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

Ajit Nagari Sahakari Pat Sanstha Ltd, Pune vs. DCIT, Cir-7, Pune

In the result, appeal of the Assessee is partly allowed

ITA 2318/PUN/2025[2022-23]Status: DisposedITAT Pune23 Jan 2026AY 2022-23

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2318/Pun/2025 निर्धारण वषा / Assessment Year: 2022-23 Ajit Nagari Sahakari Pat V Dcit, Sanstha Ltd., S Circle-7, Pune. Rashtrawadi Bhavan, Hudco Road, Saswad, Tal-Khed, Pune – 412301. Pan: Aaaaa6401E Appellant/ Assessee Respondent /Revenue Assessee By Smt Deepa Khare Revenue By Smt Neha Thakkar – (Virtual) On Rotation Duty Date Of Hearing 22/01/2026 Date Of Pronouncement 23/01/2026 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.2022-23 Dated 10.01.2025 Emanating From The Assessment Order Passed Under

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

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.2318/PUN/2025 निर्धारण वषा / Assessment Year: 2022-23 Ajit Nagari Sahakari Pat V DCIT, Sanstha Ltd., s Circle-7, Pune. Rashtrawadi Bhavan, Hudco Road, Saswad, Tal-Khed, Pune – 412301. PAN: AAAAA6401E Appellant/ Assessee Respondent /Revenue Assessee by Smt Deepa Khare Revenue by Smt Neha Thakkar – (Virtual) On Rotation Duty Date of hearing 22/01/2026 Date of pronouncement 23/01/2026 आदेश/ ORDER PER DR. DIP…

Income Tax Officer Ward 1 Satara, Satara vs. Karad Patan Taluka Prathmik Shikshak Sahakari Society Limitedty, Karad

In the result, Revenue’s Appeal is dismissed

ITA 2289/PUN/2025[2020]Status: DisposedITAT Pune23 Jan 2026

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2289/Pun/2025 निर्धारण वषा / Assessment Year: 2020-21 Income Tax Officer, V Karad Patan Taluka Prathmik Ward-1, Satara. S Shikshak Sahakari Society Limited, 190 B Shaniwar Peth, Opp.Shivneri Lodge, Karad, Satara – 415110 Pan: Aaaak0559R Appellant / Assessee Respondent / Revenue Assessee By Shri Satish U Nade Revenue By Smt Neha Thakur (Virtual) Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Revenue Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2020-21 Dated 21.08.2025 Emanating From The Assessment Order Passed Under Section 143(3) Read With Section 144B Of The I.T .Act, 1961 Dated

Section 143(3)Section 144BSection 250Section 56Section 57Section 80Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.2289/PUN/2025 निर्धारण वषा / Assessment Year: 2020-21 Income Tax Officer, V Karad Patan Taluka Prathmik Ward-1, Satara. s Shikshak Sahakari Society Limited, 190 B Shaniwar Peth, Opp.Shivneri Lodge, Karad, Satara – 415110 PAN: AAAAK0559R Appellant / Assessee Respondent / Revenue Assessee by Shri Satish U Nade Revenue by Smt Neha Thakur (Virtual) Date of hearing 21/01/2026 Date of pronouncement 23/01/2026 आ…

Nashik District Police Co Operative Credit Society Ltd Nashik, Nashik vs. Income Tax Officer, National E Assessment Canter, Delhi

In the result, appeal of the assessee is allowed

ITA 727/PUN/2025[AY 2018-19]Status: DisposedITAT Pune21 Jan 2026

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.727/Pun/2025 निर्धारण वषा / Assessment Years: 2018-19 Nashik District Police Co- V The Income Tax Officer, Operative Credit Society Ltd., S National E Assessment Sagar Plaza, Third Floor, Above Centre, Delhi. Axis Bank, Audumbar Nagar, Mumbai Agra Road, Nashik – 422003. Pan: Aacan6075F Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod Shingte Revenue By Smt Neha Thakur – (Virtual) Date Of Hearing 20/01/2026 Date Of Pronouncement 21/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2018-19 Dated 23.02.2024 Emanating From Assessment Order U/S.143(3) Read With Section 143(3A) & 143(3B) Of The I.T.Act, Dated 31.03.2021. The Assessee Has Raised The Following Grounds Of Appeal :

