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 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 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

The Mahalaxmi Credit Co. Op. Society Ltd., Kheda vs. The ITO, Ward- 3, Nadiad

In the result, the appeal of the assessee is dismissed

ITA 153/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad31 Jan 2020AY 2015-16

For Appellant: Shri Parth Shah, A.RFor Respondent: Shri N.K. Goyal, Sr. D.R

Section 143(2)Section 143(3)Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)Section 80p(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Amarjit Singh, Accountant Member And Shri Madhumita Roy, Judicial Member Assessment Year 2015-16 The Mahalaxmi Cr. Co. The ITO, Op. Society Ltd., Near Ward-3, Gayatri Temple, At. Vs Nadiad Wanakbori TPS, Tal. (Respondent) Thasra, Dist. Kheka-388250 PAN: AAAAT4311Q (Appellant) Revenue by: Shri N.K. Goyal, Sr. D.R. Assessee by: Shri Parth Shah, A.R. Date of hearing : 21-01-2020 Date of pronouncement : 31-01-2020 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal for A.Y. 2015-16, arises from order of the CIT(…

Shree Ram Co.-Op. Credit Society Ltd., Dahod vs. The Income Tax Officer, Ward-1, Vadodara

In the result, the appeal of the assessee is dismissed

ITA 98/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad30 Jan 2020AY 2013-14

For Appellant: Ms. Urvashi Shodhan, A.RFor Respondent: Shri Vinod Tanwani, Sr. D.R

Section 143(3)Section 56Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Mahavir Prasad, Judicial Member And Shri Amarjit Singh, Accountant Member Assessment Year 2013-14 Shree Ram Co-op. Credit The ITO, Society Ltd. Chakaliya Ward-1, Road, Dahod-389151 Vs Dahod Dist: Dahod (Respondent) PAN: AAGAS4007A (Appellant) Revenue by: Shri Vinod Tanwani, Sr. D.R. Assessee by: Ms. Urvashi Shodhan, A.R. Date of hearing : 05-12-2019 Date of pronouncement : 30-01-2020 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal for A.Y. 2013-14, arises from order of the CIT(A)-4, Vadodara dated 30-09-201…

Bee Co-Operative Society Limited, Bengaluru vs. Income Tax Officer, Ward- 6(2)(4), Bengaluru

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

ITA 2286/BANG/2019[2016-17]Status: DisposedITAT Bangalore27 Jan 2020AY 2016-17

Bench: Shri Chandra Poojari

For Appellant: Sri.Madhukar G Hedge, CAFor Respondent: Sri.Ganesh R.Ghale, Standing Council for DR

Section 142(1)Section 143(2)Section 28Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, BANGALORE Before Shri Chandra Poojari, Accountant Member ITA No.2286/Bang/2019 : Asst.Year 2016-2017 M/s.BEE Co-operative Credit The Income Tax Officer Society Limited Vs. Ward 6(2)(4) T-70, BEL Colony, Jalahalli Bengaluru. Bengaluru – 560 013. PAN : AAAAB0981A. (Appellant) (Respondent) Appellant by : Sri.Madhukar G Hedge, CA Respondent by : Sri.Ganesh R.Ghale, Standing Council for DR Date of Date of Hearing : 22.01.2020 Pronouncement : 27.01.2020 O R D E R This appeal filed by the assessee is directed against the order of the CIT(A), dated 30.08.2019. The relev…

ITO, Ward - 35(3), Kolkata vs. M/S. Kolkata Reserve Bank Employees Co-Operative Credit Society Ltd., Kolkata

