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

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 1007/JPR/2025[2017-18]Status: DisposedITAT Jaipur10 Sept 2025AY 2017-18

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

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 Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA Nos. 1007 to 1009/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2017-18, 2020-21 & 2022-23 cuke West Central Railway Employees ITO, Vs. Co-operative Credit Society Ward-2(1), Limited in Front of Union Office, Kota Kota Junction, Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAW3973D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj…

Shri Kalmeshwar Co-Op Credit Society, Belgaum vs. Assessing Officer, National E Limited Assessment Centre, Delhi

ITA 164/PAN/2025[2020-21]Status: DisposedITAT Panaji02 Sept 2025AY 2020-21

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 164/Pan/2025 Assessment Year : 2020-21 Shri Kalmeshwar Co-Op Credit Society Limited. 396/4 Main Road, Lbs Nagar, Kangralli, Belagavi-590010. Pan : Aaajs2317N . . . . . . . Appellant

For Appellant: Mr Santosh Kumar Latthe [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]

Section 143(2)Section 143(3)Section 2(19)Section 250Section 253(1)Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos. 164/PAN/2025 Assessment Year : 2020-21 Shri Kalmeshwar Co-op Credit Society Limited. 396/4 Main Road, LBS Nagar, Kangralli, Belagavi-590010. PAN : AAAJS2317N . . . . . . . Appellant V/s National Faceless e-Asstt. Centre, Delhi . . . . . . . Respondent Appearances Assessee by : Mr Santosh Kumar Latthe [‘Ld. AR’] Revenue by : Ms Rijjula Uniyal [‘Ld. DR’] Date of conclusive Hearing: 01/09/2025 Date of Pronouncement : 02/09/2025 ORDER PER G. D.…

Co-Operative Cane Development Union Pvt. Ltd, Modi Nagar, Uttar Pradesh vs. Income Tax Officer, Ward 2 1 (2), Ghaziabad

Appeal is allowed in above terms

ITA 5830/DEL/2024[2017-2018]Status: DisposedITAT Delhi18 Jul 2025AY 2017-2018

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2017-18 Vs. Income Tax Officer, M/S. Co-Operative Cane Development Union Pvt. Ltd., Ward-2(1)(2), Modi Nagar, Ghaziabad Uttar Pradesh Pan: Aaajc0168M (Appellant) (Respondent) Assessee By Sh. Ibad Mushtaq, Adv. Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

Section 144Section 80Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2017-18 Vs. Income Tax Officer, M/s. Co-operative Cane Development Union Pvt. Ltd., Ward-2(1)(2), Modi Nagar, Ghaziabad Uttar Pradesh PAN: AAAJC0168M (Appellant) (Respondent) Assessee by Sh. Ibad Mushtaq, Adv. Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 01.07.2025 Date of pronouncement 18.07.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of In…

Income Tax Officer, Ward-1, Hospet vs. Gayatri Pattina Souharda Sahakari Sangha Niyamitha, Hospet

ITA 1078/BANG/2024[2017-18]Status: DisposedITAT Bangalore17 Jul 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Balram R Rao, A.RFor Respondent: Ms. Neha Sahay, D.R

Section 143(1)Section 143(3)Section 194ASection 250Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…ITA No.1078/Bang/2024 Gayatri Pattina SouhardaSahakari Sangha Niyamitha, Hospet IN THE INCOME TAX APPELLATE TRIBUNAL "A"BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1078/Bang/2024 Assessment Year : 2017-18 ITO Ward 1 Hospet Vs. Gayatri Pattina Souharda Sahakari Sangha Niyamitha Hospet 3rd Ward Patel Nagar Hospet Karnataka 583 201 PAN NO: AAAAG2993B APPELLANT RESPONDENT Assessee by : Sri Balram R Rao, A.R. Revenue by : Ms. Neha Sahay, D.R. Date of Hearing : 22.04.2025 Date of Pronouncement: 17.07.2025 ORDER PER KESHAV DUBEY, JUDICIAL MEMBER: T…

M/S. Co-Operative Cane Development Union Ltd. Rohana Kalan, Muzaffarnagar vs. DCIT, Muzaffarnagar