Section 143Section 143(3)Section 250Section 66Section 80Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.727/PUN/2025 निर्धारण वषा / Assessment Years: 2018-19 Nashik District Police Co- V The Income Tax Officer, operative Credit Society Ltd., s National e assessment Sagar Plaza, Third Floor, above centre, Delhi. Axis Bank, Audumbar Nagar, Mumbai Agra Road, Nashik – 422003. PAN: AACAN6075F Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod Shingte Revenue by Smt Neha Thakur – (Virtual) Date of h…

Income Tax Officer Ward-2, Ahmednagar, Ahamednagar vs. Kanifnath Grmain Bigar Sheti Sahakaripatsanstha Maryadit, Maldad

In the result, Revenue’s Appeal is dismissed

ITA 2271/PUN/2025[2018-19]Status: DisposedITAT Pune21 Jan 2026AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2270 & 2271/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 The Income Tax Officer, V Kanifnath Gramin Bigar Sheti Ward-2, Ahmednagar. S Sahakaripatsanstha Maryadit, At Post Malad, Taluka Sangamner, Ahmednagar – 422608. Pan: Aabak1395E Appellant/ Revenue Respondent /Assessee Assessee By Shri Pramod S Shingte – Ar Revenue By Smt Neha Thakkar (Virtual) Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026 आदेश/ Order Per Bench : These Two Appeals Filed By The Revenue Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac],Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2018- 19Dated 01.07.2025 Emanating From The Assessment Order Dated 30.03.2021 Under Section 143(3) R.W.S. 143(3A) & 143(3B) Of The Income Tax Act, 1961 & Order Under Section 250 Of The Income

Section 143(3)Section 250Section 270ASection 56Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.2270 & 2271/PUN/2025 निर्धारण वषा / Assessment Year: 2018-19 The Income Tax Officer, V Kanifnath Gramin Bigar Sheti Ward-2, Ahmednagar. s Sahakaripatsanstha Maryadit, At Post Malad, Taluka Sangamner, Ahmednagar – 422608. PAN: AABAK1395E Appellant/ Revenue Respondent /Assessee Assessee by Shri Pramod S Shingte – AR Revenue by Smt Neha Thakkar (Virtual) Date of hearing 19/01/2026 Date of pronouncement 21/0…

Income Tax Officer Ward-2, Ahmednagar vs. Kanifnath Grmain Bigar Sheti Sahakari, Maldad Sangamner

In the result, Revenue’s Appeal is dismissed

ITA 2270/PUN/2025[2018-19]Status: DisposedITAT Pune21 Jan 2026AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2270 & 2271/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 The Income Tax Officer, V Kanifnath Gramin Bigar Sheti Ward-2, Ahmednagar. S Sahakaripatsanstha Maryadit, At Post Malad, Taluka Sangamner, Ahmednagar – 422608. Pan: Aabak1395E Appellant/ Revenue Respondent /Assessee Assessee By Shri Pramod S Shingte – Ar Revenue By Smt Neha Thakkar (Virtual) Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026 आदेश/ Order Per Bench : These Two Appeals Filed By The Revenue Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac],Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2018- 19Dated 01.07.2025 Emanating From The Assessment Order Dated 30.03.2021 Under Section 143(3) R.W.S. 143(3A) & 143(3B) Of The Income Tax Act, 1961 & Order Under Section 250 Of The Income

Section 143(3)Section 250Section 270ASection 56Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.2270 & 2271/PUN/2025 निर्धारण वषा / Assessment Year: 2018-19 The Income Tax Officer, V Kanifnath Gramin Bigar Sheti Ward-2, Ahmednagar. s Sahakaripatsanstha Maryadit, At Post Malad, Taluka Sangamner, Ahmednagar – 422608. PAN: AABAK1395E Appellant/ Revenue Respondent /Assessee Assessee by Shri Pramod S Shingte – AR Revenue by Smt Neha Thakkar (Virtual) Date of hearing 19/01/2026 Date of pronouncement 21/0…

Banganga Nagari Sahakari Pat Sanstha Maryadit Ojhar (Mig), Nashik vs. The Income Tax Officer, Ward -1(1), Nashik.

