Vavveru Co-operative Rural Bank Ltd. v. CCIT in W.P. No. 12727 of

88 Taxmann.com 728Reported decision2017#6871 most cited
17

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 80P(2)(d)Section 143(3)Section 263Section 142(1)Section 80P(2)(a)(i)Section 144BSection 147Section 194A

Issues it is cited on

section 254(2)section 2(19)mistake apparent on recordsection 194asection 80p(2)(a)section 80p(2)(d)section 80p(2)section 80p(2)(a)(i)penalty under section 270agross total incomelimited scrutinysection 80p

Judgments citing Vavveru Co-operative Rural Bank Ltd. v. CCIT in W.P. No. 12727 of

SHREE KESHAV CO OP CREDIT SOCIETY LTD,JUNAGADH vs. THE DCIT/ACIT, CIR 1(1), RAJKOT, RAJKOT

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

ITA 794/RJT/2025[2020-21]Status: DisposedITAT Rajkot12 Feb 2026AY 2020-21

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri D. M. Rindani, ARFor Respondent: Shri Dheeraj Kumar Gupta, Sr. DR
Section 143(3)Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण,राजकोट "ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.793 & 794/RJT/2025 Assessment Years: (2018-19 & 2020-21) (Physical Hearing) Shree Keshav Co-op. Credit Society DCIT/ACIT, बनाम/ Limited, Circle – 1(1), Vs. 1, Keshav Bhavan, 5- Govardhan Rajkot Park, Near Sardar Baug Jakat Naka, Junagadh – 362001, Gujarat "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAS3172N (Assessee) (Respondent) िनधा"रती की ओर से/Assessee by : Shri D. M. Rindani, AR राज" की ओर से/Respondent…

SHREE KESHAV CO OP CREDIT SOCIETY LTD,JUNAGADH vs. THE DCIT/ACIT, CIR - 1(1), RAJKOT, RAJKOT

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

ITA 793/RJT/2025[2018-19]Status: DisposedITAT Rajkot12 Feb 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri D. M. Rindani, ARFor Respondent: Shri Dheeraj Kumar Gupta, Sr. DR
Section 143(3)Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण,राजकोट "ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.793 & 794/RJT/2025 Assessment Years: (2018-19 & 2020-21) (Physical Hearing) Shree Keshav Co-op. Credit Society DCIT/ACIT, बनाम/ Limited, Circle – 1(1), Vs. 1, Keshav Bhavan, 5- Govardhan Rajkot Park, Near Sardar Baug Jakat Naka, Junagadh – 362001, Gujarat "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAS3172N (Assessee) (Respondent) िनधा"रती की ओर से/Assessee by : Shri D. M. Rindani, AR राज" की ओर से/Respondent…

SURENDRANAGAR DISTRICT CO OP PRODUCERS UNION LIMITED,SURENDRANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, SURENDRANAGAR CIRCLE

In the result, appeal filed by the assessee is allowed

ITA 429/RJT/2025[2014-15]Status: DisposedITAT Rajkot10 Feb 2026AY 2014-15

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 429/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2014-15) Surendranagar District Co. Op. Acit, Circle, Producers Union Ltd. Vs. Surendranagar-363035 Plot No.249, Phase 2 Gidc Market Yard Circle, Sursagar Dairy, Wadhwan Road, Surendranagar-363035 (Guj) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaas8375B (अपीलाथ"/Assessee) (""यथ"/Respondent) Assessee By : Shri Kalpesh Doshi, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : Heard On 09/10/2025, Refixed For Clarification On 03.11.2025 & Finally Heard On 02.02.2026 : 10/02/2026 Date Of Pronouncement Order Per, Dr. Arjun Lal Saini, A.M.:

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 234ASection 250Section 271(1)(c)Section 80P(2)(b)Section 80P(2)(d)

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 429/RJT/2025 ("नधा"रणवष"/Assessment Year: (2014-15) Surendranagar District Co. Op. ACIT, Circle, Producers Union Ltd. Vs. Surendranagar-363035 Plot No.249, Phase 2 GIDC Market Yard Circle, Sursagar Dairy, Wadhwan Road, Surendranagar-363035 (Guj) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAS8375B (अपीलाथ"/Assessee) (""यथ"/Respondent) Assessee by : Shri Kalpesh Doshi, Ld. AR Respondent by : Shri Abhimanyu Sing…

SHRI JIVICO KARMACHARI CO-OPERATIVE CREDIT SOCIETY LIMITED,RAJKOT, GUJARAT vs. INCOME TAX OFFICER, WARD 2(1)(1), RAJKOT, GUJARAT