Appeal is allowed for statistical purposes in above terms

ITA 240/KOL/2018[2014-15]Status: DisposedITAT Kolkata18 Oct 2019AY 2014-15

Bench: Shri J. Sudhakar Reddy, Am & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A No.240/Kol/2018 ("नधा"रण वष" / Assessment Year: 2014-15) Ito, Ward-35(3), Kolkata. Vs. M/S. Kolkata Reserve Bank Employees Co-Operative Credit Society Ltd. 13, N.S. Road, Rbi Building (Annexe), Kol- 1. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabak6244L (Appellant) .. (Respondent) Appellant By : Dr. A. K. Nayak, Cit-Dr Respondent By : Shri Anil Kochar, Advocate सुनवाईक"तार"ख/ Date Of Hearing : 11/09/2019 घोषणाक"तार"ख/Date Of Pronouncement : 18/10/2019 आदेश / O R D E R Per Shri S. S. Godara: This Revenue’S Appeal For Assessment Year 2014-15 Arises Against The Commissioner Of Income Tax (A) - 10, Kolkata Dated 30.11.2017 Passed In Case No.227/Cit(A)-10/Wd.-35(3)/14-15/16-17/Kol Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short ‘The Act’). Heard Both The Parties. Case File Perused. 2. The Revenue’S Sole Substantive Grounds Raised In The Instant Appeal Seeks To Reverse The Cit(A) Action Holding The Assessee Eligible For Section 80P(2)(D) Deduction Of Rs.6,97,20,658/- Disallowed In The Assessment Framed On 08.12.2016. Case File Suggests That The Assessee Had Derived The Impugned Interest Income From Parking Of Its Surplus Funds In Fixed Deposits With The Union Bank Of India & Central Bank Of India Fetching Interest Of Rs.6,48,17,859/- & 49,02,799/-; Respectively. The Assessing Officer Quoted Hon’Ble Apex Court’S Decision In Totgars Co-Operative Sale Society Ltd. Vs. Ito (2010) In 188 Taxman 282 (Sc)

For Appellant: Dr. A. K. Nayak, CIT-DRFor Respondent: Shri Anil Kochar, Advocate

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI S. S. GODARA, JM आयकर अपीलसं./I.T.A No.240/Kol/2018 ("नधा"रण वष" / Assessment Year: 2014-15) ITO, Ward-35(3), Kolkata. Vs. M/s. Kolkata Reserve Bank Employees Co-operative Credit Society Ltd. 13, N.S. Road, RBI Building (Annexe), Kol- 1. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABAK6244L (Appellant) .. (Respondent) Appellant by : Dr. A. K. Nayak, CIT-DR Respondent by : Shri Anil Kochar, Advocate सुनवाईक"तार"ख/ Date of Hearing : 11/09/2019 घोषणाक"तार"ख/Date of Pronouncement : 18/10/2019 आदेश / O R D E R Per Shri S. S. God…

M/S. Harichandranpur Lamps, Keonjhar vs. ITO, Keonjhar

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

ITA 143/CTK/2019[2012-13]Status: DisposedITAT Cuttack04 Sept 2019AY 2012-13

Bench: Shri Before Shri Chandra Mohan Garg, Judicial & Laxmi Prasad Sahulaxmi Prasad Sahulaxmi Prasad Sahu

For Appellant: Shri B.R.Panda/S.NandaFor Respondent: Shri Subhendu Dutta, DR

Section 147Section 148Section 56Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.142 & 143/CTK/201 /CTK/2019 Assessment Years : 2011-12 & 2012 & 2012-13 M/s. M/s. Harichandanpur Harichandanpur lamps, lamps, Vs. ITO, Keonjhar ITO, Keonjhar At/PO: At/PO: harichandanpur, harichandanpur, Keonjhar PAN/GIR No. No.AAAAH 5138 H (Appellant (Appellant) .. ( Respondent Respondent)…

M/S. Harichandranpur Lamps, Keonjhar vs. ITO, Keonjhar

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

ITA 142/CTK/2019[2011-12]Status: DisposedITAT Cuttack04 Sept 2019AY 2011-12

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

For Appellant: Shri B.R.Panda/S.Nanda, ARsFor Respondent: Shri Subhendu Dutta, DR

Section 147Section 148Section 56Section 80PSection 80P(2)Section 80P(2)(a)Section 8p

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.142 & 143/CTK/2019 Assessment Years : 2011-12 & 2012-13 M/s. Harichandanpur lamps, Vs. ITO, Keonjhar At/PO: harichandanpur, Keonjhar PAN/GIR No.AAAAH 5138 H (Appellant) .. ( Respondent) Assessee by : Shri B.R.Panda/S.Nanda, ARs Revenue by : Shri Subhendu Dutta, DR Date of Hearing : 20 /08/ 2019 Date of Pronouncement : 4 /09/ 2019 O R D E R Per C.M.Garg,JM These are appeals filed by the assessee against the separate orders of the CIT(A) Cuttack for th…

