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 Yamakanmardi Laxmi Urben Credit Souharda Sahakari Niyamit ., Belgaum vs. Income Tax Officer (Ward) 1(1), Belgavi

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

ITA 222/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…

Hegdekatta Group Gramagala Seva Sahakari Sangha Ltd., Sirsi vs. The Income Tax Officer, Ward - 1, Sirsi

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

ITA 210/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…

Prathamik Krishi Pattin Sahakari Sangh Niyamit Sankeshwar, Belgaum vs. ITO, Ward - 1(3), Belgaum

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

ITA 64/PAN/2018[2012-13]Status: DisposedITAT Panaji06 Apr 2022AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri S. S. Viswanethra Ravi, Jm आयकर अपील सं. / Ita No.64/Pan/2018 िनधा"रण वष" / Assessment Year : 2012-13 Prathamik Krishi Pattin Sahakhari Sangh Niyamit Sankeshwar, Azad Road, Sankeshwar, Tq: Hukkeri, Dist. Belgaum- 591313. .......अपीलाथ" / Appellant Pan : Aaaat4153E बनाम / V/S. Ito, Ward- 1(3), ……""यथ" / Respondent Belgaum. Assessee By : Shri M. S. Tigadi Revenue By : Shri Rijula Uniyal सुनवाई क" तारीख / Date Of Hearing : 04.04.2021 घोषणा क" तारीख / Date Of Pronouncement : 06.04.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals), Belagavi [‘Cit(A)’ For Short] Dated 29.11.2017 For The Assessment Year 2012-13. 2. Briefly, The Facts Of The Case Are That The Appellant Is A Cooperative Society Engaged In The Business Of Providing Credit Facilities To Its Members. The Return Of Income For The Assessment Year 2012-13 Was Filed On 15.09.2013 Declaring Rs.Nil Income. Against The Said Return Of Income, The Assessment Was Completed By The Income Tax Officer, Ward- 1(3), Belgaum (‘The Assessing

For Appellant: Shri M. S. TigadiFor Respondent: Shri Rijula Uniyal
Section 143(3)Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM आयकर अपील सं. / ITA No.64/PAN/2018 िनधा"रण वष" / Assessment Year : 2012-13 Prathamik Krishi Pattin Sahakhari Sangh Niyamit Sankeshwar, Azad Road, Sankeshwar, Tq: Hukkeri, Dist. Belgaum- 591313. .......अपीलाथ" / Appellant PAN : AAAAT4153E बनाम / V/s. ITO, Ward- 1(3), ……""यथ" / Respondent Belgaum. Assessee by : Shri M. S. Tigadi Revenue by : Shri Rijula Uniyal सुनवाई क" तारीख / Date of Hearing : 04.04.2021 घोषणा क" तारीख / Date of Pronouncement : 06.04.2022 आदेश / ORDER PER I…

M/S Panditpursamabay Krishi Unnayan Samity Ltd, Kolkata vs. ITO, Ward-41(1), Nadia

In the result, the appeal of the assessee is dismissed

ITA 4/KOL/2022[2016-17]Status: DisposedITAT Kolkata05 Apr 2022AY 2016-17

Bench: Sri Manish Borad& Sri Sonjoy Sarma)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA [Virtual Court] (Before Sri Manish Borad, Accountant Member& Sri Sonjoy Sarma, Judicial Member) I.T.A. No.: 04/Kol/2022 Assessment Year: 2016-17 M/s. Panditpur Samabay Krishi Unnayan Samity Ltd.............Appellant [PAN: AACAP 6931 G] Vs. ITO, Ward-41(1), Nadia…......................................................Respondent Appearances by: Sh. S.M. Surana, Adv., appeared on behalf of the Assessee. Sh. Surendra Kumar Mishra, Addl. CIT, appeared on behalf of the Revenue. Date of concluding the hearing : February 17th, 2022 Date of pronouncing the o…

Shri Shivasagar Viveddudeshagal Souhard Sahakari Niyamit, Gokak vs. The Income Tax Officer Ward - 1, Gokak

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 245/PAN/2018[2014-15]Status: DisposedITAT Panaji04 Apr 2022AY 2014-15

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

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

…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. Nos. 170 & 171/PAN/2018 Assessment Years: 2013-14 & 2014-15 The Belgaum Manufacturers Vs. Income Tax Officer, Cooperative Industrial Estate Ward-1(1), Belagavi Ltd., Udyambag - Belagavi [PAN: AAAAT 7254J] (Appellant) (Respondent) Appellant by : None Respondent by: Smt. Rijula Uniyal, Sr. DR I.T.A. No. 181/PAN/2018 Assessment Year: 2012-13 The Nutan Mahila Urban Vs. The Income Tax Officer, Cooperative Credit Society Ltd., Ward-1(1), Belagavi A/P Munavall…

