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".

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 (188 Taxmann 282)

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.

Income Tax Officer, Ward-8(3), Pune vs. M/S. Tata Motors Karmachari Sahakari Patpedhi Limited, Pune

In the result, appeal of the Revenue is dismissed

ITA 2529/PUN/2024[2017-18]Status: DisposedITAT Pune08 May 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2529/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 The Income Tax Officer, V Tata Motors Karmachari Ward-8(3), Pune. S. Sahakari Patpedhi, H 5 3Rd Floor, C/O.Tata Motors, Pune City, Pune – 411018. Pan: Aabat7682B Appellant/ Revenue Respondent / Assessee Assessee By Shri Sanket Joshi – Ar Revenue By Shri Abhinay Kumbhar – Cit(Dr) Date Of Hearing 06/05/2025 Date Of Pronouncement 08/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Revenue Against The Order Of Ld.Commssioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Act, Dated 04.10.2024 For The A.Y.2017-18. The Revenue Has Raised The Following Grounds Of Appeal : “1. On The Facts & Circumstances Of The Case & In Law, The Learned Cit(A) Has Erred In Deleting The Disallowance Made By The Assessing Officer Of The Deduction Of Rs. 6,18,57,845/- Claimed Under Section Bop Of The Income-Tax Act, 1961 Being Interest Earned From The Investments

Section 250Section 56Section 80PSection 80P(2)Section 80P(2)(a)Section 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.2529/PUN/2024 िनधा"रण वष" / Assessment Year: 2017-18 The Income Tax Officer, V Tata Motors Karmachari Ward-8(3), Pune. s. Sahakari Patpedhi, H 5 3rd Floor, C/o.Tata Motors, Pune City, Pune – 411018. PAN: AABAT7682B Appellant/ Revenue Respondent / Assessee Assessee by Shri Sanket Joshi – AR Revenue by Shri Abhinay Kumbhar – CIT(DR) Date of hearing 06/05/2025 Date of pronouncement 08/05/2025 आदेश/ ORDER PER DR…

Pathare Prabhu Cooperative Housing Society Ltd, Mumbai vs. Income Tax Officer, Mumbai

In the result, appeal of the assessee is allowed

ITA 591/MUM/2025[2012-2013]Status: DisposedITAT Mumbai30 Apr 2025AY 2012-2013

Bench: Shri Pawan Singh & Shri Girish Agrawalassessment Year: 2012-13

For Appellant: Shri Prashant Chapekar, CAFor Respondent: Shri Nihar Ranjan Samal, Sr. DR

Section 143(1)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2012-13 Pathare Prabhu Cooperative Income-tax Officer, Housing Society Ltd., Ward 22(2)(1), Plot No. 340, 12th Road, Mumbai Vs. Prabhu Nagar, Khar (West), Mumbai – 400052 (PAN : AAAAP4549G) (Appellant) (Respondent) Present for: Assessee : Shri Prashant Chapekar, CA Revenue : Shri Nihar Ranjan Samal, Sr. DR Date of Hearing : 19.03.2025 Date of Pronouncement : 30.04.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by assessee is agai…

Income Tax Officer, Gonda vs. M/S. Cane Development Council, Balrampur

In the result, all the appeals of the Revenue in ITA Nos

ITA 34/LKW/2021[2013-14]Status: DisposedITAT Lucknow28 Apr 2025AY 2013-14

Bench: SH.SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Jagat Narayan Shukla, AdvocateFor Respondent: Sh. Sunil Kumar Rajwanshi, Addl CIT (DR)

Section 14Section 250Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’BENCH, LUCKNOW BEFORE SH.SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y.2014-15 Income Tax Officer, Gonda vs. M/s Cooperative Cane Development Union Ltd., Balrampur PAN:AAALC0029P (Appellant) (Respondent) A.Y.2017-18 Income Tax Officer, Gonda vs. M/s Cooperative Cane Development Union Ltd., Balrampur PAN:AAALC0029P (Appellant) (Respondent) A.Y.2017-18 Income Tax Officer, Gonda vs. M/s Cooperative Cane Development Union Ltd., Manikapur, Gonda PAN:AAATC6432A (Appellant) (Respondent) A.Y.2017-18 Income Tax Officer, Gonda vs…

