Which sections of the Income Tax Act does Tumkur Merchants Souharda Credit Cooperative Ltd. v. ITO come up under?

It is most often cited in judgments turning on Section 80P(2)(a)(i), Section 80P(2)(d), Section 143(3), Section 56, Section 80P, Section 80P(4).

Tumkur Merchants Souharda Credit Cooperative Ltd. v. ITO

Q: How many judgments cite Tumkur Merchants Souharda Credit Cooperative Ltd. v. ITO?

527 judgments on BharatTax cite Tumkur Merchants Souharda Credit Cooperative Ltd. v. ITO (230 Taxmann 309), spanning 2015 to 2026.

230 Taxmann 309High Court2015#123 most cited

What is Tumkur Merchants Souharda Credit Cooperative Ltd. v. ITO authority for?

A cooperative society is eligible for deduction under Section 80P(2)(a)(i) if it is engaged in cooperative activities. It also clarifies the allowability of deduction under Section 80P(2)(d) for interest income received from investments made in cooperative banks, after duly considering the Supreme Court's decision in Totgars Co-operative Sale Society Ltd.

527

judgments rely on this decision, according to BharatTax’s citation analysis of 371,887 Indian tax judgments — from 2015 to 2026.

Also referred to as

Tumkur Merchants Souharda Credit Cooperative Ltd. v. ITO · Section 80P · Section 80P(2)(a)(i) · Section 80P(2)(d) · cooperative society deduction · interest from co-operative bank · Totgars Co-operative Sale Society Ltd. · non-cooperative activities · deduction on investments · scope of Section 80P · Section 80P(4)

Also reported as

230 Taxmann.com 309

Sections most often in play

Section 80P(2)(a)(i)Section 80P(2)(d)Section 143(3)Section 56 Section 80P Section 80P(4)Section 144B Section 263

Issues it is cited on

section 80(p)(2)(d)section 80p(2)(a)(iii)section 80p(2)(a)section 80p(2)(a)(i)section 80p(1)section 80p(2)(d)section 80p(2)revision u/s 263 assessment order erroneous section 80p(4)section 80p malabar industrial

Judgments citing Tumkur Merchants Souharda Credit Cooperative Ltd. v. ITO

M/S. Bhavasar Kshatriya Co-Operative Credit Society Limited, Hubballi vs. Income Tax Officer Ward-1(1), Hubballi

In the result, all the three appeals filed by assessee stands allowed for statistical purposes

ITA 582/BANG/2022[2017-18]Status: DisposedITAT Bangalore19 Oct 2022AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Appeal No. Appellant Respondent Year The Income-Tax

For Appellant: Smt. Pratibha, Advocate

Section 56Section 57Section 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 Appeal No. Appellant Respondent Year The Income-tax ITA No. Officer, M/s. Bhavasar 2015-16 581/Bang/2022 Ward -3(3), Kshtriya Co- operative Credit Hubballi. Society Ltd., The Income-tax ITA No. Radhakrishna Officer, 2017-18 582/Bang/2022 Galli, Ward – 1(1), Durgad Bail, Hubballi. Hubballi – 580 The Assistant 020. Director of ITA No. PAN: Income Tax, 2019-20 583/Bang/2022 AAAJB0915D CPC, Bengaluru. Assessee by : Smt. Pratibha, Advocate : Smt. Priyadarshini Re…

M/S. Bhavasar Kshatriya Co-Operative Credit Society Limited, Hubballi vs. Income Tax Officer Ward-3(3), Hubballi

In the result, all the three appeals filed by assessee stands allowed for statistical purposes

ITA 581/BANG/2022[2015-16]Status: DisposedITAT Bangalore19 Oct 2022AY 2015-16

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Appeal No. Appellant Respondent Year The Income-Tax

For Appellant: Smt. Pratibha, Advocate

Section 56Section 57Section 80PSection 80P(2)(a)Section 80P(2)(d)

