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.

Which sections of the Income Tax Act does Tumkur Merchants Souharda Credit Co-op. 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 56, Section 250.

Tumkur Merchants Souharda Credit Co-op. Ltd. v. ITO (55 Taxmann.com 447)

Q: How many judgments cite Tumkur Merchants Souharda Credit Co-op. Ltd. v. ITO?

267 judgments on BharatTax cite Tumkur Merchants Souharda Credit Co-op. Ltd. v. ITO (55 Taxmann.com 447), spanning 2015 to 2026.

Sullia Taluk Women'S Multi Purpose Co-Operative Society Limited, Sullia vs. Income Tax Officer, Ward-1, Puttur

ITA 322/BANG/2024[2017-18]Status: DisposedITAT Bangalore29 Apr 2024AY 2017-18

Bench: Smt. Beena Pillai & Shri Waseem Ahmedassessment Year : 2017-18

For Appellant: Shri Abhijit Bapu, Advocate

Section 142(1)Section 143(1)Section 143(2)Section 250Section 56Section 57Section 80PSection 80P(1)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC-‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year : 2017-18 M/s. Sullia Taluk Women’s Multipurpose Co- The Income-tax operative Society Ltd., Officer, Subrahmanya, Ward – 1, Sullia – 574 238. Puttur. Vs. Karnataka. PAN: AABAS3949J APPELLANT RESPONDENT Assessee by : Shri Abhijit Bapu, Advocate : Shri Ganesh R Ghale, Advocate – Revenue by Standing Counsel for Department Date of Hearing : 17-04-2024 Date of Pronouncement : 29-04-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of…

Income Tax Officer Ward 2(1) Kolhapur, Kolhapur vs. Kolhapur Zilha Madhyamik Shikshan Sevkanchi Sahakari Pat Sanstha, Kolhapur

ITA 30/PUN/2024[2020-21]Status: DisposedITAT Pune24 Apr 2024AY 2020-21

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Shri Pramod S. ShingateFor Respondent: Shri Keyur Patel, CIT-DR &

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE [THROUGH VIRTUAL HEARING] BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.Nos.29 & 30/PUN./2024 [E-APPEALS] Assessment Years 2018-2019 & 2020-2021 Kolhapur Zilha Madhyamik The Income Tax Officer, Shikshan Sevkanchi Sahakari Ward-2(1), 31 C/2, Pat Sanstha, 534/KH, E-Ward, E-Ward, Aayakar Bhavan, vs. Mahalaxmi Center, Vyapari Tarabai Park, KOLHAPUR. Peth, Shahupuri, KOLHAPUR. Maharashtra. PIN-416003. PIN – 416001. Maharashtra. (Appellant) (Respondent) For Revenue : Shri Keyur Patel, CIT-DR & Shri Ramnath P M…

Income Tax Officer Ward 2(1), Kolhapur vs. Kolhapur Zilha Madhyamik Shikshan Sevkanchi Sahakari Pat Sanstha, Kolhapur

ITA 29/PUN/2024[2018-19]Status: DisposedITAT Pune24 Apr 2024AY 2018-19

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Shri Pramod S. ShingateFor Respondent: Shri Keyur Patel, CIT-DR &

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE [THROUGH VIRTUAL HEARING] BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.Nos.29 & 30/PUN./2024 [E-APPEALS] Assessment Years 2018-2019 & 2020-2021 Kolhapur Zilha Madhyamik The Income Tax Officer, Shikshan Sevkanchi Sahakari Ward-2(1), 31 C/2, Pat Sanstha, 534/KH, E-Ward, E-Ward, Aayakar Bhavan, vs. Mahalaxmi Center, Vyapari Tarabai Park, KOLHAPUR. Peth, Shahupuri, KOLHAPUR. Maharashtra. PIN-416003. PIN – 416001. Maharashtra. (Appellant) (Respondent) For Revenue : Shri Keyur Patel, CIT-DR & Shri Ramnath P M…

Basaveshwarangara Coopera, Bangalore vs. Income Tax Officer, Ward-6(2)(1), Bengaluru

In the result, appeals of the assessee are partly allowed for statistical purposes