In the result, appeal filed by the assessee is allowed

ITA 48/RJT/2025[2017-18]Status: DisposedITAT Rajkot21 Jul 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos.48/Rjt/2025 ("नधा"रण वष" /Assessment Year: (2017-18) Shri Jivico Karmachari Co- Income Tax Officer, Operative Credit Society Ltd. Ward-2(1)(1), Rajkot, Aayakar Vs. Bhawan, Race Course Ring Road, Jivan Prakash, Mahila College Rajkot-360 001 Chowk, Tagore Marg, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaoas 6270 K (अपीलाथ" /Appellant) (""यथ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Krutarth Desai, Ar राज"व क" ओर से /Revenue By :Shri Abhimanyu Singh Yadav, Sr-Dr सुनवाई क" तार"ख/ Date Of Hearing : 03/07/2025 घोषणा क" तार"ख/Date Of Pronouncement : 21/07/2025 आदेश / O R D E R Per Dr. A.L. Saini, A.M:

For Appellant: Shri Krutarth Desai, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR
Section 142(1)Section 143(3)Section 250Section 56Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.48/RJT/2025 ("नधा"रण वष" /Assessment Year: (2017-18) Shri Jivico Karmachari Co- Income Tax Officer, Operative Credit Society Ltd. Ward-2(1)(1), Rajkot, Aayakar Vs. Bhawan, Race Course Ring Road, Jivan Prakash, Mahila College Rajkot-360 001 Chowk, Tagore Marg, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAOAS 6270 K (अपीलाथ" /Appellant) (""यथ" /Respondent) "नधा"रती क" ओर से /Assessee by : Shri Krutarth Desai, AR राज"व क" ओर से /Revenue b…

SHREE JAMNAGAR JILLA SAHAKARI KHARID VECHAN SANGH LIMITED,JAMNAGAR vs. DCIT-CIR-2(1), JAMNAGAR

In the result, appeal filed by the assessee is allowed

ITA 223/RJT/2025[2018-2019]Status: DisposedITAT Rajkot16 May 2025AY 2018-2019

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.223/Rjt/2025 "नधा"रण वष"/Assessment Year : 2018-19

For Appellant: Ms. Janvi Shah, ARFor Respondent: Shri Dheeraj Kumr Gupta, Sr-DR
Section 142(1)Section 144Section 250Section 80P(2)(d)

…ITA NO. 223/Rjt/2025 A.Y 18-19 Sh.J.J.S.K.V.S.Ltd. आयकर अपीलीय अिधकरण,राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.223/RJT/2025 "नधा"रण वष"/Assessment Year : 2018-19 Shree Jamnagar Jilla Sahakari Deputy Commissioner of बनाम/ Kharid Vechan Sangh Ltd., Income-tax, Circle-2(1)/National Vs Three Gate Grain Market, 3-Assessment Centre, Delhi Jamnagar-361 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAT 2757N (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee by : Ms. Janvi Shah, AR राज"व क" ओर…

SHRI NIDHI CREDIT CO-OPRATIVE SOCIETY LIMITED,RAJKOT vs. ITO 3(1)(1), RAJKOT

In the result, appeal filed by the assessee is allowed

ITA 936/RJT/2024[2014-2015]Status: DisposedITAT Rajkot30 Apr 2025AY 2014-2015

Bench: Dr. Arjun Lal Saini, Am. & Shr Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No.936/Rjt/2024 "नधा"रण वष" / Assessment Year: (2014-15)

For Appellant: Shri J.R. Mankodi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…ITA No.936/Rjt/2024 A.Y. 14-15 Sh.Nidhi Credit Co-Op Society Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, AM. & SHR DINESH MOHAN SINHA, JM आयकर अपील सं./ITA No.936/RJT/2024 "नधा"रण वष" / Assessment Year: (2014-15) Shri Nidhi Credit Co-Operative Income Tax Officer, Ward- Society Ltd. 3(1)(1), Rajkot, Aaykar Vs. 31, Shiv Anand Complex, Nr. Mehta Bhawan, Race Course Ring Petrol Pump, Dhebar Road, Rajkot Road, Rajkot 360001 360002. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAS 7489 Q (Appellant) (Respondent) Appellant by : Shri J.R. Mankodi, Ld. AR Respondent by : Shri Abh…