ITA 6441/DEL/2014[2011-12]Status: DisposedITAT Delhi01 Jul 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Co-Operative Cane Vs. Dcit, Development Union Ltd. Circle-1, Rohana Kalan, Muzaffarnagar C/O- Mashkoor Ahmad, Adv., 10-Dr. Suresh Market, Bhagat Singh Road, Muzaffarnagar Pan: Aaajc0343A (Appellant) (Respondent) Assessee By None Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2011-12 Co-operative Cane Vs. DCIT, Development Union Ltd. Circle-1, Rohana Kalan, Muzaffarnagar C/o- Mashkoor Ahmad, Adv., 10-Dr. Suresh Market, Bhagat Singh Road, Muzaffarnagar PAN: AAAJC0343A (Appellant) (Respondent) Assessee by None Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 01.07.2025 Date of pronouncement 01.07.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2011-12, arises ag…

Cooperative Cane Development Society Ltd Morna, Morna Muzaffarnagar vs. AO NFAC Delhi, NFAC Delhi

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

ITA 5764/DEL/2024[2020-21]Status: DisposedITAT Delhi05 Jun 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2020-21 Cooperative Cane Vs. Assessing Officer, Development Society Ltd., Nfac, Delhi Morna, District Muzaffarnagar, Uttar Pradesh Pan: Aaefc0580D (Appellant) (Respondent)

Section 144Section 80Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2020-21 Cooperative Cane Vs. Assessing Officer, Development Society Ltd., NFAC, Delhi Morna, District Muzaffarnagar, Uttar Pradesh PAN: AAEFC0580D (Appellant) (Respondent) Assessee by Sh. J.N. Shukla, Adv. Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 05.06.2025 Date of pronouncement 05.06.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2020-21, arises against the Commissioner of Income…

The Badshahpur Primary Agriculture Co-Op Society Limited, Badshahpur vs. ITO, Ward- 4(1), Gurgaon

Appeal is allowed in above terms

ITA 1823/DEL/2025[2018-19]Status: DisposedITAT Delhi04 Jun 2025AY 2018-19

Bench: Sh. Satbeer Singh Godaraita No. 1823/Del/2025 : Asstt. Year : 2018-19 The Badshahpur Primary Agriculture Vs Income Tax Officer, Co-Operative Society Ltd., Teekli Ward-4(1), Road, Badshahpur, Haryana-122101 Gurgaon (Appellant) (Respondent) Pan No. Aacat6170H Assessee By: Sh. Arpit Goel, Ca Revenue By : Sh. Akhilesh Kumar Yadav, Sr. Dr Date Of Hearing: 04.06.2025 Date Of Pronouncement: 04.06.2025 Order

For Appellant: Sh. Arpit Goel, CAFor Respondent: Sh. Akhilesh Kumar Yadav, 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. 1823/Del/2025 : Asstt. Year : 2018-19 The Badshahpur Primary Agriculture Vs Income Tax Officer, Co-operative Society Ltd., Teekli Ward-4(1), Road, Badshahpur, Haryana-122101 Gurgaon (APPELLANT) (RESPONDENT) PAN No. AACAT6170H Assessee by: Sh. Arpit Goel, CA Revenue by : Sh. Akhilesh Kumar Yadav, Sr. DR Date of Hearing: 04.06.2025 Date of Pronouncement: 04.06.2025 ORDER This assessee’s appeal for Assessment Year 2018-19, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/…

Co-Operative Cane Development Union Afzalgarh, Bijnor vs. ITO, Ward- 3(5), Dhampur

Appeal is allowed in above terms

ITA 5304/DEL/2024[2018-19]Status: DisposedITAT Delhi27 May 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 5304/Del/2024 : Asstt. Year : 2018-19 Co-Operative Cane Development Union Vs Income Tax Officer, Afzalgarh, Bijnor, Ward-3(5), Uttar Pradesh-246722 Dhampur, Bijnor, Uttar Pradesh-246722 (Appellant) (Respondent) Pan No. Aaajc0288L Assessee By : Ms. Gurneet Kaur, Adv. Revenue By : Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing: 27.05.2025 Date Of Pronouncement: 27.05.2025 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2018-19, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1067969612(1) Dated 26.08.2024 In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Ms. Gurneet Kaur, AdvFor Respondent: Sh. Rajesh Kumar Dhanesta, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 5304/Del/2024 : Asstt. Year : 2018-19 Co-operative Cane Development Union Vs Income Tax Officer, Afzalgarh, Bijnor, Ward-3(5), Uttar Pradesh-246722 Dhampur, Bijnor, Uttar Pradesh-246722 (APPELLANT) (RESPONDENT) PAN No. AAAJC0288L Assessee by : Ms. Gurneet Kaur, Adv. Revenue by : Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing: 27.05.2025 Date of Pronouncement: 27.05.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Asses…

