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

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

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

ITA 1529/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad07 Oct 2022AY 2014-15

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…

Shree Jetpur Market Yard Vepari Sharafi Sahakari Mandali Ltd., Jetpur, Dist. Rajkot vs. The Pr. CIT-1, Rajkot

In the result, the appeal of the assessee is allowed

ITA 166/RJT/2022[2017-18]Status: DisposedITAT Rajkot14 Sept 2022AY 2017-18
For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…ncome of Rs. 96,55,358/- during the year under assessment and claimed deduction u/s 80P of Rs. 19,09,537/-. Please justify your claim in the light of decision of Hon'ble Supreme Court in the case of Totagars Co-Operative Sale Society Vs ITO [2010] 322 ITR 283/188 Taxmann 282. Your reply should reach this office within the stipulated time period. If you fail to submit the explanation in this regard, it would be presumed that there is nothing to say in the matter and assessment will be finalized on the basis of facts and material available on the record.” 7. In response, the assessee filed reply dated 23-10-2019 b…

The Ajmer Cooperative Thrift and Saving Society Limited Ajmer, Ajmer vs. CIT(A), NFAC, Ajmer

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

ITA 76/JPR/2022[2017-18]Status: DisposedITAT Jaipur30 Aug 2022AY 2017-18
For Appellant: Shri Sunil Porwal, (CA)For Respondent: Shri A.S. Nehra, (Addl. CIT)
Section 250Section 56Section 80PSection 80P(2)(a)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa MkW- ehBk yky ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR. MITHA LAL MEENA, AM vk;dj vihy la-@ITA No. 76/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18. cuke The Ajmer Cooperative Thrift The Commissioner of Income Vs. and Saving Society Ltd., Tax (Appeals), GLO Campus, DRM Office, NFAC, Traffic Accounts, W. Rly., Delhi. Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAEAT 2065 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by…

DCIT, Circle-2(3), Surat vs. Vidyabharti Co.Op Credit Society Ltd., Surat

In the result, appeal filed by Revenue is dismissed

ITA 123/SRT/2020[2015-16]Status: DisposedITAT Surat22 Aug 2022AY 2015-16

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.123/Srt/2020 Assessment Year: (2015-16) (Physical Court Hearing) Deputy Commissioner Of Vidyabharti Co-Op. Credit Society Ltd., Income-Tax, Circle-2(3), At & Post. Umrakh, Tal. Bardoli, Dist. Room No. 612, 6Th Floor, Vs. Surat Aayakar Bhavan, Majura Gate, Surat-395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaav6235B (Appellant) (Respondent) Assessee By None. Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 07/07/2022 22/08/2022 Date Of Pronouncement

Section 142Section 143(2)Section 143(3)Section 80PSection 80P(2)(a)Section 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.123/SRT/2020 Assessment Year: (2015-16) (Physical Court Hearing) Deputy Commissioner of Vidyabharti Co-op. Credit Society Ltd., Income-Tax, Circle-2(3), At & Post. Umrakh, Tal. Bardoli, Dist. Room No. 612, 6th Floor, Vs. Surat Aayakar Bhavan, Majura Gate, Surat-395001. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAV6235B (Appellant) (Respondent) Assessee by None. Respondent by Shri Vinod Kumar, Sr. DR Date of Hearing 07/07/2022 22/08/2022 Date of Pronouncement आदेश / O R D E R PER DR. A. L. S…

C.G. Power and Industrial Solutions Ltd Employees Co Op. Credit Soc. Ltd, Mumbai vs. ITO 26 (1) (1), Mumbai

In the result, impugned order is set-aside and appeal by assessee is allowed

ITA 2044/MUM/2021[2015-16]Status: DisposedITAT Mumbai01 Aug 2022AY 2015-16

Bench: Shri Vikas Awasthyआअसं. 2044/मुं/2021 ("न.व 2015-16) Cg Power & Industrial Solutions Ltd.Employees Co Op Credit Society Ltd. C/O. Mrs. Sadhana Modak, 102, Kamal Villa Co-Op. Hsg. Society, Aaglave Lane, Gandhi Chowk, Kalyan West, Dist. Thane – 421 301. Pan: Aaaac-2551-P ...... अपीलाथ" /Appellant बनाम Vs. Income Tax Officer -26(1)(1), Kautilya Bhavan, Bandra(East) Mumbai 400 051. . ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Ritesh Gawande ""तवाद" "वारा/Respondent By : Ms. Beena Santosh सुनवाई क" "त"थ/ Date Of Hearing : 01/08/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 01/08/2022