ITA 333/BANG/2024[2018-19]Status: DisposedITAT Bangalore23 Apr 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Ms. Lakshmi S., A.RFor Respondent: Shri V. Parithivel, D.R

Section 250Section 56Section 57Section 80P(1)Section 80P(2)(a)Section 80P(2)(d)

…ITA Nos.329 to 333/Bang/2024 Basaveshwaranagara Coopera, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.329 to 333/Bang/2024 Assessment Years: 2011-12 to 2013-14, 2017-18 & 2018-19 respectively Basaveshwaranagara Coopera No.159/J, 4th Main Road 3rd Stage, 3rd Block ITO Basaveshwaranagar Vs. Ward-6(2)(4) Bangalore 560 079 Bangalore PAN NO : AAAJB0390C APPELLANT RESPONDENT Appellant by : Ms. Lakshmi S., A.R. Respondent by : Shri V. Parithivel, D.R. Date of Hearing : 23.04.2024 Date of Pronoun…

Basaveshwarangara Coopera, Bangalore vs. Income Tax Officer, Ward-6(2)(1), Bengaluru

In the result, appeals of the assessee are partly allowed for statistical purposes

ITA 332/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Apr 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Ms. Lakshmi S., A.RFor Respondent: Shri V. Parithivel, D.R

Section 250Section 56Section 57Section 80P(1)Section 80P(2)(a)Section 80P(2)(d)

…ITA Nos.329 to 333/Bang/2024 Basaveshwaranagara Coopera, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.329 to 333/Bang/2024 Assessment Years: 2011-12 to 2013-14, 2017-18 & 2018-19 respectively Basaveshwaranagara Coopera No.159/J, 4th Main Road 3rd Stage, 3rd Block ITO Basaveshwaranagar Vs. Ward-6(2)(4) Bangalore 560 079 Bangalore PAN NO : AAAJB0390C APPELLANT RESPONDENT Appellant by : Ms. Lakshmi S., A.R. Respondent by : Shri V. Parithivel, D.R. Date of Hearing : 23.04.2024 Date of Pronoun…

Basaveshwarangara Coopera, Bangalore vs. Income Tax Officer, Ward-6(2)(1), Bengaluru

In the result, appeals of the assessee are partly allowed for statistical purposes

ITA 331/BANG/2024[2013-14]Status: DisposedITAT Bangalore23 Apr 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Ms. Lakshmi S., A.RFor Respondent: Shri V. Parithivel, D.R

Section 250Section 56Section 57Section 80P(1)Section 80P(2)(a)Section 80P(2)(d)

…ITA Nos.329 to 333/Bang/2024 Basaveshwaranagara Coopera, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.329 to 333/Bang/2024 Assessment Years: 2011-12 to 2013-14, 2017-18 & 2018-19 respectively Basaveshwaranagara Coopera No.159/J, 4th Main Road 3rd Stage, 3rd Block ITO Basaveshwaranagar Vs. Ward-6(2)(4) Bangalore 560 079 Bangalore PAN NO : AAAJB0390C APPELLANT RESPONDENT Appellant by : Ms. Lakshmi S., A.R. Respondent by : Shri V. Parithivel, D.R. Date of Hearing : 23.04.2024 Date of Pronoun…

Basaveshwarangara Coopera, Bangalore vs. Income Tax Officer, Ward-6(2)(1), Bengaluru

ITA 330/BANG/2024[2012-13]Status: DisposedITAT Bangalore23 Apr 2024AY 2012-13

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Ms. Lakshmi S., A.RFor Respondent: Shri V. Parithivel, D.R

Section 250Section 56Section 57Section 80P(1)Section 80P(2)(a)Section 80P(2)(d)

…ITA Nos.329 to 333/Bang/2024 Basaveshwaranagara Coopera, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.329 to 333/Bang/2024 Assessment Years: 2011-12 to 2013-14, 2017-18 & 2018-19 respectively Basaveshwaranagara Coopera No.159/J, 4th Main Road 3rd Stage, 3rd Block Basaveshwaranagar Bangalore 560 079 PAN NO : AAAJB0390C APPELLANT Appellant by : Ms. Lakshmi S., A.R. Respondent by : Shri V. Parithivel, D.R. Date of Hearing : 23.04.2024 Date of Pronouncement: 23.04.2024 ORDER PER BENCH: All these appea…

