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 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 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

Karmayogi Sr Paricharak Multistate Coopertive Credit Society Limited, Pandharpur vs. ITO Ward 2, Pandharpur

In the result Appeal of the assessee is allowed

ITA 2476/PUN/2024[2021-22]Status: DisposedITAT Pune29 Aug 2025AY 2021-22

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 10ASection 139Section 139(1)Section 142Section 143(1)Section 250Section 80P

…आयकरअपीलीय अिधकरण ”ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकरअपीलसं. / ITA No.2476/PUN/2024 िनधा"रणवष" / Assessment Year:2021-22 Karmayogi SR Paricharak V The Income Tax Officer, Multistate Cooperative Credit s Ward-2, Pandharpur. Society Limited, 1st Floor, Tilak Smarak Mandir, Station Road, Pandharpur. Maharashtra – 413306. PAN: AABAK4269R Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod Shingte– AR Revenue by Shri Ramnath P Murkunde – DR Date of hearing 12/08/2025…

Shri Jadisiddeshwar Urban Co Op Credit Society Limited, Sunadholi vs. The Principal Commissioner of Income Tax, Hubli

The appeal stands PARTLY ALLOWED

ITA 150/PAN/2025[2020-21]Status: DisposedITAT Panaji26 Aug 2025AY 2020-21

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2020-21 Shri Jadisiddeshwar Urban Co-Operative Credit Society, Ltd. At Post: Sunadholi, Dist. Belgavi-591136 Pan:Aaaaj2715N . . . . . . . Appellant

For Appellant: Mr Veeranna Murgod [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]

Section 142(1)Section 143(3)Section 253(1)Section 263Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER Assessment Year : 2020-21 Shri Jadisiddeshwar Urban Co-operative Credit Society, Ltd. At Post: Sunadholi, Dist. Belgavi-591136 PAN:AAAAJ2715N . . . . . . . Appellant V/s Principal Commissioner of Income Tax, Hubli. . . . . . . . Respondent Appearances Assessee by : Mr Veeranna Murgod [‘Ld. AR’] Revenue by : Capt. Pradeep Arya [‘Ld. DR’] Date of conclusive Hearing : 14/08/2025 Date of Pronouncement : 26/08/2025 ORDER PER G. D. PADMAHSHALI, AM; Against D…

Sri. Jayachamaraja Credit Co-Operative Society Limited, Bangalore vs. Pr. CIT, Bengaluru-1, Bangalore

In the result, the appeal of the assessee is allowed

ITA 983/BANG/2025[2020-21]Status: DisposedITAT Bangalore26 Aug 2025AY 2020-21

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

For Appellant: Shri G. Venkatesh, AdvocateFor Respondent: Shri Murali Mohan, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 263Section 56Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year: 2020-21 Sri Jayachamaraja Credit Vs. The Principal Commissioner Co-operative Society Ltd., of Income Tax [PCIT], 21/1, SLV Temple Street, Bengaluru-1, Matadahalli, R.T. Nagar, Bengaluru. Bangalore – 560 032. PAN: AACTS 3652G APPELLANT RESPONDENT Appellant by : Shri G. Venkatesh, Advocate Respondent by : Shri Murali Mohan, CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.07.2025 Date of Pronouncement : 26.08.2025 O R D E R Per Prashant Maharishi…

Kptcl Empls Co-Op Cr. Soc, Belagavi vs. Principal Commissioner of Income Tax, Hubli

The appeal of the assessee stands ALLOWED

ITA 113/PAN/2025[2020-21]Status: DisposedITAT Panaji18 Aug 2025AY 2020-21

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2020-21 Kptcl Employee’S Credit Co-Operative Society, Ltd. 01, Opp. Jnmc College, Nehru Nagar, Belgavi-590010 Pan:Aagfk2092Q . . . . . . . Appellant

For Appellant: Mr Ashok Mudnur [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]

Section 143(3)Section 263Section 56Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER Assessment Year : 2020-21 KPTCL Employee’s Credit Co-operative Society, Ltd. 01, Opp. JNMC College, Nehru Nagar, Belgavi-590010 PAN:AAGFK2092Q . . . . . . . Appellant V/s Principal Commissioner of Income Tax, Hubli. . . . . . . . Respondent Appearances Assessee by : Mr Ashok Mudnur [‘Ld. AR’] Revenue by : Capt. Pradeep Arya [‘Ld. DR’] Date of conclusive Hearing : 07/08/2025 Date of Pronouncement : 18/08/2025 ORDER PER G. D. PADMAHSHALI, AM; This captio…

The Dhanashree Multipurpose Co-Operative Society Limited, Belgaum vs. The Pr. Commissioner of Income Tax, Hubli

