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 366,470 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

Nagpur District Shala Karmachari Credit Co-Operative Society Ltd, Nagpur vs. Income Tax Officer Ward 4 (4), Nagpur

In the result, assessee’s appeal is allowed

ITA 774/NAG/2025[2018-19]Status: DisposedITAT Nagpur19 Feb 2026AY 2018-19

Bench: Shri R. K. Panda

For Appellant: Shri K P Dewani (through virtual)For Respondent: Shri Surjit Kumar Saha Sr.DR
Section 234ASection 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH “SMC”, (VIRTUAL HEARING : AT PUNE) BEFORE SHRI R. K. PANDA, VICE PRESIDENT ITA Nos.774 & 775/NAG/2025 Assessment Years : 2018-19 & 2020-21 Nagpur District Shala Karmachari Credit ITO, Ward 4(4), Nagpur Co-operative Society Ltd., Nagpur Vs. Amiket Complex, 01, Vakilpeth, Nagpur – 440009 PAN : AAALN0073A (Appellant) (Respondent) Assessee by : Shri K P Dewani (through virtual) Department by : Shri Surjit Kumar Saha Sr.DR (through virtual) Date of hearing : 05-02-2026 Date of pronouncement : 19-02-2026 O R D E R PER R. K. PANDA, VP : The above 2 appeals filed by t…

Bardc Bank, Bhatkal vs. National E-Assessment Centre, Delhi

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

ITA 297/PAN/2024[2018-19]Status: DisposedITAT Panaji17 Feb 2026AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.296 & 297/Pan/2024 (A.Y. 2017-18 & 2018-19) Bardc Bank Bhatkal, Ito-Ward-1, Vs Pld Bank, Main Road, Santerikrupa, . Uttara Kannada, Kaigaroad, Bhatkal S.O. Habbuwada, Karnataka-581320. Karwar-581306, Karnataka. Pan .No. Aaaap1731G (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G D PADMAHSHALI ACCOUNTANT MEMBER I T A. Nos.296 & 297/PAN/2024 (A.Y. 2017-18 & 2018-19) BARDC Bank Bhatkal, ITO-Ward-1, Vs PLD Bank, Main Road, SanteriKrupa, . Uttara Kannada, KaigaRoad, Bhatkal S.O. Habbuwada, Karnataka-581320. Karwar-581306, Karnataka. PAN .No. AAAAP1731G (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee by Shri.Ravish Rao.AR Revenue by Smt.Rijula Uniyal. Sr.DR सुनवाई की तारीख/Date of Hearing 10.02.2026 घोषणाकीतारीख/DateofPronouncement 17.02.2026 ORDER PER BENCH: These two app…

Bardc Bank, Bhatkal vs. Income Tax Officer, Ward - 1, Karwar

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

ITA 296/PAN/2024[2017-18]Status: DisposedITAT Panaji17 Feb 2026AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.296 & 297/Pan/2024 (A.Y. 2017-18 & 2018-19) Bardc Bank Bhatkal, Ito-Ward-1, Vs Pld Bank, Main Road, Santerikrupa, . Uttara Kannada, Kaigaroad, Bhatkal S.O. Habbuwada, Karnataka-581320. Karwar-581306, Karnataka. Pan .No. Aaaap1731G (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G D PADMAHSHALI ACCOUNTANT MEMBER I T A. Nos.296 & 297/PAN/2024 (A.Y. 2017-18 & 2018-19) BARDC Bank Bhatkal, ITO-Ward-1, Vs PLD Bank, Main Road, SanteriKrupa, . Uttara Kannada, KaigaRoad, Bhatkal S.O. Habbuwada, Karnataka-581320. Karwar-581306, Karnataka. PAN .No. AAAAP1731G (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee by Shri.Ravish Rao.AR Revenue by Smt.Rijula Uniyal. Sr.DR सुनवाई की तारीख/Date of Hearing 10.02.2026 घोषणाकीतारीख/DateofPronouncement 17.02.2026 ORDER PER BENCH: These two app…