The Secondary Teachers Co-Operative Credit Society Limtied, Dharwad vs. Income Tax Officer, Ward-1(1), Hubli

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

ITA 2383/BANG/2024[2021-22]Status: DisposedITAT Bangalore05 May 2025AY 2021-22

Bench: Shri Waseem Ahmedassessment Year: 2021-22

For Appellant: Shri Atul Alur, AdvocateFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year: 2021-22 The Secondary Teachers CO-Op Credit Vs. The Income Tax Officer, Society Ltd Dharwad, Ward – 1(1), Hubli. 5 & 6 Maruti Complex, Sangam Circle, Line Bazaar, . Dharwad – 580 001. PAN – AAIAT 1705 A APPELLANT RESPONDENT Assessee by : Shri Atul Alur, Advocate Revenue by : Shri Ganesh R Gale, Standing Counsel for Dept. (DR) Date of hearing : 04.03.2025 Date of Pronouncement : 05.05.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the…

Shri Basaveshwar Prathamik Krishi Pattin Sahakari Sangh Examba, Examba vs. Income Tax Officer Ward -1 Nipani, Nipani

The appeal of the assessee is ALLOWED

ITA 19/PAN/2025[2017-18]Status: DisposedITAT Panaji02 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2017-18 Shri Basaveshwar Prathamik Krishi Pattin Sahakari Sangh Niyamit Examba, Dist.: Belgaum Pan: Aacas1122N . . . . . . . Appellant

For Appellant: None for AssesseeFor Respondent: Mr Ravindra Hattalli [‘Ld. DR’]

Section 143(1)Section 2(19)Section 250Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER Assessment Year : 2017-18 Shri Basaveshwar Prathamik Krishi Pattin Sahakari Sangh Niyamit Examba, Dist.: Belgaum PAN: AACAS1122N . . . . . . . Appellant V/s Income Tax Officer, Ward-1, Nippani. . . . . . . . Respondent Appearances Assessee by : None for Assessee Revenue by : Mr Ravindra Hattalli [‘Ld. DR’] Date of conclusive Hearing : 19/03/2025 Date of Pronouncement : 02/04/2025 ORDER PER G. D. PADMAHSHALI, AM; This appeal is instituted by the assess…

Mawana Sugars Ltd., New Delhi vs. DCIT (Ltu), New Delhi

Appeal is allowed in above terms

ITA 5830/DEL/2016[2012-13]Status: DisposedITAT Delhi26 Mar 2025AY 2012-13

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

Section 144Section 80Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.5830/Del/2024 Assessment Year: 2017-18 M/s. Co-operative Cane | Vs. | Income Tax Officer, Development Union Pvt. Ltd., Ward-2(1)(2), Modi Nagar, Ghaziabad Uttar Pradesh PAN: AAAJCO168M (Appellant) (Respondent) Assessee by Sh. Ibad Mushtaq, Adv. Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 01.07.2025 Date of pronouncement 18.07.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2017-18, aris…

The Mes Employees Co-Op Credit Society Ltd., Pune vs. ITO Ward 6(1), Pune

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

ITA 2531/PUN/2024[2022-2023]Status: DisposedITAT Pune20 Mar 2025AY 2022-2023

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2022-23

For Appellant: Shri M R BhagwatFor Respondent: Shri Ramnath P Murkunde

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

…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 : 2022-23 The MES Employees Co-op Credit ITO, Ward 6(1), Pune Society Ltd. Vs. 194, Rasta Peth, Pune – 411011 PAN: AAAAT0748D (Appellant) (Respondent) Assessee by : Shri M R Bhagwat Department by : Shri Ramnath P Murkunde Date of hearing : 10-03-2025 Date of pronouncement : 20-03-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 06.11.2024 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 202…