Utkranti Nagari Sahakari Patsanstha Maryadit, Post: Jarud, Warud vs. ITO Ward 5, Amravati

In the result, the appeal is allowed

ITA 183/NAG/2021[2014-2015]Status: DisposedITAT Nagpur18 Oct 2022AY 2014-2015

Bench: Shri R.S. Syal

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

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, NAGPUR (AT e-Court, PUNE) BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. /ITA No.183/NAG/2021 "नधा"रण वष" / Assessment Year : 2014-15 Utkranti Nagari Sahakari Vs. ITO, Ward-5, Patsanstha Maryadit, Amravati Post Jarud, Warud, Amravati – 444906, Maharashtra PAN : AAAAU3885G Appellant Respondent Assessee by Shri Naresh Jakhotai Revenue by Shri Kailash G. Kanojiya Date of hearing 17-10--2022 Date of pronouncement 18-10-2022 आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the order dated 30-09-2021 passed by the National Faceless Appea…

Nagpur Griha Nirman & Shetrvikas Mandal Karmachari Sahakari Pat Sanstha, Nagpur vs. Income Tax Officer, Ward1(3), Nagpur

In the result, the appeal is allowed

ITA 121/NAG/2021[2017-18]Status: DisposedITAT Nagpur18 Oct 2022AY 2017-18

Bench: Shri R.S. Syalआयकर अपील सं. /Ita No.121/Nag/2021 "नधा"रण वष" / Assessment Year : 2017-18

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

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, NAGPUR (AT e-Court, PUNE) BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. /ITA No.121/NAG/2021 "नधा"रण वष" / Assessment Year : 2017-18 Nagpur Griha Nirman & Vs. ITO, Ward-1(3), Shetrvikas Mandal Karmachari Nagpur Sahakari Patsanstha, Mhada Bhawan, Near New Aamdar Niwas, Civil Lines, Nagpur 440 001 Maharashtra PAN : AAAAN6378H Appellant Respondent Assessee by Shri K.P. Dewani Revenue by Shri G.J. Ninawe Date of hearing 17-10--2022 Date of pronouncement 18-10-2022 आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the order dated 01-09-20…

Vijay Gramin Bigarseti Sah Patsanstha Maryadit, Satara, Phaltan vs. Principal Commissioner of Income-Tax -3, Pune

Appeal is allowed in above terms

ITA 201/PUN/2022[2017-18]Status: DisposedITAT Pune10 Oct 2022AY 2017-18

Bench: Shri S.S.Godara, Jm & Shri G.D. Padmahshali, Am आयकर अपील सं. / Ita No.201/Pun/2022 धनधाारण वषा / Assessment Year : 2017-18

For Appellant: Shri M.K.KulkarniFor Respondent: Shri Sardar Singh Meena

Section 143(3)Section 263Section 80PSection 80P(2)(d)

…t income of Rs.60,14,656/- derived from deposits made in co-operative banks as eligible for section 80P deduction. Mr. Meena quotes Totgar Co-operative Sale Society Ltd., V/s. ITO 322 ITR 283 (SC) and Tumkar Merchants Souharda Credit co-operative Ltd. V/s ITO 230 Taxmann.com 309 (Karnataka) in support of the PCIT’s revision directions. 3. It is this backdrop of facts that both the learned representative have vehemently argued their cases before us regarding the impugned section 80P deduction. It further emerges that the very issue had arisen in ITA No.1249/PN/18 decided on 07.01.2022 Rena Saha SSK Ltd. V/s CIT w…

Kolhapur Sahakari Majur and Hamal Sanstha Maryadit, Kolhapur vs. Income-Tax Officer, Ward - 2 (1), Kolhapur

