Tumkur Merchants Souharda Credit Co-op. Ltd. v. ITO

55 Taxmann.com 447High Court2015#304 most cited

What is Tumkur Merchants Souharda Credit Co-op. Ltd. v. ITO authority for?

Interest income earned by a co-operative society from temporary deposits with other banks, when such deposits are made from its business funds, qualifies as business income eligible for deduction under Section 80P(2)(a)(i) and not as income from other sources.

267

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2015 to 2026.

Also referred to as

Tumkur Merchants Souharda Credit Co-op Ltd · 55 Taxmann.com 447 · Section 80P · Section 80P(2)(a)(i) · Section 80P(2)(d) · co-operative society income · interest from temporary deposits · deduction under 80P · income from other sources · business income cooperative bank · Karnataka High Court 2015

Sections most often in play

Section 80P(2)(d)Section 80P(2)(a)(i)Section 143(3)Section 80PSection 56Section 250Section 80P(4)Section 263

Issues it is cited on

section 57(i)section 80(2)(d)section 80(p)(2)(a)section 286section 80p(2)(c)section 161section 80p(2)(a)(iii)section 60section 80p(1)section 58section 80p(2)(a)section 80p(4)

Judgments citing Tumkur Merchants Souharda Credit Co-op. Ltd. v. ITO

K1104 Elaamuthur Primary Agricultural Co-Operative Credit Scoiety, Tiruppur vs. ITO, Ward 2(4), Tiruppur

In the result, appeals filed by the assessee for both the

ITA 1041/CHNY/2024[2017-18]Status: DisposedITAT Chennai18 Sept 2024AY 2017-18

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 1040 & 1041/Chny/2024 िनधा"रणवष" / Assessment Years: 2016-17 & 2017-18 K 1104 Elayamuthur Primary Income Tax Officer, Agricultural Co-Operative Credit V. Ward -2(4), Society, Tirupur. Elayamuthur, Udumalpet, Tirupur – 642 154. [Pan: Aabak-3636-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. S. Sridhar, Advocate ""यथ"क"ओरसे/Respondent By : Shri. R.V. Aroonprasaad, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 23.07.2024 घोषणाकीतारीख/Date Of Pronouncement : 18.09.2024

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. R.V. AroonPrasaad, Addl.CIT
Section 143(1)Section 143(3)Section 80PSection 80P(2)(d)Section 80P(4)

…आयकरअपीलीयअिधकरण,‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी एसएसिव"ने"रिव, , , , "याियकसद"यएवं"ी एस. आर.रघुनाथा, , , , लेखा सद"यके सम" BEFORE SHRI S.S. VISWANETHRA RAVI, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 1040 & 1041/Chny/2024 िनधा"रणवष" / Assessment Years: 2016-17 & 2017-18 K 1104 Elayamuthur Primary Income Tax Officer, Agricultural Co-operative Credit v. Ward -2(4), Society, Tirupur. Elayamuthur, Udumalpet, Tirupur – 642 154. [PAN: AABAK-3636-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant by : S…

K1104 Elayamuthur Promary Agricultural Co-Operative Credit Society, Tiruppur vs. ITO, Ward 2(4), Tiruppur

In the result, appeals filed by the assessee for both the

ITA 1040/CHNY/2024[2016-17]Status: DisposedITAT Chennai18 Sept 2024AY 2016-17

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 1040 & 1041/Chny/2024 िनधा"रणवष" / Assessment Years: 2016-17 & 2017-18 K 1104 Elayamuthur Primary Income Tax Officer, Agricultural Co-Operative Credit V. Ward -2(4), Society, Tirupur. Elayamuthur, Udumalpet, Tirupur – 642 154. [Pan: Aabak-3636-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. S. Sridhar, Advocate ""यथ"क"ओरसे/Respondent By : Shri. R.V. Aroonprasaad, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 23.07.2024 घोषणाकीतारीख/Date Of Pronouncement : 18.09.2024

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. R.V. AroonPrasaad, Addl.CIT
Section 143(1)Section 143(3)Section 80PSection 80P(2)(d)Section 80P(4)

