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 371,507 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

Bharath Credit Co-Operative Society Limited, Bangalore vs. Pr. CIT, Bangalore -1, Bangalore

In the result the appeal filed by the assessee is allowed

ITA 788/BANG/2025[2020-21]Status: DisposedITAT Bangalore30 Jan 2026AY 2020-21

Bench: Ms. Padmavathy S. & Shri Keshav Dubeyassessmentyear:2020-21

For Appellant: Sri Ravishankar S.V., A.RFor Respondent: Sri Shivanand H Kalakeri, D.R

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 56Section 80P(2)Section 80P(2)(a)

…ITA No.788/Bang/2025 Bharath Credit Co-operative Society Limited, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE MS. PADMAVATHY S., ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER AssessmentYear:2020-21 Bharath Credit Co-operative Society Limited #748/18 8th Main Road Mahalakshmi Layout Pr. CIT Vs. Bengaluru 560 086 Bengaluru-1 Karnataka Bengaluru PAN NO :AAAAB4144K APPELLANT RESPONDENT Appellant by : Sri Ravishankar S.V., A.R. Respondent by : Sri Shivanand H Kalakeri, D.R. Date of Hearing : 24.11.2025 Date of Pronouncement : 30.01.2026 O R D E R PER KESHAV DUBEY, JUDI…

Dharmaveer Sambhaji Nagari Sahakari Pat Maryadit, Pune vs. PCIT, Pune

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

ITA 1217/PUN/2025[2020-21]Status: DisposedITAT Pune16 Jan 2026AY 2020-21

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21 Dharmaveer Sambhaji Nagari Pcit-3, Pune Sahakari Pat Maryadit Vs. A/P Manchar, Tal-Ambegaon, Dist. Pune – 410503 Pan: Aaaad5228N (Appellant) (Respondent) Assessee By : Shri Sandip Argade Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 13-01-2026 Date Of Pronouncement : 16-01-2026

For Appellant: Shri Sandip ArgadeFor Respondent: Shri Amol Khairnar, CIT-DR

Section 143(1)Section 143(3)Section 263Section 3Section 56Section 80PSection 80P(2)(a)

…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 : 2020-21 Dharmaveer Sambhaji Nagari PCIT-3, Pune Sahakari Pat Maryadit Vs. A/P Manchar, Tal-Ambegaon, Dist. Pune – 410503 PAN: AAAAD5228N (Appellant) (Respondent) Assessee by : Shri Sandip Argade Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 13-01-2026 Date of pronouncement : 16-01-2026 O R D E R PER R.K. PANDA, V.P: This appeal filed by the assessee is directed against the order dated 13.03.2025 passed u/s 263 of the Income Tax Act, 1961 (he…

Sri Gangadhareshwara Souhardha Pattina Sahakari Sangha Niyamitha, Koppal vs. ITO Ward - 1 Koppal, Koppal

ITA 1775/BANG/2025[2018-19]Status: DisposedITAT Bangalore08 Jan 2026AY 2018-19

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year :2018-19

For Appellant: Shri Deepak, CAFor Respondent: Shri Subramanian – JCIT DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year :2018-19 Sri Gangadhareshwara Souhardha Pattina Sahakari Sangha Niyamitha, The Income Tax Officer, 1st Floor, CBS Complex, Ward-1, Vs. Gangavathi, Koppal, Koppal. Karnataka – 583 227. PAN: AABAS2552D APPELLANT RESPONDENT Assessee by : Shri Deepak, CA Revenue by : Shri Subramanian – JCIT DR Date of Hearing : 07-01-2026 Date of Pronouncement : 08-01-2026 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1. ITA No. 1775/B/2025 is filed by Sri Ganga…

The Karnataka State Regn and Stamps Department Officials Multi-Purpose Co-Op Society Limited, Bengaluru vs. ACIT, Circle-2(1)(1), Bengaluru

ITA 1518/BANG/2025[2017-18]Status: DisposedITAT Bangalore29 Dec 2025AY 2017-18

Bench: Shri Prashant Maharishi, Vice – & Shri Sandeep Singh Karhail

For Appellant: Shri Pranav Krishna, AdvocateFor Respondent: Shri Subramanian – JCIT DR

Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 1518/Bang/2025 Assessment Year : 2017-18 M/s. The Karnataka State Regn and Stamps Department Officials Multi-purpose Co-op Society Ltd., No. 13/A, 8th Main Road, 4th Block, Rajajinagar, Bengaluru - 560 010 PAN: AAATT1708N APPELLANT Vs. The Assistant Commissioner of Income Tax, Circle-2(2)(1), Bangalore RESPONDENT Assessee by : Shri Pranav Krishna, Advocate Revenue by : Shri Subramanian – JCIT DR Date of Hearing Date of Pronouncement : : 12-11-202…

Pujya Sharanabasaveshwara Pattina Souharda Sahakari Sangha Ni Maski, Maski vs. Income-Tax Office, Ward-1, Raichur

In the result appeal of the assessee is allowed

ITA 1180/BANG/2025[2020-21]Status: DisposedITAT Bangalore29 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhailassessment Year : 2020-21

For Appellant: Shri Anil Kumar, CAFor Respondent: Shri Muthu Shankar, CIT(DR)(ITAT), Bengaluru

Section 133Section 143Section 144BSection 263Section 56Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Assessment year : 2020-21 Pujya Sharanabasaveshwara Pattina Vs. The Income Tax Officer, Souharda Sahakari Sangha Ni, Maski Ward 1, Gundli Complex, Raichur. Near Basaveshwara Talkies, Maski – 584 124. Raichur Dist. PAN: AAGAP 0931Q APPELLANT RESPONDENT Appellant by : Shri Anil Kumar, CA Respondent by : Shri Muthu Shankar, CIT(DR)(ITAT), Bengaluru. Date of hearing : 12.11.2025 Date of Pronouncement : 29.12.2025 O R D E R Per Prashant Maharishi, Vice Presiden…

Jammanahally Prathamika Krishi Pattina Sahakara Sangha, Ballupet vs. Income Tax Officer, Ward-2, Hassan

In the result ITA No. 192/Bangalore/2025 filed by the assessee is allowed

ITA 341/BANG/2025[2017-18]Status: DisposedITAT Bangalore22 Dec 2025AY 2017-18

Bench: Shri Prashant Maharishi

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Ganesh R. Ghale, Advocate, Standing Counsel

Section 143(3)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT ITA Nos.192 & 341/Bang/2025 Assessment year : 2017-18 Jammanahally Prathamika Krishi Pattina Vs. The Income Tax Officer, Sahakara Sangha, Ward 2, 1, Bhalupete, Sakaleshpura Taluk, Hassan. Bhalupete – 573 214. PAN: AABAJ 2316A APPELLANT RESPONDENT Appellant by : Shri S.V. Ravishankar, Advocate Respondent by : Shri Ganesh R. Ghale, Advocate, Standing Counsel. Date of hearing : 24.11.2025 Date of Pronouncement : 22.12.2025 O R D E R 1. ITA No.192/Bang/2025 is filed by Jammanahally Prathamika Krishi Patt…

Jammanahally Prathamika Krishi Pattina Sahakara Sangha, Sakleshpur vs. Income Tax Officer, Ward -2, Hassan

In the result ITA No. 192/Bangalore/2025 filed by the assessee is allowed

ITA 192/BANG/2025[2017-18]Status: DisposedITAT Bangalore22 Dec 2025AY 2017-18

Bench: Shri Prashant Maharishi

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Ganesh R. Ghale, Advocate, Standing Counsel

Section 143(3)Section 80

Shree Jagadguru Mouneshwar Pattin Sahakari Sangh Niyamit Kerur, Bagalkot vs. Income Tax Officer, Ward-1, Bagalkot

In the result the appeal filed by the assessee is allowed

ITA 1623/BANG/2025[2020-21]Status: DisposedITAT Bangalore15 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi

Section 143(3)Section 144BSection 56Section 80Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, Bangalore BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT Assessment Years 2020 – 21 Appellant / Assessee Shree Jagadguru Mouneshwar Pattina Sahakari Sangh Niyamita Opp. Bus Stand Kerrur Badami Bagalkot, 587206 Karnataka Respondent The Income tax Officer, Ward 1 Aykar Bhavan Sector -24 Navanagar Bagalkot 587102 Karnataka PAN AALAS7428L For Appellant Shri Prasanna N Uralal Advocate For Respondent Shri Ganesh R Ghale, Advocate Date of Hearing 04-11-2025 Date of pronouncement 15-12-2025 O R D E R PER PRASHANT MAHARISHI, Vice President: 1. ITA No. 1623/Bangalore…

Vijaya Bank Employees Co-Operative Credit Society, Bangalore vs. The Income Tax Officer, Ward 7(2)(3), Bangalore

In the result the appeal filed by the assessee is allowed

ITA 1524/BANG/2025[2022-23]Status: DisposedITAT Bangalore15 Dec 2025AY 2022-23

Bench: Shri Prashant Maharishiassessment Years 2022-23 Appellant / Assessee Vijaya Bank Employees Cooperative Credit Society, R No 1, 67, Ii Floor, K H Road Shantinagar Bangalore 560027 Karnataka Respondent The Income Tax Officer, Ward 7 (2) (3) Bmtc Building Koramangala Bangalore 560095 Pan Aaaav4696A For Appellant Shri Prasanna N Uralal Advocate For Respondent Shri Ganesh R Ghale, Advocate Date Of Hearing 04-11-2025 Date Of Pronouncement 15-12-2025 O R D E R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, Bangalore BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT Assessment Years 2022-23 Appellant / Assessee Vijaya Bank Employees Cooperative Credit Society, R no 1, 67, II Floor, K H Road Shantinagar Bangalore 560027 Karnataka Respondent The Income tax Officer, Ward 7 (2) (3) BMTC Building Koramangala Bangalore 560095 PAN AAAAV4696A For Appellant Shri Prasanna N Uralal Advocate For Respondent Shri Ganesh R Ghale, Advocate Date of Hearing 04-11-2025 Date of pronouncement 15-12-2025 O R D E R PER PRASHANT MAHARISHI, Vice President: 1. In this case assessee filed its…

Sreesharada Credit Co-Operative Society Ltd, Udupi vs. ITO Ward- 1&Tps, Udupi

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

ITA 1316/BANG/2025[2020-21]Status: DisposedITAT Bangalore15 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi

Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, Bangalore BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT ITA No 1315 & 1316/Bang/2025 Assessment Years 2018-2019 and 2020 – 21 Appellant Shree Sharada Credit Cooperative Society Limited 2, Bhoovarha Complex, Vadiraja Road, Udipi Karnataka 576101 Respondent The Income tax Officer, Ward 1 & TPS Udipi Karnataka PAN AAKAS8468B For Appellant Shri Ravindra Poojari Advocate For Respondent Shri Ganesh R Ghale, Advocate Date of Hearing 04-11-2025 Date of pronouncement 05-12-2025 O R D E R PER PRASHANT MAHARISHI, Vice President: 1. ITA No. 1315/Bangalore/2025 for assessm…

Sreesharada Credit Co-Operative Society Ltd, Udupi vs. ITO Ward- 1&Tps, Udupi

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

ITA 1315/BANG/2025[2018-19]Status: DisposedITAT Bangalore15 Dec 2025AY 2018-19

Bench: Shri Prashant Maharishi

Section 80

Vyavasaya Seva Sahakari Bank Limited, Halkusagal vs. Income Tax Officer, Ward-1, Gadag

In the result, appeal of the Assessee is allowed

ITA 1475/BANG/2024[2020-21]Status: DisposedITAT Bangalore08 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year: 2020-21 M/S. Vyavasaya Seva Sahakari The Income Tax Officer, Bank Limited, Ward 1, Halkusagal. Vs. Gadag Pan: Aaaav1081D Appellant Respondent

For Appellant: Shri Anil Kumar, CA

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year: 2020-21 M/s. Vyavasaya Seva Sahakari The Income Tax Officer, Bank Limited, Ward 1, Halkusagal. Vs. Gadag PAN: AAAAV1081D APPELLANT RESPONDENT Assessee by : Shri Anil Kumar, CA : Shri Ganesh R Gale, Standing Counsel Revenue by for Department Date of Hearing : 05-12-2025 Date of Pronouncement : 08-12-2025 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1. ITA No. 1475/Bang/2024 is filed by M/s. Vyavasaya Seva Sahakari Bank Limited (the Assessee/Ap…