The Mercantile Co-Op. Credit Society Ltd., Belagavi vs. The Income Tax Officer, Ward-2 (1), Belgaum

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 226/PAN/2018[2013-14]Status: DisposedITAT Panaji04 Apr 2022AY 2013-14

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

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

…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. Nos. 170 & 171/PAN/2018 Assessment Years: 2013-14 & 2014-15 The Belgaum Manufacturers Vs. Income Tax Officer, Cooperative Industrial Estate Ward-1(1), Belagavi Ltd., Udyambag - Belagavi [PAN: AAAAT 7254J] (Appellant) (Respondent) Appellant by : None Respondent by: Smt. Rijula Uniyal, Sr. DR I.T.A. No. 181/PAN/2018 Assessment Year: 2012-13 The Nutan Mahila Urban Vs. The Income Tax Officer, Cooperative Credit Society Ltd., Ward-1(1), Belagavi A/P Munavall…

Shri Mallikarjuna Seva Sahakari Sangh Ltd, Balesar vs. ITO, Ward - 1, Sirsi

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 218/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

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

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

…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. Nos. 170 & 171/PAN/2018 Assessment Years: 2013-14 & 2014-15 The Belgaum Manufacturers Vs. Income Tax Officer, Cooperative Industrial Estate Ward-1(1), Belagavi Ltd., Udyambag - Belagavi [PAN: AAAAT 7254J] (Appellant) (Respondent) Appellant by : None Respondent by: Smt. Rijula Uniyal, Sr. DR I.T.A. No. 181/PAN/2018 Assessment Year: 2012-13 The Nutan Mahila Urban Vs. The Income Tax Officer, Cooperative Credit Society Ltd., Ward-1(1), Belagavi A/P Munavall…

Bidrakan Group Gramagala Seva Sahakari Sangha Ltd., Bidrakan vs. The Income Tax Officer, Ward - 1, Sirsi

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 217/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

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

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

…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. Nos. 170 & 171/PAN/2018 Assessment Years: 2013-14 & 2014-15 The Belgaum Manufacturers Vs. Income Tax Officer, Cooperative Industrial Estate Ward-1(1), Belagavi Ltd., Udyambag - Belagavi [PAN: AAAAT 7254J] (Appellant) (Respondent) Appellant by : None Respondent by: Smt. Rijula Uniyal, Sr. DR I.T.A. No. 181/PAN/2018 Assessment Year: 2012-13 The Nutan Mahila Urban Vs. The Income Tax Officer, Cooperative Credit Society Ltd., Ward-1(1), Belagavi A/P Munavall…

Madabhavi L. S. M. P. Society Ltd, Madabhavi vs. ITO, Ward - 1, Nipani

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 216/PAN/2018[2013-14]Status: DisposedITAT Panaji04 Apr 2022AY 2013-14

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

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

…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. Nos. 170 & 171/PAN/2018 Assessment Years: 2013-14 & 2014-15 The Belgaum Manufacturers Vs. Income Tax Officer, Cooperative Industrial Estate Ward-1(1), Belagavi Ltd., Udyambag - Belagavi [PAN: AAAAT 7254J] (Appellant) (Respondent) Appellant by : None Respondent by: Smt. Rijula Uniyal, Sr. DR I.T.A. No. 181/PAN/2018 Assessment Year: 2012-13 The Nutan Mahila Urban Vs. The Income Tax Officer, Cooperative Credit Society Ltd., Ward-1(1), Belagavi A/P Munavall…

Shri Mallikarjun Urban Co-Operative Credit Society Ltd, Belgaum vs. Income Tax Officer, Ward - 1(2), Belagavi

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 190/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

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

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

…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. Nos. 170 & 171/PAN/2018 Assessment Years: 2013-14 & 2014-15 The Belgaum Manufacturers Vs. Income Tax Officer, Cooperative Industrial Estate Ward-1(1), Belagavi Ltd., Udyambag - Belagavi [PAN: AAAAT 7254J] (Appellant) (Respondent) Appellant by : None Respondent by: Smt. Rijula Uniyal, Sr. DR I.T.A. No. 181/PAN/2018 Assessment Year: 2012-13 The Nutan Mahila Urban Vs. The Income Tax Officer, Cooperative Credit Society Ltd., Ward-1(1), Belagavi A/P Munavall…

Shri Adinath Pattin Souharda Sahakari Niyamit, Hebbal vs. The Income Tax Officer, Ward - 1(1), Belgavi