In the result, appeal of the assessee is allowed

ITA 1789/PUN/2025[2018-19]Status: DisposedITAT Pune20 Jan 2026AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.1788 & 1789/Pun/2025 निर्धारण वषा / Assessment Year: 2022-23 & 2018-19 Banganga Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, S Ward-1(1), Nashik. Ravsaheb, Bhagava, Nashik Chowk, Ojhar Niphad, Ozar Mig, Nashik – 422206. Pan: Aaajb0550G Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanjeev Muttha – Virtual Revenue By Smt Neha Thakkar (Virtual) Date Of Hearing 19/01/2026 Date Of Pronouncement 20/01/2026 आदेश/ Order Per Bench : These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2022-23 Dated 22.05.2025 Emanating From The Assessment Order Dated 18.03.2024 Under Section 143(3) R.W.S. 144B Of The Income Tax Act, 1961 & Order Under Section 250 Of The Income Tax Act, 1961

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

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.1788 & 1789/PUN/2025 निर्धारण वषा / Assessment Year: 2022-23 & 2018-19 Banganga Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, s Ward-1(1), Nashik. Ravsaheb, Bhagava, Nashik Chowk, Ojhar Niphad, Ozar Mig, Nashik – 422206. PAN: AAAJB0550G Appellant/ Assessee Respondent / Revenue Assessee by Shri Sanjeev Muttha – Virtual Revenue by Smt Neha Thakkar (Virtual) Date of hearing 19/01/2026 Date…

Banganga Nagari Sahakari Patsanstha Mariyadit Ojhar (Mig), Nashik vs. The Income Tax Officer, Ward -1(1), Nashik

In the result, appeal of the assessee is allowed

ITA 1788/PUN/2025[2022-23]Status: DisposedITAT Pune20 Jan 2026AY 2022-23

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.1788 & 1789/Pun/2025 निर्धारण वषा / Assessment Year: 2022-23 & 2018-19 Banganga Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, S Ward-1(1), Nashik. Ravsaheb, Bhagava, Nashik Chowk, Ojhar Niphad, Ozar Mig, Nashik – 422206. Pan: Aaajb0550G Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanjeev Muttha – Virtual Revenue By Smt Neha Thakkar (Virtual) Date Of Hearing 19/01/2026 Date Of Pronouncement 20/01/2026 आदेश/ Order Per Bench : These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2022-23 Dated 22.05.2025 Emanating From The Assessment Order Dated 18.03.2024 Under Section 143(3) R.W.S. 144B Of The Income Tax Act, 1961 & Order Under Section 250 Of The Income Tax Act, 1961

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

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.1788 & 1789/PUN/2025 निर्धारण वषा / Assessment Year: 2022-23 & 2018-19 Banganga Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, s Ward-1(1), Nashik. Ravsaheb, Bhagava, Nashik Chowk, Ojhar Niphad, Ozar Mig, Nashik – 422206. PAN: AAAJB0550G Appellant/ Assessee Respondent / Revenue Assessee by Shri Sanjeev Muttha – Virtual Revenue by Smt Neha Thakkar (Virtual) Date of hearing 19/01/2026 Date…

Thermal Engineers Co-Op Credit Society, Pune vs. Income Tax Officer Ward 1(5), Pune

In the result, appeal of the assessee is allowed

ITA 2801/PUN/2025[2018-19]Status: DisposedITAT Pune08 Jan 2026AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2801/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Thermal Engineers Co-Op V The Income Tax Credit Society, S Officer, 1, Shop No.03, Market Ward-1(5), Aurangabad. Building, T.P.S. Colony, Parli Vaijnath, Maharashtra – 431520 Pan: Aabat3151F Appellant/ Assessee Respondent / Revenue Assessee By Shri Prateek Jha Revenue By Shri Madhukar Anand – Jcit (Through Virtual) Date Of Hearing 06/01/2026 Date Of Pronouncement 08/01/2026 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.2018-19 Dated 31.10.2025 Emanating From The Assessment Order Passed Under Section 143(3) Read With Section 143(3A) & 143(3B) Of The Act

Section 143Section 143(3)Section 250Section 80PSection 80P(2)Section 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.2801/PUN/2025 निर्धारण वषा / Assessment Year: 2018-19 Thermal Engineers Co-Op V The Income Tax Credit Society, s Officer, 1, Shop No.03, Market Ward-1(5), Aurangabad. Building, T.P.S. Colony, Parli Vaijnath, Maharashtra – 431520 PAN: AABAT3151F Appellant/ Assessee Respondent / Revenue Assessee by Shri Prateek Jha Revenue by Shri Madhukar Anand – JCIT (Through Virtual) Date of hearing 06/01/2026 D…