Shri Hanuman Credit Souharda Sahakari Sangh Ltd, Belagavi vs. Income Tax Officer, Ward - 1, Nippani

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

ITA 235/PAN/2025[2017-18]Status: DisposedITAT Panaji16 Feb 2026AY 2017-18

Bench: SHRI PAVAN KUMAR GADALE (Judicial Member)

Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I T A. No.235/PAN/2025 (A.Y. 2017-18 ) Shree Hanuman Credit Vs I.T.O-Ward-1, Souhard Sahakari Limited, Nemchand Building, . 1,Shah Complex, 747,AshokNagar, K.C.Road,Near busstand, Nipani-591237, Chikodi-591201, Karnataka. Karnataka. PAN .No. AACAS1191D (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee by Shri.Mahadeo Wali.AR Revenue by Smt.Rijula Uniyal.Sr.DR सुनवाई की तारीख/Date of Hearing 12.02.2026 घोषणा की तारीख/Date of Pronouncement 16.02.2026 ORDER PER PAVAN KUMAR GADALE, JM: The assessee has filed…

Shree Mahila Credit Souhard Sahakari Sangh Niyamit, Belagavi vs. ITO Ward 1 Belagavi, Belagavi

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

ITA 116/PAN/2024[2017-18]Status: DisposedITAT Panaji13 Feb 2026AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. No.116/Pan/2024 (A.Y. 2017-18) Shree Mahila Credit Souhard Vs Ito-Ward-2, Sahakari Sangh Niyamit, Feroj Khimjibhai Cpx, . Shop.No.3, Maruti Complex, Civil Hospital Road 2 Nd Railway Gate, Tilakwadi, Belagavi-590001. Belgaum-500006, Karnataka. Karnataka. . Pan .No. Aabas9244A (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee By Shri.Pramod Y Vaidya.Ar Revenue By Smt.Rijula Uniyal.Sr.Dr सुनवाई की तारीख/Date Of Hearing 09.02.2026 घोषणा की तारीख/Date Of Pronouncement 13.02.2026 Order Per Pavan Kumar Gadale, Jm: The Appeal Is Filed By The Assesse Against The Order Of The Nfac/Cit(A) Passed U/Sec 143(3) & U/Sec 250 Of The Act. The Assessee Has Raised The Grounds Of Appeal Challenging The Order Of The Cit(A) Partially Sustaining The Denial Of Claim Of Deduction U/Sec80P(2)(A)(I) Of The Act Made By The Assessing Officer & Without Prejudice Alternate Relief U/Sec80P(2)(D) Of The Act & Sustaining Denial Of Deduction Of Interest On Income Tax Refund Under Section 80P(2)(A)(I) Of The Act.

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G D PADMAHSHALI ACCOUNTANT MEMBER I T A. No.116/PAN/2024 (A.Y. 2017-18) Shree Mahila Credit Souhard Vs ITO-Ward-2, Sahakari Sangh Niyamit, Feroj khimjibhai cpx, . Shop.no.3, Maruti Complex, Civil Hospital Road 2 nd Railway gate, Tilakwadi, Belagavi-590001. Belgaum-500006, Karnataka. Karnataka. . PAN .No. AABAS9244A (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee by Shri.Pramod Y Vaidya.AR Revenue by Smt.Rijula Uniyal.Sr.DR सुनवाई की तारीख/Date of Hearing 09.02.2026 घोषणा की तारीख/Date of Pronoun…

Shree Sant Savta Gramin Bigar Seti Sahakari Patsanstha Maryadit, Pimpalgaon vs. Assessing Officer, Nashik