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

ITA 1138/PUN/2019[2013-14]Status: DisposedITAT Pune08 Sept 2022AY 2013-14

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1138/Pun/2019 िनधा"रण वष" / Assessment Year: 2013-14 Kolhapur Sahakari Majur Vs. Ito, Ward- 2(1) & Hamal Sanstha Kolhapur. Maryadit, Masjid Complex, 2Nd Floor, Office No.14, Hamal Bhavan, 439-E Ward, Station Road, Shahupuri, Kolhapur- 416001. Pan : Aaaap0326R Appellant Respondent Assessee By : None Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 05.09.2022 Date Of Pronouncement : 08.09.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 2, Kolhapur [‘The Cit(A)’] Dated 25.04.2019 For The Assessment Year 2013-14. 2. The Appellant Raised The Following Grounds Of Appeal :- “1) On The Facts & Circumstances Of The Case & In Law & By Order Of The Hon'Ble Tribunal 'A' Bench Pune In Ita No. 486/Pun/2012 For A. Y. 2012-13 Which Decision Was Rendered In Favour Of The Assessee Now The Issue Is A 'Covered' In Favour Of The Assessee. Following The Hon'Ble Tribunal Order (Supra) The Deduction Of 82,78,245/- Be Allowed To The Appellant.

For Appellant: NoneFor Respondent: Shri Ramnath P. Murkunde

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1138/PUN/2019 िनधा"रण वष" / Assessment Year: 2013-14 Kolhapur Sahakari Majur Vs. ITO, Ward- 2(1), and Hamal Sanstha Kolhapur. Maryadit, Masjid Complex, 2nd Floor, Office No.14, Hamal Bhavan, 439-E Ward, Station Road, Shahupuri, Kolhapur- 416001. PAN : AAAAP0326R Appellant Respondent Assessee by : None Revenue by : Shri Ramnath P. Murkunde Date of hearing : 05.09.2022 Date of pronouncement : 08.09.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: This is a…

Ratnadeep Sahakari Nagari Patpedhi Maryadit, Shahada vs. Income Tax Officer Dhule, Dhule

In the result, the appeal is allowed

ITA 388/PUN/2022[2017-18]Status: DisposedITAT Pune01 Sept 2022AY 2017-18

Bench: Shri R.S. Syalआयकर अपील सं. / Ita No.388/Pun/2022 "नधा"रण वष" / Assessment Year : 2017-18

Section 250Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. / ITA No.388/PUN/2022 "नधा"रण वष" / Assessment Year : 2017-18 Ratnadeep Sahakari Nagari ITO, Patpedhi Maryadit, Vs. Ward - 2, Near Old Naik High School, Dhule At Post Shahada, Dist. Nadurbar Maharashtra 425 409 PAN : AAALR0241E (Appellant) Respondent) Appellant by None Respondent by Shri Ramnath P. Murkunde Date of hearing 01-09-2022 Date of pronouncement 01-09-2022 आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the order passed by the National Faceless Appeal Centr…

State Bank of India Employees Co-Op Cr Soc, Pune vs. Income-Tax Officer, Ward 7(1), Pune

In the result, the appeal is allowed

ITA 306/PUN/2022[2018-19]Status: DisposedITAT Pune29 Aug 2022AY 2018-19

Bench: Shri R.S. Syalआयकर अपील सं. / Ita No.306/Pun/2022 "नधा"रण वष" / Assessment Year : 2018-19

Section 250Section 5Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. / ITA No.306/PUN/2022 "नधा"रण वष" / Assessment Year : 2018-19 State Bank of India Employees ITO, Co-op. Credit Society Limited, Vs. Ward-7(1), Pune Main Branch Campus, Pune Dr. Ambedkar Road, Pune Maharashtra 411 001 PAN : AAAAS0886R (Appellant) Respondent) Appellant by Shri M.R. Bhagwat Respondent by Shri Arvind Desai Date of hearing 29-08-2022 Date of pronouncement 29-08-2022 आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the order passed by the National Faceless…

M/S. Jan Kalyan Nagri Sahakari Pat.Limited Sanstha, Parbhani vs. Income-Tax Officer, Ward - Parbhani, Parbhani