Pune Zilla Sahakari Dudh Utpadak Sangh Maryadit, Pune vs. DCIT, Circle-5, Pune

In the result, appeal of the Assessee for A

ITA 2195/PUN/2025[2018-19]Status: DisposedITAT Pune08 Jan 2026AY 2018-19

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita Nos.2194 & 2195/Pun/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2018-19 Pune Zilla Sahakari Dudh V Dcit, Utpadak Sangh Maryadit, S. Circle-5, Pune. Katraj Dairy, Pune Satara Road, Katraj, Pune – 411037. Pan: Aaaap0836A Appellant/ Assessee Respondent / Revenue Assessee By Shri M.R.Bhagwat Revenue By Smt. Saumya Pandey Jain – Addl.Cit Date Of Hearing 20/11/2025 Date Of Pronouncement 08/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Both Dated 30.07.2025 Emanating From The Separate Assessment Orders Under Section 143(3) Of The Act, 1961 Dated 19.12.2019 & 19.01.2021 For The A.Y.2017-18 & 2018-19 Respectively. For The Sake Of Convenience, Both The Appeals Were Heard Together & Decided In A

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

…आयकर अपीलीय अधिकरण ”बी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA Nos.2194 & 2195/PUN/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2018-19 Pune Zilla Sahakari Dudh V DCIT, Utpadak Sangh Maryadit, s. Circle-5, Pune. Katraj Dairy, Pune Satara Road, Katraj, Pune – 411037. PAN: AAAAP0836A Appellant/ Assessee Respondent / Revenue Assessee by Shri M.R.Bhagwat Revenue by Smt. Saumya Pandey Jain – Addl.CIT Date of hearing 20/11/2025 Date of pronouncement 08/01/2026 आदेश/ ORDER PE…

Pune Zilla Sahakari Dudh Utpadak Sangh Maryadit, Pune vs. DCIT, Circle-5, Pune

In the result, appeal of the Assessee for A

ITA 2194/PUN/2025[2017-18]Status: DisposedITAT Pune08 Jan 2026AY 2017-18

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita Nos.2194 & 2195/Pun/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2018-19 Pune Zilla Sahakari Dudh V Dcit, Utpadak Sangh Maryadit, S. Circle-5, Pune. Katraj Dairy, Pune Satara Road, Katraj, Pune – 411037. Pan: Aaaap0836A Appellant/ Assessee Respondent / Revenue Assessee By Shri M.R.Bhagwat Revenue By Smt. Saumya Pandey Jain – Addl.Cit Date Of Hearing 20/11/2025 Date Of Pronouncement 08/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Both Dated 30.07.2025 Emanating From The Separate Assessment Orders Under Section 143(3) Of The Act, 1961 Dated 19.12.2019 & 19.01.2021 For The A.Y.2017-18 & 2018-19 Respectively. For The Sake Of Convenience, Both The Appeals Were Heard Together & Decided In A

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

…आयकर अपीलीय अधिकरण ”बी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA Nos.2194 & 2195/PUN/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2018-19 Pune Zilla Sahakari Dudh V DCIT, Utpadak Sangh Maryadit, s. Circle-5, Pune. Katraj Dairy, Pune Satara Road, Katraj, Pune – 411037. PAN: AAAAP0836A Appellant/ Assessee Respondent / Revenue Assessee by Shri M.R.Bhagwat Revenue by Smt. Saumya Pandey Jain – Addl.CIT Date of hearing 20/11/2025 Date of pronouncement 08/01/2026 आदेश/ ORDER PE…

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

In the result, appeal of the Assessee for A

ITA 1598/PUN/2025[2018-19]Status: DisposedITAT Pune08 Jan 2026AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩलसं. / Ita Nos.1596 & 1598/Pun/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2018-19 Shree Sant Savta Gramin Bigar V Assessment Unit, Income Seti Sahakari Pathasanstha S Tax Department, Delhi. Maryadit, Pimpalgaon, Niphad, Nashik – 422209. Pan: Aacas4098M Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanket Joshi Revenue By Shri Madhukar Anand – Jcit(Through Virtual) Date Of Hearing 07/01/2026 Date Of Pronouncement 08/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2017-18 & 2018-19, Both Dated 27.11.2024 Emanating From Separate Assessment Order U/S.143(3) Of The I.T.Act, Dated 15.12.2019 & 24.02.2021 Respectively. For The Sake Of

