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 371,886 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

Ruby Hall Clinic Karmchari Sahakari Pat Sanstha Maryadit, Pune vs. Income Tax Officer, Ward 7(1), Pune

In the result, the appeal of the assessee is allowed

ITA 32/PUN/2024[2020-21]Status: DisposedITAT Pune25 Apr 2024AY 2020-21

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.32/Pun/2024 Assessment Year : 2020-21 Ruby Hall Clinic Karmchari Vs. Ito, Ward-7(1), Sahakari Patsanstha Maryadit, Pune 40, Sasoon Road, Pune Ho, Haveli, Pune- 411 001 Maharashtra Pan : Aaaar9852L Appellant Respondent

For Appellant: Shri Randeep Sharma &For Respondent: Shri A.K. Mahala

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.32/PUN/2024 Assessment Year : 2020-21 Ruby Hall Clinic Karmchari Vs. ITO, Ward-7(1), Sahakari Patsanstha Maryadit, Pune 40, Sasoon Road, Pune HO, Haveli, Pune- 411 001 Maharashtra PAN : AAAAR9852L Appellant Respondent Assessee by : Shri Randeep Sharma & Shri Deepak Sasar Revenue by : Shri A.K. Mahala Date of hearing : 24.04.2024 Date of pronouncement : 25.04.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee dire…

Kal Devendra Sarda Nagari Sahakari Patsanstha Maryadit, Nashik vs. ITO, Ward 1(2), Nashik

In the result, both the appeals of the appellant stands partly

ITA 468/PUN/2024[2017-18]Status: DisposedITAT Pune22 Apr 2024AY 2017-18

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.467 & 468/Pun/2024 "नधा"रण वष" / Assessment Years: 2014-15 & 2017-18 Kai Devendra Sarda Nagari Vs. Ito, Ward-1(2), Sahakari Patsanstha Maryadit, Nashik Tryamba Keshwar, Renuka Housing Soc., Trimbakeshwar, Patil Galli, Trimbakeshwar Nashik 422 101 Maharashtra Pan : Aaaak4418P Appellant Respondent

For Appellant: Smt. Deepa KhareFor Respondent: Shri Arvind Desai

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.467 & 468/PUN/2024 "नधा"रण वष" / Assessment Years: 2014-15 & 2017-18 Kai Devendra Sarda Nagari Vs. ITO, Ward-1(2), Sahakari Patsanstha Maryadit, Nashik Tryamba Keshwar, Renuka Housing soc., Trimbakeshwar, Patil Galli, Trimbakeshwar Nashik 422 101 Maharashtra PAN : AAAAK4418P Appellant Respondent Assessee by : Smt. Deepa Khare Revenue by : Shri Arvind Desai Date of hearing : 18.04.2024 Date of pronouncement : 22.04.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: These are the two appea…

Kai Devendra Sarda Nagari Sahakari Patsanstha Maryadit, Nashik vs. ITO, Ward 1(2), Nashik

In the result, both the appeals of the appellant stands partly

ITA 467/PUN/2024[2014-15]Status: DisposedITAT Pune22 Apr 2024AY 2014-15

For Appellant: Smt. Deepa KhareFor Respondent: Shri Arvind Desai

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

Shri T S Nagari Sahakari Patsanstha Maryadit, Pune vs. Income Tax Officer, Ward-10(1), Pune

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

ITA 433/PUN/2024[2018-19]Status: DisposedITAT Pune15 Apr 2024AY 2018-19

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.433/Pun/2024 "नधा"रण वष" / Assessment Year : 2018-19

For Appellant: Shri Premchand C. Patil &For Respondent: Shri Arvind Desai

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.433/PUN/2024 "नधा"रण वष" / Assessment Year : 2018-19 Shri T.S. Nagari Sahakari Patsanstha Vs. ITO, Ward-10(1), Maryadit, Pune. 001, At Post Shinoli, Dist. Pune 410 516, Maharashtra PAN : AADAS3746D Appellant Respondent Assessee by : Shri Premchand C. Patil & Shri Yuvraj Bhandare Revenue by : Shri Arvind Desai : 15.04.2024 Date of hearing Date of pronouncement : 15.04.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of th…

Income Tax Officers, Ward-1, Jalna, Aayakar Bhawan, Sirashwadi Road, Nr. T.V Centre vs. Mahesh Nagari Sahakari Pathsanstha Limited, Swami Complex First Floor