Azmer Zila Dugdh Utpadak Sahkari Sangh Ltd., Ajmer vs. Pr. Commissioner of Income Tax, Ajmer

In the result, appeal of the assessee is allowed

ITA 90/JPR/2019[2014-15]Status: DisposedITAT Jaipur28 Aug 2019AY 2014-15

For Appellant: Shri Sunil Porwal (CA) &For Respondent: Shri B. K. Gupta (CIT)

Section 143(3)Section 263Section 80Section 80PSection 80P(2)(d)Section 80P(4)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B’ JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 90/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2014-15 cuke Ajmer Zila Dugh Utpadak Sahkari Pr. Commissioner of Vs. Sangh Ltd. Opp. HMT, Beawar Income Tax, Ajmer Road, Ajmer (Raj.) LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABAA0141Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Sunil Porwal (CA) & Shri Ashok Gupta (CA) j…

The Sri Gowri Cooperative Society, Visakhapatnam vs. Principal Commissioner of Income Tax-1, Visakhapatnam

In the result, appeal filed by the assessee is allowed

ITA 26/VIZ/2018[2012-13]Status: DisposedITAT Visakhapatnam07 Aug 2019AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blem/S. The Sri Gowri Vs. Pr.Cit-1, Co-Operative Society, Visakhapatnam. D.No.49-34-32/1, Konathala Complex, Akkayyapalem Main Road, Visakhapatnam. Pan No. Aaaat 8140 M (Appellant) (Respondent)

For Appellant: Shri K.S.S. Sarma – AdvFor Respondent: Shri D.K. Sonawal– CIT DR

Section 263Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER M/s. The Sri Gowri vs. Pr.CIT-1, Co-operative Society, Visakhapatnam. D.No.49-34-32/1, Konathala Complex, Akkayyapalem Main Road, Visakhapatnam. PAN No. AAAAT 8140 M (Appellant) (Respondent) Assessee by : Shri K.S.S. Sarma – Adv. Department By : Shri D.K. Sonawal– CIT DR Date of hearing : 15/07/2019. Date of pronouncement : 07/08/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the assessee is directed against the order of P…

M/S. the Government Servants Co.Operative Credit Society Ltd., Vadodara vs. The ITO, Ward-3(1)(5), Vadodara

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

ITA 1869/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad01 Jul 2019AY 2014-15

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Written SubmissionFor Respondent: Shri Vinod Tanvani, Sr. D.R

Section 143(3)Section 56Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No.1869/Ahd/2017 (Assessment Year : 2014-15) The Government Servants Vs. The Income Tax Officer, Co-operative Credit Society Ward – 3(1)(5), Sanstha Vasahat, Aayakar Bhavan, Raopura, Race Course, Vadodara – 390 006. Vaodara. [PAN No. AABAT 5146 J] (Appellant) (Respondent) .. Appellant by : Written Submission Respondent by : Shri Vinod Tanvani, Sr. D.R. Date of Hearing 12.06.2019 01.07.2019 Date of Pronouncement O R D E R PER Ms. MADHUMITA ROY - JM: The instant a…

ACIT, Circle - 40, Kolkata vs. M/S. Sbi Staff Association Co-Op Bank Ltd., Kolkata

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

ITA 424/KOL/2018[2014-15]Status: DisposedITAT Kolkata10 May 2019AY 2014-15

Bench: Sh. P.M.Jagtap & Sh.S.S.Viswanethra Ravivs Acit, M/S. Sbi Staff Association Co- Cirle-40, 2Nd Floor, 3, Op. Bank Ltd., Govt. Place (W), 11, Abdul Hamid Street, Kolkata-700001. Kolkata-700069. Pan-Aadts2489J (Appellant) (Respondent) Appellant By Sh. C.J.Singh, Jcit, Sr.Dr Respondent By Sh. Piyush Dey, Fca Date Of Hearing 25.03.2019 Date Of Pronouncement 10.05.2019 Order Per S.S. Viswanethra Ravithis Appeal Filed By The Revenue Against The Order Dated 08.12.2016 Passed By Cit(A)-12, Kolkata For Ay 2014-15. 2. The Only Issue Is To Be Decided As To Whether The Cit(A) Is Justified In Deleting The Addition Made U/S 80P(2)(A)(I) Of The Income Tax Act, 1961 (In Short “Act”) In The Facts & Circumstances Of The Case.