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 184/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

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

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

…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. Nos. 170 & 171/PAN/2018 Assessment Years: 2013-14 & 2014-15 The Belgaum Manufacturers Vs. Income Tax Officer, Cooperative Industrial Estate Ward-1(1), Belagavi Ltd., Udyambag - Belagavi [PAN: AAAAT 7254J] (Appellant) (Respondent) Appellant by : None Respondent by: Smt. Rijula Uniyal, Sr. DR I.T.A. No. 181/PAN/2018 Assessment Year: 2012-13 The Nutan Mahila Urban Vs. The Income Tax Officer, Cooperative Credit Society Ltd., Ward-1(1), Belagavi A/P Munavall…

Shri Mahalaxmi Urban Co-Operative Credit Society Limited, Nandagaon vs. The Income Tax Officer, Ward - 1, Gokak

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 183/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

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

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

…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. Nos. 170 & 171/PAN/2018 Assessment Years: 2013-14 & 2014-15 The Belgaum Manufacturers Vs. Income Tax Officer, Cooperative Industrial Estate Ward-1(1), Belagavi Ltd., Udyambag - Belagavi [PAN: AAAAT 7254J] (Appellant) (Respondent) Appellant by : None Respondent by: Smt. Rijula Uniyal, Sr. DR I.T.A. No. 181/PAN/2018 Assessment Year: 2012-13 The Nutan Mahila Urban Vs. The Income Tax Officer, Cooperative Credit Society Ltd., Ward-1(1), Belagavi A/P Munavall…

M/S Nerli Prathamik Krishi Pattin Sahakari Bank Niyamit, Nerli vs. The Income Tax Officer, Ward - 1(3), Belagavi

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 182/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

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

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

…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. Nos. 170 & 171/PAN/2018 Assessment Years: 2013-14 & 2014-15 The Belgaum Manufacturers Vs. Income Tax Officer, Cooperative Industrial Estate Ward-1(1), Belagavi Ltd., Udyambag - Belagavi [PAN: AAAAT 7254J] (Appellant) (Respondent) Appellant by : None Respondent by: Smt. Rijula Uniyal, Sr. DR I.T.A. No. 181/PAN/2018 Assessment Year: 2012-13 The Nutan Mahila Urban Vs. The Income Tax Officer, Cooperative Credit Society Ltd., Ward-1(1), Belagavi A/P Munavall…

The Nutan Mahila Urban Co-Op Credit Society Ltd., Munavalli vs. The Income Tax Officer, Ward - 1 (1), Belagavi

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 181/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

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

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

…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. Nos. 170 & 171/PAN/2018 Assessment Years: 2013-14 & 2014-15 The Belgaum Manufacturers Vs. Income Tax Officer, Cooperative Industrial Estate Ward-1(1), Belagavi Ltd., Udyambag - Belagavi [PAN: AAAAT 7254J] (Appellant) (Respondent) Appellant by : None Respondent by: Smt. Rijula Uniyal, Sr. DR I.T.A. No. 181/PAN/2018 Assessment Year: 2012-13 The Nutan Mahila Urban Vs. The Income Tax Officer, Cooperative Credit Society Ltd., Ward-1(1), Belagavi A/P Munavall…

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 Nos

ITA 171/PAN/2018[2014-15]Status: DisposedITAT Panaji04 Apr 2022AY 2014-15

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

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

…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. Nos. 170 & 171/PAN/2018 Assessment Years: 2013-14 & 2014-15 The Belgaum Manufacturers Vs. Income Tax Officer, Cooperative Industrial Estate Ward-1(1), Belagavi Ltd., Udyambag - Belagavi [PAN: AAAAT 7254J] (Appellant) (Respondent) Appellant by : None Respondent by: Smt. Rijula Uniyal, Sr. DR I.T.A. No. 181/PAN/2018 Assessment Year: 2012-13 The Nutan Mahila Urban Vs. The Income Tax Officer, Cooperative Credit Society Ltd., Ward-1(1), Belagavi A/P Munavall…

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 Nos

ITA 170/PAN/2018[2013-14]Status: DisposedITAT Panaji04 Apr 2022AY 2013-14

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

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

…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. Nos. 170 & 171/PAN/2018 Assessment Years: 2013-14 & 2014-15 The Belgaum Manufacturers Vs. Income Tax Officer, Cooperative Industrial Estate Ward-1(1), Belagavi Ltd., Udyambag - Belagavi [PAN: AAAAT 7254J] (Appellant) (Respondent) Appellant by : None Respondent by: Smt. Rijula Uniyal, Sr. DR I.T.A. No. 181/PAN/2018 Assessment Year: 2012-13 The Nutan Mahila Urban Vs. The Income Tax Officer, Cooperative Credit Society Ltd., Ward-1(1), Belagavi A/P Munavall…