In the result, appeal of the Revenue is dismissed

ITA 1229/PUN/2023[2018]Status: DisposedITAT Pune26 Mar 2024

Bench: Shri Partha Sarathi Chaudhuryand Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1229/Pun/2023 िनधा"रण वष" / Assessment Year :2018-19 The Income Tax Officer, Mahesh Nagari Ward-1, Jalna. V Sahakaripathastha Limited, S 14, Swami Complex, First Floor, Sarojinidevi Road, Jalna – 431203. Pan: Aaaam5643C Appellant / Revenue Respondent /Assessee Assessee By None. Revenue By Shri R.Y.Balawade – Addl.Cit Date Of Hearing 11/03/2024 Date Of Pronouncement 26/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Revenue Against The Order Of Ld.Commissioner Of Income Tax Appeal[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 26.09.2023 For A.Y.2018-19. The Grounds Of Appeal Raised By The Revenue Are As Under : “I) On The Fact & In The Circumstances Of The Case, The Ld. Cit(A) Has Erred In Allowing Deduction U/S 80P(2)(A)(I) Of The Act To The Assessee. Mahesh Nagari Sahakari Pathsanstha [R]

Section 250Section 70Section 80PSection 80P(2)(a)

…।आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBERAND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1229/PUN/2023 िनधा"रण वष" / Assessment Year :2018-19 The Income Tax Officer, Mahesh Nagari Ward-1, Jalna. V SahakariPathastha Limited, s 14, Swami Complex, First Floor, Sarojinidevi Road, Jalna – 431203. PAN: AAAAM5643C Appellant / Revenue Respondent /Assessee Assessee by None. Revenue by Shri R.Y.Balawade – Addl.CIT Date of hearing 11/03/2024 Date of pronouncement 26/03/2024 आदेश/ ORDER PER DR. D…

Income-Tax Officer Ward-2, Ahmednagar vs. Mahesh Nagari Sahakari Patsanstha Limited, Sangamner Dist. Ahmednagar

In the result, the appeal of Revenue is dismissed

ITA 1250/PUN/2023[2020-21]Status: DisposedITAT Pune19 Mar 2024AY 2020-21

Bench: SHRI PARTHA SARATHI CHAUDHURY (Judicial Member), DR. DIPAK P. RIPOTE (Accountant Member)

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri R.Y. Balawade, Addl. CIT

Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER Assessment Year : 2020-21 The Income Tax Officer, Ward-2, Ahmednagar ... Appellant Vs. Mahesh Nagari Sahakari Patsanstha Ltd., 1493, Bhandari Mangal Karyalaya, Ashok Chowk, Sangamner, Dist. Ahmednagar – 422605 PAN: AAAAM7240H ... Respondent Assessee by : Shri Pramod S. Shingte Respondent by : Shri R.Y. Balawade, Addl. CIT Date of Hearing : 12-03-2024 Date of Pronouncement : 19-03-2024 ORDER PER PARTHA SARATHI CHAUDHURY, JM : This appeal preferred by the Revenue…

Ajayshree Gramin Bigar Sheti Sahakari Patsanstha Maryadit, Pune vs. NFAC, Delhi

In the result, appeal of the assessee is allowed

ITA 1427/PUN/2023[2018-19]Status: DisposedITAT Pune08 Mar 2024AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1427/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Ajayshree Gramin Bigar Sheti The National Faceless Sahakari Patasanstha Maryadit, V Assessment At Post Murum, Tal Baramati, S Centre(Nfac), Delhi. Dist Pune, Pune – 412306. Pan: Aaaaa9964E Appellant/ Assessee Respondent /Revenue Assessee By Shri Manoj R Jain – Ar Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 06/03/2024 Date Of Pronouncement 08/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Dated 30.10.2023 For A.Y.2018-19. The Grounds Of Appeal Raised By The Assessee Are As Under : “1. The Learned Cit (A) Has Erred In Confirming The Addition Of Rs.86,59,612/-Made By The Ao On Account Of Disallowance Of Deduction Claimed By The Appellant U/S 80P(2)(A)(I) Of The Act Without Considering The Detailed Submissions Made By The Appellant & Without Passing Any Speaking Order, On The Ground That Only The Income Earned By Providing Credit Facility To Its Members Be Treated Ajayshree Gramin Bigar Sheti Sahakari Patasanstha Maryadit [A]

Section 143(3)Section 57Section 80PSection 80P(2)(a)

…।आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1427/PUN/2023 िनधा"रण वष" / Assessment Year : 2018-19 Ajayshree Gramin Bigar Sheti The National Faceless Sahakari Patasanstha Maryadit, V Assessment AT Post Murum, Tal Baramati, s Centre(NFAC), Delhi. Dist Pune, Pune – 412306. PAN: AAAAA9964E Appellant/ Assessee Respondent /Revenue Assessee by Shri Manoj R Jain – AR Revenue by Shri Ramnath P Murkunde - DR Date of hearing 06/03/2024 Date of pronouncement 08/03/…

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

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)