BEEJADY FISHERMEN CO-OP. SOCIETY LIMITED ,UDUPI vs. INCOME TAX OFFICER, WARD-1. , UDUPI

In the result, the appeal of the assessee is hereby partly allowed

ITA 2197/BANG/2024[2020-21]Status: DisposedITAT Bangalore21 Apr 2025AY 2020-21

Bench: Shri Waseem Ahmed

For Appellant: Shri Mahesh R Uppin, AdvocateFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept
Section 143(2)Section 57Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No.2196 & 2197/Bang/2024 Assessment Year: 2018-19 & 2020-21 Beejady Fishermen Co-operative Society Vs. The Income Tax Officer, Ltd., Ward – 1 & TPS, Udupi. Beejady, Koteshwara, Kundapura – 576 222. PAN – AACAB 9007 H APPELLANT RESPONDENT Assessee by : Shri Mahesh R Uppin, Advocate Revenue by : Shri Ganesh R Gale, Standing Counsel for Dept. (DR) Date of hearing : 13.02.2025 Date of Pronouncement : 21.04.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: These appeals filed by the assessee are agai…

BEEJADY FISHERMEN CO-OPERATIVE SOCIETY LIMITED,KUNDAPURA vs. INCOME TAX OFFICER, WARD-1 & TPS, , UDUPI

In the result, the appeal of the assessee is hereby partly allowed

ITA 2196/BANG/2024[2018-19]Status: DisposedITAT Bangalore21 Apr 2025AY 2018-19

Bench: Shri Waseem Ahmed

For Appellant: Shri Mahesh R Uppin, AdvocateFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept
Section 143(2)Section 57Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No.2196 & 2197/Bang/2024 Assessment Year: 2018-19 & 2020-21 Beejady Fishermen Co-operative Society Vs. The Income Tax Officer, Ltd., Ward – 1 & TPS, Udupi. Beejady, Koteshwara, Kundapura – 576 222. PAN – AACAB 9007 H APPELLANT RESPONDENT Assessee by : Shri Mahesh R Uppin, Advocate Revenue by : Shri Ganesh R Gale, Standing Counsel for Dept. (DR) Date of hearing : 13.02.2025 Date of Pronouncement : 21.04.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: These appeals filed by the assessee are agai…

THE MORBI CITIZENS CREDIT CO-OPRATIVE SOCIETY LIMITED,MORVI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT

In the result, appeal filed by the assessee is allowed

ITA 285/RJT/2024[2020-2021]Status: DisposedITAT Rajkot27 Mar 2025AY 2020-2021

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.285/Rjt/2024 Assessment Year: (2020-21) (Hybrid Hearing) The Morbi Citizens Credit Co- Vs. The Assessment Unit, Operative Society Ltd., Income Tax Department Above Murlidhar Sales National Faceless Agency, Savsar Plot, Ram Assessment Center Chowk, Morbid - 363641 (Nfac), Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabat2850K (Appellant) (Respondent)

For Appellant: Shri J.R. Mankodi, Ld. A.RFor Respondent: Shri Sanjay Pungalia, Ld.CIT.DR
Section 142(1)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…ITA No.285/RJT/2024 AY 2020-21. Morbi Citizen Credit Co-op Soc. Ltd IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No.285/RJT/2024 Assessment Year: (2020-21) (Hybrid Hearing) The Morbi Citizens credit co- Vs. The Assessment unit, operative society Ltd., Income Tax Department Above Murlidhar sales National faceless agency, savsar plot, ram Assessment center chowk, morbid - 363641 (NFAC), Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABAT2850K (Appellant) (Respondent) Appellant by : Shri J.R. Mank…

SULTANPUR JUTH SEVA SAHAKARI MANDALI LTD.,SULTANPUR, TAL. GONDAL, DIST. RAJKOT vs. THE DCIT, CIRCLE-1 (1), RAJKOT

In the result, appeal filed by the assessee is allowed

ITA 697/RJT/2024[2018-19]Status: DisposedITAT Rajkot27 Feb 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.492 & 493 & 697/Rjt/2024 ("नधा"रण वष"/Assessment Year: (2018-19 & 2020-21) Sultanpur Juth Seva Sahkari Assessment Unit, Nfac Mandali Ltd. (Present Juris. Acit-Dcit Vs. Cir-1(1) Sultanpur, At Sultanpur Tal: Gondal, Dist. It Office, New Aayakar Bhavan, Vatiaka, Rajkot – 364470 Rajkot - 360001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aaabs0194F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Sulabh Pad Shah, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 142(1)Section 143(3)Section 270ASection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER And SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No.492 & 493 & 697/RJT/2024 ("नधा"रण वष"/Assessment Year: (2018-19 & 2020-21) Sultanpur Juth Seva Sahkari Assessment Unit, NFAC Mandali Ltd. (Present Juris. ACIT-DCIT Vs. Cir-1(1) Sultanpur, At Sultanpur Tal: Gondal, Dist. IT Office, New Aayakar Bhavan, Vatiaka, Rajkot – 364470 Rajkot - 360001 "थायी लेखा सं./जीआइआरसं./PAN/GIR No.: AAABS0194F (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant by : Shri Sulabh Pad Shah, Ld. AR व क" Respondent by : Shr…