The appeal of the assessee stands ALLOWED

ITA 119/PAN/2025[2020-21]Status: DisposedITAT Panaji14 Aug 2025AY 2020-21

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2020-21 The Dhanashree Multipurpose Co-Operative Society, Ltd. 722/1, Angol Road, Vidya Nagar, Belgaum-590006 Pan:Aaaad0350R . . . . . . . Appellant

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]

Section 139Section 143(2)Section 143(3)Section 263Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER Assessment Year : 2020-21 The Dhanashree Multipurpose Co-operative Society, Ltd. 722/1, Angol Road, Vidya Nagar, Belgaum-590006 PAN:AAAAD0350R . . . . . . . Appellant V/s Principal Commissioner of Income Tax, Hubli. . . . . . . . Respondent Appearances Assessee by : Mr Pramod Vaidya [‘Ld. AR’] Revenue by : Capt. Pradeep Arya [‘Ld. DR’] Date of conclusive Hearing : 11/08/2025 Date of Pronouncement : 14/08/2025 ORDER PER G. D. PADMAHSHALI, AM; The pre…

Parampara Vividhodesha Sahakara Sangha, Karkala vs. Income Tax Officer-Ward-3, Udupi

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

ITA 382/BANG/2025[2017-18]Status: DisposedITAT Bangalore11 Aug 2025AY 2017-18

Bench: Shri Prashant Maharishiassessment Year : 2017-18

For Appellant: Shri Prasanna Shenoy, CAFor Respondent: Shri Ganesh R Ghale, Advocate

Section 143(3)Section 234ASection 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “ SMC” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT Assessment year : 2017-18 Parampara Vividhodesha Vs. The Income Tax Officer, Sahakara Sangha, Ward 3, S S Nayak Building, Mangalore Road, Udupi. Karkala – 574 104. PAN: AADAP 1568L APPELLANT RESPONDENT Appellant by : Shri Prasanna Shenoy, CA Respondent by : Shri Ganesh R Ghale, Advocate Date of hearing : 12.06.2025 Date of Pronouncement : 11.08.2025 O R D E R 1. The captioned appeal is filed by Parampara Vividhodesha Sahakara Sangha (the assessee/appellant) for the assessment year 2017-18 against the a…

Bibhisanpur Samabay Krishi Unnayan Samity Ltd., Kolkata vs. I.T.O., Ward - 27(4), Haldia/ Wbg-W-176(3), Haldia

ITA 1021/KOL/2024[2020-2021]Status: DisposedITAT Kolkata04 Aug 2025AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

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

…आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA श्री संजय शमाा, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1021/KOL/2024 Assessment Year: 2020-21 Bibhisanpur Samabay Krishi ITO, Ward-27(4), Haldia/ Unnayan Samity Ltd. Vs. WBG-W-(176)(3) (Appellant) (Respondent) PAN: AACAB4420G Appearances: Assessee represented by : S. Rai Choudhury, Adv. and Saikat Ghosal, Adv. Department represented by : Abhijit Adhikary, Addl. CIT. Date of concluding t…

Gurudatta Gramin Bigarsheti Sahakari Patsantha Maryadit, at Post Vani, Dindori, Nashik vs. Assessing Officer, Nashik

In the result, appeal of the assessee is Partly Allowed

ITA 502/PUN/2025[2015-16]Status: DisposedITAT Pune28 Jul 2025AY 2015-16

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.502/Pun/2025 िनधा"रण वष" / Assessment Year: 2015-16 Gurudatta Gramin Bigarsheti V The Income Tax Officer, Sahakari Patsanstha Maryadit, S Ward-1(1), Nashik. At & Post: Vani, Dindori, Nashik – 422101. Maharashtra. Pan: Aaaag4929K Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte – Ar Revenue By Shri Sandeep P Sathe –Jcit(Dr) Date Of Hearing 17/07/2025 Date Of Pronouncement 28/07/2025

Section 147Section 250Section 80PSection 80P(2)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.502/PUN/2025 िनधा"रण वष" / Assessment Year: 2015-16 Gurudatta Gramin Bigarsheti V The Income Tax Officer, Sahakari Patsanstha Maryadit, s Ward-1(1), Nashik. At & Post: Vani, Dindori, Nashik – 422101. Maharashtra. PAN: AAAAG4929K Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod S Shingte – AR Revenue by Shri Sandeep P Sathe –JCIT(DR) Date of hearing 17/07/2025 Date of pronouncement 28…