In the result, appeal of the Assessee is allowed

ITA 1597/PUN/2025[2016-17]Status: DisposedITAT Pune11 Feb 2026AY 2016-17

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1597/Pun/2025 निर्धारण वषा / Assessment Year: 2016-17 Shree Sant Savta Gramin Bigar V Assessment Unit, Seti Sahakari Patsanstha S Income Tax Maryadit, Department, Delhi. Pimpalgaon, Niphad, Maharashtra – 422209. Pan: Aacas4098M Appellant/ Assessee Respondent /Revenue Assessee By Shri Sanket Joshi (Virtual) Revenue By Shri Sadananda – Jcit Date Of Hearing 10/02/2026 Date Of Pronouncement 11/02/2026 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], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2016-17 Dated 27.11.2024 Emanating From The Assessment Order Passed Under Section 144 Of The I.T.Act, Dated 05.03.2024. The Assessee Has Raised The Following Grounds Of Appeal :

Section 144Section 148Section 250Section 271(1)(c)Section 271FSection 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.1597/PUN/2025 निर्धारण वषा / Assessment Year: 2016-17 Shree Sant Savta Gramin Bigar V Assessment Unit, Seti Sahakari Patsanstha s Income Tax Maryadit, Department, Delhi. Pimpalgaon, Niphad, Maharashtra – 422209. PAN: AACAS4098M Appellant/ Assessee Respondent /Revenue Assessee by Shri Sanket Joshi (Virtual) Revenue by Shri Sadananda – JCIT Date of hearing 10/02/2026 Date of pronouncement 11/02/202…

Everest Grande Commercial Premises Co-Op. Society Ltd, Mumbai vs. ITO, 24 (1)(1), Mumbai

In the result, the appeal by the assessee is allowed

ITA 8609/MUM/2025[2022-23]Status: DisposedITAT Mumbai11 Feb 2026AY 2022-23

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhaileverest Grande Commercial Premises Co- Op. Society Ltd Cts 46/34, Plot 3A Everest Grande Society, Mahakali Caves Road, Andheri Kurla Road, ............... Appellant Andheri (East), Mumbai- 400093 Pan: Aaaae5455A

For Appellant: Shri N. R AgrawalFor Respondent: Shri Pravin Salunkhe, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 144BSection 250Section 3Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H (SMC)” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Everest Grande Commercial Premises Co- Op. Society Ltd CTS 46/34, Plot 3A Everest Grande Society, Mahakali Caves Road, Andheri Kurla Road, ............... Appellant Andheri (East), Mumbai- 400093 PAN: AAAAE5455A v/s ITO, 24(1)(1) 3rd Floor, Piramal Chambers, Lalbaugh ……………… Respondent Mumbai- 400034 Assessee by : Shri N. R Agrawal Revenue by : Shri Pravin Salunkhe, Sr. DR Date of Hearing – 03/02/2026 Date of Order - 11/02/2026 O R D E R PER SANDEEP SINGH KA…

Aurangabad Division Life Insurance Employees Co-Op Credit Society Ltd, Auranbad vs. ITO, Ward-1(1), Aurangabad

In the result, appeal of the assessee is allowed

ITA 3175/PUN/2025[2020-21]Status: DisposedITAT Pune10 Feb 2026AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.3175/Pun/2025 निर्धारण वषा / Assessment Year: 2020-21 Aurangabad Divison Life V The Income Tax Officer, Insurance Employees Co-Op S Ward-1(1), Aurangabad. Credit Society Ltd., 11, Jeevan Prakash, Lic Office Building Adalat Road, Kranti Chowk, Aurangabad -431005 Pan: Aaaaa2245A Appellant/ Assessee Respondent /Revenue Assessee By Ca Payal Rathi (Virtual) Revenue By Shri Sadananda – Jcit Date Of Hearing 09/02/2026 Date Of Pronouncement 10/02/2026 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], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2020-21 Dated 24.09.2025 Emanating From The Assessment Order Passed Under Section 143(3) Read With Section 144B Of The Income Tax Act, 1961

Section 143(3)Section 144BSection 250Section 56Section 66Section 80PSection 80P(2)(a)

