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

Gold Coin Apartments Co Operative Housing Society Ltd, Mumbai vs. ITO Ward 22(1)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3185/MUM/2025[2021-22]Status: DisposedITAT Mumbai25 Jun 2025AY 2021-22

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA (Accountant Member)

For Appellant: Shri Vidyadhar KhandekarFor Respondent: Shri Asif Karmal
Section 143(1)Section 250Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J (SMC)” BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Gold Coin Apartments Co-operative Housing Society Ltd. Vakola Pipe Line, Nehru Road, Santacruz (East), Mumbai - 400055.Maharashtra. [PAN:AAAAG1535H] …………. Appellant Vs Income Tax Officer 22(1)(1), Mumbai Piramal Chambers, Mumbai – 400013, Maharashtra. …………. Respondent Appearance For the Appellant/Assessee : Shri Vidyadhar Khandekar For the Respondent/Department : Shri Asif Karmal Date Conclusion of hearing : 23.06.2025 Pronouncement of order : 25.06.2025 O R D E R [ Per Ra…

The Central Financial Credit and Investment Co Operative India Ltd, Kottayam vs. Income Tax Officer, Kottayam

In the result, we dismiss these I

ITA 282/COCH/2025[2021-22]Status: DisposedITAT Cochin24 Jun 2025AY 2021-22

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2021-22

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 80PSection 80P(2)Section 80P(2)(a)

…1 The Central Financial Credit and Investment Cooperative India Limited IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PRAKASH CHAND YADAV, JM Assessment Year: 2021-22 The Central Financial Credit and Investment .......... Appellant Investment Cooperative India Ltd., 444/8, Ward No. XVII, Mariyan Complex, Kursisupally Junction, Pala, Kottayam-686575. [PAN: AADAT73991H] vs. The Income Tax Officer, .......... Respondent O/o. ITO, Public Library Building, Shastri Road, Kottayam, Kerala-686001. Appellant by: ------- None ------- Respondent by: Smt. Leena Lal, Sr. D.R…

Shree Vishweshwar Nagari Sahakari Path Sanstha, Pune vs. ITO, Pune

In the result, appeal of the assessee is allowed

ITA 1095/PUN/2025[2020-21]Status: DisposedITAT Pune23 Jun 2025AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1095/Pun/2025 िनधा"रण वष" / Assessment Year: 2020-21 Shree Vishweshwar Nagari V The Income Tax Officer, Sahakari Path Sanstha, S 1St Floor, A Wing, New Sangvi Pune Pimpale Gurav, Pune - 411061, Maharashtra. Pan: Aadas2824C Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte – Ar Revenue By Smt Sonal L Sonkavde – Addl.Cit(Dr) Date Of Hearing 04/06/2025 Date Of Pronouncement 23/06/2025

Section 143(3)Section 250Section 80PSection 80P(2)(a)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.1095/PUN/2025 िनधा"रण वष" / Assessment Year: 2020-21 Shree Vishweshwar Nagari V The Income Tax Officer, Sahakari Path Sanstha, s 1st Floor, A Wing, New Sangvi Pune Pimpale Gurav, Pune - 411061, Maharashtra. PAN: AADAS2824C Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod S Shingte – AR Revenue by Smt Sonal L Sonkavde – Addl.CIT(DR) Date of hearing 04/06/2025 Date of pronouncement 23/…

Yashomandir Sahakari Patpedhi Maryadit, Mumbai vs. Principal Commissioner of Income Tax - 27, Mumbai, Navi Mumbai