Income Tax Officer, Gonda vs. M/S. Cane Development Council, Balrampur

In the result, all the appeals of the Revenue in ITA Nos

ITA 247/LKW/2020[2014-15]Status: DisposedITAT Lucknow28 Apr 2025AY 2014-15

Bench: SH.SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Jagat Narayan Shukla, AdvocateFor Respondent: Sh. Sunil Kumar Rajwanshi, Addl CIT (DR)

Section 14Section 250Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’BENCH, LUCKNOW BEFORE SH.SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y.2014-15 Income Tax Officer, Gonda vs. M/s Cooperative Cane Development Union Ltd., Balrampur PAN:AAALC0029P (Appellant) (Respondent) A.Y.2017-18 Income Tax Officer, Gonda vs. M/s Cooperative Cane Development Union Ltd., Balrampur PAN:AAALC0029P (Appellant) (Respondent) A.Y.2017-18 Income Tax Officer, Gonda vs. M/s Cooperative Cane Development Union Ltd., Manikapur, Gonda PAN:AAATC6432A (Appellant) (Respondent) A.Y.2017-18 Income Tax Officer, Gonda vs…

Income Tax Officer, Gonda vs. M/S Cooperative Cane Development Union Ltd, Balrampur

In the result, all the appeals of the Revenue in ITA Nos

ITA 243/LKW/2020[2014-2015]Status: DisposedITAT Lucknow28 Apr 2025AY 2014-2015

Bench: SH.SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Jagat Narayan Shukla, AdvocateFor Respondent: Sh. Sunil Kumar Rajwanshi, Addl CIT (DR)

Section 14Section 250Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’BENCH, LUCKNOW BEFORE SH.SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y.2014-15 Income Tax Officer, Gonda vs. M/s Cooperative Cane Development Union Ltd., Balrampur PAN:AAALC0029P (Appellant) (Respondent) A.Y.2017-18 Income Tax Officer, Gonda vs. M/s Cooperative Cane Development Union Ltd., Balrampur PAN:AAALC0029P (Appellant) (Respondent) A.Y.2017-18 Income Tax Officer, Gonda vs. M/s Cooperative Cane Development Union Ltd., Manikapur, Gonda PAN:AAATC6432A (Appellant) (Respondent) A.Y.2017-18 Income Tax Officer, Gonda vs…

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

In the result, appeal of the assessee is allowed

ITA 340/PUN/2025[2018-19]Status: DisposedITAT Pune28 Apr 2025AY 2018-19

Bench: Or At The Time Hearing, In The Interest Of Natural Justice.”

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 BEFOREMS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.340/PUN/2025 िनधा"रण वष" / Assessment Year: 2018-19 Kai J M Patil V The Income Tax Officer, SahakariPatsansthaMaryadit, s Ward-1, Dhule. 27, Datta Bhavan, Old Mohida Road, Shriram Colony, Nandurbar – 425409. Maharashtra. PAN: AAABK0540R Appellant/ Assessee Respondent / Revenue Assessee by Shri Sharad A Shah – AR Revenue by Shri Sandeep Sathe – JCIT(DR) Date of hearing 16/04/2025 Date of pronouncement 2…

Shri Arihant Nagari Sahakari Patsanstha Maryadit, Pune vs. ITO Ward8(3), Pune

In the result, appeal of the assessee in ITA No

ITA 163/PUN/2025[2020-21]Status: DisposedITAT Pune25 Apr 2025AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.162 & 163/Pun/2025 िनधा"रण वष" / Assessment Years: 2018-19 & 2020-21 Shri Arihant Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, S Ward-8(3), Pune. Ganesh Chowk, Chandoli, Gulani B.O., Pune – 410505. Maharashtra. Pan: Aacas4852P Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte – Ar Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 24/04/2025 Date Of Pronouncement 25/04/2025 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(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, Both Dated 30.09.2024 For Assessment Years 2018-19 & 2020-21 Respectively. We Treat Appeal In Ita No.162/Pun/2025 As The Lead

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

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.162 & 163/PUN/2025 िनधा"रण वष" / Assessment Years: 2018-19 & 2020-21 Shri Arihant Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, s Ward-8(3), Pune. Ganesh Chowk, Chandoli, Gulani B.O., Pune – 410505. Maharashtra. PAN: AACAS4852P Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod S Shingte – AR Revenue by Shri Ramnath P Murkunde - DR Date of hearing 24/04/2025 Date of pronounceme…