Aa520 Veerampalayam Pacs Ltd., Erode vs. ITO, Ward-2(1), Erode

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

ITA 593/CHNY/2025[2020-21]Status: DisposedITAT Chennai24 Jul 2025AY 2020-21

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:593/Chny/2025 िनधा"रण वष" / Assessment Year: 2020-21 Aa520 Veerappampalayam Ito, Primary Agricultural Co-Operative Vs. Ward -2 (1), Society Ltd., Erode. 1, Aa520, Veerappampalayam, Veerappampalayam Bo, Attavanai Hanumanpalli, Erode – 638 101. [Pan:Aadaa-8893-M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Ms. G. Vardini Karthik, Advocate ""थ" की ओर से/Respondent By : Shri. Kumar Chandan, Jcit (Virtual)

For Appellant: Ms. G. Vardini Karthik, AdvocateFor Respondent: Shri. Kumar Chandan, JCIT (Virtual)

Section 119(2)(b)Section 139(1)Section 139(4)Section 2(6)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"" एवं "ी एस.आर.रघुनाथा, लेखा सद" के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:593/Chny/2025 िनधा"रण वष" / Assessment Year: 2020-21 AA520 Veerappampalayam ITO, Primary Agricultural Co-operative vs. Ward -2 (1), Society Ltd., Erode. 1, AA520, Veerappampalayam, Veerappampalayam BO, Attavanai Hanumanpalli, Erode – 638 101. [PAN:AADAA-8893-M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant by : Ms. G. Vardini Karthik…

Lekhakosh Karmachari Sahakari Patpedhi Sanstha Maryadit, Pune vs. Pr. CIT, Pune-4, Pune

In the result, the appeal of the assessee is allowed

ITA 575/PUN/2024[2017-18]Status: DisposedITAT Pune22 Jul 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amol Khairnar

Section 263

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.575/PUN/2024 धििाारण वर्ा / Assessment Year : 2017-18 Lekhakosh Karmchari Sahakari Pr. CIT, Pune-4 Patpedhi Sanstha Maryadit, 201, Lekhakosh Bhavan, Collector Vs. Kacheri Compound, Dist.-Pune, PAN : AABAL2787R अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Kishor B. Phadke Department by : Shri Amol Khairnar Date of hearing : 14-05-2025 Date of 22-07-2025 Pronouncement : आदेश / ORDER PER ASTHA CHANDR…

Co-Operative Cane Development Union Pvt. Ltd, Modi Nagar, Uttar Pradesh vs. Income Tax Officer, Ward 2 1 (2), Ghaziabad

Appeal is allowed in above terms

ITA 5830/DEL/2024[2017-2018]Status: DisposedITAT Delhi18 Jul 2025AY 2017-2018

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2017-18 Vs. Income Tax Officer, M/S. Co-Operative Cane Development Union Pvt. Ltd., Ward-2(1)(2), Modi Nagar, Ghaziabad Uttar Pradesh Pan: Aaajc0168M (Appellant) (Respondent) Assessee By Sh. Ibad Mushtaq, Adv. Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2017-18 Vs. Income Tax Officer, M/s. Co-operative Cane Development Union Pvt. Ltd., Ward-2(1)(2), Modi Nagar, Ghaziabad Uttar Pradesh PAN: AAAJC0168M (Appellant) (Respondent) Assessee by Sh. Ibad Mushtaq, Adv. Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 01.07.2025 Date of pronouncement 18.07.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of In…

Rajyadharpara Chandpur Samabay Krishi Unnayan Samity Limited, Purba Bardhaman vs. ITO, Ward - 2(4), Burdwan

In the result, appeal of the assessee is allowed

ITA 2671/KOL/2024[2017-2018]Status: DisposedITAT Kolkata09 Jul 2025AY 2017-2018

Bench: SHRI GEORGE MATHAN (Judicial Member)

For Appellant: Shri Shyamadas Bandyopadhyay, FCAFor Respondent: Smt. Madhumita Das, Sr. DR

Section 80PSection 80P(2)(d)

…आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.2671/KOL/2024 (नििाारण वर्ा / Assessment Year :2017-2018) Rajyadharpara Chandpur Samabay Vs ITO, Ward-2(4), Burdwan Krishi Unnayan Samity Limited, Vill : Bhatsala, PO: Chakbamongoria Block : Purbasthali-I, Dist : Purba Bardhaman-713513 PAN No. :AACAR 4632 G (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Shyamadas Bandyopadhyay, FCA राजस्व की ओर से /Revenue by : S…

Shree Shubh Karma Co Operative Society Ltd, Mumbai vs. ITO Ward 26(3)(2) Mumbai, Mumbai