Section 63Section 64Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A”, KOLKATA BEFORE SH. P.M.JAGTAP, VICE PRESIDENT & SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER vs ACIT, M/s. SBI Staff Association Co- Cirle-40, 2nd Floor, 3, op. Bank Ltd., Govt. Place (W), 11, Abdul Hamid Street, Kolkata-700001. Kolkata-700069. PAN-AADTS2489J (Appellant) (Respondent) Appellant by Sh. C.J.Singh, JCIT, Sr.DR Respondent by Sh. Piyush Dey, FCA Date of Hearing 25.03.2019 Date of Pronouncement 10.05.2019 ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER This appeal filed by the Revenue against the order dated 08.12.2016 passed by CIT(A)-12, Kolkata for…

Sri Uma Kamandaleswara Co - Operative Rural Bank Ltd., Athreyapuram vs. The Addl. CIT, Kakinada

In the result, appeal filed by the assessee is allowed

ITA 199/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam13 Feb 2019AY 2008-2009

Bench: Shri V. Durga Rao, Hon’Blesri Uma Kamandaleswara Vs. Addl.Cit, Kakinada Co-Op Rural Bank Ltd., Ryali, Range, Kakinada. Athreyapuram Mandalm, East Godavari District. Pan No. Aadas 4663 B (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri P.S. Murthy – Sr.DR

Section 80P(2)(a)

…sis according to which the interest received on surplus funds deposited with the DCCB was arrived at Rs. 11,29,453/-. The Assessing Officer by following the decision of the Hon'ble Supreme Court in the case of Totgars Co-operative Credit Society Ltd. Vs. ITO (188 Taxmann 282 (SC)] has held that interest received on surplus funds from DCCB & KCTB has considered as „income from other sources and accordingly same is brought to tax. 3. On appeal, ld. CIT(A) confirmed the order of the Assessing Officer. 4. On being aggrieved, assessee carried the matter in appeal before this Tribunal. 5. Ld. counsel for the assessee h…

Income-Tax Officer, Ward – 3, Satara vs. M/S. Shri Bhairavnath Multistate Cooperative Credit Society Limited, Satara

In the result, the appeal of the Revenue stands dismissed

ITA 2996/PUN/2017[2013-14]Status: DisposedITAT Pune08 Feb 2019AY 2013-14

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Prateek Jha

Section 143(1)Section 143(2)Section 2Section 44ASection 80PSection 80P(2)(a)Section 80P(2)(ai)Section 80P(2)(d)

…आयकर अपील"य अ"धकरण “एक-सद"य” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No. 2996/PUN/2017 "नधा"रण वष" / Assessment Year : 2013-14 The Income Tax Officer, Ward-3, Satara. .......अपीलाथ" / Appellant बनाम / V/s. M/s. Shri Bhairavnath Multistate Co-operative Credit Society Ltd. Phaltan, 48, Laxminagar, Deccan Chowk, Phaltan, Tal. Phaltan, Dist. Satara, Pin-415 523 PAN : AAEAS8344J ……""यथ" / Respondent Assessee by : Shri Prateek Jha : Shri M.K. Verma Revenue by सुनवाई क" तार"ख / Date of Hea…

The Government Servants Co.-Op. Credit Ltd., Vadodara vs. The Income Tax Officer, Ward-3(1)(1), Vadodara

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

ITA 108/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad31 Jan 2019AY 2013-14

For Appellant: NoneFor Respondent: Shri Lalit P. Jain, Sr. D.R

Section 143(3)Section 56Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member Assessment Year 2013-14 The Government Servants The ITO, Co-op. Credit Society Ltd. Ward-3(1)(1), Hindi Bhavan, Sanstha Vs Vadodara Vasahat, Raopura, (Respondent) Vadodara PAN: AABAT5146J (Appellant) Revenue by: Shri Lalit P. Jain, Sr. D.R. Assessee by: None Date of hearing : 23-01-2019 Date of pronouncement : 31-01-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal for A.Y. 2013-14, arises from order of the CIT(A)-I, Vadodara dated…