…आयकरअपीलीयअिधकरण,‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी एसएसिव"ने"रिव, , , , "याियकसद"यएवं"ी एस. आर.रघुनाथा, , , , लेखा सद"यके सम" BEFORE SHRI S.S. VISWANETHRA RAVI, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 1040 & 1041/Chny/2024 िनधा"रणवष" / Assessment Years: 2016-17 & 2017-18 K 1104 Elayamuthur Primary Income Tax Officer, Agricultural Co-operative Credit v. Ward -2(4), Society, Tirupur. Elayamuthur, Udumalpet, Tirupur – 642 154. [PAN: AABAK-3636-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant by : S…

R&De (Engrs) Employees Co-Op. Credit Society, Pune vs. ITO, Ward 7(3), Pune

In the result, the appeal of the assessee is allowed

ITA 762/PUN/2024[2021-22]Status: DisposedITAT Pune11 Sept 2024AY 2021-22

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

For Appellant: Shri A.V. IyerFor Respondent: Shri Sourabh Nayak
Section 143(1)(a)Section 143(2)Section 143(3)Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.762/PUN/2024 धििाारण वर्ा / Assessment Year : 2021-22 R & DE (Engrs) Employees Co-op. Credit Income Tax Officer, Society Limited, Ward – 7(3), Pune Dighi Alandi Road, Kalas, Pune-411015 Vs. PAN : AACAR6160K अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri A.V. Iyer Department by : Shri Sourabh Nayak Date of hearing : 08-07-2024 Date of 11-09-2024 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM…

Vipra Vividhoddesha Souharda Sahakari Sangha Niyamitha, Shivamogga vs. Income Tax Officer, Ward-1 & Tps, Shivmoga

ITA 1348/BANG/2024[2022-23]Status: DisposedITAT Bangalore03 Sept 2024AY 2022-23

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K., Judciial Member

For Appellant: Shri Vivek A.R. AdvocateFor Respondent: Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru
Section 143Section 234Section 250Section 251(2)Section 57Section 80Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDCIIAL MEMBER ITA Nos.1346 to 1348/Bang/2024 Assessment years : 2018-19, 2020-21 & 2022-23 Vipra Vividhoddesha Souharda Vs. The Income Tax Officer, Sahakari Sangha Niyamitha, Ward 1 & TPS, Raaga, 1st Stage, 5th Cross, Shivamogga. Vinobanagar, Shivamogga – 577 204. PAN : AAAAV 3948F APPELLANT RESPONDENT Appellant by : Shri Vivek A.R. Advocate Respondent by : Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 21.08.2024 Date of Pronouncement : 03.09.2024 O R D E…

Vipra Vividhoddesha Souharda Sahakari Sangha Niyamitha, Shivamogga vs. Income Tax Officer, Ward-1 & Tps, Shivmoga

ITA 1347/BANG/2024[2020-21]Status: DisposedITAT Bangalore03 Sept 2024AY 2020-21

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K., Judciial Member

For Appellant: Shri Vivek A.R. AdvocateFor Respondent: Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru
Section 143Section 234Section 250Section 251(2)Section 57Section 80Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDCIIAL MEMBER ITA Nos.1346 to 1348/Bang/2024 Assessment years : 2018-19, 2020-21 & 2022-23 Vipra Vividhoddesha Souharda Vs. The Income Tax Officer, Sahakari Sangha Niyamitha, Ward 1 & TPS, Raaga, 1st Stage, 5th Cross, Shivamogga. Vinobanagar, Shivamogga – 577 204. PAN : AAAAV 3948F APPELLANT RESPONDENT Appellant by : Shri Vivek A.R. Advocate Respondent by : Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 21.08.2024 Date of Pronouncement : 03.09.2024 O R D E…

Vipra Vividhoddesha Souharda Sahakari Sangha Niyamitha, Shivamogga vs. Income Tax Officer, Ward-1 & Tps, Shivmoga

ITA 1346/BANG/2024[2018-19]Status: DisposedITAT Bangalore03 Sept 2024AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K., Judciial Member

For Appellant: Shri Vivek A.R. AdvocateFor Respondent: Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru
Section 143Section 234Section 250Section 251(2)Section 57Section 80Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDCIIAL MEMBER ITA Nos.1346 to 1348/Bang/2024 Assessment years : 2018-19, 2020-21 & 2022-23 Vipra Vividhoddesha Souharda Vs. The Income Tax Officer, Sahakari Sangha Niyamitha, Ward 1 & TPS, Raaga, 1st Stage, 5th Cross, Shivamogga. Vinobanagar, Shivamogga – 577 204. PAN : AAAAV 3948F APPELLANT RESPONDENT Appellant by : Shri Vivek A.R. Advocate Respondent by : Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 21.08.2024 Date of Pronouncement : 03.09.2024 O R D E…