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

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…

M/S. the Bhavasara Kshatriya Co-Operative Society Limited, Mysuru vs. Income Tax Officer, Ward-2(1), Mysuru

ITA 981/BANG/2023[2017-18]Status: DisposedITAT Bangalore03 Jan 2024AY 2017-18

Bench: Shri Chandra Poojari & Ms. Madhumita Roym/S Bhavasara Kshatriya Co- Operative Society Ltd., 279, Benkinawab Street, Mandi Mohalla, Mysureu-570 001. Pan – Aadat 2458 F Appelant Assessee By : Shri V Srinivasan, Advocate Revenue By : Shri Ganesh R Gale, Standing Counsel For Dept. Date Of Hearing : 03.01.2024 Date Of Pronouncement: 03.01.2024

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept

Section 143Section 234Section 250Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER M/s Bhavasara Kshatriya Co- operative Society Ltd., 279, Benkinawab Street, Mandi Mohalla, Mysureu-570 001. PAN – AADAT 2458 F APPELANT Assessee by : Shri V Srinivasan, Advocate Revenue by : Shri Ganesh R Gale, Standing Counsel for Dept. Date of hearing : 03.01.2024 Date of Pronouncement: 03.01.2024 ITA No.981/Bang/2023 Assessment year : 2017-18 Vs. The Income-tax Officer, Ward-2(1), Mysuru. RESPONDENT ORDER Per Chandra Poojari, Accountant Member This appeal by the asse…

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…

The Athani Credit Co-Operative Society Limited, Athani vs. Income Tax Officer, Ward - 1, Belagavi

Appeal is partly allowed in above terms

ITA 90/PAN/2023[2017-18]Status: DisposedITAT Panaji12 Oct 2023AY 2017-18

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Chetan ChauguleFor Respondent: Shri N. Shrikanth

Section 143(3)Section 68Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK RIPOTE, ACCOUNTANT MEMBER ITA.No.90/PAN./2023 Assessment Year 2017-2018 The Income Tax Officer, The Athani Credit Co-Op Ward – 1, Feroj Society Ltd., Kalagi Galli, Khimjibhai Complex, Saree Bazaar, Athani, vs. Opp. Civil Hospital, Dist. Belagavi-591 304 Dr. Ambedkar Road, Karnataka. Belagavi – 590 001 PAN AAAAT2608L Karnataka. (Appellant) (Respondent) For Assessee : Shri Chetan Chaugule For Revenue : Shri N. Shrikanth Date of Hearing : 09.10.2023 Date of Pronounceme…

Pune Jilha Gramsevak Sahkari Pathsanstha Maryadit Pune, Pune vs. The Income Tax Officer, Ward-12(1), Pune

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

ITA 958/PUN/2023[2020-21]Status: DisposedITAT Pune05 Oct 2023AY 2020-21

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.958/Pun/2023 िनधा"रण वष" / Assessment Year : 2020-21 Pune Jilha Gramsevak Vs. Ito, Ward-12(1), Pune. Sahkari Pathsanstha Maryadit, 752, Shivlila Chembers, Kumthekar Road, Sadashiv Peth, Pune- 411030. Pan : Aabap0214D Appellant Respondent Assessee By : Smt. Deepa Khare Revenue By : Shri Kalpesh Rupavatiya Date Of Hearing : 27.09.2023 Date Of Pronouncement : 05.10.2023 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 13.06.2023 For The Assessment Year 2020-21. 2. Briefly, The Facts Of The Case Are That The Appellant Is A Co- Operative Society Incorporated Under The Provisions Of The Maharashtra Co-Operative Societies Act. It Is A Member Of Co- Operative Society Formed For The Purpose Of Providing Credit

For Appellant: Smt. Deepa KhareFor Respondent: Shri Kalpesh Rupavatiya

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.958/PUN/2023 िनधा"रण वष" / Assessment Year : 2020-21 Pune Jilha Gramsevak Vs. ITO, Ward-12(1), Pune. Sahkari Pathsanstha Maryadit, 752, Shivlila Chembers, Kumthekar Road, Sadashiv Peth, Pune- 411030. PAN : AABAP0214D Appellant Respondent Assessee by : Smt. Deepa Khare Revenue by : Shri Kalpesh Rupavatiya Date of hearing : 27.09.2023 Date of pronouncement : 05.10.2023 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of the Nationa…

Maharashtra Rajya Pathyapustak Mandal Karmachari Sahakari Pat Sanstha Maryadit, Pune vs. The Principal Commissioner of Income Tax -2, Pune