Section 143(3)Section 250Section 68Section 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 अपऩलसं. / ITA Nos.1596 & 1598/PUN/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2018-19 Shree Sant Savta Gramin Bigar V Assessment Unit, Income Seti Sahakari Pathasanstha s Tax Department, Delhi. Maryadit, Pimpalgaon, Niphad, Nashik – 422209. PAN: AACAS4098M Appellant/ Assessee Respondent / Revenue Assessee by Shri Sanket Joshi Revenue by Shri Madhukar Anand – JCIT(through Virtual) Date of hearing 07/01/2026 Dat…

Shree Sant Savta Gramin Bigar Seti Sahakari Pathasanstha Maryadit, Pimapalgaon vs. Assessing Officer, Nashik

In the result, appeal of the Assessee for A

ITA 1596/PUN/2025[2017-18]Status: DisposedITAT Pune08 Jan 2026AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩलसं. / Ita Nos.1596 & 1598/Pun/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2018-19 Shree Sant Savta Gramin Bigar V Assessment Unit, Income Seti Sahakari Pathasanstha S Tax Department, Delhi. Maryadit, Pimpalgaon, Niphad, Nashik – 422209. Pan: Aacas4098M Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanket Joshi Revenue By Shri Madhukar Anand – Jcit(Through Virtual) Date Of Hearing 07/01/2026 Date Of Pronouncement 08/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2017-18 & 2018-19, Both Dated 27.11.2024 Emanating From Separate Assessment Order U/S.143(3) Of The I.T.Act, Dated 15.12.2019 & 24.02.2021 Respectively. For The Sake Of

Section 143(3)Section 250Section 68Section 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 अपऩलसं. / ITA Nos.1596 & 1598/PUN/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2018-19 Shree Sant Savta Gramin Bigar V Assessment Unit, Income Seti Sahakari Pathasanstha s Tax Department, Delhi. Maryadit, Pimpalgaon, Niphad, Nashik – 422209. PAN: AACAS4098M Appellant/ Assessee Respondent / Revenue Assessee by Shri Sanket Joshi Revenue by Shri Madhukar Anand – JCIT(through Virtual) Date of hearing 07/01/2026 Dat…

Income Tax Officer, Ward 5, Sangli. vs. Shree Ganesh Nagari Sahakari Pat Sanstha Maryadit, Ashta

In the result, the appeal filed by the Revenue is dismissed

ITA 2375/PUN/2025[2018-19]Status: DisposedITAT Pune06 Jan 2026AY 2018-19

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2375/Pun/2025 िनधा"रण वष" / Assessment Year : 2018-19 Ito, Ward-5, Sangli. Vs. Shree Ganesh Nagari Sahakari Pat Sanstha Maryadit, Ashta, Tal. Walwa, Dist. Sangli, Sangli- 416301. Pan : Aaaas8248R Appellant Respondent C. O. No.49/Pun/2025 (Arising Out Of Ita No.2375/Pun/2025) िनधा"रण वष" / Assessment Year : 2018-19 Shree Ganesh Nagari Vs. Ito, Ward-5, Sangli. Sahakari Pat Sanstha Maryadit, Ashta, Tal. Walwa, Dist. Sangli, Sangli- 416301. Pan : Aaaas8248R Appellant Respondent Revenue By : Shri Umesh Phade Assessee By : Shri Sarang Gudhate Date Of Hearing : 25.11.2025 Date Of Pronouncement : 06.01.2026 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Revenue Is Directed Against The Order Dated 05.08.2025 Passed By Ld. Cit(A)/Nfac For The Assessment