The appeal of the assessee is allowed

ITA 5597/MUM/2024[2018-19]Status: DisposedITAT Mumbai19 Jun 2025AY 2018-19

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Shri Kumar Kale, CAFor Respondent: Shri Swapnil Choudhary, Sr.DR
Section 143Section 143(3)Section 263Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE JUSTICE (RETD.) C V BHADANG, PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 5597/Mum/2024 (Assessment Year: 2018-19) Yashomandir Sahakari Patpedhi Pr.CIT-27, Maryadit, 307, Mahavir Apartment, 4th Floor, Tower No.6, Pant Nagar, Ghatkopar (E), Vs. Vashi Station Commercial Complex, Mumbai-400075. Vashi, Maharashtra-400703. PAN: AAAAY0015A Appellant) : Respondent) Appellant /Assessee by : Shri Kumar Kale, CA Revenue / Respondent by : Shri Swapnil Choudhary, Sr.DR : 03.06.2025 Date of Hearing : 19.06.2025 Date of Pronouncement O R D E R Per Padmavathy S, AM: T…

Vaibhav Nagari Sahakari Pat Sanstha Maryadit, Near Sawant Niwas, Opp. Panchvati Theater, Ichalkaranji vs. Assessing Officer, Ward No. 1, Vrindavan Colony, Asara Nagar, Sangli Road, Ichalkaranji

In the result, appeal of the assessee is allowed

ITA 1210/PUN/2025[2020-21]Status: DisposedITAT Pune18 Jun 2025AY 2020-21

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.1210/Pun/2025 िनधा"रण वष" / Assessment Year: 2020-21 Vaibhav Nagari Sah Pat V The Assessing Officer, Sanstha Maryadit, S Ward No.1, Ichalkaranji. 10/1280, Sawant Niwas, Opp.Panchvati Theter, Sangli Road, Ichalkaranji – 416115. Maharashtra. Pan: Aaaav0226E Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Dayanand Jawalikar – Jcit(Dr) Date Of Hearing 12/06/2025 Date Of Pronouncement 18/06/2025

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

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। 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 No.1210/PUN/2025 िनधा"रण वष" / Assessment Year: 2020-21 Vaibhav Nagari Sah Pat V The Assessing Officer, Sanstha Maryadit, s Ward No.1, Ichalkaranji. 10/1280, Sawant Niwas, Opp.Panchvati Theter, Sangli Road, Ichalkaranji – 416115. Maharashtra. PAN: AAAAV0226E Appellant/ Assessee Respondent / Revenue Assessee by None Revenue by Shri Dayanand Jawalikar – JCIT(DR) Date of hearing 12/06/2025 Date of pronounce…

Kai J M Patil Sahakari Pathsanstha Maryadit, Nandurbar vs. Income Tax Officer Ward 1 Dhule, Dhule

In the result, appeal of the assessee is allowed

ITA 1196/PUN/2025[2014-15]Status: DisposedITAT Pune18 Jun 2025AY 2014-15

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.1196/Pun/2025 िनधा"रण वष" / Assessment Year: 2014-15 Kai J M Patil Sahakari V The Income Tax Officer, Patsanstha Maryadit, S Ward-1, Dhule. 27, Datta Bhavan, Old Mohida Road, Shriram Colony, Nandurbar – 425409. Maharashtra. Pan: Aaabk0540R Appellant/ Assessee Respondent / Revenue Assessee By Ca Sharad A. Shahsh – Ar Revenue By Shri Dayanand Jawalikar – Jcit(Dr) Date Of Hearing 12/06/2025 Date Of Pronouncement 18/06/2025

Section 143(3)Section 147Section 148Section 250Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। 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 No.1196/PUN/2025 िनधा"रण वष" / Assessment Year: 2014-15 Kai J M Patil Sahakari V The Income Tax Officer, Patsanstha Maryadit, s Ward-1, Dhule. 27, Datta Bhavan, Old Mohida Road, Shriram Colony, Nandurbar – 425409. Maharashtra. PAN: AAABK0540R Appellant/ Assessee Respondent / Revenue Assessee by CA Sharad A. Shahsh – AR Revenue by Shri Dayanand Jawalikar – JCIT(DR) Date of hearing 12/06/2025 Date of prono…