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.3175/PUN/2025 निर्धारण वषा / Assessment Year: 2020-21 Aurangabad Divison Life V The Income Tax Officer, Insurance Employees Co-op s Ward-1(1), Aurangabad. Credit Society Ltd., 11, Jeevan Prakash, LIC Office Building Adalat Road, Kranti Chowk, Aurangabad -431005 PAN: AAAAA2245A Appellant/ Assessee Respondent /Revenue Assessee by CA Payal Rathi (Virtual) Revenue by Shri Sadananda – JCIT Date of hea…

Mahesh Nagari Sahakari Patsanstha Maryadit, Ahilyanagar vs. Pr CIT, Pune-1, Pune

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

ITA 1300/PUN/2025[2020-21]Status: DisposedITAT Pune09 Feb 2026AY 2020-21

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1300/Pun/2025 िनधा"रण वष" / Assessment Year : 2020-21 Mahesh Nagari Sahakari Vs. Pr. Cit, Pune-1. Patsanstha Maryadit, At Post Bhingar, Ahmednagar Camp, S.O. Burhanagar, Ahilyanagar- 414002. Pan : Aadam4172H Appellant Respondent Assessee By : Shri Prasad S. Bhandari (Virtual) Revenue By : Shri Amol Khairnar Date Of Hearing : 02.12.2025 Date Of Pronouncement : 09.02.2026 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 28.03.2025 Passed U/S 263 Of The It Act By Ld. Pr. Cit, Pune-1 [‘Ld. Pcit’] For The Assessment Year 2020-21. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & In The Prevailing Circumstances Of The Case, Respected Pcit Pune 1 Erred Passing The Impugned Revision Order Under Section 263 Without Appreciating The Fact That Interest On The Deposits Made By A Assessee Co-Operative Society Out Of Its Business Proceeds With The Co-Operative Bank Is Eligible

For Appellant: Shri Prasad S. Bhandari (Virtual)For Respondent: Shri Amol Khairnar
Section 143(3)Section 263Section 80PSection 80P(2)Section 80P(2)(d)Section 80P(2)(f)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1300/PUN/2025 िनधा"रण वष" / Assessment Year : 2020-21 Mahesh Nagari Sahakari Vs. Pr. CIT, Pune-1. Patsanstha Maryadit, At Post Bhingar, Ahmednagar Camp, S.O. Burhanagar, Ahilyanagar- 414002. PAN : AADAM4172H Appellant Respondent Assessee by : Shri Prasad S. Bhandari (Virtual) Revenue by : Shri Amol Khairnar Date of hearing : 02.12.2025 Date of pronouncement : 09.02.2026 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed…

Deputy Commissioner of Income Tax, Chennai vs. M/S. Larsen & Toubro Group Employees Co-Op Thrift & Credit Society Limited, Chennai

In the result, appeal filed by the Revenue is dismissed

ITA 2883/CHNY/2025[2017-18]Status: DisposedITAT Chennai04 Feb 2026AY 2017-18

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.N. Arjun Raj, AdvocateFor Respondent: Mr.K. Ilaiyaraja, Addl.CIT
Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2883/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 v. The DCIT, M/. Larsen & Toubro Group NCC-8(1), Employees Co-op. Thrift & Chennai. Credit Society Ltd., Tc 1 First Floor, L & T Construction Campus, Mount Poonamallee Road, Manapakkam, Chennai-600 089. [PAN: AAAAL 7231 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Mr.K…

Honnali Urban Credit Co-Operative Society Limited, Honnali vs. Principal Commissioner of Income Tax-1, Bangalore

In the result appeal filed by the assessee is allowed

ITA 819/BANG/2025[2020-21]Status: DisposedITAT Bangalore03 Feb 2026AY 2020-21

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2020-21

For Appellant: Shri Siddesh N. Gaddi, CAFor Respondent: Shri Shivanand Kalkeri, CIT(DR)(ITAT), Bengaluru
Section 142Section 143(3)Section 263Section 56Section 80Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year : 2020-21 Honnali Urban Credit Vs. The Principal Commissioner Co-operative Society Ltd., of Income Tax, Nyamathi Road, Bengaluru-1, Honnali – 577 217. Bengaluru. PAN: AAAAH 5867M APPELLANT RESPONDENT Appellant by : Shri Siddesh N. Gaddi, CA Respondent by : Shri Shivanand Kalkeri, CIT(DR)(ITAT), Bengaluru. Date of hearing : 27.11.2025 Date of Pronouncement : 03.02.2026 O R D E R Per Prashant Maharishi, Vice President 1. This appeal is filed by…