Vividhoddesha Prathamika Grameena Krashi Sahakara Sangha Niyamita Targod, Sirsi vs. Income Tax Officer, Ward-1, Sirsi

ITA 1106/BANG/2024[2018-19]Status: DisposedITAT Bangalore21 Aug 2024AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2018-19

For Appellant: Shri Prakash Hegde, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment year : 2018-19 Vividhoddesha Prathamika Grameena Vs. The Income Tax Officer, Krashi Sahakara Sangha Niyamita, Ward 1, Targod. Sirsi. 581 402. Sirsi. PAN : AABAH 1070P APPELLANT RESPONDENT Appellant by : Shri Prakash Hegde, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 31.07.2024 Date of Pronouncement : 21.08.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee against the order dated…

Potheri Village Weaning Food Manufacturing Womens Development Industrial Coop, Kancheepuram vs. ITO, Ncw 22(1), Tambaram

In the result the appeal of the Assessee is allowed

ITA 1055/CHNY/2024[2017-18]Status: DisposedITAT Chennai07 Aug 2024AY 2017-18

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 1055/Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18 Potheri Village Weaning Food Income Tax Officer, Manufacturing Womens V. Non-Corporate Ward – 22(1), Development Industrial Coop, Tambaram. 12, Amman Koil Street, Potheri Katankolathur Post, Kanchipuram – 603 203. [Pan: Aaaap-9745-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. I. Dinesh, Advocate ""यथ" क" ओर से/Respondent By : Shri. Aroon Prasad, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 25.07.2024 घोषणा की तारीख/Date Of Pronouncement : 07.08.2024 आदेश /O R D E R

For Appellant: Shri. I. Dinesh, AdvocateFor Respondent: Shri. Aroon Prasad, Addl. CIT
Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 8O

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी एस एस िव"ने" रिव, "याियक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम" BEFORE SHRI S.S. VISWANETHRA RAVI, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1055/Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18 Potheri Village Weaning Food Income Tax Officer, Manufacturing Womens v. Non-Corporate Ward – 22(1), Development Industrial Coop, Tambaram. 12, Amman Koil Street, Potheri Katankolathur Post, Kanchipuram – 603 203. [PAN: AAAAP-9745-Q] (अपीलाथ"/Appellant) (""यथ…

Adarsh Seva Sahakari Patpedhi Limited, Mumbai vs. Income-Tax Officer, National Faceless Assessment Centre, New Delhi

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

ITA 636/MUM/2024[2018-19]Status: DisposedITAT Mumbai25 Jul 2024AY 2018-19

Bench: Shri Narendra Kumar Billaiya & Shri Sandeep Singh Karhail

For Appellant: Shri Ramesh IyerFor Respondent: Shri Sunny Kachhwaha
Section 142(1)Section 143(2)Section 143(3)Section 144BSection 250Section 56Section 66Section 68Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.636/Mum./2024 (Assessment Year : 2018-19) Adarsh Seva Sahakari Patpedhi Limited 6-7 Akhlesh Kunj JK Compound ……………. Appellant Vikhroli (E), Mumbai-400083 PAN – AAEAA1408K v/s The Income Tax Officer NFAC, ……………. Respondent New Delhi Assessee by :Shri Ramesh Iyer Revenue by :Shri Sunny Kachhwaha Date of Hearing – 29/05/2024 Date of Order – 25/07/2024 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the assessee challe…

Primary Agricultural Credit Co-Operative Society Limited, Tumkur vs. Income Tax Officer, Ward 1 and Tps, Tumkur

ITA 947/BANG/2024[2017-18]Status: DisposedITAT Bangalore03 Jul 2024AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Shri Deepak Gunashekar, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 2Section 57Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment year : 2017-18 Primary Agricultural Credit Vs. The Income Tax Officer, Co-operative Society Ltd., Ward 1 & TPS, Temple Road, Nittur, Tumkur. Tumkur – 572 223. PAN : AAAAF 1047R APPELLANT RESPONDENT Appellant by : Shri Deepak Gunashekar, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 19.06.2024 Date of Pronouncement : 03.07.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee against th…