For Appellant: Shri Ritesh GawandeFor Respondent: Ms. Beena Santosh
Section 143(3)Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…आयकर अपील"य अ"धकरण मुंबई पीठ “एस एम सी” , मुंबई "ी "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. 2044/मुं/2021 ("न.व 2015-16) CG Power and Industrial Solutions Ltd.Employees Co Op Credit Society Ltd. C/o. Mrs. Sadhana Modak, 102, Kamal Villa Co-Op. Hsg. Society, Aaglave Lane, Gandhi Chowk, Kalyan West, Dist. Thane – 421 301. PAN: AAAAC-2551-P ...... अपीलाथ" /Appellant बनाम Vs. Income Tax Officer -26(1)(1), Kautilya Bhavan, Bandra(East) Mumbai 400 051. . ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant by : Shri Ri…

Shree Tuljabhavani Nagari Sahakari Pat Sanstha Maryadit, Pune vs. Principal Commissioner of Income Tax -5, Pune

In the result, appeal of the Assessee is allowed

ITA 254/PUN/2020[2014-2015]Status: DisposedITAT Pune28 Jul 2022AY 2014-2015

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.254/Pun/2020 िनधा"रणवष" /Assessment Year: 2014-15 Shree Tuljabhavani Nagari The Principal Commissioner Sahakari Pat Sanstha Maryadit, Vs Of Income Tax - 5, Pune. 17/04, 103, Shri Tuljibhavani Plaza Mangalnagar, Wakad Road, Thergaon, Pune. Pan: Aadas 9902 P Appellant/ Assessee Respondent/ Revenue Assessee By None. Revenue By Shri Arvind Desai – Dr Date Of Hearing 16/06/2022 Date Of Pronouncement 28/07/2022 आदेश/ Order Per Dr.Dipak P.Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Pr.Commissioner Of Income-Tax-5, Pune’S, Order Dated 08.01.2019For The Assessment Year 2014-15, Involving Proceedings Under Section 263(1) Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal: “1. Pr.Commissioner Of Income Tax Has Erred In Passing The Order Which Is Without Jurisdiction & Bad In Law. Same May Please Be Cancelled. 2. Pr.Cit Has Erred In Alleging That Order U/S 143(3) Passed By Assessing Officer Is Erroneous In So Far As It Is Prejudicial To The Interest Of Revenue. Appellant Prays To Cancel The Same.

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

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.254/PUN/2020 िनधा"रणवष" /Assessment Year: 2014-15 Shree Tuljabhavani Nagari The Principal Commissioner Sahakari Pat Sanstha Maryadit, Vs of Income Tax - 5, Pune. 17/04, 103, Shri Tuljibhavani Plaza Mangalnagar, Wakad Road, Thergaon, Pune. PAN: AADAS 9902 P Appellant/ Assessee Respondent/ Revenue Assessee by None. Revenue by Shri Arvind Desai – DR Date of hearing 16/06/2022 Date of pronouncement 28/07/2022 आदेश/ ORDER PER…

Abrama Seva Sahakari Mandli Limited, Na

In the result, appeal of the assessee is allowed in above terms

ITA 178/SRT/2021[2015-16]Status: DisposedITAT Surat27 Jun 2022AY 2015-16

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.178/Srt/2021 (िनधा"रणवष" / Assessment Year: (2015-16) (Virtual Court Hearing) Abrama Seva Sahakari Mandli Ltd., At V Income Tax Department, Navsari & Po. Abrama, Tal. Jalalpore, Dist. Circle, Navsari S. Navsari-396 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaaa 1075 G (Appellant ) (Respondent)