Allied Finance P. Ltd., New Delhi vs. ACIT, Delhi

ITA 4089/DEL/1994[1990-91]Status: DisposedITAT Delhi19 Mar 2025AY 1990-91

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2015-16 Co-Operative Cane Vs. Income Tax Officer, Development Union Ltd., Ward-1(2), Cane Union, Hapur, Ghaziabad Uttar Pradesh Pan: Aaajc0224M (Appellant) (Respondent) With Assessment Year: 2010-11 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2012-13

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2015-16 Co-operative Cane Vs. Income Tax Officer, Development Union Ltd., Ward-1(2), Cane Union, Hapur, Ghaziabad Uttar Pradesh PAN: AAAJC0224M (Appellant) (Respondent) With Assessment Year: 2010-11 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2012-13 ITA No.4083 to 4089/Del/2024 & 4068/Del/2024 With Assessment Year: 2014-15 Co-operative Cane…

Nashik District Primary Teachers Co-Op Credit Society Ltd, Nashik vs. ITO Ward 1(1), Nashik

In the result, the appeal of the assessee in ITA No

ITA 2071/PUN/2024[2021-22]Status: DisposedITAT Pune28 Feb 2025AY 2021-22

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.2070 & 2071/Pun/2024 निर्धारण वर्ष / Assessment Years : 2018-19 & 2021-22 Nashik District Primary Teachers Co-Op Credit Society Ltd., Saraswati Complex, Malviya Chowk, Panchavatikaranja, Nashik-422002 Vs. Ito, Ward – 1(1), Nashik Pan: Aaaan2859D अपीलार्थी /Appellant प्रत्यर्थी / Respondent Assessee By : Shrisanket Joshi Department By : Shriramnath P. Murkunde Date Of Hearing : 31-12-2024 Date Of Pronouncement : 28-02-2025 आदेश / Order Per Astha Chandra, Jm : These Two Appeals Filed By The Assessee Is Directed Against The Two Separate Orders Both Dated 22.08.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)”] Pertaining To Assessment Year (“Ays”) 2018- 19 & 2021-22. Since The Issues Involved Are Identical The Same Were Heard Together & Are Disposed Of By This Common Order.

For Appellant: ShriSanket JoshiFor Respondent: ShriRamnath P. Murkunde

Section 143(1)Section 144Section 80PSection 80P(2)(a)

…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 Nos.2070 & 2071/PUN/2024 निर्धारण वर्ष / Assessment Years : 2018-19 & 2021-22 Nashik District Primary Teachers Co-op Credit Society Ltd., Saraswati Complex, Malviya Chowk, PanchavatiKaranja, Nashik-422002 Vs. ITO, Ward – 1(1), Nashik PAN: AAAAN2859D अपीलार्थी /Appellant प्रत्यर्थी / Respondent Assessee by : ShriSanket Joshi Department by : ShriRamnath P. Murkunde Date of hearing : 31-12-2024 Date of Pronouncement : 28-02-20…

Nashik District Primary Teachers Co-Op Credit Society Ltd, Nashik vs. ITO Ward 1(1), Nashik

In the result, the appeal of the assessee in ITA No

ITA 2070/PUN/2024[2018-19]Status: DisposedITAT Pune28 Feb 2025AY 2018-19

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

For Appellant: ShriSanket JoshiFor Respondent: ShriRamnath P. Murkunde

Section 143(1)Section 144Section 80PSection 80P(2)(a)

…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 Nos.2070 & 2071/PUN/2024 धििाारण वर्ा / Assessment Years : 2018-19 & 2021-22 Nashik District Primary Teachers ITO, Ward – 1(1), Co-op Credit Society Ltd., Nashik Saraswati Complex, Malviya Chowk, Vs. PanchavatiKaranja, Nashik-422002 PAN : AAAAN2859D अपीलार्थी /Appellant प्रत्यर्थी / Respondent Assessee by : ShriSanket Joshi Department by : ShriRamnath P. Murkunde Date of hearing : 31-12-2024 Date of 28-02-2025 Pronouncem…

Janpriya Sahakari Patsanstha Maryadit, Navi Mumbai vs. Assistant Commissioner of Income Tax Circle 27 1, Vashi Navi Mumbai