Primary Agricultural Credit Co-Operative Society, Kodagu vs. Pr. Commissioner of Income Tax, Bengaluru -3, Bengaluru

In the result appeal filed by the assessee is allowed

ITA 1073/BANG/2025[2020-21]Status: DisposedITAT Bangalore03 Feb 2026AY 2020-21

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2020-21

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri Muthu Shankar, CIT(DR)(ITAT), Bengaluru
Section 142Section 143Section 263Section 80Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year : 2020-21 Primary Agricultural Credit Vs. The Principal Commissioner Co-operative Society, of Income Tax, Main Road, Balele Village, Bengaluru-3, Balele Post, Virajpet Tq., Bengaluru. Kodagu – 571 219. PAN: AAAAB 1535C APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, Advocate Respondent by : Shri Muthu Shankar, CIT(DR)(ITAT), Bengaluru. Date of hearing : 02.12.2025 Date of Pronouncement : 03.02.2026 O R D E R Per Prashant Maharishi, Vic…

Sahkari Ganna Vikas Samiti Limited Rupapur, Hardoi vs. The Income Tax Department/NFAC, ACIT, Sitapur

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

ITA 663/LKW/2025[2018-19]Status: DisposedITAT Lucknow30 Jan 2026AY 2018-19
For Appellant: Sh. K.R. Rastogi, C.AFor Respondent: Sh. Koushlendra Tiwari, CIT DR
Section 143(2)Section 143(3)Section 250Section 56Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2018-19 Sahkari Ganna Vikas Samiti vs. The Income Tax Department, Limited Rupapur, Hardoi- National e-Assesmetn Centre, 241001, U.P. Delhi/Assistant Commissioner of Income Tax, Sitapur PAN: AAWFS0887P (Appellant) (Respondent) Assessee by: Sh. K.R. Rastogi, C.A. Revenue by: Sh. Koushlendra Tiwari, CIT DR Date of hearing: 27.11.2025 Date of pronouncement: 30.01.2026 O R D E R PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the orders o…

Mahaveer Nagari Sahakari Patpedhi Limited, Amalner vs. ITO Ward 1(4) Jalgaon, Jalgaon

In the result, appeal of the assessee is allowed

ITA 2228/PUN/2025[2016-17]Status: DisposedITAT Pune30 Jan 2026AY 2016-17

Bench: SHRI VINAY BHAMORE (Judicial Member)

Section 139Section 139(1)Section 143(1)(a)Section 144BSection 147Section 148Section 148ASection 250Section 80PSection 80P(2)(a)

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFOREDR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.2227 & 2228/PUN/2025 निर्धारण वषा / Assessment Years: 2015-16 & 2016-17 Mahaveer Nagari Sahakari V The Income Tax Patpedhi Limited, s Officer, New Plot Area, Tilak Road, Ward-1(4), Jalgaon. Amalner – 425401. PAN: AABTM3128J Appellant/ Assessee Respondent /Revenue Assessee by Shri Vinay Kawadia (through virtual) Revenue by Shri Ajitesh Kumar Meena – Addl.CIT Date of hearing 29/01/2026 Date of pron…

Mahaveer Nagari Sahakari Patpedhi Limited, Amalner vs. ITO Ward 1(4) Jalgaon, Jalgaon

In the result, appeal of the assessee is allowed

ITA 2227/PUN/2025[2015-16]Status: DisposedITAT Pune30 Jan 2026AY 2015-16
Section 139Section 139(1)Section 143(1)(a)Section 144BSection 147Section 148Section 148ASection 250Section 80PSection 80P(2)(a)