Sardar Nagrik Sahakari Bank Ltd., Vadodara vs. ITO, Ward 3(1)(3), Baroda

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

ITA 2157/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad01 Jan 2019AY 2014-15

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita Nos.2156 & 2157/Ahd/2017 "नधा"रण वष"/Asstt. Years: 2013-2014 & 2014-2015 Sardar Nagrik Sahakari Bank Ltd Ito, ‘’B’’, Alankar Apartment, Ward 3(1)(3), Vs. Parkarwada, Dandia Bazar, Baroda. Vadodara. Pan: Aaabt2648D

For Respondent: Shri Vinod Talwani, Sr.DR

Section 80PSection 80P(2)(a)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.2156 & 2157/AHD/2017 "नधा"रण वष"/Asstt. Years: 2013-2014 & 2014-2015 Sardar Nagrik Sahakari Bank Ltd ITO, ‘’B’’, Alankar Apartment, Ward 3(1)(3), Vs. Parkarwada, Dandia Bazar, Baroda. Vadodara. PAN: AAABT2648D (Applicant) (Respondent) : Assessee by Shri Sakar Sharma, A.R Revenue by : Shri Vinod Talwani, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 22/10/2018 घोषणा क" तार"ख /Date of Pronouncement: 01/01/2019 आदेश/O R D…

Sardar Nagrik Sahakari Bank Ltd., Vadodara vs. ITO, Ward 3(1)(3), Baroda

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

ITA 2156/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad01 Jan 2019AY 2013-14

For Respondent: Shri Vinod Talwani, Sr.DR

Section 80PSection 80P(2)(a)

Ntt Data Global Delivery Services Ltd., Bangalore vs. DCIT, New Delhi

The appeal of the assessee is partly allowed

ITA 5196/DEL/2014[2009-10]Status: DisposedITAT Delhi20 Dec 2018AY 2009-10

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishintt Data Global Delivery Vs. Dcit, Services Ltd, Circle-13(1), No. 17, South End Road, New Delhi Bangalore Pan: Aabck7777J (Appellant) (Respondent)

For Appellant: Shri Purushottam, AdvFor Respondent: Shri Amit Katoch, CIT DR

Section 10Section 10ASection 143

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER NTT Data Global Delivery Vs. DCIT, Services Ltd, Circle-13(1), No. 17, South End Road, New Delhi Bangalore PAN: AABCK7777J (Appellant) (Respondent) Assessee by : Shri Purushottam, Adv Revenue by: Shri Amit Katoch, CIT DR Date of Hearing 27/11/2018 Date of pronouncement 20/12/2018 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order of the ld CIT (A), Delhi dated 26.06.2014 for the Assessment Year 2009-10. 2. The assess…

The Karnataka State Agarbathi Manufacturers Co-Operative Society, Bangalore vs. Income Tax Officer Ward-7(2)(2), Bangalore

In the result, appeals of the assessee are allowed for statistical purpose

ITA 1233/BANG/2018[2013-14]Status: DisposedITAT Bangalore07 Dec 2018AY 2013-14

Bench: Shri. A. K. Garodia & Shri. Laliet Kumari.T.A Nos.1233 & 1234/Bang/2018 (Assessment Years : 2013-14 & 2014-15) The Karnataka State Agarbathi Manufacturers Co-Op Society, No.18/3, 1St Main Road, Sampangiramnagar, Bengaluru 560 027 .. Appellant Pan : Aadat0022B V. Income-Tax Officer, Ward – 7(2)(2), Bengaluru .. Respondent Assessee By : Shri. K. S. Nagesh, Ca Revenue By : Shri. R. N. Siddappaji, Addl. Cit Heard On : 27.11.2018 Pronounced On : 07.12.2018

For Appellant: Shri. K. S. Nagesh, CAFor Respondent: Shri. R. N. Siddappaji, Addl. CIT

Section 80PSection 80P(2)(a)