Sharadchandra Nagari Sahakari Patsanstha Maryadit, Pune vs. ITO Ward 10(1), Pune

In the result, appeal of the assessee is allowed

ITA 1068/PUN/2025[2011-12]Status: DisposedITAT Pune18 Jun 2025AY 2011-12

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.1068/Pun/2025 िनधा"रण वष" / Assessment Year: 2011-12 Sharadchandra Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, S Ward-10(1), Pune. At Post–Rajuri, Taluka–Junnar, Dist. Pune – 412411. Maharashtra. Pan: Aaabs1016L Appellant/ Assessee Respondent / Revenue Assessee By Shri Abhay Avachat – Ar Revenue By Shri Dayanand Jawalikar – Jcit(Dr) Date Of Hearing 12/06/2025 Date Of Pronouncement 18/06/2025

Section 143(3)Section 147Section 148Section 250Section 56Section 57Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। 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 No.1068/PUN/2025 िनधा"रण वष" / Assessment Year: 2011-12 Sharadchandra Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, s Ward-10(1), Pune. At Post–Rajuri, Taluka–Junnar, Dist. Pune – 412411. Maharashtra. PAN: AAABS1016L Appellant/ Assessee Respondent / Revenue Assessee by Shri Abhay Avachat – AR Revenue by Shri Dayanand Jawalikar – JCIT(DR) Date of hearing 12/06/2025 Date of pronouncement 1…

The DCIT, Cir-3(2) Gangtok, Gangtok Sikkim vs. Sikkim State Cooperative Supply and Marketing Federation Limited, Gangtok Sikkim

ITA 1583/KOL/2024[2020-21]Status: DisposedITAT Kolkata18 Jun 2025AY 2020-21

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 250Section 80P

…ies to its members, and not for interest income, which was not “operational income", but in the nature of “other income”. AO has relied on the following authorities, in support of these propositions, - 1. Totagars Co-operative Sales Society Ltd Vs ITO (2010) (188 Taxmann 282) (SC) 2. State Bank of India Vs CIT (2016)(72 Taxmann.com 64)(Gujarat) 3. Sri Basaveshwara Credit Co-operative Society Ltd. Vs CIT (2014)(47 taxmann.com 189)(Bangaore- Trib.) 4. National Coal Development Corporation Staff Co-operative Credit Society Ltd. Vs DCIT (ITA No 1564/Kol/2011) 5. Southern Technologies Ltd. Vs JCIT, Coimbatore (2010) (…

Deputy Commissioner of Income Tax, Cir-3(2), Gangtok, Gangtok Sikkim vs. Sikkim State Cooperative Supply and Marketing Federation Limited, Gangtok Sikkim

ITA 1582/KOL/2024[2018-19]Status: DisposedITAT Kolkata18 Jun 2025AY 2018-19

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 250Section 80P

…ies to its members, and not for interest income, which was not “operational income", but in the nature of “other income”. AO has relied on the following authorities, in support of these propositions, - 1. Totagars Co-operative Sales Society Ltd Vs ITO (2010) (188 Taxmann 282) (SC) 2. State Bank of India Vs CIT (2016)(72 Taxmann.com 64)(Gujarat) 3. Sri Basaveshwara Credit Co-operative Society Ltd. Vs CIT (2014)(47 taxmann.com 189)(Bangaore- Trib.) 4. National Coal Development Corporation Staff Co-operative Credit Society Ltd. Vs DCIT (ITA No 1564/Kol/2011) 5. Southern Technologies Ltd. Vs JCIT, Coimbatore (2010) (…

Cooperative Cane Development Society Ltd Morna, Morna Muzaffarnagar vs. AO NFAC Delhi, NFAC Delhi

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

ITA 5764/DEL/2024[2020-21]Status: DisposedITAT Delhi05 Jun 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2020-21 Cooperative Cane Vs. Assessing Officer, Development Society Ltd., Nfac, Delhi Morna, District Muzaffarnagar, Uttar Pradesh Pan: Aaefc0580D (Appellant) (Respondent)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2020-21 Cooperative Cane Vs. Assessing Officer, Development Society Ltd., NFAC, Delhi Morna, District Muzaffarnagar, Uttar Pradesh PAN: AAEFC0580D (Appellant) (Respondent) Assessee by Sh. J.N. Shukla, Adv. Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 05.06.2025 Date of pronouncement 05.06.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2020-21, arises against the Commissioner of Income…