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

ITA 825/PUN/2019[2014-15]Status: DisposedITAT Pune26 Aug 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.825/Pun/2019 िनधा"रण वष" / Assessment Year: 2014-15 M/S. Jan Kalyan Nagri Vs. Ito, Ward- Parbhani, Sahakari Pat. Limited Sanstha, Parbhani. Sawarkar Chowk, Vidya Nagar, Parbhani-431401. Pan : Aaaaj2292G Appellant Respondent Assessee By Smt. Deepa Khare : Revenue By : Shri Hitendra B. Ninawe Date Of Hearing : 25.08.2022 Date Of Pronouncement : 26.08.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Pr. Commissioner Of Income Tax-1, Aurangabad (‘The Pcit’) Dated 28.03.2019 Passed U/S 263 Of The Income Tax Act, 1961 (‘The Act’) For The Assessment Year 2014-15. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. Learned Cit Erred In Law & On Facts In Invoking Jurisdiction U/S 263 & Setting Aside The Assessment Order, Directing The Ao To Pass Fresh Order After Verification When The Ld Ao Had Applied His Mind After Sufficient Inquiries & Examined The Issue In The Original Assessment Proceedings In Respect Of Interest Income & Granted Deduction U/S 80P. 2. The Ld Cit Erred In Law & On Facts In Not Appreciating That The Decision Of Supreme Court In Case Of Totgars Cooperative Sales

For Respondent: Shri Hitendra B. Ninawe

Section 143(3)Section 263Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.825/PUN/2019 िनधा"रण वष" / Assessment Year: 2014-15 M/s. Jan Kalyan Nagri Vs. ITO, Ward- Parbhani, Sahakari Pat. Limited Sanstha, Parbhani. Sawarkar Chowk, Vidya Nagar, Parbhani-431401. PAN : AAAAJ2292G Appellant Respondent Assessee by Smt. Deepa Khare : Revenue by : Shri Hitendra B. Ninawe Date of hearing : 25.08.2022 Date of pronouncement : 26.08.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee direct…

Shantinath Nagari Sahakari Pat Sanstha Maryadit, Kolhapur vs. Assistant Director of Income-Tax, CPC, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 534/PUN/2021[2019-20]Status: DisposedITAT Pune17 Aug 2022AY 2019-20

Bench: Us Is The Denial Of Deduction U/S 80P(2)(A)(I) Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) Even Though The Assessee Qualifies For Deduction Being A Registered Co-Operative Society Vis-À-Vis In Providing Credit Facilities To Its Members. There Are Several Decisions Of The Co-Ordinate Bench Pune, Where Deduction U/S 80P(2)(A)(I) Has Been Allowed To A Registered Co-Operative Society Engaged In Providing Credit Facilities To Its Members. In Ita No. 826/Pun/2019 For A.Y. 2014-15, Order Dated 23-09-2020, It Was Held As Follows:

For Appellant: Shri Pramod ShingteFor Respondent: Shri Arvind Desai

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE SHRI R.S. SYAL, VICE PRESIDENT AND PARTHA SARATHI CHAUDHURY, JM ITA No. 534/PUN/2021 : Assessment Year : 2019-20 Shantinath Nagari Sahakari Pat Sanstha Maryadit, Near Masjit, Tal. Hatkanangale Kabnoor, Dist. Kolhapur – 416 129 :Appellant Vs. The Asstt. Director of Income-tax CPC, Bangalore. : Respondent Appellant by : Shri Pramod Shingte Respondent by : Shri Arvind Desai Date of Hearing : 11-07-2022 Date of Pronouncement : 17-08-2022 ORDER PER PARTHA SARATHI CHAUDHURY, JM : This appeal preferred by the assessee emanates from the order of the ld. CIT(A)-Nati…

M/S. Shri Mahishasuramardini Urban Co-Operative Credit Society Limited, Haveri vs. Income Tax Officer, Wrd-1, Haveri