For Appellant: Shri Sujesh Suratwala, CAFor Respondent: Shri J.K.Chandnani, Sr.DR
Section 143(3)Section 263Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRIPAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपील सं./ITA No.178/SRT/2021 (िनधा"रणवष" / Assessment Year: (2015-16) (Virtual Court Hearing) Abrama Seva Sahakari Mandli Ltd., At V Income Tax Department, Navsari & Po. Abrama, Tal. Jalalpore, Dist. Circle, Navsari s. Navsari-396 445 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAA 1075 G (Appellant ) (Respondent) Assessee by : Shri Sujesh Suratwala, CA Respondent by : Shri J.K.Chandnani, Sr.DR सुनवाई की तारीख/ Date of Hearing : 11/05/2022 घोषणा की तारीख/Date of Pronouncement : 27/06/2022 आदेश / O R D E R PER…

M/S.Nlc Indcoserve, Cuddalore vs. Income Tax Officer, Ward-2, Cuddalore

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

ITA 900/CHNY/2020[2016-17]Status: DisposedITAT Chennai08 Jun 2022AY 2016-17

Bench: Shri Mahavir Singhand Shri Girish Agrawal

For Appellant: NoneFor Respondent: Shri. AR V Sreenivasan, Addl. CIT
Section 143(3)Section 72Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)Section 80P(2)(vi)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी "गर"श अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 900/CHNY/2020 िनधा"रण वष" /Assessment Year: 2016-17 M/s. NLC Indcoserve, ITO Opposite Thermal Power v. Ward -2, Station -1, Cuddalore. Neyveli – 607 807. PAN: AAAAN-0095-M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : None ""यथ" क" ओर से/Respondent by : Shri. AR V Sreenivasan, Addl. CIT सुनवाई क" तार"ख/Date of Hearing : 26.05.2…

Gujarat State Co.Op. Marketing Federation Ltd., Ahmedabad vs. The Pr. CIT.Circle-1, Ahmedabad

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

ITA 640/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad01 Jun 2022AY 2014-15

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 640/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2014-2015 Gujarat State Co-Op. Marketing Principal Commissioner Of Federation Ltd., Vs. Income Tax, 49, Shrimali Society, Circle-1, N.P. Patel Sahkar Bhavan, Ahmedabad. Opp. Navrangpura Police Station, Navrangpura, Ahmedabad-380009. Pan: Aaaag2927K

For Appellant: Shri S.N. Divatia, A.RFor Respondent: Shri Alok Kumar, CIT. D.R
Section 143(3)Section 263Section 80PSection 80P(2)(d)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ C’’ BENCH, AHMEDABAD BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 640/AHD/2019 िनधा"रण वष"/Asstt. Year: 2014-2015 Gujarat State Co-op. Marketing Principal Commissioner of Federation Ltd., Vs. Income Tax, 49, Shrimali Society, Circle-1, N.P. Patel Sahkar Bhavan, Ahmedabad. Opp. Navrangpura Police Station, Navrangpura, Ahmedabad-380009. PAN: AAAAG2927K (Applicant) (Respondent) Assessee by : Shri S.N. Divatia, A.R Revenue by : Shri Alok Kumar, CIT. D.R सुनवाई क" तारीख/Date of H…

Shivragadh Doodh Utpadak Sahkari Mandali Limited, Gondal, Dist. Rajkot vs. The Pr. CIT-1, Rajkot

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

ITA 57/RJT/2022[2017-18]Status: DisposedITAT Rajkot31 May 2022AY 2017-18

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 57/Rjt/2022 िनधा"रण वष"/Asstt. Years:2017-2018 Shivragadh Doodh Utpadak Sahkari The Principal Mandali Ltd., Vs. Commissioner Of Income Main Bazar, Taluka Gondal, Tax, Dist. Rajkot, Rajkot. Shivrajgadh, Gujarat-360311. Pan: Aaaas8031Q