The Bank of Rajasthan Employees Credit & Thirft Cooperative Society Limited, Jaipur vs. ACIT, Circle-1, Jaipur

In the results appeal of the assessee in ITA No

ITA 213/JPR/2025[2010-2011]Status: DisposedITAT Jaipur04 Jun 2025AY 2010-2011
For Appellant: Sh. Mukesh Goyal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 143(2)Section 143(3)Section 80PSection 80P(2)(a)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA No. 213/JP/2025 निर्धारण वर्ष / Assessment Year : 2010-11 The Bank of Rajasthan Employees Credit & Thrift Cooperative Society Limited, 123 Raj Building, Bank of Rajasthan Building Johari Bazar, Jaipur बनाम Vs. ACIT, Circle-01, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AABAT 3910 C अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धा…

Income Tax Officer, Ward-1(1), Kalyan vs. Marathwada Nagari Sahakari Path Sanshta Maryadit, Bhiwandi

In the result, appeal of the Revenue is dismissed

ITA 988/MUM/2025[2017]Status: DisposedITAT Mumbai30 May 2025

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Sushant Alme, CAFor Respondent: Shri R.R. Makwana, Addl. CIT
Section 12Section 143(3)Section 3Section 69ASection 69aSection 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Income Tax Officer, Marathwada Nagari Sahakari Ward – 1(1), Path Sanshta Maryadit, Kalyan Shop No.6, 1st Floor, Dhamankar Plaza, Vs. Dhamankar Naka, Bhiwandi - 421302, Maharashtra (PAN : AAAAM9150E) (Appellant) (Respondent) Present for: Assessee : Shri Sushant Alme, CA Revenue : Shri R.R. Makwana, Addl. CIT Date of Hearing : 08.04.2025 Date of Pronouncement : 30.05.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by Revenue i…

Parsi Salsette Bldg No. 1 Chs Limited, Mumbai vs. Income Tax Officer 24(3)(1), Mumbai

Accordingly, Ground No. II raised by the Assessee is allowed and as a result, Ground No

ITA 1734/MUM/2025[2021-22]Status: DisposedITAT Mumbai27 May 2025AY 2021-22

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Haridas BhatFor Respondent: Shri Akhtar Hussain Ansari
Section 143(1)Section 143(3)Section 80Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H (SMC)” BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Parsi Salsette Bldg No. 1 CHS Limited Bldg. No.1, Salsette, Off Jijamata Road, Andheri East, Chakala MIDC S.O., Mumbai - 400093. Maharashtra. [PAN:AAABP0409Q] …………. Appellant Vs Income Tax Officer 24(3)(1), Mumbai Piramal Chamber, Mumbai – 400012. Maharashtra …………. Respondent Appearance For the Appellant/Assessee : Shri Haridas Bhat For the Respondent/Department : Shri Akhtar Hussain Ansari Date Conclusion of hearing : 24.04.2025 Pronouncement of order : 27.05.2025 O R D E R […

Kundalika Nagari Sahakari Patsanstha Maryadit, Roha vs. ITO, Ward 1, Panvel

In the result, appeal of the assessee is allowed

ITA 790/PUN/2025[2020-21]Status: DisposedITAT Pune22 May 2025AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.790/Pun/2025 िनधा"रण वष" / Assessment Year: 2020-21 Kundalika Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, S Ward-1, Panvel. Ground Floor, Varun Apartment, Near Bhate Vachanalaya, Sonar Ali, Roha – 402109. Maharashtra. Pan: Aacak6478R Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Madhan Thirmanpallil – Addl.Cit(Dr) – Virtual Hearing. Date Of Hearing 13/05/2025 Date Of Pronouncement 22/05/2025

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

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपी ठपुणेम"। 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.790/PUN/2025 िनधा"रण वष" / Assessment Year: 2020-21 Kundalika Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, s Ward-1, Panvel. Ground Floor, Varun Apartment, Near Bhate Vachanalaya, Sonar Ali, Roha – 402109. Maharashtra. PAN: AACAK6478R Appellant/ Assessee Respondent / Revenue Assessee by None Revenue by Shri Madhan Thirmanpallil – Addl.CIT(DR) – Virtual Hearing. Date of hearing 13/0…