Basaveshwarangara Coopera, Bangalore vs. Income Tax Officer, Ward-6(2)(1), Bengaluru

In the result, appeals of the assessee are partly allowed for statistical purposes

ITA 329/BANG/2024[2011-12]Status: DisposedITAT Bangalore23 Apr 2024AY 2011-12

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Ms. Lakshmi S., A.RFor Respondent: Shri V. Parithivel, D.R

Section 250Section 56Section 57Section 80P(1)Section 80P(2)(a)Section 80P(2)(d)

…ITA Nos.329 to 333/Bang/2024 Basaveshwaranagara Coopera, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.329 to 333/Bang/2024 Assessment Years: 2011-12 to 2013-14, 2017-18 & 2018-19 respectively Basaveshwaranagara Coopera No.159/J, 4th Main Road 3rd Stage, 3rd Block ITO Basaveshwaranagar Vs. Ward-6(2)(4) Bangalore 560 079 Bangalore PAN NO : AAAJB0390C APPELLANT RESPONDENT Appellant by : Ms. Lakshmi S., A.R. Respondent by : Shri V. Parithivel, D.R. Date of Hearing : 23.04.2024 Date of Pronoun…

Shree Channamaleshwara Credit Co Operative Society Ltd., Kalaburagi vs. Income Tax Officer, Ward-3, Kalaburagi

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

ITA 204/BANG/2024[2020-21]Status: DisposedITAT Bangalore22 Apr 2024AY 2020-21

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

For Appellant: Ms. Lakshmi S., AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel

Section 28Section 56Section 80PSection 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 Shree Channamaleshwara Credit Vs. The Income Tax Officer, Co-operative Society Ltd., Ward 3, Opp. Ram Mandir, Kalaburagi. Main Road, Shahabazar, Kalaburagi – 585 103. PAN : AAETS 6333E APPELLANT RESPONDENT Appellant by : Ms. Lakshmi S., Advocate Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 03.04.2024 Date of Pronouncement : 22.04.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by th…

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

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 1102/BANG/2023[2018-19]Status: DisposedITAT Bangalore22 Mar 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2018-19

For Appellant: Ms. Lakshmi .S, AdvocateFor Respondent: Shri Subramanian .S, JCIT DR

Section 143(2)Section 250Section 80PSection 80P(1)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2018-19 M/s. Primary Agricultural Credit Co- The Income Tax operative Society Ltd. Officer, Nidle, Ward – 1, 1, Nidle, Puttur. Belthangady – 574 216. Vs. PAN: AAAAN3309E APPELLANT RESPONDENT Assessee by : Ms. Lakshmi .S, Advocate Revenue by : Shri Subramanian .S, JCIT DR Date of Hearing : 01-02-2024 Date of Pronouncement : 22-03-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of order passed by the NFAC, Delhi dated 30.11.20…

Reserve Bank Cooperative Society Ltd., Jaipur vs. ITO, Ward-6(2), Jaipur

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

ITA 10/JPR/2024[2020-21]Status: DisposedITAT Jaipur05 Mar 2024AY 2020-21

Bench: Sh. Sandep Gosain & Dr. M. L. Meena

For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. A. S. Nehra, Addl. CIT

Section 56Section 80PSection 80P(1)Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCHES, “A”JAIPUR BEFORE SH. SANDEP GOSAIN, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. No. 10/JPR/2024 Assessment Year: 2020-21 Reserve Bank Cooperative Vs. Income Tax Officer, Society Ltd., C/o RBI Building, Ward -6(2), Jaipur Rambagh Circle, Tonk Road, Jaipur 302015, Raj. [PAN:AAATR5829A] (Respondent) (Appellant Appellant by : Sh. P. C. Parwal, C.A. Respondent by : Sh. A. S. Nehra, Addl. CIT Date of Hearing : 14.02.2024 Date of Pronouncement : 05.03.2024 ORDER Per Dr. M. L. Meena, AM: The captioned appeal has been filed by the assessee agai…

Karmaveer Bhaurao Patil Nagari Sahakari Patsanstha Maryadit, Hadapsar Pune vs. Income Tax Officer, Ward 14 (1) Pune, Pune