For Appellant: Shri Sarang GudhateFor Respondent: Shri Umesh Phade
Section 143(3)Section 28Section 36(1)(va)Section 80P(2)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2375/PUN/2025 िनधा"रण वष" / Assessment Year : 2018-19 ITO, Ward-5, Sangli. Vs. Shree Ganesh Nagari Sahakari Pat Sanstha Maryadit, Ashta, Tal. Walwa, Dist. Sangli, Sangli- 416301. PAN : AAAAS8248R Appellant Respondent C. O. No.49/PUN/2025 (Arising out of ITA No.2375/PUN/2025) िनधा"रण वष" / Assessment Year : 2018-19 Shree Ganesh Nagari Vs. ITO, Ward-5, Sangli. Sahakari Pat Sanstha Maryadit, Ashta, Tal. Walwa, Dist. Sangli, Sangli- 416301. PAN : AAAAS…

The Karnataka State Regn and Stamps Department Officials Multi-Purpose Co-Op Society Limited, Bengaluru vs. ACIT, Circle-2(1)(1), Bengaluru

ITA 1518/BANG/2025[2017-18]Status: DisposedITAT Bangalore29 Dec 2025AY 2017-18

Bench: Shri Prashant Maharishi, Vice – & Shri Sandeep Singh Karhail

For Appellant: Shri Pranav Krishna, AdvocateFor Respondent: Shri Subramanian – JCIT DR
Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 1518/Bang/2025 Assessment Year : 2017-18 M/s. The Karnataka State Regn and Stamps Department Officials Multi-purpose Co-op Society Ltd., No. 13/A, 8th Main Road, 4th Block, Rajajinagar, Bengaluru - 560 010 PAN: AAATT1708N APPELLANT Vs. The Assistant Commissioner of Income Tax, Circle-2(2)(1), Bangalore RESPONDENT Assessee by : Shri Pranav Krishna, Advocate Revenue by : Shri Subramanian – JCIT DR Date of Hearing Date of Pronouncement : : 12-11-202…

Pujya Sharanabasaveshwara Pattina Souharda Sahakari Sangha Ni Maski, Maski vs. Income-Tax Office, Ward-1, Raichur

In the result appeal of the assessee is allowed

ITA 1180/BANG/2025[2020-21]Status: DisposedITAT Bangalore29 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhailassessment Year : 2020-21

For Appellant: Shri Anil Kumar, CAFor Respondent: Shri Muthu Shankar, CIT(DR)(ITAT), Bengaluru
Section 133Section 143Section 144BSection 263Section 56Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Assessment year : 2020-21 Pujya Sharanabasaveshwara Pattina Vs. The Income Tax Officer, Souharda Sahakari Sangha Ni, Maski Ward 1, Gundli Complex, Raichur. Near Basaveshwara Talkies, Maski – 584 124. Raichur Dist. PAN: AAGAP 0931Q APPELLANT RESPONDENT Appellant by : Shri Anil Kumar, CA Respondent by : Shri Muthu Shankar, CIT(DR)(ITAT), Bengaluru. Date of hearing : 12.11.2025 Date of Pronouncement : 29.12.2025 O R D E R Per Prashant Maharishi, Vice Presiden…

The Brahmaling Multipurpose Co-Op Society Ltd, Belgaum vs. Income Tax Officer, Ward -3, Belgaum

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

ITA 254/PAN/2025[2017-18]Status: DisposedITAT Panaji22 Dec 2025AY 2017-18

Bench: SHRI PAVAN KUMAR GADALE (Judicial Member)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I T A. Nos.254/PAN/2025 (A.Y. 2017-18 ) The Brahmaling Multi Purpose ITO-Ward-3, Vs Co-Op Society Limited, Feroj khimjibhai cpx, . 1, Ramghat Road, Civil Hospital Road Benkanhalli, Belagavi-590001. Belgaum-591108, Karnataka. Karnataka. . PAN .No. AABAB8447J (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee by Shri.Pramod Y Vaidya.AR Revenue by Shri.Jyothis Mohan.Sr.DR सुनवाई की तारीख/Date of Hearing 16.12.2025 घोषणा की तारीख/Date of Pronouncement 22.12.2025 ORDER PER PAVAN KUMAR GADALE, JM: The appeal is…

Jammanahally Prathamika Krishi Pattina Sahakara Sangha, Ballupet vs. Income Tax Officer, Ward-2, Hassan