Bhavana Co-Op Credit Society Niyamita, Sirsi vs. Income Tax Officer, Ward-1, Sirsi

In the result the appeal filed by the assessee is allowed

ITA 1074/BANG/2025[2020-21]Status: DisposedITAT Bangalore03 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2020-21

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Shivanand H Kalakeri, D.R

Section 142(1)Section 143(2)Section 143(3)Section 263Section 80P(2)(a)Section 80P(2)(i)

…ITANo.1074/Bang/2025 M/s. Bhavana Co op Credit Society Niyamitha, Sirsi IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI,VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2020-21 M/s. Bhavana Co-op. Credit Society Niyamita #38, Market Road Principal CIT Vs. Sirsi 581 401 Hubali PAN NO :AACAB5033D APPELLANT RESPONDENT Assessment Year : 2020-21 M/s. Gonikoppal Primary Rural Agricultural Credit Co-operative Society Ltd. Main Road, Gonikoppal Principal CIT Vs. Virajpet Taluk Bengaluru-3 Kodagu 571 213 PAN NO : AAAAG1109M APPELLANT RESPONDENT Appel…

Gonikoppal Primary Rural Agricultural Credit Co-Operative Society Limited, Kodagu vs. Pr. Commissioner of Income Tax, Bengaluru-3, Bengaluru

In the result the appeal filed by the assessee is allowed

ITA 1072/BANG/2025[2020-21]Status: DisposedITAT Bangalore03 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2020-21

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Shivanand H Kalakeri, D.R

Section 142(1)Section 143(2)Section 143(3)Section 263Section 80P(2)(a)Section 80P(2)(i)

Saini Co-Operative Tharift and Credit Society Ltd, Delhi vs. ITO Ward-48(1), Delhi

In the result, the appeal is allowed

ITA 4261/DEL/2025[2016-17]Status: DisposedITAT Delhi21 Nov 2025AY 2016-17

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

For Appellant: Sh. V. Rajakumar, AdvFor Respondent: Sh. Jitender Singh, CIT-DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 4260/Del/2025 : Asstt. Year: 2016-17 ITA No. 4261/Del/2025 : Asstt. Year: 2016-17 Vs Saini Co-operative Thrift and Credit Income Tax Officer, Society Ltd., 2420-21, Bazar Kamra Range-48(1), Bangash, Darya Ganj, New Delhi-110002 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AABAS8396K Assessee by : Sh. V. Rajakumar, Adv. Revenue by : Sh. Jitender Singh, CIT-DR Date of Hearing: 18.11.2025 Date of Pronouncement: 21.11.2025 ORDER Per Satbeer Singh Godar…

Saini Co-Operative Tharift and Credit Society Ltd, Delhi vs. ITO Ward-48(1), Delhi

In the result, the appeal is allowed

ITA 4260/DEL/2025[2016-17]Status: DisposedITAT Delhi21 Nov 2025AY 2016-17

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

For Appellant: Sh. V. Rajakumar, AdvFor Respondent: Sh. Jitender Singh, CIT-DR

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

Elco Arcade Res and Non Res. Premises Co Op Society Limited, Mumbai vs. ITO Ward 23(1)(3), Mumbai

In the result, appeal filed by the assessee is allowed for statistical purposesin above terms

ITA 4481/MUM/2025[2017-18]Status: DisposedITAT Mumbai23 Sept 2025AY 2017-18

Bench: Shriom Prakash Kant & Shri Raj Kumar Chauhanelco Arcade Res & Non Res Ito 23(1)(3), Premisies Co-Operative Society Vs. Piramal Chamber, Ltd. Mumbai – 400 012 Elco Arcade, Hill Road, Bandra West, Mumbai-400 050 Pan: Aaaae8544N (Appellant) (Respondent) Assessee Represented By : Shripratik Jain, Ld. Ar Department Represented By : Shri Pushkarajbhangepatil, Ld. Dr Date Of Conclusion Of Hearing : 13.08.2025 Date Of Pronouncement : 23.09.2025