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

ITA 6516/MUM/2024[2017-2018]Status: DisposedITAT Mumbai28 Feb 2025AY 2017-2018

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 12Section 143(1)Section 143(2)Section 32Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 6516/Mum/2024 Assessment Year: 2017-18 Janpriya Sahakari Vs. Assistant Patsanstha Maryadit Commissioner of Shivneri Apartment E- Income Tax Circle 1/14/B-3, Sector 08, 27 1 Nerul, 3rd Floor Tower No 6 Navi Mumbai - 400706 Vashi Railway PAN: AACAJ7353G Station Maharashtra-400703 (Appellant) (Respondent) Appellant by Shri. Sushant N. Alme Respondent by Shri. Nihar Ranjan Samal, SR. D.R. Date of Hearing 05.02.2025 Date of Pronouncement 28.02.2025 ORDE…

The Jyoti Co-Operative Non Agricultural Thrift & Credit Society Ltd., Sirmour vs. ITO, Ward, Nahan

In the result, the assessee is not eligible for deduction on interest on deposits placed with scheduled commercial banks under section 80(P)(2)(a)(i) of the Act and the appeal of the assessee is di...

ITA 162/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh12 Feb 2025AY 2013-14

Bench: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं . / ITA No.160, 161 & 162/ Chd/2023 निर्धारण वर्ष / Assessment Year : 2017-18, 2012-13 & 2013-14 The Jyoti Co-operative Non Agricultural Thrift & Credit Society Ltd. Sirmour, Solan, HP-173025 स्थायी लेखा सं. / PAN NO: AAABT1453G अपीलार्थी/Appellant बनाम The ITO H.P Ward-Nahan, Sirmour प्रत्यर्थी/Respondent निर्धारिती की ओर से/Assessee by : Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, Advocate राजस्व की ओर से / Revenue by : Dr. Ranjeet K

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Dr. Ranjeet Kaur, Sr. DR

Section 142(1)Section 80Section 80P(2)Section 80P(2)(a)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “एस.एम.सी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No.160, 161 & 162/ Chd/2023 िनधा"रण वष" / Assessment Year : 2017-18, 2012-13 & 2013-14 The Jyoti Co-operative Non बनाम The ITO Agricultural Thrift & Credit Society Ward-Nahan, Sirmour H.P Ltd. Sirmour, Solan, HP-173025 "थायी लेखा सं./PAN NO: AAABT1453G अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma,…

The Jyoti Co-Operative Non Agricultural Thrift & Credit Society Ltd., Sirmour vs. ITO, Ward, Nahan

ITA 161/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh12 Feb 2025AY 2012-13

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Dr. Ranjeet Kaur, Sr. DR

Section 142(1)Section 80Section 80P(2)Section 80P(2)(a)

The Jyoti Co-Operative Non Agricultural Thrift & Credit Society Ltd., Sirmour vs. ITO, Ward, Nahan

ITA 160/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh12 Feb 2025AY 2017-18

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Dr. Ranjeet Kaur, Sr. DR

Section 142(1)Section 80Section 80P(2)Section 80P(2)(a)

Deputy Commissioner of Income Tax Central Circle 6 (1), Mumbai, Air India Building, Nariman Point vs. Buldana Urban Coop Credit Society Ltd, Buldana

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

ITA 4398/MUM/2023[2018-19]Status: DisposedITAT Mumbai30 Jan 2025AY 2018-19

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhailassessment Year : 2018-19 Deputy Commissioner Of Buldana Urban Co-Op. Credit Income Tax, Society Ltd., Central Circle-6(1), Vs. 1, Sahakar Setu, Air India Building, Hutatma Gore Path, Nariman Point, Main Road Buldana, Mumbai Buldana, Maharashtra Pan : Aaaab2567M (Appellant) (Respondent)

For Appellant: Shri Mahavir Atal and Shri Vinod GandhiFor Respondent: Shri Kailash C. Kanojiya, CIT-DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “B” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Assessment Year : 2018-19 Deputy Commissioner of Buldana Urban Co-Op. Credit Income Tax, Society Ltd., Central Circle-6(1), vs. 1, Sahakar Setu, Air India Building, Hutatma Gore Path, Nariman Point, Main Road Buldana, Mumbai Buldana, Maharashtra PAN : AAAAB2567M (Appellant) (Respondent) For Assessee : Shri Mahavir Atal and Shri Vinod Gandhi For Revenue : Shri Kailash C. Kanojiya, CIT-DR Date of Hearing : 29-01-2025 Date of Pronouncement : 30-01-2025 PER B.…