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFOREDR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.2227 & 2228/PUN/2025 निर्धारण वषा / Assessment Years: 2015-16 & 2016-17 Mahaveer Nagari Sahakari V The Income Tax Patpedhi Limited, s Officer, New Plot Area, Tilak Road, Ward-1(4), Jalgaon. Amalner – 425401. PAN: AABTM3128J Appellant/ Assessee Respondent /Revenue Assessee by Shri Vinay Kawadia (through virtual) Revenue by Shri Ajitesh Kumar Meena – Addl.CIT Date of hearing 29/01/2026 Date of pron…

Sri Ramaseva Bahusara Kshariya Co-Op. Society Limited, Shimoga vs. Pr. CIT, Bengaluru-1, Bengaluru

In the result the appeal filed by the assessee is allowed

ITA 861/BANG/2025[2020-21]Status: DisposedITAT Bangalore30 Jan 2026AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2020-21 M/S. Sri Ramaseva Bahusara Kshariya Co-Op. Society Ltd. 01, Ramanna Setty Park Spm Road, Doddapete So Vs. Principal Cit Shimoga 577 202 Bengaluru-1 Karnataka Pan No :Aaajs0083P Appellant Respondent Appellant By : Sri V. Srinivasan, A.R. Respondent By : Sri Kiran D., D.R. Date Of Hearing : 11.12.2025 Date Of Pronouncement : 30.01.2026

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Kiran D., D.R
Section 143(1)Section 143(2)Section 143(3)Section 263Section 80PSection 80P(2)(a)

…ITANo.861/Bang/2025 M/s. Sri Ramaseva BahusaraKshariya Co-Op. Society Ltd., Shimoga IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI,VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2020-21 M/s. Sri Ramaseva Bahusara Kshariya Co-op. Society Ltd. 01, Ramanna Setty Park SPM Road, Doddapete SO Vs. Principal CIT Shimoga 577 202 Bengaluru-1 Karnataka PAN NO :AAAJS0083P APPELLANT RESPONDENT Appellant by : Sri V. Srinivasan, A.R. Respondent by : Sri Kiran D., D.R. Date of Hearing : 11.12.2025 Date of Pronouncement : 30.01.2026 O R D E R PER KESHAV DUBEY, J…

Bharath Credit Co-Operative Society Limited, Bangalore vs. Pr. CIT, Bangalore -1, Bangalore

In the result the appeal filed by the assessee is allowed

ITA 788/BANG/2025[2020-21]Status: DisposedITAT Bangalore30 Jan 2026AY 2020-21

Bench: Ms. Padmavathy S. & Shri Keshav Dubeyassessmentyear:2020-21

For Appellant: Sri Ravishankar S.V., A.RFor Respondent: Sri Shivanand H Kalakeri, D.R
Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 56Section 80P(2)Section 80P(2)(a)

…ITA No.788/Bang/2025 Bharath Credit Co-operative Society Limited, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE MS. PADMAVATHY S., ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER AssessmentYear:2020-21 Bharath Credit Co-operative Society Limited #748/18 8th Main Road Mahalakshmi Layout Pr. CIT Vs. Bengaluru 560 086 Bengaluru-1 Karnataka Bengaluru PAN NO :AAAAB4144K APPELLANT RESPONDENT Appellant by : Sri Ravishankar S.V., A.R. Respondent by : Sri Shivanand H Kalakeri, D.R. Date of Hearing : 24.11.2025 Date of Pronouncement : 30.01.2026 O R D E R PER KESHAV DUBEY, JUDI…

Nere Vibhag Nagari Sah. Patsanstha Maryadit, Pune vs. Income Tax Officer Ward 5(4), Pune