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

ITA 566/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Aug 2022AY 2017-18

Bench: Shri Chandra Poojari

For Appellant: Sri.Vishal S Rao, CAFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel

Section 234ASection 234BSection 69ASection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “SMC-C”, BANGALORE Before Shri Chandra Poojari, Accountant Member ITA No.566/Bang/2022 : Asst.Year 2017-2018 Sri Mahishasuramardini Urban The Income Tax Officer Co-operative Credit Society Ltd. Ward 1 v. Haveri. Dru Joshi Building Krubageri Road, Ranebennur Haveri – 581 115. PAN : AABAS1467R. (Appellant) (Respondent) Appellant by : Sri.Vishal S Rao, CA Respondent by : Sri.Ganesh R.Ghale, Standing Counsel Date of Pronouncement : 16.08.2022 Date of Hearing : 16.08.2022 O R D E R This appeal filed by the assessee is directed against the order of the CIT(A) dat…

Shri P Z Bagal Gramin Sah Patpedhi Ltd, Dhule vs. Income-Tax Officer, Ward 3, Dhule

In the result, both the appeals are allowed

ITA 329/PUN/2022[2017-18]Status: DisposedITAT Pune05 Aug 2022AY 2017-18

Bench: Shri R.S. Syalआयकर अपील सं. / Ita Nos.328 & 329/Pun/2022 "नधा"रण वष" / Assessment Years : 2015-16 & 2017-18

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. / ITA Nos.328 & 329/PUN/2022 "नधा"रण वष" / Assessment Years : 2015-16 & 2017-18 Shri P.Z.Bagal Gramin Sah. ITO, Patpedhi Ltd., Vs. Ward-3, 194, Main Road, Dhule Shondkheda, Nimgul, Dist. Dhule – 425 408 Maharashtra PAN : AADAS3493F (Appellant) (Respondent) Appellant by Shri Vinay Kawdia Respondent by Shri M.G. Jasnani Date of hearing 03-08-2022 Date of pronouncement 05-08-2022 आदेश / ORDER PER R.S.SYAL, VP : These two appeals by the assessee relate to the assessment years 2015-16 and 2017-18. Since…

Shri P Z Bagal Gramin Sah Patpedhi Ltd, Dhule vs. Income-Tax Officer, Ward 3, Dhule

In the result, both the appeals are allowed

ITA 328/PUN/2022[2015-16]Status: DisposedITAT Pune05 Aug 2022AY 2015-16

Bench: Shri R.S. Syalआयकर अपील सं. / Ita Nos.328 & 329/Pun/2022 "नधा"रण वष" / Assessment Years : 2015-16 & 2017-18

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

Shree Tuljabhavani Nagari Sahakari Pat Sanstha Maryadit, Pune vs. Principal Commissioner of Income Tax -5, Pune

In the result, appeal of the Assessee is allowed

ITA 254/PUN/2020[2014-2015]Status: DisposedITAT Pune28 Jul 2022AY 2014-2015

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.254/Pun/2020 िनधा"रणवष" /Assessment Year: 2014-15 Shree Tuljabhavani Nagari The Principal Commissioner Sahakari Pat Sanstha Maryadit, Vs Of Income Tax - 5, Pune. 17/04, 103, Shri Tuljibhavani Plaza Mangalnagar, Wakad Road, Thergaon, Pune. Pan: Aadas 9902 P Appellant/ Assessee Respondent/ Revenue Assessee By None. Revenue By Shri Arvind Desai – Dr Date Of Hearing 16/06/2022 Date Of Pronouncement 28/07/2022 आदेश/ Order Per Dr.Dipak P.Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Pr.Commissioner Of Income-Tax-5, Pune’S, Order Dated 08.01.2019For The Assessment Year 2014-15, Involving Proceedings Under Section 263(1) Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal: “1. Pr.Commissioner Of Income Tax Has Erred In Passing The Order Which Is Without Jurisdiction & Bad In Law. Same May Please Be Cancelled. 2. Pr.Cit Has Erred In Alleging That Order U/S 143(3) Passed By Assessing Officer Is Erroneous In So Far As It Is Prejudicial To The Interest Of Revenue. Appellant Prays To Cancel The Same.