The Satara Dcc Bank Staff Co-Op Credit Society Ltd, Satara vs. ACIT, Satara Circle, Satara

In the result, appeal of the assessee is allowed

ITA 633/PUN/2025[2018-19]Status: DisposedITAT Pune19 May 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.633/Pun/2025 िनधा"रण वष" / Assessment Year: 2018-19 The Satara Dcc Bank Staff V The Asst. Commissioner Co-Op Credit Society Ltd., S. Of Income Tax, Satara S.No.523 A/1, Vijay Circle, Satara. Millenium, Shop No.2, Satara, Maharashtra – 415001. Pan: Aaaat0953G Appellant/ Assessee Respondent / Revenue Assessee By Ms. Renuka Arunrao Ghatge Fca– Ar Revenue By Shri Vinodpawar,Irs – Addl.Cit(Dr) Date Of Hearing 07/05/2025 Date Of Pronouncement 19/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commssioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Act, 1961, For The A.Y.2018-19, Dated 06.02.2025. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & In The Circumstances Of The Case & In Law, The Id. Nfac-Cit (A), Delhi, Has Erred In Confirming The Action Of Ld. Assessing Officer (A.O.) In Making Addition Of Rs. 93,91,184/- On

Section 139(1)Section 250Section 80PSection 80P(2)(d)

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.633/PUN/2025 िनधा"रण वष" / Assessment Year: 2018-19 The Satara DCC Bank Staff V The Asst. Commissioner Co-op Credit Society Ltd., s. of Income Tax, Satara S.No.523 A/1, Vijay Circle, Satara. Millenium, Shop No.2, Satara, Maharashtra – 415001. PAN: AAAAT0953G Appellant/ Assessee Respondent / Revenue Assessee by Ms. Renuka Arunrao Ghatge FCA– AR Revenue by Shri VinodPawar,IRS – Addl.CIT(DR) Date of hearing 07/…

Neere Bailur Vyavasaya Seva Sahakari Sangha N, Udupi vs. Income Tax Officer Ward 1 and Tps, Udupi, Karnataka

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

ITA 1518/BANG/2024[AY 2018-19]Status: DisposedITAT Bangalore19 May 2025

Bench: Shri Laxmi Prasad Sahuassessment Year : 2018-19

For Appellant: Shri Sriram V Rao, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 143(1)Section 143(3)Section 56Section 57Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2018-19 Neere Bailur Vyavasaya Seva Vs. The Income Tax Officer, Sahakari Sangha N, Ward 1 and TPS, DRGS/2586/76-77, Sadhana Udupi. Sahakara Soudha, Neere Village, Post BAILUR. Karkala Taluk. Udupi – 574 102. PAN: AACAN 2977N APPELLANT RESPONDENT Appellant by : Shri Sriram V Rao, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 07.05.2025 Date of Pronouncement : 19.05.2025 O R D E R This appeal of the assessee is against the DIN & Order No. ITBA/NFAC/S/…

Mulund Samata Co-Op Hsg Soc Ltd., Mumbai vs. ITO, Ward-41(2)(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 6432/MUM/2024[2021-22]Status: DisposedITAT Mumbai15 May 2025AY 2021-22

Bench: Shri Pawan Singh & Shri Girish Agrawalassessment Year: 2021-22

For Appellant: Shri Ashutosh Patare, AdvocateFor Respondent: Shri Nihar Ranjan Samal, Sr. DR
Section 143(1)Section 154Section 249Section 3Section 5Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2021-22 Mulund Samata Co-operative Income-tax Officer, Housing Society Ltd., Ward 41(2)(3), Hindustan Chowk, Mumbai Vs. Mulund Colony, Mulund (West), Mumbai – 400 080 (PAN : AABAN3165A) (Appellant) (Respondent) Present for: Assessee : Shri Ashutosh Patare, Advocate Revenue : Shri Nihar Ranjan Samal, Sr. DR Date of Hearing : 18.03.2025 Date of Pronouncement : 15.05.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by assessee is agai…