In the result, appeal of the Assessee is partly allowed

ITA 2374/PUN/2025[2017-18]Status: DisposedITAT Pune29 Jan 2026AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2374/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Nere Vibhag Nagari Sah. V Income Tax Officer, Patsanstha Maryadit, S Ward-5(4), Pune. 61, Mangalwar Peth, Tal – Bhor, Pune – 412206. Pan: Aacan2385C Appellant/ Assessee Respondent /Revenue Assessee By Shri Pramod S Shingte Revenue By Shri Ajitesh Kumar Meena – Addl.Cit Date Of Hearing 27/01/2026 Date Of Pronouncement 29/01/2026 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], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2017-18 Dated 31.07.2025 Emanating From The Assessment Order Passed Under Section 144 Of The Act, Dated 04.12.2019. The Assessee Has Raised The Following Grounds Of Appeal :

Section 144Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.2374/PUN/2025 निर्धारण वषा / Assessment Year: 2017-18 Nere Vibhag Nagari Sah. V Income Tax Officer, Patsanstha Maryadit, s Ward-5(4), Pune. 61, Mangalwar Peth, Tal – Bhor, Pune – 412206. PAN: AACAN2385C Appellant/ Assessee Respondent /Revenue Assessee by Shri Pramod S Shingte Revenue by Shri Ajitesh Kumar MEena – Addl.CIT Date of hearing 27/01/2026 Date of pronouncement 29/01/2026 आदेश/ ORDER PER…

Walwa Panchayat Samittee Salary Earners Sahakari Patsanstha Ltd, Islampur vs. ITO Ward 5, Sangli, Aaykar Bhavan

In the result, appeal of the assessee is allowed

ITA 3064/PUN/2025[2021-22]Status: DisposedITAT Pune28 Jan 2026AY 2021-22

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.3064/Pun/2025 निर्धारण वषा / Assessment Year: 2021-22 Walwa Panchayat Samittee V The Income Tax Officer, Salarayearners Sahakari S Ward-5, Sangli. Patsanstha Ltd., Urun Islampur, Sangli – 415409. Pan: Aaaaw0459L Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Ajitesh Kumar Meena – Addl.Cit Date Of Hearing 27/01/2026 Date Of Pronouncement 28/01/2026

Section 143(3)Section 144BSection 250Section 80PSection 80P(2)(a)

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.3064/PUN/2025 निर्धारण वषा / Assessment Year: 2021-22 Walwa Panchayat Samittee V The Income Tax Officer, Salarayearners Sahakari s Ward-5, Sangli. Patsanstha Ltd., Urun Islampur, Sangli – 415409. PAN: AAAAW0459L Appellant/ Assessee Respondent / Revenue Assessee by None Revenue by Shri Ajitesh Kumar Meena – Addl.CIT Date of hearing 27/01/2026 Date of pronouncement 28/01/2026 आदेश/ ORDER PER DR.…

Adarsha Souharda Sahakari Niyamit Sirsi, Sirsi vs. Pr. Commissioner of Income Tax, Huballi

ITA 1165/BANG/2025[2020-21]Status: DisposedITAT Bangalore27 Jan 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Prakash Hegde, A.RFor Respondent: Sri Shivanand H Kalakeri, D.R
Section 142(1)Section 143(2)Section 143(3)Section 263Section 80P(2)(a)

…ITA No.1165/Bang/2025 Adarsha Souharda Sahakari Niyamit, Sirsi Page 1 of 30 ITA No.1165/Bang/2025 Adarsha Souharda Sahakari Niyamit, Sirsi IN THE INCOME TAX APPELLATE TRIBUNAL “A”BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1165/Bang/2025 Assessment Year : 2020-21 Adarsha Souharda Sahakari Niyamit 1 Nayak Building Hospet Road Sirsi 581 404 Karnataka Vs. Pr. CIT Hubbali PAN NO: AAAAA0323P APPELLANT RESPONDENT Appellant by : Sri Prakash Hegde, A.R. Respondent by : Sri Shivanand H Kalakeri, D.R. Date of Hearing : 04.11.2025 Date of Pronouncement: 27.01.2…