Alnavar Credit Souhardha Co-Operative Limited, Alnavar vs. Income Tax Officer, Ward-1(1), Hubli

ITA 738/BANG/2024[2020-21]Status: DisposedITAT Bangalore28 Jun 2024AY 2020-21

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2020-21

For Appellant: Ms. Shreeraksha, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 56Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2020-21 Alnavar Credit Souhardha Vs. The Income Tax Officer, Co-operative Ltd., Ward 1(1), 01, Indira Nagar, Alnavar, Hubli. Alnavar – 581 103. PAN : AADAA 0459P APPELLANT RESPONDENT Appellant by : Ms. Shreeraksha, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 30.05.2024 Date of Pronouncement : 28.06.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee against order dated 23.02…

Npc Employees Co Operative Credit Society Ltd, Mumbai vs. Income Tax Officer, Mumbai

In the result the solitary ground of appeal of the assessee is allowed

ITA 89/MUM/2024[2020-2021]Status: DisposedITAT Mumbai27 Jun 2024AY 2020-2021

Bench: Shri Prashant Maharishi (Am) I.T.A. No. 89/Mum/2024 (A.Y. 2020-21) Npc Employees Vs. Ito Ward 27(2)(1) Cooperative Credit Vashi Railway Society Limited Station, 4Th Floor Vikram Sarabhai Vashi, Navi Bhavan, South Wing Mumbai-400 703. 6Th Floor, Trombay Mumbai-400 094. Pan : Aaban0550E (Appellant) (Respondent) Assessee By Shri Sushant N. Alme Department By Shri R.R. Makwana Date Of Hearing 05.06.2024 Date Of Pronouncement 27.06.2024 O R D E R 1. This Appeal Is Filed By Npc Employees Cooperative Credit Society Ltd Mumbai (The Assessee/Appellant) For Assessment Year 2020 – 2021 Against The Appellate Order Passed By The National Faceless Appeal Centre (Nfac), Delhi (The Learned Cit – A) Dated 29/11/2023 Wherein The Appeal Filed By The Assessee Against The Assessment Order Passed By The Faceless Appeal Centre On 19/9/2022 Under Section 143 (3) Of The Income Tax Act, 1961 Was Dismissed. 2. The Only Dispute In This Appeal Is That Assessee Has Invested Surplus Amount In Fixed Deposits With State Bank Of India & Earned Interest Of ₹ 1,176,084/–. The Assessee Claimed Deduction Under Section 80 (P) (2) Of The Act Which Was Denied To The Assessee & Is Contested In This Appeal. 3. The Brief Facts Of The Case Shows That Assessee Is A Co-Operative Society Registered Under The Maharashtra State Cooperative Societies Act, 1961 Page 1 Of 6

Section 143Section 144Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “SMC” Bench, Mumbai. Before Shri Prashant Maharishi (AM) I.T.A. No. 89/Mum/2024 (A.Y. 2020-21) NPC Employees Vs. ITO Ward 27(2)(1) Cooperative Credit Vashi Railway Society Limited Station, 4th floor Vikram Sarabhai Vashi, Navi Bhavan, South Wing Mumbai-400 703. 6th Floor, Trombay Mumbai-400 094. PAN : AABAN0550E (Appellant) (Respondent) Assessee by Shri Sushant N. Alme Department by Shri R.R. Makwana Date of Hearing 05.06.2024 Date of Pronouncement 27.06.2024 O R D E R 1. This appeal is filed by NPC employees cooperative credit society Ltd Mumbai (the assessee/appell…

Alankar Primary Agricultural Credit Co Operative Society, Alankar vs. Income Tax Officer, Ward-1, Puttur

ITA 814/BANG/2024[2020-21]Status: DisposedITAT Bangalore26 Jun 2024AY 2020-21

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2020-21

For Appellant: Shri Srikrishna Kantilia, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 250Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2020-21 Alankar Primary Agricultural Vs. The Income Tax Officer, Credit Co-operative Society, Ward 1, 01, Alankar. DK. 574 285 Puttur. PAN : AAAAA 4471C APPELLANT RESPONDENT Appellant by : Shri Srikrishna Kantilia, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 30.05.2024 Date of Pronouncement : 26.06.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member 2. This appeal is filed by the assessee against the order date…

Assistant Commissioner of Income Tax, Tarabai Park, Kolhapur vs. Kolhapur Zilla Sahakari Dudh Utpadak Sangh Limited, Kolhapur