For Appellant: Ms Devina Patel, A.RFor Respondent: Shri V.K. Jaiswal, C.I.T.D.R with Shri B.D. Gupta Sr.D.R
Section 143(3)Section 263Section 80P(2)(a)Section 80P(2)(i)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E- COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 57/Rjt/2022 िनधा"रण वष"/Asstt. Years:2017-2018 Shivragadh Doodh Utpadak Sahkari The Principal Mandali Ltd., Vs. Commissioner of Income Main Bazar, Taluka Gondal, Tax, Dist. Rajkot, Rajkot. Shivrajgadh, Gujarat-360311. PAN: AAAAS8031Q (Applicant) (Respondent) Assessee by : Ms Devina Patel, A.R Revenue by : Shri V.K. Jaiswal, C.I.T.D.R with Shri B.D. Gupta Sr.D.R सुनवाई क"…

Shree Umiya Credit Co-Op. Society Ltd., Rajkot vs. The Pr. CIT-1, Rajkot

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

ITA 131/RJT/2022[2017-18]Status: DisposedITAT Rajkot31 May 2022AY 2017-18

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 131/Rjt/2022 िनधा"रण वष"/Asstt. Years:2017-2018 Shree Umiya Credit Co-Operative The Principal Society Ltd., Vs. Commissioner Of Income 25, New Jagnath Plot, Tax, Near Doctor Koshiya’S Clinic, Rajkot. Rajkot.

For Appellant: Ms Devina Patel, A.RFor Respondent: Shri V.K. Jaiswal, C.I.T.D.R with Shri B.D. Gupta Sr.D.R
Section 143(3)Section 263Section 80P(2)(a)Section 80P(2)(i)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E- COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 131/Rjt/2022 िनधा"रण वष"/Asstt. Years:2017-2018 Shree Umiya Credit Co-operative The Principal Society Ltd., Vs. Commissioner of Income 25, New Jagnath Plot, Tax, Near Doctor Koshiya’s Clinic, Rajkot. Rajkot. PAN: AALAS6098J (Applicant) (Respondent) Assessee by : Ms Devina Patel, A.R Revenue by : Shri V.K. Jaiswal, C.I.T.D.R with Shri B.D. Gupta Sr.D.R सुनवाई क" तारीख/Da…

Shree Keshav Co-Operative Credit Society Ltd., Junagadh vs. The Pr. Commr. Income Tax-1, Rajkot

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

ITA 126/RJT/2022[2012-13]Status: DisposedITAT Rajkot31 May 2022AY 2012-13

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 126/Rjt/2022 िनधा"रण वष"/Asstt. Years:2012-2013 Shree Keshav Co-Operative Credit The Principal Society Ltd., Vs. Commissioner Of Income 1 Keshav Bhavan, 5 Govardhan Park, Tax, Near Sardar Baug Jakat Naka, Rajkot. Junagadh.

For Appellant: Ms Devina Patel, A.RFor Respondent: Shri V.K. Jaiswal, C.I.T.D.R with Shri B.D. Gupta Sr.D.R
Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(i)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E- COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 126/Rjt/2022 िनधा"रण वष"/Asstt. Years:2012-2013 Shree Keshav Co-operative Credit The Principal Society Ltd., Vs. Commissioner of Income 1 Keshav Bhavan, 5 Govardhan Park, Tax, Near Sardar Baug Jakat Naka, Rajkot. Junagadh. PAN: AAAAS3172N (Applicant) (Respondent) Assessee by : Ms Devina Patel, A.R Revenue by : Shri V.K. Jaiswal, C.I.T.D.R with Shri B.D. Gupta Sr.D.R सुन…

Jaluidanga Paschim Nasaratpur Samabay Krishi Unnayan Samity Limited, Burdhaman vs. ITO, Ward-1(1), Burdwan

In the result, the appeal of the assessee is dismissed

ITA 506/KOL/2021[2014-15]Status: DisposedITAT Kolkata27 Apr 2022AY 2014-15

Bench: Shri Manish Borad & Shri Sonjoy Sarmaassessment Year: 2014-15 Jaluidanga Paschim Ito, Ward-1(1), Burdwan Nasaratpur Samabay Krishi Unnayan Samity Ltd. Block: Purbasthali 1, Vs. Village: Jaluidanga, Post: Samudragarh, Dist: Purba Bardhaman, 713519. Pan: Aabaj6381R (Appellant) (Respondent) Present For: Appellant By : Shri S.D. Bandyopadhyay & Shri A.N. Chatterjee, Fca Respondent By : Shri Nicholas Murmu, Addl. Cit Date Of Hearing : 03.03.2022 Date Of Pronouncement : 27.04.2022 O R D E R Per Sonjoy Sarma: This Is Appeal Filed By The Assessee Against The Order Of Ld. Cit(A), National Faceless Appeal Centre Dated 21.09.2021 For A.Y. 2014-15. 2. The Assessee Raised The Following Grounds Of Appeal Are As Under:

For Appellant: Shri S.D. Bandyopadhyay & Shri A.N. Chatterjee, FCAFor Respondent: Shri Nicholas Murmu, Addl. CIT
Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCH “C(SMC)”, KOLKATA BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, JUDICIAL MEMBER Assessment Year: 2014-15 Jaluidanga Paschim ITO, Ward-1(1), Burdwan Nasaratpur Samabay Krishi Unnayan Samity Ltd. Block: Purbasthali 1, Vs. Village: Jaluidanga, Post: Samudragarh, Dist: Purba Bardhaman, 713519. PAN: AABAJ6381R (Appellant) (Respondent) Present for: Appellant by : Shri S.D. Bandyopadhyay & Shri A.N. Chatterjee, FCA Respondent by : Shri Nicholas Murmu, Addl. CIT Date of Hearing : 03.03.2022 Date of Pronouncement : 27.04.2022 O R D E R PER SONJOY S…

M/S Nerali Urban Co-Oprative Credit Society Limited, Nerali vs. Income Tax Officer, Ward - 2(2), Belagavi

In the result, all the grounds of appeal of the assessee related ITA No

ITA 446/PAN/2018[2015-16]Status: DisposedITAT Panaji07 Apr 2022AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 210/PAN/2018 Assessment Year: 2012-13 Hegdekatta Group Gramagala Vs. The Income Tax Officer, Seva Sahakari Sangha Ltd., Ward 1, Sirsi, Karnataka Hegdekatta Sirsi Taluk, Uttara Kannada Distt. Karnataka 581 403 [PAN: AAAAH 0479F] (Appellant) (Respondent) I.T.A. No. 244/PAN/2018 Assessment Year: 2012-13 Shri Shivayogi Urban Vs. Income Tax Officer, Co-operative Credit Society Ltd. Ward-1 (3) Belgaum 122, M.G. Market Athani, 590 001 Distt. Belagavi-591 304…

M/S Veerashaiva Credit Souhard Sahakari Limited, Athani vs. Income Tax Officer, Ward -2(2), Belgavi

In the result, all the grounds of appeal of the assessee related ITA No

ITA 445/PAN/2018[2015-16]Status: DisposedITAT Panaji07 Apr 2022AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 210/PAN/2018 Assessment Year: 2012-13 Hegdekatta Group Gramagala Vs. The Income Tax Officer, Seva Sahakari Sangha Ltd., Ward 1, Sirsi, Karnataka Hegdekatta Sirsi Taluk, Uttara Kannada Distt. Karnataka 581 403 [PAN: AAAAH 0479F] (Appellant) (Respondent) I.T.A. No. 244/PAN/2018 Assessment Year: 2012-13 Shri Shivayogi Urban Vs. Income Tax Officer, Co-operative Credit Society Ltd. Ward-1 (3) Belgaum 122, M.G. Market Athani, 590 001 Distt. Belagavi-591 304…

Prathamik Krishi Pattin Sahakari Bank, Belgavi vs. Income Tax Officer, Ward 1(4), Belgavi

In the result, all the grounds of appeal of the assessee related ITA No

ITA 443/PAN/2018[2013-14]Status: DisposedITAT Panaji07 Apr 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 210/PAN/2018 Assessment Year: 2012-13 Hegdekatta Group Gramagala Vs. The Income Tax Officer, Seva Sahakari Sangha Ltd., Ward 1, Sirsi, Karnataka Hegdekatta Sirsi Taluk, Uttara Kannada Distt. Karnataka 581 403 [PAN: AAAAH 0479F] (Appellant) (Respondent) I.T.A. No. 244/PAN/2018 Assessment Year: 2012-13 Shri Shivayogi Urban Vs. Income Tax Officer, Co-operative Credit Society Ltd. Ward-1 (3) Belgaum 122, M.G. Market Athani, 590 001 Distt. Belagavi-591 304…