Shri Arihant Nagari Sahakari Patsanstha Maryadit, Pune vs. ITO Ward 8(3), Pune

In the result, appeal of the assessee in ITA No

ITA 162/PUN/2025[2018-19]Status: DisposedITAT Pune25 Apr 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.162 & 163/Pun/2025 िनधा"रण वष" / Assessment Years: 2018-19 & 2020-21 Shri Arihant Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, S Ward-8(3), Pune. Ganesh Chowk, Chandoli, Gulani B.O., Pune – 410505. Maharashtra. Pan: Aacas4852P Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S Shingte – Ar Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 24/04/2025 Date Of Pronouncement 25/04/2025 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(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, Both Dated 30.09.2024 For Assessment Years 2018-19 & 2020-21 Respectively. We Treat Appeal In Ita No.162/Pun/2025 As The Lead

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

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.162 & 163/PUN/2025 िनधा"रण वष" / Assessment Years: 2018-19 & 2020-21 Shri Arihant Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, s Ward-8(3), Pune. Ganesh Chowk, Chandoli, Gulani B.O., Pune – 410505. Maharashtra. PAN: AACAS4852P Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod S Shingte – AR Revenue by Shri Ramnath P Murkunde - DR Date of hearing 24/04/2025 Date of pronounceme…

Baglan Prathmik Shikshak Sahkari Patsanstha Maryadit, Nampur vs. Income Tax Officer, Delhi

In the result, appeal of the assessee is allowed

ITA 359/PUN/2025[2020-21]Status: DisposedITAT Pune22 Apr 2025AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.359/Pun/2025 िनधा"रण वष" / Assessment Year: 2020-21 Baglan Prathmik Shikshak V The Income Tax Officer, Sahkari Patsanstha Maryadit, S New Delhi. Nampur – 423204. Maharashtra Pan: Aadab1392C Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Harish Bist – Addl.Cit(Dr) Date Of Hearing 03/04/2025 Date Of Pronouncement 22/04/2025 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] Under Section 250 Of The Income Tax Act, 1961 For A.Y.2020-21, Dated 31.12.2024. The Assessee Has Raised The Following Grounds Of Appeal : "1. On The Facts & In The Circumstances Of The Case & In Law, The Lower Authorities Have Erred In Rejecting Deduction U/S 80P(2)(A)(I) For A Sum Of Rs.5,06,310/- Being Part Of The Book Profit Of Appellant Society Without Appreciating The Fact That Earning Of Interest Is An Integral Part Of Society'S Business & Appellant Prays For Allowing Such Deduction.

Section 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 DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.359/PUN/2025 िनधा"रण वष" / Assessment Year: 2020-21 Baglan Prathmik Shikshak V The Income tax Officer, Sahkari Patsanstha Maryadit, s New Delhi. Nampur – 423204. Maharashtra PAN: AADAB1392C Appellant/ Assessee Respondent / Revenue Assessee by None Revenue by Shri Harish Bist – Addl.CIT(DR) Date of hearing 03/04/2025 Date of pronouncement 22/04/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an…

Nagini Cooperative Credit Society Limited, Bangalore vs. Income Tax Officer, Ward-6(2)(1), Bangalore

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 27/BANG/2025[2020-21]Status: DisposedITAT Bangalore08 Apr 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Gireesha T L, CAFor Respondent: Shri Subramanian .S, JCIT-DR

Section 20Section 57Section 58Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 25 to 27/Bang/2025 Assessment Years : 2016-17, 2018-19 & 2020-21 M/s. Nagini Co-operative Credit Society, No. 569, Nagini Bhavana, The Income Tax 80 Feet Road, Officer, 3rd Main, 4th Block, Ward – 6(2)(1), Basaveswara Nagar, Bangalore. Vs. Bangalore – 560 079. PAN: AACAN5552H APPELLANT RESPONDENT Assessee by : Shri Gireesha T L, CA Revenue by : Shri Subramanian .S, JCIT-DR Date of Hearing : 20-02-2025 Date of Pronouncement : 08-04-2025 ORDER PER SOUNDARARA…

