Trib.), and Noida Commercial Co-op. Bank Ltd. v. ITO(TDS)

64 Taxmann.com 158Reported decision2015#1712 most cited

What is Trib.), and Noida Commercial Co-op. Bank Ltd. v. ITO(TDS) authority for?

A multi-state cooperative bank is obligated to deduct tax at source on interest paid or credited on fixed deposits placed by cooperative societies, as per Section 194A(1) read with Section 194A(3) of the Act, unless an exemption applies.

66

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2026 to 2026.

Also referred to as

Noida Commercial Co-op. Bank Ltd. v. ITO(TDS) · 2015 · Section 194A · Section 194A(1) · Section 194A(3) · TDS on interest · cooperative bank · cooperative societies · fixed deposit interest · tax deduction obligation

Sections most often in play

Section 194ASection 201(1A)Section 201(1)Section 194A(3)(v)Section 201Section 194A(3)(viia)(b)Section 194A(3)(i)(b)Section 250

Issues it is cited on

section 194(3)(viia)(b)section 5(1)(cc)section 194a(v)section 80p(i)section 194a(3)(viia)(b)section 194a(3)(viia)(a)section 194a(3)(i)(b)section 194(3)(v)section 194a(3)(i)section 194a(1)section 194a(3)(v)section 194a(3)

Judgments citing Trib.), and Noida Commercial Co-op. Bank Ltd. v. ITO(TDS)

Citizen Credit Co.Operative Bank Ltd., Mumbai vs. ITO (TDS)-1(1)(4), Mumbai

ITA 6040/MUM/2025[2016-17]Status: DisposedITAT Mumbai19 Jan 2026AY 2016-17

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

…ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. 1. IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI 'C' BENCH BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 6035 to 6042/M/2025 (AY: 2016-17) & ITA Nos. 6385 to 6442/M/2025 (AYs: 2017-18, 2018-19 & 2019-20) Citizen Credit Co-op Bank Ltd., CTS No. 236, Citizencredit Centre, Marve Road, Orlem Malad West, Mumbai – 400064 (Appellant) PAN/GIR No: AAAAC0016F Appellant by Shri Nitesh Joshi a/w Shri Harsh Kothari, Ld. Advocates Respondent by Mr. Virabhadra S. Mahajan, Sr. DR Date of H…

Citizen Credit Co.Operative Bank Ltd., Mumbai vs. ITO (TDS)-1(1)(4), Mumbai

ITA 6039/MUM/2025[2016-17]Status: DisposedITAT Mumbai19 Jan 2026AY 2016-17

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

…ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI 'C' BENCH BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 6035 to 6042/M/2025 (AY: 2016-17) & ITA Nos. 6385 to 6442/M/2025 (AYs: 2017-18, 2018-19 & 2019-20) Citizen Credit Co-op Bank Ltd., VS. ITO (TDS), CTS No. 236, Citizencredit Centre, Ward - 1(1)(4), Marve Road, Orlem Malad West, Mumbai - 400064 Mumbai PAN/GIR No: AAAAC0016F (Appellant) (Respondent) Appellant by Shri Nitesh Joshi a/w Shri Harsh Kothari, Ld. Advocates Responden…

Citizen Credit Co.Operative Bank Ltd.(Colaba Branch), Mumbai vs. ITO (TDS)-1(1)(4), Mumbai

ITA 6038/MUM/2025[2016-17]Status: DisposedITAT Mumbai19 Jan 2026AY 2016-17

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI 'C' BENCH BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 6035 to 6042/M/2025 (AY: 2016-17) & ITA Nos. 6385 to 6442/M/2025 (AYs: 2017-18, 2018-19 & 2019-20) Citizen Credit Co-op Bank Ltd., VS. ITO (TDS), CTS No. 236, Citizencredit Centre, Ward - 1(1)(4), Marve Road, Orlem Malad West, Mumbai Mumbai - 400064 PAN/GIR No: AAAAC0016F (Appellant) (Respondent) Appellant by Shri Nitesh Joshi a/w Shri Harsh Kothari, Ld. Advocates Respondent by Mr. Virabhadra S. Mahajan, Sr. DR Date of Hearing 18/12/2025 Date of Pronoun…

Citizen Credit Co.Operative Bank Ltd., Mumbai vs. ITO (TDS)-1(1)(4), Mumbai

ITA 6037/MUM/2025[2016-17]Status: DisposedITAT Mumbai19 Jan 2026AY 2016-17

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI 'C' BENCH BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 6035 to 6042/M/2025 (AY: 2016-17) & ITA Nos. 6385 to 6442/M/2025 (AYs: 2017-18, 2018-19 & 2019-20) Citizen Credit Co-op Bank Ltd., CTS No. 236, Citizencredit Centre, Marve Road, Orlem Malad West, Mumbai - 400064 PAN/GIR No: AAAAC0016F (Appellant) Appellant by Shri Nitesh Joshi a/w Shri Harsh Kothari, Ld. Advocates Respondent by Mr. Virabhadra S. Mahajan, Sr. DR Date of Hearing 18/12/2025 Date of Pronouncement 19/01/2026 ORDER PER BENCH: These 66 appeals…

Citizen Credit Co.Operative Bank Ltd., Mumbai vs. ITO (TDS)-1(1)(4), Mumbai

ITA 6036/MUM/2025[2016-17]Status: DisposedITAT Mumbai19 Jan 2026AY 2016-17

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

…ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI 'C' BENCH BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 6035 to 6042/M/2025 (AY: 2016-17) & ITA Nos. 6385 to 6442/M/2025 (AYs: 2017-18, 2018-19 & 2019-20) Citizen Credit Co-op Bank Ltd., vs. ITO (TDS), CTS No. 236, Citizencredit Centre, Ward - 1(1)(4), Marve Road, Orlem Malad West, Mumbai - 400064 Mumbai PAN/GIR No: AAAAC0016F (Appellant) (Respondent) Appellant by Shri Nitesh Joshi a/w Shri Harsh Kothari, Ld. Advocates Resp…

Citizen Credit Co.Operative Bank Ltd., Mumbai vs. ITO (TDS)-1(1)(4), Mumbai

ITA 6035/MUM/2025[2016-17]Status: DisposedITAT Mumbai19 Jan 2026AY 2016-17

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

…ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI 'C' BENCH BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 6035 to 6042/M/2025 (AY: 2016-17) & ITA Nos. 6385 to 6442/M/2025 (AYs: 2017-18, 2018-19 & 2019-20) Citizen Credit Co-op Bank Ltd., ITO (TDS), CTS No. 236, Citizencredit Centre, Marve Road, Orlem Malad West, Mumbai - 400064 PAN/GIR No: AAAAC0016F (Appellant) Appellant by Shri Nitesh Joshi a/w Shri Harsh Kothari, Ld. Advocates Respondent by Mr. Virabhadra S. Mahajan, Sr. DR D…