The appeal of the assessee stands ALLOWED

ITA 733/PUN/2023[2017-18]Status: DisposedITAT Pune26 Sept 2023AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 733/Pun/2023 निर्धारण वषा / Assessment Year : 2017-18 Maharashtra Rajya Pathyapustak Mandal Karmachari Sahakari Pat Sanstha Maryadit, Bal Bharati, Senapati Bapat Rd., Pune – 411 004 Pan: Aaaam2009A . . . . . . . अपऩलधर्थी / Appellant बिधम / V/S Pr. Commissioner Of Income Tax -2 Pune . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mrs. J.R. Chandekar Revenue By : Shri Keyur Patel सुनवाई की तारीख / Date Of Conclusive Hearing : 25/09/2023 घोषणा की तारीख / Date Of Pronouncement : 26/09/2023 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Of The Assessee For Assessment Year 2017-18 [For Short ‘Ay’] Is Assailed Against Revisionary Order Of Pr. Commissioner Of Income Tax-2, [For Short ‘Pcit’] Dt. 21/03/2022 Passed U/S 263 Of The Income-Tax Act, 1961 [For Short ‘The Act’], Which Ascended Out Of Assessment Order Dt. 24/12/2019 Passed U/S 143(3) By The Income Tax Officer, Ward 3(5), Pune [For Short ‘Ao’].

For Appellant: Mrs. J.R. ChandekarFor Respondent: Shri Keyur Patel

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

…॥ आयकर अपीलीय न्यायाधिकरण, पुणे “ए” न्यायपीठ, पुणे में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘A’ BENCH, PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No. 733/PUN/2023 निर्धारण वषा / Assessment Year : 2017-18 Maharashtra Rajya Pathyapustak Mandal Karmachari Sahakari Pat Sanstha Maryadit, Bal Bharati, Senapati Bapat Rd., Pune – 411 004 PAN: AAAAM2009A . . . . . . . अपऩलधर्थी / Appellant बिधम / V/s Pr. Commissioner of Income Tax -2 Pune . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Mrs. J.R. Chandekar Revenue…

Primary Agricultural Credit Co-Operative Society Ltd, Konnur vs. Income Tax Officer, Ward - 1, Gokak

In the result, appeals of the assessee are allowed

ITA 111/PAN/2023[2020-21]Status: DisposedITAT Panaji20 Sept 2023AY 2020-21

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Sanjay D Shirguppe, CAFor Respondent: Smt. Ashwini Hosmani, Sr.DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH :: PANAJI BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER (Through virtual hearing) ITA Nos.109 to 111/PAN/2023 (A.Y. 2017-18, 2018-19 & 2020-21) Primary Agricultural Credit Vs ITO, Ward-1, Co-op. Society Ltd. at Gokak. Konnur, Gokak, Belagavi. PAN : AAAAP 4631 P Appellant Respondent Assessee by : Shri Sanjay D Shirguppe, CA Revenue by : Smt. Ashwini Hosmani, Sr.DR Date of hearing : 04/09/2023 Date of pronouncement : 20/09/2023 O R D E R Per PARTHA SARATHI CHAUDHURY, JM: These appeals preferred by the assessee emana…

Primary Agricultural Credit Co-Operative Society Ltd, Konnur vs. Income Tax Officer, Ward - 1, Gokak

In the result, appeals of the assessee are allowed

ITA 110/PAN/2023[2018-19]Status: DisposedITAT Panaji20 Sept 2023AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Sanjay D Shirguppe, CAFor Respondent: Smt. Ashwini Hosmani, Sr.DR

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

Primary Agricultural Credit Co-Operative Society Ltd, Konnur vs. Income Tax Officer, Ward - 1, Gokak

In the result, appeals of the assessee are allowed

ITA 109/PAN/2023[2017-18]Status: DisposedITAT Panaji20 Sept 2023AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Sanjay D Shirguppe, CAFor Respondent: Smt. Ashwini Hosmani, Sr.DR

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

The Bhandari Co-Op Credit Soiety Limited, Panaji vs. Income Tax Officer, Ward - 1(5), Panaji

In the result, appeals of the assessee are allowed

ITA 102/PAN/2023[2018-19]Status: DisposedITAT Panaji20 Sept 2023AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Amogh Arlekar, AdvocateFor Respondent: Smt. Ashwini Hosmani, Sr.DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH :: PANAJI BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER (Through virtual hearing) ITA Nos.101 & 102/PAN/2023 (A.Y. 2017-18 & 2018-19) The Bhandari Co-op. Credit Vs ITO, Ward-1(5), Society Ltd., G-S-5 Rani Panaji. Pramila Arcade Building, 18th June Road, Panaji, Goa PAN : AADAT 6521 D Appellant Respondent Assessee by : Shri Amogh Arlekar, Advocate Revenue by : Smt. Ashwini Hosmani, Sr.DR Date of hearing : 04/09/2023 Date of pronouncement : 20/09/2023 O R D E R Per PARTHA SARATHI CHAUDHURY, JM: These appeals preferr…