Section 143(3)Section 263Section 263(1)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.254/PUN/2020 िनधा"रणवष" /Assessment Year: 2014-15 Shree Tuljabhavani Nagari The Principal Commissioner Sahakari Pat Sanstha Maryadit, Vs of Income Tax - 5, Pune. 17/04, 103, Shri Tuljibhavani Plaza Mangalnagar, Wakad Road, Thergaon, Pune. PAN: AADAS 9902 P Appellant/ Assessee Respondent/ Revenue Assessee by None. Revenue by Shri Arvind Desai – DR Date of hearing 16/06/2022 Date of pronouncement 28/07/2022 आदेश/ ORDER PER…

M/S. Anand Nagari Sahakari Patsanstha Maryadit, Nashik vs. Pr. Commissioner of Income-Tax -1, Nashik

Appeal is allowed in above terms

ITA 1245/PUN/2018[2014-15]Status: DisposedITAT Pune14 Jul 2022AY 2014-15

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteनिर्धारण वषा / Assessment Year : 2014-15 M/S. Anand Nagari Sahakari Vs. Pr.Cit-1, Patsanshta Maryadit Nashik Near Jain Bhavan, Artillery Centre Road, Nashik Road, Nashik – 422101 Pan : Aaala0059M Appellant Respondent

Section 143(3)Section 263Section 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER निर्धारण वषा / Assessment Year : 2014-15 M/s. Anand Nagari Sahakari Vs. Pr.CIT-1, Patsanshta Maryadit Nashik Near Jain Bhavan, Artillery Centre Road, Nashik Road, Nashik – 422101 PAN : AAALA0059M Appellant Respondent Assessee by Shri Abhay Avachat Revenue by Shri Rajarshi Dwivedy Date of hearing 04-07-2022 Date of pronouncement 14-07-2022 आदेश / ORDER PER S.S. GODARA, JM : This assessee‟s appeal for AY 2014-15 arises against the Pr.CIT-1, Nashik‟s order dated 11-06-2018 in…

M/S. Bhavana Co-Operative Credit Society Niyamita, Sirsi vs. Income Tax Officer, Ward-1, Sirsi

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

ITA 738/BANG/2021[2016-17]Status: DisposedITAT Bangalore29 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri Beena Pillaiassessment Year : 2016-17

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Smt. Priyadarshini Basaganni, Addl. CIT

Section 801PSection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI BEENA PILLAI, JUDICIAL MEMBER Assessment year : 2016-17 M/s Bhavana Co-operative Credit Society Vs. The Income-tax Officer, Niyamita, Ward-1, #38, Market Road, Sirsi. Sirsi-581 401. PAN – AACAB 5033 D APPELLANT RESPONDENT Assessee by : Shri V Srinivasan, Advocate Revenue by : Smt. Priyadarshini Basaganni, Addl. CIT Date of hearing : 02.06.2022 Date of Pronouncement : 29.06.2022 O R D E R Per Beena Pillai, Judicial Member This appeal filed by the assessee is directed against the order of the N…

Shri Shridharswamy Credit Souharda Sahakari Niyamit, Belagavi vs. ITO, Ward - 2(1), Belgavi

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

ITA 136/PAN/2018[2012-13]Status: DisposedITAT Panaji15 Jun 2022AY 2012-13

Bench: Shri C.M. Garg & Shri Girish Agrawal

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER I.T.A. Nos. 136 to 138/PAN/2018 Assessment Years: 2012-13 to 2014-15 Shri Shridharswamy Credit Vs. ITO, Souharda Sahakari Niyamit Ward 2(1), 1338, Gururaj Anugrah, Ground Belagavi. Floor, Ramalingkhind Galli, Belagavi – 590001. (PAN: AAABS1646E) Appellant Respondent Date of Hearing 13.06.2022 Date of Pronouncement 15.06.2022 Assessee by Shri U.G. Ammangi, CA Department by Shri Mayur Kamble, Sr. DR ORDER Per C.M. Garg, JM: The above appeals filed by the Assessee are directe…