The Belgaum Manufacturers Co-Operative Industrial Estate Ltd, Belgavi vs. Income Tax Officer, Ward - 1(1), Belgavi

In the result, all the grounds of appeal of the assessee related ITA No

ITA 431/PAN/2018[2015-16 ]Status: DisposedITAT Panaji07 Apr 2022

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 210/PAN/2018 Assessment Year: 2012-13 Hegdekatta Group Gramagala Vs. The Income Tax Officer, Seva Sahakari Sangha Ltd., Ward 1, Sirsi, Karnataka Hegdekatta Sirsi Taluk, Uttara Kannada Distt. Karnataka 581 403 [PAN: AAAAH 0479F] (Appellant) (Respondent) I.T.A. No. 244/PAN/2018 Assessment Year: 2012-13 Shri Shivayogi Urban Vs. Income Tax Officer, Co-operative Credit Society Ltd. Ward-1 (3) Belgaum 122, M.G. Market Athani, 590 001 Distt. Belagavi-591 304…

Shri. Gomatesh Co-Opp. Credit Soc. Ltd., Belgaum vs. Income Tax Officer, Ward- 1, Nipani

In the result, all the grounds of appeal of the assessee related ITA No

ITA 249/PAN/2018[2013-14]Status: DisposedITAT Panaji07 Apr 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 210/PAN/2018 Assessment Year: 2012-13 Hegdekatta Group Gramagala Vs. The Income Tax Officer, Seva Sahakari Sangha Ltd., Ward 1, Sirsi, Karnataka Hegdekatta Sirsi Taluk, Uttara Kannada Distt. Karnataka 581 403 [PAN: AAAAH 0479F] (Appellant) (Respondent) I.T.A. No. 244/PAN/2018 Assessment Year: 2012-13 Shri Shivayogi Urban Vs. Income Tax Officer, Co-operative Credit Society Ltd. Ward-1 (3) Belgaum 122, M.G. Market Athani, 590 001 Distt. Belagavi-591 304…

Shri. Gomatesh Co-Opp. Credit Soc. Ltd., Belgaum vs. Income Tax Officer, Ward- 1, Nipani

In the result, all the grounds of appeal of the assessee related ITA No

ITA 248/PAN/2018[2012-13]Status: DisposedITAT Panaji07 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 210/PAN/2018 Assessment Year: 2012-13 Hegdekatta Group Gramagala Vs. The Income Tax Officer, Seva Sahakari Sangha Ltd., Ward 1, Sirsi, Karnataka Hegdekatta Sirsi Taluk, Uttara Kannada Distt. Karnataka 581 403 [PAN: AAAAH 0479F] (Appellant) (Respondent) I.T.A. No. 244/PAN/2018 Assessment Year: 2012-13 Shri Shivayogi Urban Vs. Income Tax Officer, Co-operative Credit Society Ltd. Ward-1 (3) Belgaum 122, M.G. Market Athani, 590 001 Distt. Belagavi-591 304…

Shri Shivayogi Urban Co-Operative Credit Society Limited, Belgavi vs. Income Tax Officer, Ward - 1(3), Belgavi

In the result, all the grounds of appeal of the assessee related ITA No

ITA 244/PAN/2018[2012-13]Status: DisposedITAT Panaji07 Apr 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 210/PAN/2018 Assessment Year: 2012-13 Hegdekatta Group Gramagala Vs. The Income Tax Officer, Seva Sahakari Sangha Ltd., Ward 1, Sirsi, Karnataka Hegdekatta Sirsi Taluk, Uttara Kannada Distt. Karnataka 581 403 [PAN: AAAAH 0479F] (Appellant) (Respondent) I.T.A. No. 244/PAN/2018 Assessment Year: 2012-13 Shri Shivayogi Urban Vs. Income Tax Officer, Co-operative Credit Society Ltd. Ward-1 (3) Belgaum 122, M.G. Market Athani, 590 001 Distt. Belagavi-591 304…