Vaveru Co-operative Rural Bank Ltd. v. CIT (396 ITR 371)

Bishnupur Rowtara Primary Agriculture Co-Operative Credit Society Ltd., Nadia vs. ITO, Ward-41(1), Nadia

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

ITA 684/KOL/2024[2020-21]Status: DisposedITAT Kolkata13 Jan 2026AY 2020-21

Bench: SHRI GEORGE MATHAN (Judicial Member)

For Appellant: Shri P.K.Roy & Trideep Nayak, ARsFor Respondent: Shri Abhijit Adhikary, Sr. DR

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

…आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.684/KOL/2024 (नििाारण वर्ा / Assessment Year :2020-2021) Bishnupur Rowtara Primary Vs ITO Ward-41(1), Nadia Agriculture Co-operative Credit Society Limited, Bishnupur, Kotwali, Nadia West Bengal-741103 PAN No. :AACAB 3042 Q (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee by : Shri P.K.Roy & Trideep Nayak, ARs राजस्व की ओर से /Revenue by : Shri Abhijit Adhikary, Sr. DR सुनवा…

Thermal Engineers Co-Op Credit Society, Pune vs. Income Tax Officer Ward 1(5), Pune

In the result, appeal of the assessee is allowed

ITA 2801/PUN/2025[2018-19]Status: DisposedITAT Pune08 Jan 2026AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2801/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Thermal Engineers Co-Op V The Income Tax Credit Society, S Officer, 1, Shop No.03, Market Ward-1(5), Aurangabad. Building, T.P.S. Colony, Parli Vaijnath, Maharashtra – 431520 Pan: Aabat3151F Appellant/ Assessee Respondent / Revenue Assessee By Shri Prateek Jha Revenue By Shri Madhukar Anand – Jcit (Through Virtual) Date Of Hearing 06/01/2026 Date Of Pronouncement 08/01/2026 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], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2018-19 Dated 31.10.2025 Emanating From The Assessment Order Passed Under Section 143(3) Read With Section 143(3A) & 143(3B) Of The Act

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

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.2801/PUN/2025 निर्धारण वषा / Assessment Year: 2018-19 Thermal Engineers Co-Op V The Income Tax Credit Society, s Officer, 1, Shop No.03, Market Ward-1(5), Aurangabad. Building, T.P.S. Colony, Parli Vaijnath, Maharashtra – 431520 PAN: AABAT3151F Appellant/ Assessee Respondent / Revenue Assessee by Shri Prateek Jha Revenue by Shri Madhukar Anand – JCIT (Through Virtual) Date of hearing 06/01/2026 D…

Shree Sant Savta Gramin Bigar Seti Sahakari Pathasanstha Maryadit, Pimpalgaon vs. Assessing Officer, Nashik

In the result, appeal of the Assessee for A

ITA 1598/PUN/2025[2018-19]Status: DisposedITAT Pune08 Jan 2026AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩलसं. / Ita Nos.1596 & 1598/Pun/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2018-19 Shree Sant Savta Gramin Bigar V Assessment Unit, Income Seti Sahakari Pathasanstha S Tax Department, Delhi. Maryadit, Pimpalgaon, Niphad, Nashik – 422209. Pan: Aacas4098M Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanket Joshi Revenue By Shri Madhukar Anand – Jcit(Through Virtual) Date Of Hearing 07/01/2026 Date Of Pronouncement 08/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2017-18 & 2018-19, Both Dated 27.11.2024 Emanating From Separate Assessment Order U/S.143(3) Of The I.T.Act, Dated 15.12.2019 & 24.02.2021 Respectively. For The Sake Of

Section 143(3)Section 250Section 68Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩलसं. / ITA Nos.1596 & 1598/PUN/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2018-19 Shree Sant Savta Gramin Bigar V Assessment Unit, Income Seti Sahakari Pathasanstha s Tax Department, Delhi. Maryadit, Pimpalgaon, Niphad, Nashik – 422209. PAN: AACAS4098M Appellant/ Assessee Respondent / Revenue Assessee by Shri Sanket Joshi Revenue by Shri Madhukar Anand – JCIT(through Virtual) Date of hearing 07/01/2026 Dat…

