा क" तारीख /Date Of Pronouncement : 02.11.2022

For Respondent: Mr.P.Sajit Kumar, JCIT

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

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.461/Chny/2021 िनधा"रण वष" /Assessment Year: 2017-18 M/s.Ikkaraiboluvampatti PACCS, v. The Income Tax Officer, 33, Rajaji Street, Non-Corporate Ward-4(2), Coimbatore. Coimbatore. [PAN: AAAAI 3699 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.J.Saravanan, Adv. ""यथ" क" ओर से /Respondent by :…

Ashoka Palace Co.Op Hsc Soc Ltd, Mumbai vs. ITO WD-31(1) (1), Mumbai

In the result, appeal by the assessee is allowed

ITA 2062/MUM/2021[2018-19]Status: DisposedITAT Mumbai31 Oct 2022AY 2018-19

Bench: Shri Vikas Awasthyआअसं.2062/मुं/2021 ("न.व. 2018-19) Ashoka Palace Co-Op. Hsg. Soc.Ltd., Malad East, Makrani Pada Road, Mumbai 400 097. Pan: Aaaaa-9300-N ...... अपीलाथ" /Appellant बनाम Vs. Income Tax Officer –Ward-31(1)(1), Kautilya Bhavan, Bandra (East) Mumbai 400 051. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Dharan Gandhi ""तवाद" "वारा/Respondent By : Ms. Beena Santosh सुनवाई क" "त"थ/ Date Of Hearing : 02/08/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 31/10/2022 आदेश/ Order

For Appellant: Shri Dharan GandhiFor Respondent: Ms. Beena Santosh

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

…आयकर अपील"य अ"धकरण मुंबई पीठ “ एस एम सी ” "ी "वकास अव"थी, "या"यक सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.2062/मुं/2021 ("न.व. 2018-19) Ashoka Palace Co-op. Hsg. Soc.Ltd., Malad East, Makrani Pada Road, Mumbai 400 097. PAN: AAAAA-9300-N ...... अपीलाथ" /Appellant बनाम Vs. Income Tax Officer –Ward-31(1)(1), Kautilya Bhavan, Bandra (East) Mumbai 400 051. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant by : Shri Dharan Gandhi ""तवाद" "वारा/Respondent by : Ms. Beena Santosh सुनवाई क" "त"थ/ Date of hearing : 02/08/2022 घोषणा क" "त"थ…

Shri Arbuda Co. Op Credit Society Ltd, Vishnagar vs. The ITO, Ward-5, Patan

Appeal of the assessee is partly allowed for statistical purpose

ITA 499/AHD/2020[2017-18]Status: DisposedITAT Ahmedabad14 Oct 2022AY 2017-18

Bench: Ms. Suchitra Kamble

For Appellant: Shri H. V. Doshi, A.RFor Respondent: Shri Rakesh Jha, Sr. DR

Section 56Section 57Section 80PSection 80P(2)(a)Section 80P(2)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 499/Ahd/2020 (Assessment Year: 2017-18) Shri Arbuda Co. Op. Credit Vs. ITO Society Ltd., 54/55, Talika Ward-5, Panchayat Market, Chandan Park Patan Society Road, Vishnagar, Gujarat [PAN No.AAALS2368B] (Appellant) .. (Respondent) Appellant by : Shri H. V. Doshi, A.R. Respondent by : Shri Rakesh Jha, Sr. DR Date of Hearing 12.09.2022 Date of Pronouncement 14.10.2022 O R D E R PER Ms. SUCHITRA KAMBLE - JM: This appeal is filed by the assessee against the order dated 13.08.2020 passed by the Ld. CIT(…

The ACIT, Patan Circle, Patan vs. Visnagar Taluka Majoor Sahakari Mandli Ltd, Visnagar

In the result, both the appeal filed by the Revenue are dismissed

ITA 1530/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad07 Oct 2022AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

For Appellant: Shri H.V. Doshi, ARFor Respondent: Shri Atul Pandey, Sr. DR

Section 263Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…ITA Nos.1529 & 1530/Ahd/2019 Assessment Years: 2014-15 & 2013-14 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA Nos.1529 & 1530/Ahd/2019 Assessment Years: 2014-15 & 2013-14 Asstt. Commissioner of Income Tax, vs. Visnagar Taluka Majoor Sahakari Patan Circle, Patan. Mandli Limited, Darbar Road, Visnagar [PAN – AAALV 00006 H] (Appellant) (Respondent) Assessee by : Shri H.V. Doshi, AR Revenue by : Shri Atul Pandey, Sr. DR Date of hearing : 06.09.2022 Date of pronouncement : 07.10.2022 O R…