Nagini Cooperative Credit Society Limited, Bangalore vs. Income Tax Officer, Ward-6(2)(1), Bangalore

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 26/BANG/2025[2018-19 ]Status: DisposedITAT Bangalore08 Apr 2025

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Gireesha T L, CAFor Respondent: Shri Subramanian .S, JCIT-DR

Section 20Section 57Section 58Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 25 to 27/Bang/2025 Assessment Years : 2016-17, 2018-19 & 2020-21 M/s. Nagini Co-operative Credit Society, No. 569, Nagini Bhavana, The Income Tax 80 Feet Road, Officer, 3rd Main, 4th Block, Ward – 6(2)(1), Basaveswara Nagar, Bangalore. Vs. Bangalore – 560 079. PAN: AACAN5552H APPELLANT RESPONDENT Assessee by : Shri Gireesha T L, CA Revenue by : Shri Subramanian .S, JCIT-DR Date of Hearing : 20-02-2025 Date of Pronouncement : 08-04-2025 ORDER PER SOUNDARARA…

Nagini Co-Operative Credit Society Limited, Bangalore vs. Income Tax Officer, Ward-6(2)(1), Bangalore

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 25/BANG/2025[2016-17]Status: DisposedITAT Bangalore08 Apr 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Gireesha T L, CAFor Respondent: Shri Subramanian .S, JCIT-DR

Section 20Section 57Section 58Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 25 to 27/Bang/2025 Assessment Years : 2016-17, 2018-19 & 2020-21 M/s. Nagini Co-operative Credit Society, No. 569, Nagini Bhavana, The Income Tax 80 Feet Road, Officer, 3rd Main, 4th Block, Ward – 6(2)(1), Basaveswara Nagar, Bangalore. Vs. Bangalore – 560 079. PAN: AACAN5552H APPELLANT RESPONDENT Assessee by : Shri Gireesha T L, CA Revenue by : Shri Subramanian .S, JCIT-DR Date of Hearing : 20-02-2025 Date of Pronouncement : 08-04-2025 ORDER PER SOUNDARARA…

Shree Gajanan Sahakari Patpedhi Ltd, Mumbai vs. ITO -22(3)(2), Mumbai

In the result, the grounds of appeal raised by the assessee are allowed

ITA 421/MUM/2025[2017-18]Status: DisposedITAT Mumbai27 Mar 2025AY 2017-18

Bench: Shri Pawan Singhshri Girish Agrawalshree Gajanan Sahakari Patpedhi Ltd., 225/20, F.Imi Chs Ltd. Maharashtra High School Ground, Delisle Road Curry Road, Mumbai - 400013 Pan No. Aagas5954C ……………. Appellant

For Appellant: Shri Vishal Kumbhar-CA/ ARFor Respondent: Shri Rajesh Meshram, Sr. DR

Section 250Section 254(1)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Shree Gajanan Sahakari Patpedhi Ltd., 225/20, F.IMI CHS Ltd. Maharashtra High School Ground, Delisle Road Curry Road, Mumbai - 400013 PAN No. AAGAS5954C ……………. Appellant Versus ITO – 22(3)(2), Room No.306, 3rd Floor, Piramal Chambers, Mumbai-400013 ……………. Respondent Assessee by : Shri Vishal Kumbhar-CA/ AR Revenue by : Shri Rajesh Meshram, Sr. DR Date of Hearing – 26/03/2025 Date of Order – 27/03/2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL M…

Mawana Sugars Ltd., New Delhi vs. DCIT (Ltu), New Delhi

Appeal is allowed in above terms

ITA 5830/DEL/2016[2012-13]Status: DisposedITAT Delhi26 Mar 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

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 ITA No.5830/Del/2024 Assessment Year: 2017-18 M/s. Co-operative Cane | Vs. | Income Tax Officer, Development Union Pvt. Ltd., Ward-2(1)(2), Modi Nagar, Ghaziabad Uttar Pradesh PAN: AAAJCO168M (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, aris…