In the result, the appeal of the assessee is allowed

ITA 2054/MUM/2025[2017-18]Status: DisposedITAT Mumbai08 Jul 2025AY 2017-18

Bench: Shri Pawan Singh& Ms. Padmavathy S(Physical Hearing) Shree Shubh Karma Co Coperative Society Ito, Ward-26(3)(2), Room No 334, 3Rd Floor, Ltd. Ci Cii, Gr. Floor, Shree Shubh Karma, Vs Chs, Plot No. 368, Comrade Harbanslal Marg, Kautilyabhavan, Bkc Sion East, Mumbai – 400037. Complex, Bandra [Pan: Aaias4806P] Mumbai-400051. Appellant / Assessee Respondent / Revenue

Section 254(1)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER (Physical hearing) Shree Shubh Karma Co Coperative Society ITO, Ward-26(3)(2), Room No 334, 3rd Floor, Ltd. CI CII, Gr. Floor, Shree Shubh Karma, Vs CHS, Plot No. 368, Comrade Harbanslal Marg, KautilyaBhavan, BKC Sion East, Mumbai – 400037. Complex, Bandra [PAN: AAIAS4806P] Mumbai-400051. Appellant / Assessee Respondent / Revenue Assessee by Ms. Meeta Mehta, CA Revenue by Sh. Surendra Mohan, Sr. DR Date of hearing 08.07.2025 Date of pronouncement 08.07.2025 Order under section…

M/S. Co-Operative Cane Development Union Ltd. Rohana Kalan, Muzaffarnagar vs. DCIT, Muzaffarnagar

ITA 6441/DEL/2014[2011-12]Status: DisposedITAT Delhi01 Jul 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Co-Operative Cane Vs. Dcit, Development Union Ltd. Circle-1, Rohana Kalan, Muzaffarnagar C/O- Mashkoor Ahmad, Adv., 10-Dr. Suresh Market, Bhagat Singh Road, Muzaffarnagar Pan: Aaajc0343A (Appellant) (Respondent) Assessee By None Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2011-12 Co-operative Cane Vs. DCIT, Development Union Ltd. Circle-1, Rohana Kalan, Muzaffarnagar C/o- Mashkoor Ahmad, Adv., 10-Dr. Suresh Market, Bhagat Singh Road, Muzaffarnagar PAN: AAAJC0343A (Appellant) (Respondent) Assessee by None Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 01.07.2025 Date of pronouncement 01.07.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2011-12, arises ag…

Income Tax Officer, Ward-7(2)(1), Bengaluru, Bangalore vs. M/S. Bangalore Credit Co-Operative Society Limited, Bangalore

ITA 2348/BANG/2024[2020-21]Status: DisposedITAT Bangalore30 Jun 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Sandeep Chalapathy, A.RFor Respondent: Smt. Neha Sahay, D.R

Section 250

…ITA Nos.2347 & 2348/Bang/2024& CO Nos.4 & 5/Bang/2025 M/s. Bangalore Credit Co-operative Society Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. 2347 & 2348/Bang/2024 Assessment Years : 2018-19 & 2020-21 M/s. Bangalore Credit Co-operative Society Ltd ITO #723/1, New No.37/1, 10th Main, Ward-7(2)(1) Vs. 36th Cross, Jayanagar 4th Block Bangalore Bangalore 560 011 PAN NO :AAAAB1598B APPELLANT RESPONDENT CO Nos.4 & 5/Bang/2025 Assessment Years: 2018-19 & 2020-21 M/s. Bangalore Credit Co-operativ…

Income-Tax Officer, Ward-7(2)(1), Bengaluru vs. M/S. Bangalore Credit Co-Operative Society Limited, Bengaluru

ITA 2347/BANG/2024[2018-19]Status: DisposedITAT Bangalore30 Jun 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Respondent: Sri Sandeep Chalapathy, A.R

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

…ITA Nos.2347 & 2348/Bang/2024 & CO Nos.4 & 5/Bang/2025 M/s. Bangalore Credit Co-operative Society Ltd., Bangalore “A”BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.2347 & 2348/Bang/2024 Assessment Years : 2018-19 & 2020-21 APPELLANT RESPONDENT M/s. Bangalore Credit Co-operative Society Ltd #723/1, New No.37/1, 10th Main, Vs.36th Cross, Jayanagar 4th Block Bangalore 560 011 PAN NO:AAAAB1598B ITO Ward-7(2)(1) Bangalore CO Nos.4 & 5/Bang/2025 Assessment Years: 2018-19 & 2020-21 APPELLANT RESPONDENT M/s. Bangalore Credit Co-operative Society Ltd #723/1,…

Sangli Shikshan Sanstha Sevkanchi Sahkari Patsanstha Maryadit Sangli, Sangli vs. ITO Ward 3 Sangli, Sangli