Shree Sant Savta Gramin Bigar Seti Sahakari Pathasanstha Maryadit, Pimapalgaon vs. Assessing Officer, Nashik

In the result, appeal of the Assessee for A

ITA 1596/PUN/2025[2017-18]Status: DisposedITAT Pune08 Jan 2026AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩलसं. / Ita Nos.1596 & 1598/Pun/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2018-19 Shree Sant Savta Gramin Bigar V Assessment Unit, Income Seti Sahakari Pathasanstha S Tax Department, Delhi. Maryadit, Pimpalgaon, Niphad, Nashik – 422209. Pan: Aacas4098M Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanket Joshi Revenue By Shri Madhukar Anand – Jcit(Through Virtual) Date Of Hearing 07/01/2026 Date Of Pronouncement 08/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2017-18 & 2018-19, Both Dated 27.11.2024 Emanating From Separate Assessment Order U/S.143(3) Of The I.T.Act, Dated 15.12.2019 & 24.02.2021 Respectively. For The Sake Of

Section 143(3)Section 250Section 68Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩलसं. / ITA Nos.1596 & 1598/PUN/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2018-19 Shree Sant Savta Gramin Bigar V Assessment Unit, Income Seti Sahakari Pathasanstha s Tax Department, Delhi. Maryadit, Pimpalgaon, Niphad, Nashik – 422209. PAN: AACAS4098M Appellant/ Assessee Respondent / Revenue Assessee by Shri Sanket Joshi Revenue by Shri Madhukar Anand – JCIT(through Virtual) Date of hearing 07/01/2026 Dat…

The Shiroda Progressive Urban Multipurpose Cooperative Society Limited, Ponda vs. Income Tax Officer, Panaji

In the result, the two appeals filed by the assessee are allowed for statistical purposes

ITA 273/PAN/2025[2020-21]Status: DisposedITAT Panaji23 Dec 2025AY 2020-21

Bench: Shri Pavan Kumar Gadalei T A. Nos.272 & 273/Pan/2025 (A.Y. 2018-19 & 2020-21 ) The Shiroda Progressive Urban Vs I T O, Multipurpose Cooperative National E Assessment . Society Limited, Centre, Shop.No.4, Opp: Police Station, Delhi. Shiroda Bhat, Ponda-403103.Goa Pan .No. Aabat7206P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 80P(2)(a)

…r Merchants Souharda Credit Cooperative Ltd v ITO Ward – V, Tumkur 55 taxmann.com 447 (Kar). 3. Guttigedarara Credit Co-operative Society Ltd v ITO Ward 2(2), Mysore 377 ITR 464 (Kar) . 4. Vavveru Co-operative Rural Bank Ltd v Chief Commissioner of Income Tax 396 ITR 371 (A.P and Telangana). 5. Pr.CIT v Sahyadri Co-operative Credit Society Ltd 166 taxmann.com 445 (Ker). 6. Pr.CIT v Gunja Samabay Krishi Unnayan Samiti Ltd 147 taxmann.com 518(Cal) 7. Chennai Central Co-operative Bank Ltd 148 taxmann.com 17 (Mad). 8. Athani Credit Co-operative Society Ltd ITA No.121/PAN/2023. 9. Shree Adinath Minority Credit Souhard…

The Shiroda Progressive Urban Multipurpose Cooperative Society Limited, Ponda vs. Income Tax Officer, Panaji

In the result, the two appeals filed by the assessee are allowed for statistical purposes

ITA 272/PAN/2025[2018-19]Status: DisposedITAT Panaji23 Dec 2025AY 2018-19

Bench: Shri Pavan Kumar Gadalei T A. Nos.272 & 273/Pan/2025 (A.Y. 2018-19 & 2020-21 ) The Shiroda Progressive Urban Vs I T O, Multipurpose Cooperative National E Assessment . Society Limited, Centre, Shop.No.4, Opp: Police Station, Delhi. Shiroda Bhat, Ponda-403103.Goa Pan .No. Aabat7206P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 80P(2)(a)