In the result ITA No. 192/Bangalore/2025 filed by the assessee is allowed

ITA 341/BANG/2025[2017-18]Status: DisposedITAT Bangalore22 Dec 2025AY 2017-18

Bench: Shri Prashant Maharishi

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Ganesh R. Ghale, Advocate, Standing Counsel
Section 143(3)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT ITA Nos.192 & 341/Bang/2025 Assessment year : 2017-18 Jammanahally Prathamika Krishi Pattina Vs. The Income Tax Officer, Sahakara Sangha, Ward 2, 1, Bhalupete, Sakaleshpura Taluk, Hassan. Bhalupete – 573 214. PAN: AABAJ 2316A APPELLANT RESPONDENT Appellant by : Shri S.V. Ravishankar, Advocate Respondent by : Shri Ganesh R. Ghale, Advocate, Standing Counsel. Date of hearing : 24.11.2025 Date of Pronouncement : 22.12.2025 O R D E R 1. ITA No.192/Bang/2025 is filed by Jammanahally Prathamika Krishi Patt…

Jammanahally Prathamika Krishi Pattina Sahakara Sangha, Sakleshpur vs. Income Tax Officer, Ward -2, Hassan

In the result ITA No. 192/Bangalore/2025 filed by the assessee is allowed

ITA 192/BANG/2025[2017-18]Status: DisposedITAT Bangalore22 Dec 2025AY 2017-18

Bench: Shri Prashant Maharishi

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Ganesh R. Ghale, Advocate, Standing Counsel
Section 143(3)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT ITA Nos.192 & 341/Bang/2025 Assessment year : 2017-18 Jammanahally Prathamika Krishi Pattina Vs. The Income Tax Officer, Sahakara Sangha, Ward 2, 1, Bhalupete, Sakaleshpura Taluk, Hassan. Bhalupete – 573 214. PAN: AABAJ 2316A APPELLANT RESPONDENT Appellant by : Shri S.V. Ravishankar, Advocate Respondent by : Shri Ganesh R. Ghale, Advocate, Standing Counsel. Date of hearing : 24.11.2025 Date of Pronouncement : 22.12.2025 O R D E R 1. ITA No.192/Bang/2025 is filed by Jammanahally Prathamika Krishi Patt…

Deepalaxmi Nagari Patsanstha Maryadit, Sangamnagar vs. ITO Ward 2, Aurangabad

ITA 2323/PUN/2024[2020-21]Status: DisposedITAT Pune19 Dec 2025AY 2020-21

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Panda

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri A D Kulkarni
Section 142(1)Section 143(2)Section 56Section 80PSection 80P(1)(a)Section 80P(2)Section 80P(2)(a)Section 80P(2)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE JUSTICE (RETD.) C V BHADANG, PRESIDENT AND SHRI R. K. PANDA, VICE PRESIDENT ITA Nos.2322 & 2323/PUN/2024 Assessment years : 2018-19 & 2020-21 Deeplaxmi Nagari Sahakari ITO, Ward 2, Ahmednagar Patsanstha Maryadit Vs. Market Yard, Sangamner – 422605 PAN: AAAAD2548M (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Department by : Shri A D Kulkarni Date of hearing : 24-11-2025 Date of pronouncement : 19-12-2025 O R D E R PER R.K. PANDA, VP: The above two appeals filed by the assessee are directed against the separate orders dated 07.09.2…

Deepalaxmi Nagari Patsanstha Maryadit, Sangamnagar vs. ITO Ward 2, Ahmednagar

ITA 2322/PUN/2024[2018-19]Status: DisposedITAT Pune19 Dec 2025AY 2018-19

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Panda

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri A D Kulkarni
Section 142(1)Section 143(2)Section 56Section 80PSection 80P(1)(a)Section 80P(2)Section 80P(2)(a)Section 80P(2)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE JUSTICE (RETD.) C V BHADANG, PRESIDENT AND SHRI R. K. PANDA, VICE PRESIDENT ITA Nos.2322 & 2323/PUN/2024 Assessment years : 2018-19 & 2020-21 Deeplaxmi Nagari Sahakari ITO, Ward 2, Ahmednagar Patsanstha Maryadit Vs. Market Yard, Sangamner – 422605 PAN: AAAAD2548M (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Department by : Shri A D Kulkarni Date of hearing : 24-11-2025 Date of pronouncement : 19-12-2025 O R D E R PER R.K. PANDA, VP: The above two appeals filed by the assessee are directed against the separate orders dated 07.09.2…