Appeals of the assessee are ALLOWED

ITA 1046/PUN/2023[2020-21]Status: DisposedITAT Pune21 Feb 2024AY 2020-21

Bench: Hon’Ble Partha Sarathi Choudhury & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 1045 & 1046/Pun/2023 निर्धारण वषा / Assessment Year : 2018-19 & 2020-21 Karmaveer Bhaurao Patil Nagari Sahakari Patsanstha Maryadit Sr No. 14, Satyaraj Complex, Hadapsar, Pune-411028 Pan: Aaaak3735D . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Pramod Shingte [‘Ld. AR’]For Respondent: Mr Gaurav Singh [‘Ld. DR’]

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

…॥ आयकर अपीलीय न्यायाधिकरण, पुणे ‘एस.एम.स .’ न्यायपीठ, पुणे में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘SMC’ BENCH, PUNE BEFORE HON’BLE PARTHA SARATHI CHOUDHURY, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No. 1045 & 1046/PUN/2023 निर्धारण वषा / Assessment Year : 2018-19 & 2020-21 Karmaveer Bhaurao Patil Nagari Sahakari Patsanstha Maryadit Sr No. 14, Satyaraj Complex, Hadapsar, Pune-411028 PAN: AAAAK3735D . . . . . . . अपीलार्थी / Appellant बिधम / V/s Income Tax Officer, Ward-14(1), Pune . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Mr Pramo…

Karmaveer Bhaurao Patil Nagari Sahakari Patsanstha Maryadit, Hadapsar Pune vs. Income Tax Officer, Ward 14 (1) Pune, Pune

Appeals of the assessee are ALLOWED

ITA 1045/PUN/2023[2018-19]Status: DisposedITAT Pune21 Feb 2024AY 2018-19

Bench: Hon’Ble Partha Sarathi Choudhury & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 1045 & 1046/Pun/2023 निर्धारण वषा / Assessment Year : 2018-19 & 2020-21 Karmaveer Bhaurao Patil Nagari Sahakari Patsanstha Maryadit Sr No. 14, Satyaraj Complex, Hadapsar, Pune-411028 Pan: Aaaak3735D . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Pramod Shingte [‘Ld. AR’]For Respondent: Mr Gaurav Singh [‘Ld. DR’]

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

…॥ आयकर अपीलीय न्यायाधिकरण, पुणे ‘एस.एम.स .’ न्यायपीठ, पुणे में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘SMC’ BENCH, PUNE BEFORE HON’BLE PARTHA SARATHI CHOUDHURY, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No. 1045 & 1046/PUN/2023 निर्धारण वषा / Assessment Year : 2018-19 & 2020-21 Karmaveer Bhaurao Patil Nagari Sahakari Patsanstha Maryadit Sr No. 14, Satyaraj Complex, Hadapsar, Pune-411028 PAN: AAAAK3735D . . . . . . . अपीलार्थी / Appellant बिधम / V/s Income Tax Officer, Ward-14(1), Pune . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Mr Pramo…

Konkan Education Soc. Sevaksahakari Patpedhi Ltd, Raigarh vs. Income Tax Officer, Ward-3, Panvel

The appeals of the assessee are ALLOWED

ITA 47/PUN/2024[2020-21]Status: DisposedITAT Pune20 Feb 2024AY 2020-21

Bench: Hon’Ble Partha Sarathi Choudhury & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 046 & 047/Pun/2024 निर्धारण वषा / Assessment Year : 2018-19 & 2020-21

For Appellant: Mr Giteesh Kalyani through virtual [‘Ld. AR’]For Respondent: Mr Gaurav Singh [‘Ld. DR’]

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

…॥ आयकर अपीलीय न्यायाधिकरण, पुणे ‘एस.एम.स .’ न्यायपीठ, पुणे में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘SMC’ BENCH, PUNE BEFORE HON’BLE PARTHA SARATHI CHOUDHURY, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No. 046 & 047/PUN/2024 निर्धारण वषा / Assessment Year : 2018-19 & 2020-21 Konkan Education Society Sevak Sahakari Patpedhi Ltd. Flat No. 3, Chinmay Apt., Braman Ali, Alibag, Raigarh. Raigad-402201 PAN: AAAAK4098F . . . . . . . अपीलार्थी / Appellant बिधम / V/s Income Tax Officer, Ward-(3), Panvel . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by…