The Mes Employees Co-Op Credit Society Ltd., Pune vs. ITO Ward 6(1), Pune

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

ITA 2531/PUN/2024[2022-2023]Status: DisposedITAT Pune20 Mar 2025AY 2022-2023

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2022-23

For Appellant: Shri M R BhagwatFor Respondent: Shri Ramnath P Murkunde

Section 139(1)Section 143(2)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2022-23 The MES Employees Co-op Credit ITO, Ward 6(1), Pune Society Ltd. Vs. 194, Rasta Peth, Pune – 411011 PAN: AAAAT0748D (Appellant) (Respondent) Assessee by : Shri M R Bhagwat Department by : Shri Ramnath P Murkunde Date of hearing : 10-03-2025 Date of pronouncement : 20-03-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 06.11.2024 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 202…

Allied Finance P. Ltd., New Delhi vs. ACIT, Delhi

ITA 4089/DEL/1994[1990-91]Status: DisposedITAT Delhi19 Mar 2025AY 1990-91

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2015-16 Co-Operative Cane Vs. Income Tax Officer, Development Union Ltd., Ward-1(2), Cane Union, Hapur, Ghaziabad Uttar Pradesh Pan: Aaajc0224M (Appellant) (Respondent) With Assessment Year: 2010-11 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2012-13

Section 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 S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2015-16 Co-operative Cane Vs. Income Tax Officer, Development Union Ltd., Ward-1(2), Cane Union, Hapur, Ghaziabad Uttar Pradesh PAN: AAAJC0224M (Appellant) (Respondent) With Assessment Year: 2010-11 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2012-13 ITA No.4083 to 4089/Del/2024 & 4068/Del/2024 With Assessment Year: 2014-15 Co-operative Cane…

Kai Digambarrao Padvi Tribal Govt Ashram School Teachers and Servant Co-Op Patpedhi Ltd, Taloda vs. Income Tax Officer, Ward-1, Dhule

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

ITA 1859/PUN/2024[2017-18]Status: DisposedITAT Pune10 Mar 2025AY 2017-18

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.1859/Pun/2024 Assessment Year : 2017-18

For Appellant: NoneFor Respondent: Shri Sanjay Dhivare

Section 143(3)Section 208Section 234CSection 250Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1859/PUN/2024 Assessment Year : 2017-18 Kai Digambarrao Padvi Tribal ITO, Ward-1, Govt. Ashram School Teachers V/s Dhule and Servant Co.op. Patpedhi Ltd., Plot No.63, Badri Colony, Taloda - 423413 Maharashtra PAN : AAAJK0981A Appellant Respondent Assessee by : None Revenue by : Shri Sanjay Dhivare Date of hearing : 05.02.2025 Date of pronouncement : 10.03.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal pertaining to Assessment Year 2017- 18 at the insta…

Shree Siddheshwar Co-Op Credit Society Limited, Belagavi vs. Assessing Officer, National E-Assessment Centre, Delhi

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

ITA 302/PAN/2024[2017-18]Status: DisposedITAT Panaji07 Mar 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos. 302/Pan/2024 (A.Y. 2017-18 ) Shree Siddheshwar Co-Op Vs Ito-Ward-6, Civil Hospital Road, Credit Society Limited, . Belagavi-590001. P B Road, Kakati, Karnataka. Belgaum-591113, Karnataka. . Pan .No. Aaifs6553Q (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By Shri.Santosh Kumar Dlatthe.Ar Revenue By Shri.Manikandan.S.Sr.Dr सुनवाई क" तार"ख/Date Of Hearing 06.03.2025 घोषणा क" तार"ख/Date Of Pronouncement 07.03.2025 Order Per Pavan Kumar Gadale, Jm: The Appeal Is Filed By The Assesse Against The Order Of Nfac/Cit(A) Passed U/Sec 143(3) & U/Sec 250 Of The Act. 2. At The Time Of Hearing, The Ld.Ar Of The Assessee Submitted That There Is A Delay In Filing The Appeal Before The Hon’Ble Tribunal & The Assesse Has Filed The Affidavit For Condonation Of Delay. Whereas, The Facts Mentioned In The Affidavit Are Reasonable & The Ld. Dr Has No Specific Objections. Accordingly, We Condone The Delay & 2 Ita. No..302/Pan/2024 Shri Siddeswar Co-Op Society Limited.. Admit The Appeal. The Assessee Has Raised The Grounds Of Appeal Challenging The Order Of The Cit(A) Sustaining The Denial Of Claim Of Deduction Under Section 80P(2)(D) Of The Act.