M/S Prathmik Krushi Sahakari Bank Niyamit, Belgavi vs. Income Tax Officer, Ward - 1(3), Belgaum

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 141/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

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

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

…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. Nos. 170 & 171/PAN/2018 Assessment Years: 2013-14 & 2014-15 The Belgaum Manufacturers Vs. Income Tax Officer, Cooperative Industrial Estate Ward-1(1), Belagavi Ltd., Udyambag - Belagavi [PAN: AAAAT 7254J] (Appellant) (Respondent) Appellant by : None Respondent by: Smt. Rijula Uniyal, Sr. DR I.T.A. No. 181/PAN/2018 Assessment Year: 2012-13 The Nutan Mahila Urban Vs. The Income Tax Officer, Cooperative Credit Society Ltd., Ward-1(1), Belagavi A/P Munavall…

The Karnataka State Government Employees Multipurpose Co-Operative Society Limited, Athani vs. Income Tax Officer, Ward - 1(1), Belagavi

In the result, all the grounds of appeal of the assessee related ITA Nos

ITA 115/PAN/2018[2012-13]Status: DisposedITAT Panaji04 Apr 2022AY 2012-13

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

For Appellant: NoneFor Respondent: Smt. Rijula Uniyal, Sr. DR
Section 250(6)

…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. Nos. 170 & 171/PAN/2018 Assessment Years: 2013-14 & 2014-15 The Belgaum Manufacturers Vs. Income Tax Officer, Cooperative Industrial Estate Ward-1(1), Belagavi Ltd., Udyambag - Belagavi [PAN: AAAAT 7254J] (Appellant) (Respondent) Appellant by : None Respondent by: Smt. Rijula Uniyal, Sr. DR I.T.A. No. 181/PAN/2018 Assessment Year: 2012-13 The Nutan Mahila Urban Vs. The Income Tax Officer, Cooperative Credit Society Ltd., Ward-1(1), Belagavi A/P Munavall…

M/S Althan Bhatar Urban Co.Op Credit Society Ltd/, Surat vs. Pr.CIT-1, Surat

In the result, appeal of the assessee is allowed

ITA 151/SRT/2019[2014-15]Status: DisposedITAT Surat31 Mar 2022AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.151/Srt/2019 (िनधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) M/S Althan Bhatar Urban Co-Op. Vs. Principal Commissioner Of Income Tax, Surat-1, 123, 1St Floor, Aayakar Credit Society Ltd., Shop No. 5, Anand Apartment Nr. Jariwala Stores, Bhavan, Majura Gate, Surat-395001 Bhatar Road, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaaa 7721 R (Appellant ) (Respondent)

For Appellant: Shri Mehul K. Patel, AdvocateFor Respondent: Shri H.P. Meena, CIT-DR
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 आयकरअपीलसं./ITA No.151/SRT/2019 (िनधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) M/s Althan Bhatar Urban Co-Op. Vs. Principal Commissioner of Income Tax, Surat-1, 123, 1st Floor, Aayakar Credit Society Ltd., Shop No. 5, Anand Apartment Nr. Jariwala Stores, Bhavan, Majura Gate, Surat-395001 Bhatar Road, Surat-395001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAA 7721 R (Appellant ) (Respondent) Assessee by : Shri Mehul K. Patel, Advocate Respondent by : Shri H.P. Meena, CIT-DR सुनवाईकीतारीख/Date…

Sonmarg Co-Op Housing Society Ltd., Mumbai vs. CIT (A) Faceless Appeal Centre, Mumbai

In the result, appeal is allowed

ITA 1334/MUM/2021[2017-18]Status: DisposedITAT Mumbai29 Mar 2022AY 2017-18
For Appellant: Shri Prakash Pandit (AR)For Respondent: Shri Nishant Somaiya (DR)
Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Sonmarg Co-operative Housing Society Limited, Ground Floor, Sonmarg, 67B, Lady Laxmibai Jagmohandas Marg, Nepean Sea Road, Mumbai - 400006 [PAN: AAAAS8163M] ……………… Appellant Vs Commissioner of Income Tax (Appeals), National Faceless Appeal Centre …………….… Respondent Appearances For the Respondent/ Assessee : Shri Prakash Pandit (AR) For the Appellant/Department : Shri Nishant Somaiya (DR) Date of conclusion of hearing : 23.02.2022 Date of pronouncement of order : 29.03.2022 O R D E…