Konkan Education Soc. Sevakshakari Patpedhi Ltd, Raigarh vs. Income Tax Officer, Ward-3, Panvel

The appeals of the assessee are ALLOWED

ITA 46/PUN/2024[2018-19]Status: DisposedITAT Pune20 Feb 2024AY 2018-19

Bench: Hon’Ble Partha Sarathi Choudhury & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 046 & 047/Pun/2024 निर्धारण वषा / Assessment Year : 2018-19 & 2020-21

For Appellant: Mr Giteesh Kalyani through virtual [‘Ld. AR’]For Respondent: Mr Gaurav Singh [‘Ld. DR’]

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

…॥ आयकर अपीलीय न्यायाधिकरण, पुणे ‘एस.एम.स .’ न्यायपीठ, पुणे में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘SMC’ BENCH, PUNE BEFORE HON’BLE PARTHA SARATHI CHOUDHURY, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No. 046 & 047/PUN/2024 निर्धारण वषा / Assessment Year : 2018-19 & 2020-21 Konkan Education Society Sevak Sahakari Patpedhi Ltd. Flat No. 3, Chinmay Apt., Braman Ali, Alibag, Raigarh. Raigad-402201 PAN: AAAAK4098F . . . . . . . अपीलार्थी / Appellant बिधम / V/s Income Tax Officer, Ward-(3), Panvel . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by…

Vittal Grameena Sahakari Bank Niyamitha, Vittal vs. Income-Tax Officer, Ward-2(5), Mangaluru

ITA 895/BANG/2023[2017-18]Status: DisposedITAT Bangalore06 Feb 2024AY 2017-18

Bench: Shri George George K. & Shri Chandra Poojariassessment Year: 2017-18 Vittal Grameena Sahakari Bank Niyamitha F.F. 94, Palace Road Vittal Bantwal Taluk Ito Vs. Vittal 574 222 Ward-2(5) Karnataka Mangaluru Pan No.Aaava1252A Assessee Respondent Assessee By : Ms. Harsha J., A.R. Revenue By : Shri Parithivel, D.R. Date Of Hearing : 06.02.2024 Date Of Pronouncement : 06.02.2024 O R D E R Per Chandra Poojari: This Appeal By Assessee Is Directed Against Order Of Nfac For The Assessment Year 2017-18 Dated 12.9.2023 Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”). The Assessee Has Raised Following Grounds Of Appeal: 1. “The Order Of The Learned Commissioner Passed Under Section 250 Of The Act Is Opposed To Law, Equity, Weight Of Evidence, Probabilities & The Facts & Circumstances In The Appellant'S Case. 2. The Appellant Denies To Be Assessed To Tax On Total Income As Determined By The Learr.Ad Ao Of Rs. 2,52,38,729/- As Against The Total Income Reported By The Appellant Of Rs. Nil On The Facts & Circumstances Of The Case.

For Appellant: Ms. Harsha J., A.RFor Respondent: Shri Parithivel, D.R

Section 250Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…ITA No.895/Bang/2023 Vittal Grameena Sahakari Bank Niyamitha, Vittal IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: 2017-18 Vittal Grameena Sahakari Bank Niyamitha F.F. 94, Palace Road Vittal Bantwal Taluk ITO Vs. Vittal 574 222 Ward-2(5) Karnataka Mangaluru PAN NO.AAAVA1252A ASSESSEE RESPONDENT Assessee by : Ms. Harsha J., A.R. Revenue by : Shri Parithivel, D.R. Date of Hearing : 06.02.2024 Date of Pronouncement : 06.02.2024 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by asse…

M/S. Ubaradka Mithur Primary Agricultural Credit Co-Operative Society Ltd., Sullia vs. Income-Tax Officer, Ward-1, Puttur

ITA 1015/BANG/2023[2017-18]Status: DisposedITAT Bangalore19 Jan 2024AY 2017-18

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

Section 143(1)Section 143(2)Section 143(3)Section 80PSection 80P(1)Section 80P(2)(d)Section 8O