Section 143(1)Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G D PADMAHSHALI ACCOUNTANT MEMBER I T A. Nos. 302/PAN/2024 (A.Y. 2017-18 ) Shree Siddheshwar Co-Op Vs ITO-Ward-6, Civil Hospital Road, Credit Society Limited, . Belagavi-590001. P B Road, Kakati, Karnataka. Belgaum-591113, Karnataka. . PAN .No. AAIFS6553Q (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee by Shri.Santosh Kumar DLatthe.AR Revenue by Shri.Manikandan.S.Sr.DR सुनवाई क" तार"ख/Date of Hearing 06.03.2025 घोषणा क" तार"ख/Date of Pronouncement 07.03.2025 ORDER PER PAVAN KUMAR GADALE, JM: The appeal…

The New India Multi Purpose Co-Op Society Limited, Mapusa vs. Income Tax Officer, Ward - 1(4), Panaji

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

ITA 244/PAN/2024[2017-18]Status: DisposedITAT Panaji04 Mar 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos. 244/Pan/2024 (A.Y. 2016-17 ) The New India Multi Vs Ito-Ward-1(4), Aayakar Bhavan, Purpose Co-Op Society Ltd, . Plot.No 5, Edc C/2,Ug Floor, Saidanha Complex,Patto Plaza, Business Towers,Near Panaji.-403001, Court Circle, Bardez Goa. Mapusa-403607 . Goa. Pan .No. Aadat8151H (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By Shri. Amogh Arlekar.Ar Revenue By Shri.Manikandan.S.Sr.Dr सुनवाई क" तार"ख/Date Of Hearing 03.03.2025 घोषणा क" तार"ख/Date Of Pronouncement 04.03.2025 Order Per Pavan Kumar Gadale, Jm: The Appeal Is Filed By The Assesse Against The Order Of Addl/ Jcit(A) Kolkata Passed U/Sec 143(3) & U/Sec 250 Of The Act. The Assessee Has Raised The Grounds Of Appeal Challenging The Order Of The Cit(A) Sustaining The Denial Of Claim Of Deduction Under Section 80P(2)(D) Of The Act. 2. The Brief Facts Of The Case Are That, The Assessee Is A Cooperative Society Registered Under The Maharashtra Co-

Section 143(1)Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G D PADMAHSHALI ACCOUNTANT MEMBER I T A. Nos. 244/PAN/2024 (A.Y. 2016-17 ) The New India Multi Vs ITO-Ward-1(4), Aayakar Bhavan, Purpose Co-op society Ltd, . Plot.no 5, EDC C/2,UG Floor, Saidanha Complex,Patto plaza, Business Towers,Near Panaji.-403001, Court Circle, Bardez Goa. Mapusa-403607 . Goa. PAN .No. AADAT8151H (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee by Shri. Amogh Arlekar.AR Revenue by Shri.Manikandan.S.Sr.DR सुनवाई क" तार"ख/Date of Hearing 03.03.2025 घोषणा क" तार"ख/Date of Pronounceme…

The Visakhapatnam Port Trust Employees Credit Co-Operative Society, Visakhapatnam vs. Assistant Commissioner of Income Tax, Circle-1(1), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 534/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam04 Mar 2025AY 2017-18

Bench: Shri K.Narasimha Chary & Shri Balakrishnan S.

For Appellant: Billapati & Co., ARFor Respondent: Dr. Aparna Villuri, Sr DR

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

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH BEFORE SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER & SHRI BALAKRISHNAN S., ACCOUNTANT MEMBER आ.अपी.सं / ITA No.534 /Viz/2024 (निर्धारण वर्ा / Assessment Year: 2017-18) The Visakhapatnam Port Trust Employees Vs. ACIT Credit Co-operative Society Circle-1(1) Visakhapatnam Visakhapatnam [PAN : AACAT5960B] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Billapati & Co., AR रधजस्‍व द्वधरध/Revenue by: Dr. Aparna Villuri, Sr DR सुिवधई की तधरीख/Date of hearing: 12/02/2025 घोर्णध की तधरीख/Pronounceme…

Totgar's Co-operative Sale Society Ltd. v. ITO

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