Samarth Surksha Rakshak Co-Op Credit Society Ltd, Sanpada vs. Income Tax Officer, Navi Mumbai

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

ITA 5497/MUM/2024[2020-2021]Status: DisposedITAT Mumbai14 May 2025AY 2020-2021

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Prashant Ghumare, AdvocateFor Respondent: Shri Nihar Ranjan Samal, Sr. DR
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 5496 and 5497/MUM/2024 Assessment Years: 2018-19 and 2020-21 Samarth Surksha Rakshak Co-op Income-tax Officer, Credit Society Ltd., Ward 28.3.1, Shop No. 23, Shantiniketan Navi Mumbai Vs. Housing Society, 30/A, Balaji Tower, Sanpada East, Thane, Maharashtra, 400705. (Appellant) (Respondent) Present for: Assessee : Shri Prashant Ghumare, Advocate Revenue : Shri Nihar Ranjan Samal, Sr. DR Date of Hearing : 20.03.2025 Date of Pronouncement : 14.05.2025 O R D E R PE…

Samarth Surksha Rakshak Co-Op Credit Society Ltd, Sanpada vs. Income Tax Officer, Navi Mumbai

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

ITA 5496/MUM/2024[2018-19]Status: DisposedITAT Mumbai14 May 2025AY 2018-19

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Prashant Ghumare, AdvocateFor Respondent: Shri Nihar Ranjan Samal, Sr. DR
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 5496 and 5497/MUM/2024 Assessment Years: 2018-19 and 2020-21 Samarth Surksha Rakshak Co-op Income-tax Officer, Credit Society Ltd., Ward 28.3.1, Shop No. 23, Shantiniketan Navi Mumbai Vs. Housing Society, 30/A, Balaji Tower, Sanpada East, Thane, Maharashtra, 400705. (Appellant) (Respondent) Present for: Assessee : Shri Prashant Ghumare, Advocate Revenue : Shri Nihar Ranjan Samal, Sr. DR Date of Hearing : 20.03.2025 Date of Pronouncement : 14.05.2025 O R D E R PE…

Shri Bhaktinagar Co-Operative Housing Society Ltd., Rajkot vs. The ITO 3 (1) (1), Rajkot

In the result the appeal filed by the assessee (ITA No

ITA 200/RJT/2024[2014-15]Status: DisposedITAT Rajkot08 May 2025AY 2014-15

Bench: Dr. Arjun Lal Saini. & Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.200/Rjt/2024 िनधा"रणवष"/ Assessment Year: (2014-15) (Hybrid Hearing) Shri Bhakti Nagar Co Operative Housing Vs. Income Tax Officer, Ward 3(1)(1) Society Ltd. (Bhaktinagar Circle, Meghani Rang Bhavan, Aaykar Bhawan, Race Course Rajkot) Rong Road, A D Vyas & Co, Charted Accounts, Kotecha Rajkot - 360001 Nagar Main Road, Opp Kotecha Girl’S School, Off Kalawad Road. Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaas2363M (Appellant) (Respondent)

For Appellant: ShriGautam Acharya, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 143(3)Section 263Section 271(1)(c)Section 80PSection 80P(2)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL,RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER. & DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No.200/RJT/2024 िनधा"रणवष"/ Assessment Year: (2014-15) (Hybrid Hearing) Shri Bhakti Nagar Co Operative Housing Vs. Income Tax Officer, Ward 3(1)(1) Society LTD. (Bhaktinagar Circle, Meghani Rang Bhavan, Aaykar Bhawan, Race Course Rajkot) Rong Road, A D Vyas & Co, Charted Accounts, Kotecha Rajkot - 360001 Nagar Main Road, Opp Kotecha Girl’s School, Off Kalawad Road. Rajkot - 360001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAS2363M (Appellant) (Respondent)…