In the result, appeal of the assessee is allowed

ITA 680/PUN/2025[2020-21]Status: DisposedITAT Pune27 Jun 2025AY 2020-21

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita Nos.679 & 680/Pun/2025 िनधा"रण वष" / Assessment Years: 2018-19 & 2020-21 Sangli Shikshan Sanstah V The Income Tax Officer, Sevkanchi Sahkari Patsanstha S Ward-3, Sangli. Maryadit Sangli, First Floor, Aarya Apartment, Opp.Vishnu Ghat, Gaonbhag, Sangli – 416416. Maharashtra. Pan: Aafas9816G Appellant/ Assessee Respondent / Revenue Assessee By Smt. Deepa Khare – Ar Revenue By Shri Rajesh Haladkar – Addl.Cit(Dr) Date Of Hearing 26/06/2025 Date Of Pronouncement 27/06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961, Dated 17.02.2025 & 18.02.2025 For The Assessment Years 2018-19 & 2020-21 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being

Section 250Section 57Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपी ठपुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.679 & 680/PUN/2025 िनधा"रण वष" / Assessment Years: 2018-19 & 2020-21 Sangli Shikshan Sanstah V The Income Tax Officer, Sevkanchi Sahkari Patsanstha s Ward-3, Sangli. Maryadit Sangli, First Floor, Aarya Apartment, Opp.Vishnu Ghat, Gaonbhag, Sangli – 416416. Maharashtra. PAN: AAFAS9816G Appellant/ Assessee Respondent / Revenue Assessee by Smt. Deepa Khare – AR Revenue by Shri Rajesh Haladkar – Addl.CIT…

Sangli Shikshan Sanstha Sevkanchi Sahkari Patsanstha Maryadit Sangli, Sangli vs. ITO Ward 3, Sangli

In the result, appeal of the assessee is allowed

ITA 679/PUN/2025[2018-19]Status: DisposedITAT Pune27 Jun 2025AY 2018-19

Section 250Section 57Section 80PSection 80P(2)(a)Section 80P(2)(d)

Sharad Gramin Bigarsheti Sahakari Patsanstha Limited, Nirgudsar vs. Income Tax Officer, Ward 10(5). Pune, Akurdi

In the result, appeal of the assessee is allowed

ITA 434/PUN/2025[2018-19]Status: DisposedITAT Pune27 Jun 2025AY 2018-19

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita Nos.433 & 434/Pun/2025 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Sharad Gramin Bigarsheti V The Income Tax Officer, Sahakari Patsanstha Ltd., S Ward-10(5), Pune. Sharad Gamin Bigarsheti Sanstha, Nirgoodsar, Pune – 412406. Maharashtra. Pan: Aabas8790H Appellant/ Assessee Respondent / Revenue Assessee By Shri Dhiraj S Dandgaval – Ar Revenue By Shri Rajesh Haladkar – Addl.Cit(Dr) Date Of Hearing 26/06/2025 Date Of Pronouncement 27/06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961, Both Dated 28.11.2024 For The Assessment Year 2017-18 & 2018-19 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being Disposed Of By This

Section 234ASection 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपी ठपुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.433 & 434/PUN/2025 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Sharad Gramin Bigarsheti V The Income Tax Officer, Sahakari Patsanstha Ltd., s Ward-10(5), Pune. Sharad Gamin Bigarsheti Sanstha, Nirgoodsar, Pune – 412406. Maharashtra. PAN: AABAS8790H Appellant/ Assessee Respondent / Revenue Assessee by Shri Dhiraj S Dandgaval – AR Revenue by Shri Rajesh Haladkar – Addl.CIT(DR) Date of hearing 26/…

Sharad Gramin Bigarsheti Sahakari Patsanstha Limited, Nirgudsar vs. Income Tax Officer, Ward 10(5). Pune, Akurdi

In the result, appeal of the assessee is allowed

ITA 433/PUN/2025[2017-18]Status: DisposedITAT Pune27 Jun 2025AY 2017-18

Section 234ASection 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपी ठपुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.433 & 434/PUN/2025 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Sharad Gramin Bigarsheti V The Income Tax Officer, Sahakari Patsanstha Ltd., s Ward-10(5), Pune. Sharad Gamin Bigarsheti Sanstha, Nirgoodsar, Pune – 412406. Maharashtra. PAN: AABAS8790H Appellant/ Assessee Respondent / Revenue Assessee by Shri Dhiraj S Dandgaval – AR Revenue by Shri Rajesh Haladkar – Addl.CIT(DR) Date of hearing 26/…