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC - 'C' BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA No. 1015/Bang/2023 Assessment Year : 2017-18 M/s. Ubaradka Mithur Primary Agricultural Credit Co-operative Society Ltd., 01 Ubaradka Mithur, Sullia 574 248, Karnataka. PAN: AAAAU0546J APPELLANT Assessee by Vs. The Income Tax Officer, Ward – 1, Puttur. RESPONDENT Shri Shreehari Kutsa, Advocate Revenue by Shri Ganesh R Ghale, Standing Counsel for Dept. Date of Hearing : 04-01-2024 Date of Pronouncement : 19-01-2024 ORDER PER MADHUMITA ROY, JUDICIAL MEMBER The in…

Kolhapur District Central Co-Op Bank Kanista Sevakanchi Sahakar Pat Sanstha Ltd, Pune vs. Income Tax Office, Ward-2(1), Pune, Kolhapur

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

ITA 1365/PUN/2023[2018-19]Status: DisposedITAT Pune01 Jan 2024AY 2018-19

Bench: SHRI INTURI RAMA RAO (Accountant Member)

For Appellant: NoneFor Respondent: Shri Uma Shankar Prasad

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 आयकर अपील सं. / ITA No.1365/PUN/2023 िनधा"रण वष" / Assessment Year : 2018-19 Kolhapur District Central Vs. ITO, Ward-2(1), Co-op. Bank Kanista Kolhapur. Sevakanchi Sahakar Pat Sanstha Ltd., 1092, E Ward, Shahupuri, Dist. Kolhapur- 416001. PAN : AAAAK2427L Appellant Respondent Assessee by : None Revenue by : Shri Uma Shankar Prasad Date of hearing : 01.01.2024 Date of pronouncement : 01.01.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of the Nat…

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

ITA 659/BANG/2023[2017-18]Status: DisposedITAT Bangalore30 Nov 2023AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Ms. Harsha J, C.A [Instructed by Sri SrihariFor Respondent: Shri Parithivel, JCIT (DR)

Section 234BSection 250Section 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 : 2017-18 Primary Agricultural Credit Co- 1. The Income Tax Officer, Vs. operative Society Ltd., Ward-1, Nidle 1, Nidle, Puttur. Belthangady-574216. PAN : AAAAN 3309 E APPELLANT RESPONDENT Assessee by : Ms. Harsha J, C.A [Instructed by Sri Srihari Kutsa, Advocate] Revenue by : Shri Parithivel, JCIT (DR) Date of hearing : 28.11.2023 Date of : 30.11.2023 Pronouncement O R D E R Per Laxmi Prasad Sahu, Accountant Member :- This appeal filed by the ass…

The Dhamai Cooperative Agriculture Service Society Limited, Hoshiarpur vs. Income Tax Officer, Hoshiarpur

In the result, the appeals filed by the appellant are allowed and the order(s) of the Kerala High Court and other authorities to the contrary are set aside

ITA 273/ASR/2023[2017-18]Status: DisposedITAT Amritsar09 Nov 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.273/Asr/2023 Assessment Year: 2017-18

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

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.273/Asr/2023 Assessment Year: 2017-18 The Dhamai Cooperative Vs. ITO Agriculture Service Society Ltd. Hoshiarpur. VPO Dhamai Garshankar, Hoshiarpur. [PAN: -AACAT8630J] (Appellant) (Respondent) Appellant by Sh. J. S. Bhasin, Adv. Respondent by Smt. Ratinder Kaur, Sr. DR Date of Hearing 06.11.2023 Date of Pronouncement 09.11.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the order of the ld. Commissioner of Incom…

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

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

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Konkan Education Soc. Sevakshakari Patpedhi Ltd, Raigarh vs. Income Tax Officer, Ward-3, Panvel

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M/S. Ubaradka Mithur Primary Agricultural Credit Co-Operative Society Ltd., Sullia vs. Income-Tax Officer, Ward-1, Puttur

Kolhapur District Central Co-Op Bank Kanista Sevakanchi Sahakar Pat Sanstha Ltd, Pune vs. Income Tax Office, Ward-2(1), Pune, Kolhapur

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

The Dhamai Cooperative Agriculture Service Society Limited, Hoshiarpur vs. Income Tax Officer, Hoshiarpur