…ITA.1233 & 1234/Bang/2018 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.A Nos.1233 & 1234/Bang/2018 (Assessment Years : 2013-14 & 2014-15) The Karnataka State Agarbathi Manufacturers Co-op Society, No.18/3, 1st Main road, Sampangiramnagar, Bengaluru 560 027 .. Appellant PAN : AADAT0022B v. Income-tax Officer, Ward – 7(2)(2), Bengaluru .. Respondent Assessee by : Shri. K. S. Nagesh, CA Revenue by : Shri. R. N. Siddappaji, Addl. CIT Heard on : 27.11.2018 Pronounced on : 07.12.2018 O R D E R PE…

Income Tax Officer Ward-7(2)(4), Bangalore vs. M/S Kammavari Credit Co-Operative Society Ltd, Bangalore

In the result, appeal by the revenue is treated as allowed for statistical purpose

ITA 1156/BANG/2017[2013-14]Status: DisposedITAT Bangalore07 Dec 2018AY 2013-14

Bench: Shri N.V Vasudevan & Shri Jason P Boazassessment Year : 2013-14

For Respondent: Shri G.S Nagharish, Advocate

Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘A’ BEFORE SHRI N.V VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Assessment year : 2013-14 The Income-tax Officer, Vs. M/s Kammavari Credit Co- Ward-7(2)(4), operative Society Ltd., No 1, 22nd Main, Jayanagar, Bengaluru. PAN – AAAAK 2070 H. HSBC, Layout, Padmanabhanagar, PAN – AAAAK 2070 H. APPLICANT RESPONDENT Applicant by : Smt. Srinandini Das, Addl. CIT Respondent by : Shri G.S Nagharish, Advocate Date of hearing : 26.11.2018 Date of Pronouncement : 07.12.2018 O R D E R PER SHRI N.V VASUDEVAN, VICE PRESIDENT : This is an ap…

ACIT, Circle-33, Kolkata vs. Central Bank of India Employees Cooperative Society Limited, Kolkata

Appeal is allowed for statistical purposes in above terms

ITA 1868/KOL/2017[2014-15]Status: DisposedITAT Kolkata30 Nov 2018AY 2014-15

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godaraassessment Year:1014-15

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

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri P.M.Jagtap, Vice-President and Shri S.S.Godara, Judicial Member Assessment Year:1014-15 ACIT, Circle-33, Central Bank of India बनाम / 10B, Middleton Row, Employees Co-operative V/s. 3rd Floor, Kolkata-71 Society Ltd., 10 Nellie Sengupta Sarani, Kolkata-700087 [PAN No.AAAAC 3869 N] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Rabin Chaudhury, Addl. CIT-SR-DR अपीलाथ" क" ओर से/By Appellant Shri Sanjay Bhattacharya, FCA ""यथ" क" ओर से/By Respondent Shri G. Banerjee, FCA 01-11-2018 सुनवाई क" तार"ख/Date of Hearing 30-11-2018 घोषणा क" तार"ख/Dat…

Chandraprabhu Gramin Bigar Sheti Sahakari Pat Santha Maryadit, Solapur vs. Income-Tax Officer, Ward - 1(4), Pandharpur

In the result, the appeal of the revenue stands dismissed

ITA 2542/PUN/2017[2012-13]Status: DisposedITAT Pune26 Oct 2018AY 2012-13

Bench: Shri Anil Chaturvedi, Am

For Appellant: Ms. Riya S. ShahFor Respondent: Mrs. Shabana Parveen

Section 143(3)Section 56Section 80P(2)(a)

…आयकर अपील"य अ"धकरण] पुणे "यायपीठ “एक सद"य” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI ANIL CHATURVEDI, AM आयकर अपील सं. / ITA Nos.2427 & 2542/PUN/2017 "नधा"रण वष" / Assessment Year : 2013-14 & 2012-13 Chandraprabhu Gramin Bigar Sheti ………. अपीलाथ" / Sahkari Pat Santha Maryadit, Appellant A/p: Natepute, Tal Malshiras, Dist. Solapur. PAN : AAAAC2702L. बनाम v/s The Income Tax Officer, ………. ""यथ" / Ward – 1(4), Padharpur. Respondent Assessee by : Ms. Riya S. Shah. Revenue by : Mrs. Shabana Parveen. सुनवाई क" तार"ख / घोषणा क" तार"ख / Date of Hearing : 23.10.2018 Date of Pronounc…