Income-Tax Officer Ward- 10(1), Akurdi vs. Shri Sainath Nagari Sahkari Patsanstha Maryadit, Ambegaon

In the result, the grounds raised by the Revenue in ITA No

ITA 75/PUN/2021[2017-18]Status: DisposedITAT Pune15 Jun 2022AY 2017-18

For Appellant: Shri M.G. JasnaniFor Respondent: None

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr. ITA No. A.Y. Appellant Respondent No. 1. 74/PUN/2021 2017-18 The I.T.O Ward Vasantrao Naik Nagari 10(1), Pune Sah.Patsanstha Maryadit, Vadgaon Anand, At & Post: Alephata, Tal. Junnar, Pune-412 411 PAN: AAABV0102A 2. 75/PUN/2021 2017-18 -do- Shri Sainath Nagari Sah. Patsanstha Maryadit 01Manchar Bazarpeth, Ambegaon, Pune-410 503 PAN: AABAS7127E Appellant by : Shri M.G. Jasnani Respondent by : None Date of Hearing : 15-06-2022 Date of Pronouncement : 15-06-2022 ORDER PER PA…

Income-Tax Officer, Ward-10(1), Akurdi vs. Vasantrao Naik Nagari Sahkari Patsanstha Maryadit, Alephata

In the result, the grounds raised by the Revenue in ITA No

ITA 74/PUN/2021[2017-18]Status: DisposedITAT Pune15 Jun 2022AY 2017-18

For Appellant: Shri M.G. JasnaniFor Respondent: None

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

Rajarshi Shahu Nagari Sahakari Pat Sanstha Ltd., Kolhapur vs. Income Tax Officer, Ward 1(3), Kolhapur

Appeal is allowed in above terms

ITA 609/PUN/2021[2017-18]Status: DisposedITAT Pune26 May 2022AY 2017-18

Bench: Shri S. S. Godaraआयकर अपील सं. / Ita No.609/Pun/2021 िनधा"रण वष" / Assessment Year: 2017-18 Rajarshi Shahu Nagari Vs. Ito, Ward-1(3), Kolhapur. Sahakari Pat Sanstha Ltd., A/P. Murgud, Tal. Kagal, Dist. Kolhapur-416219. Pan : Aaaar1341Q Appellant Respondent Assessee By None : Revenue By : Shri Arvind Desai Date Of Hearing : 23.05.2022 Date Of Pronouncement : 26.05.2022 आदेश / Order Per S. S. Godara, Jm: This Assessee’S Appeal For Assessment Year 2017-18 Arises Against The Cit(A)- National Faceless Appeal Centre (Nfac), Delhi’S Order Dated 23.09.2021 Passed In Case No. Itba/Nfac/S/250/2021-22/1035827237(1) Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short The Act. Case Called Twice. None Appears At Assessee’S Behest. It Is Accordingly Proceeded Ex-Parte.

For Respondent: Shri Arvind Desai

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.609/PUN/2021 िनधा"रण वष" / Assessment Year: 2017-18 Rajarshi Shahu Nagari Vs. ITO, Ward-1(3), Kolhapur. Sahakari Pat Sanstha Ltd., A/p. Murgud, Tal. Kagal, Dist. Kolhapur-416219. PAN : AAAAR1341Q Appellant Respondent Assessee by None : Revenue by : Shri Arvind Desai Date of hearing : 23.05.2022 Date of pronouncement : 26.05.2022 आदेश / ORDER PER S. S. GODARA, JM: This assessee’s appeal for assessment year 2017-18 arises against the CIT(A)- National Faceless Appeal Centre (NFAC), Delhi’s or…