Section 142(1)Section 143(2)Section 250Section 80Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRIOM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Elco Arcade Res and Non Res ITO 23(1)(3), Premisies Co-Operative Society Vs. Piramal Chamber, Ltd. Mumbai – 400 012 Elco Arcade, Hill Road, Bandra West, Mumbai-400 050 PAN: AAAAE8544N (Appellant) (Respondent) Assessee Represented by : ShriPratik Jain, Ld. AR Department Represented by : Shri PushkarajBhangepatil, Ld. DR Date of conclusion of Hearing : 13.08.2025 Date of Pronouncement : 23.09.2025 O R D E R PER RAJ KUMAR CHAUHAN (J.M.): 1. This appeal is filed by…

Sree Narayana Guru Cooperative Thrift and Credit Society Limited, Delhi vs. Commissioner of Income Tax (Appeals), Civic Centre

Appeal is allowed in above terms

ITA 4783/DEL/2025[2018-19]Status: DisposedITAT Delhi22 Sept 2025AY 2018-19

Bench: Sh. Satbeer Singh Godaraita No. 4783/Del/2025 : Asstt. Year : 2018-19 Sree Narayana Guru Cooperative Vs Cit(A)/Nfac Thrift & Credit Society Ltd., Income Tax Officer, Sree Narayana Kendra, Rb2, Ward-43(6), Pocket-3, Sector-7, D, Dwarka, New Delhi-110002 Sector-6, New Delhi-110075 (Appellant) (Respondent) Pan No. Aacas8347K Assessee By: None Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order This Assessee’S Appeal For Assessment Year 2018-19, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1078029340(1) Dated 30.06.2025, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Sh. Manoj Kumar, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 4783/Del/2025 : Asstt. Year : 2018-19 Sree Narayana Guru Cooperative Vs CIT(A)/NFAC Thrift and Credit Society Ltd., Income Tax Officer, Sree Narayana Kendra, RB2, Ward-43(6), Pocket-3, Sector-7, D, Dwarka, New Delhi-110002 Sector-6, New Delhi-110075 (APPELLANT) (RESPONDENT) PAN No. AACAS8347K Assessee by: None Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 22.09.2025 Date of Pronouncement: 22.09.2025 ORDER This assessee’s appeal for Assessment Year 2018-19, arises against the CIT(A…

West Central Railway Employees Cooperative Credit Society Ltd., Kota vs. ITO, Ward-2(1), Kota

In the results, the appeal of the assessee in ITA no

ITA 1009/JPR/2025[2022-23]Status: DisposedITAT Jaipur10 Sept 2025AY 2022-23

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT

Section 143(3)Section 270ASection 80P

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"SMC” JAIPUR श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य एव श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM आयकर अपील सं./ITA Nos.1007 to 1009/JP/2025 निर्धारण वर्ष / Assessment Year : 2017-18, 2020-21 & 2022-23 West Central Railway Employees Co-operative Credit Society Limited in Front of Union Office, Kota Junction, Kota बनाम Vs. ITO, Ward-2(1), Kota स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AAAAW3973D अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती क…

West Central Railway Employees Cooperative Credit Society Ltd., Kota vs. ITO, Ward-2(1), Kota

In the results, the appeal of the assessee in ITA no

ITA 1008/JPR/2025[2020-21]Status: DisposedITAT Jaipur10 Sept 2025AY 2020-21

Section 143(3)Section 270ASection 80P

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"SMC” JAIPUR श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य एव श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM आयकर अपील सं. / ITA Nos.1007 to 1009/JP/2025 निर्धारण वर्ष / Assessment Year : 2017-18, 2020-21 & 2022-23 West Central Railway Employees Vs. ITO, Co-operative Credit Society Limited in Front of Union Office, Kota Junction, Kota बनाम Appelant आयकर अपील सं. / ITA Nos.1007 to 1009/JP/2025 West Central Railway Employees Cooperative Credit Society Ltd. vs. ITO…