ITA 301/PUN/2024[2020-21]Status: HeardITAT Pune10 Jun 2024AY 2020-21

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.0301/Pun/2024 निर्धारण वषा / Assessment Year : 2020-21 Asstt. Commissioner Of Income Tax, Kolhapur . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Kolhapur Zilla Sahakari Dudh Utpadak Sangh Ltd. B-1 Midc, Gokul Shirgaon, Kolhapur-416234 Pan: Aaaak0230D . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mr Pranjal Phadnis [‘Ld. Ar’] Revenue By : Mr Keyur Patel & Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 30/05/2024 घोषणा की तारीख / Date Of Pronouncement : 10/06/2024 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Filed U/S 253(2) Of The Income Tax Act [‘The Act’] By The Revenue Challenges The Order Of National Faceless Appeal Centre, Delhi [‘Nfac/Cit(A)’] In Din & Order Itba/Nfac/S/250/2023-24/1058957688(1) Dt. 21/12/2023 Passed U/S 250 Of The Act Which In Turn Arisen Out Of Respective Orders Of Assessment Passed U/S 143(3) R.W.S. 144B Of The Act.

For Appellant: Mr Pranjal Phadnis [‘Ld. AR’]For Respondent: Mr Keyur Patel & Ramnath Murkunde [‘Ld. DR’]
Section 143(2)Section 143(3)Section 250Section 253(2)Section 80GSection 80PSection 80P(2)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘A’ BENCH, PUNE BEFORE HON’BLE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No.0301/PUN/2024 निर्धारण वषा / Assessment Year : 2020-21 Asstt. Commissioner of Income Tax, Kolhapur . . . . . . . अपीलार्थी / Appellant बिधम / V/s. Kolhapur Zilla Sahakari Dudh Utpadak Sangh Ltd. B-1 MIDC, Gokul Shirgaon, Kolhapur-416234 PAN: AAAAK0230D . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Mr Pranjal Phadnis [‘Ld. AR’] Revenue by : Mr Keyur Patel & Ramnath Murkunde [‘Ld. DR’] सुनवाई की तारीख / Date of…

Yogiraj Nagari Sahkari Patsanstha Maryadit, Pune vs. ITO, Ward 2(2), Pune

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

ITA 1152/PUN/2023[2020-21]Status: DisposedITAT Pune06 Jun 2024AY 2020-21

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita No.1152/Pun/2023 "नधा"रण वष" Assessment Year : 2020-21

For Appellant: Shri Rohit KasatFor Respondent: Shri Sourabh Nayak
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1152/PUN/2023 "नधा"रण वष" Assessment Year : 2020-21 Yogiraj Nagari Sahkari Vs. ITO, Ward-2(2), Patsanstha Maryadit, Pune 249, Bhagyashri Chambers, Vidhate Murkute Vasti, Baner, Pune 411 019 Maharashtra PAN : AAAAY0900A Appellant Respondent Assessee by : Shri Rohit Kasat Revenue by : Shri Sourabh Nayak Date of hearing 06.06.2024 : Date of pronouncement : 06.06.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee dir…

Indapur Taluka Prathmik Shikshakanchi Sahakari Patasnatha Maryadit, Pune vs. Income Taxofficer, Ward 14(5), Pune

In the result, the appeal of the assessee is allowed

ITA 348/PUN/2024[2018-19]Status: DisposedITAT Pune04 Jun 2024AY 2018-19

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

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde
Section 143(1)(a)Section 143(2)Section 143(3)Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…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.348/PUN/2024 धििाारण वर्ा / Assessment Year : 2018-19 Indapur Taluka Prathmik Income Tax Officer, Shikshakanchi Sahakari Ward – 14(5), Pune Patasnatha Maryadit, Vs. At Post – Indapur, Tal.-Indapur, Dist.-Pune – 413106 Maharashtra PAN : AAAAI1014K अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Pramod S. Shingte Department by : Shri Ramnath P. Murkunde Date of hearing : 21-05-2024 Date of 04-06-2024…

Talegaon Nagari Sahakari Patsanstha Limited, Pune vs. Income Tax Officer Ward-9(3), Pune