…r Merchants Souharda Credit Cooperative Ltd v ITO Ward – V, Tumkur 55 taxmann.com 447 (Kar). 3. Guttigedarara Credit Co-operative Society Ltd v ITO Ward 2(2), Mysore 377 ITR 464 (Kar) . 4. Vavveru Co-operative Rural Bank Ltd v Chief Commissioner of Income Tax 396 ITR 371 (A.P and Telangana). 5. Pr.CIT v Sahyadri Co-operative Credit Society Ltd 166 taxmann.com 445 (Ker). 6. Pr.CIT v Gunja Samabay Krishi Unnayan Samiti Ltd 147 taxmann.com 518(Cal) 7. Chennai Central Co-operative Bank Ltd 148 taxmann.com 17 (Mad). 8. Athani Credit Co-operative Society Ltd ITA No.121/PAN/2023. 9. Shree Adinath Minority Credit Souhard…

The Brahmaling Multipurpose Co-Op Society Ltd, Belgaum vs. Income Tax Officer, Ward -3, Belgaum

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

ITA 254/PAN/2025[2017-18]Status: DisposedITAT Panaji22 Dec 2025AY 2017-18

Bench: SHRI PAVAN KUMAR GADALE (Judicial Member)

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

…r Merchants Souharda Credit Cooperative Ltd v ITO Ward – V, Tumkur 55 taxmann.com 447 (Kar). 3. Guttigedarara Credit Co-operative Society Ltd v ITO Ward 2(2), Mysore 377 ITR 464 (Kar) . 4. Vavveru Co-operative Rural Bank Ltd v Chief Commissioner of Income Tax 396 ITR 371 (A.P and Telangana). 5. Pr.CIT v Sahyadri Co-operative Credit Society Ltd 166 taxmann.com 445 (Ker). 6. Pr.CIT v Gunja Samabay Krishi Unnayan Samiti Ltd 147 taxmann.com 518(Cal) 7. Chennai Central Co-operative Bank Ltd 148 taxmann.com 17 (Mad). 8. Athani Credit Co-operative Society Ltd ITA No.121/PAN/2023. 9. Shree Adinath Minority Credit Souhard…

Chhatrapati Nagri Sahkari Patsanstha M, Beed vs. ITO, Ward-1, Jalna

In the result, appeal of the assessee is allowed

ITA 1919/PUN/2025[2022-23]Status: DisposedITAT Pune18 Dec 2025AY 2022-23

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1919/Pun/2025 निर्धारण वषा / Assessment Year: 2022-23 Chhatrapati Nagri Sahkari V The Income Tax Officer, Patsanstha M, S Ward-1, Jalna. 10, Georai Road, Majalgaon, Beed – 431131. Maharashtra. Pan: Aaaac7776L Appellant/ Assessee Respondent / Revenue Assessee By Shri Ramesh Thete Patil(Virtual) Revenue By Shri Harshit Bari – Addl.Cit(Virtual) Date Of Hearing 16/12/2025 Date Of Pronouncement 18/12/2025 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] Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2022-23 Dated 07.07.2025 Emanating From Assessment Order U/S143(3) Read With Section 144B Of The Act, Dated 21.03.2024. The Assessee Has Raised The Following Grounds Of Appeal :

Section 143(3)Section 144BSection 250Section 80Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.1919/PUN/2025 निर्धारण वषा / Assessment Year: 2022-23 Chhatrapati Nagri Sahkari V The Income Tax Officer, Patsanstha M, s Ward-1, Jalna. 10, Georai Road, Majalgaon, Beed – 431131. Maharashtra. PAN: AAAAC7776L Appellant/ Assessee Respondent / Revenue Assessee by Shri Ramesh Thete Patil(Virtual) Revenue by Shri Harshit Bari – Addl.CIT(Virtual) Date of hearing 16/12/2025 Date of pronouncement 18/12/…

Kaiga Project Employees Thrift and Credit Society, Karwar vs. Income Tax Officer, Ward - 2, Karwar

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 62/PAN/2025[2015-16]Status: DisposedITAT Panaji28 Nov 2025AY 2015-16