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

ITA 743/PUN/2024[2020-21]Status: DisposedITAT Pune03 Jun 2024AY 2020-21

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita No.743/Pun/2024 "नधा"रण वष" Assessment Year : 2020-21 Talegaon Nagari Sahakari Vs. Ito, Ward-9(3), Patsanstha Limited, Pune Bajar Peth, Talegaon Dabhade, Tal. Maval, Dist. Pune 410506 Maharashtra Pan : Aabat3160G Appellant Respondent

For Appellant: NoneFor Respondent: Shri Sourabh Nayak
Section 143(3)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.743/PUN/2024 "नधा"रण वष" Assessment Year : 2020-21 Talegaon Nagari Sahakari Vs. ITO, Ward-9(3), Patsanstha Limited, Pune Bajar Peth, Talegaon Dabhade, Tal. Maval, Dist. Pune 410506 Maharashtra PAN : AABAT3160G Appellant Respondent Assessee by : None Revenue by : Shri Sourabh Nayak Date of hearing : 03.06.2024 Date of pronouncement : 03.06.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the orde…

Shri Hariom Nagari Sahakari Patsanstha Maryadit, Nashik vs. Income Tax Officer Ward-1(1), Nashik

In the result, both the appeals filed by the assessee are allowed

ITA 680/PUN/2024[2020-21]Status: DisposedITAT Pune03 Jun 2024AY 2020-21

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.679 & 680/Pun/2024 "नधा"रण वष" Assessment Years : 2018-19 & 2020-21

For Respondent: Shri Shanshank Deogadkar
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.679 & 680/PUN/2024 "नधा"रण वष" Assessment Years : 2018-19 & 2020-21 Shri Hariom Nagari Sahakari Vs. ITO, Ward-1(1), Patsanstha Maryadit, Nashik 1, Malegaon Road, Satana, Nashik 423 301 Maharashtra PAN : AAAJH0183R Appellant Respondent Assessee by Shri Pramod Shingte : Revenue by : Shri Shanshank Deogadkar Date of hearing : 03.06.2024 Date of pronouncement : 03.06.2024 आदेश / ORDER PER BENCH: These two appeals filed by the assessee are direct…

Shri Hariom Nagari Sahakari Patsanstha Maryadit, Nashik vs. Income Tax Officer Ward-1(1), Nashik

In the result, both the appeals filed by the assessee are allowed

ITA 679/PUN/2024[2018-19]Status: DisposedITAT Pune03 Jun 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.679 & 680/Pun/2024 "नधा"रण वष" Assessment Years : 2018-19 & 2020-21

For Respondent: Shri Shanshank Deogadkar
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.679 & 680/PUN/2024 "नधा"रण वष" Assessment Years : 2018-19 & 2020-21 Shri Hariom Nagari Sahakari Vs. ITO, Ward-1(1), Patsanstha Maryadit, Nashik 1, Malegaon Road, Satana, Nashik 423 301 Maharashtra PAN : AAAJH0183R Appellant Respondent Assessee by Shri Pramod Shingte : Revenue by : Shri Shanshank Deogadkar Date of hearing : 03.06.2024 Date of pronouncement : 03.06.2024 आदेश / ORDER PER BENCH: These two appeals filed by the assessee are direct…

Paisafund Gramin Bigar Steti Sahakari Pat Sanstha Maryadit Surli, Satara vs. ITO Ward 1, Satara

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

ITA 749/PUN/2024[2018-19]Status: DisposedITAT Pune31 May 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita No.749/Pun/2024 "नधा"रण वष" Assessment Year : 2018-19 Paisafund Gramin Bigar Sheti Vs. Ito, Ward-1, Sahakari Pat Sanstha Maryadit Satara Surli, At Post Surli, Karad, Satara – 415 110 Maharashtra Pan : Aagap3077R Appellant Respondent

For Appellant: Shri Kishor PhadkeFor Respondent: Shri R.Y. Balawade
Section 143(3)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.749/PUN/2024 "नधा"रण वष" Assessment Year : 2018-19 Paisafund Gramin Bigar Sheti Vs. ITO, Ward-1, Sahakari Pat Sanstha Maryadit Satara Surli, At Post Surli, Karad, Satara – 415 110 Maharashtra PAN : AAGAP3077R Appellant Respondent Assessee by : Shri Kishor Phadke Revenue by : Shri R.Y. Balawade Date of hearing : 31.05.2024 Date of pronouncement 31.05.2024 : आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed a…