SULTANPUR JUTH SEVA SAHKARI MANDLI LTD,RAJKOT vs. ASSESSMENT UNIT, NFAC (PRESENT JURIS. ACIT-DCIT CIR 1(1),, RAJKOT

In the result, appeal filed by the assessee is allowed

ITA 493/RJT/2024[2020-21]Status: DisposedITAT Rajkot27 Feb 2025AY 2020-21

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.492 & 493 & 697/Rjt/2024 ("नधा"रण वष"/Assessment Year: (2018-19 & 2020-21) Sultanpur Juth Seva Sahkari Assessment Unit, Nfac Mandali Ltd. (Present Juris. Acit-Dcit Vs. Cir-1(1) Sultanpur, At Sultanpur Tal: Gondal, Dist. It Office, New Aayakar Bhavan, Vatiaka, Rajkot – 364470 Rajkot - 360001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aaabs0194F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Sulabh Pad Shah, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 142(1)Section 143(3)Section 270ASection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER And SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No.492 & 493 & 697/RJT/2024 ("नधा"रण वष"/Assessment Year: (2018-19 & 2020-21) Sultanpur Juth Seva Sahkari Assessment Unit, NFAC Mandali Ltd. (Present Juris. ACIT-DCIT Vs. Cir-1(1) Sultanpur, At Sultanpur Tal: Gondal, Dist. IT Office, New Aayakar Bhavan, Vatiaka, Rajkot – 364470 Rajkot - 360001 "थायी लेखा सं./जीआइआरसं./PAN/GIR No.: AAABS0194F (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant by : Shri Sulabh Pad Shah, Ld. AR व क" Respondent by : Shr…

SULTANPUR JUTH SEVA SAHKARI MANDLI LTD,RAJKOT vs. ASSESSMENT UNIT, NFAC (PRESENT JURIS. ACIT-DICT CIR 1(1) RAJKOT), RAJKOT

In the result, appeal filed by the assessee is allowed

ITA 492/RJT/2024[2018-19]Status: DisposedITAT Rajkot27 Feb 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.492 & 493 & 697/Rjt/2024 ("नधा"रण वष"/Assessment Year: (2018-19 & 2020-21) Sultanpur Juth Seva Sahkari Assessment Unit, Nfac Mandali Ltd. (Present Juris. Acit-Dcit Vs. Cir-1(1) Sultanpur, At Sultanpur Tal: Gondal, Dist. It Office, New Aayakar Bhavan, Vatiaka, Rajkot – 364470 Rajkot - 360001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aaabs0194F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Sulabh Pad Shah, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 142(1)Section 143(3)Section 270ASection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER And SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No.492 & 493 & 697/RJT/2024 ("नधा"रण वष"/Assessment Year: (2018-19 & 2020-21) Sultanpur Juth Seva Sahkari Assessment Unit, NFAC Mandali Ltd. (Present Juris. ACIT-DCIT Vs. Cir-1(1) Sultanpur, At Sultanpur Tal: Gondal, Dist. IT Office, New Aayakar Bhavan, Vatiaka, Rajkot – 364470 Rajkot - 360001 "थायी लेखा सं./जीआइआरसं./PAN/GIR No.: AAABS0194F (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant by : Shri Sulabh Pad Shah, Ld. AR व क" Respondent by : Shr…

AKSHAYA MUTUALLY AIDED COOPERATIVE CREDIT SOCIETY LIMITED,ANANTAPUR vs. INCOME TAX OFFICER, WARD-1, ANANTAPUR

In the result, appeal of the assessee is allowed

ITA 869/HYD/2024[2018-19]Status: DisposedITAT Hyderabad10 Oct 2024AY 2018-19

Bench: Shri K.Narasimha Charyआ.अपी.सं / Ita No.869/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2018-19) Akshaya Mutually Aided Income Tax Officer Cooperative Credit Vs. Ward-1 Society Ltd., Anantapur Anantapur [Pan : Aadaa6329G] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri Sashank Dundu, ARFor Respondent: Ms.Aditi Goyal, DR
Section 80PSection 80P(2)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD BEFORE SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No.869/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2018-19) Akshaya Mutually Aided Income Tax Officer Cooperative Credit Vs. Ward-1 Society Ltd., Anantapur Anantapur [PAN : AADAA6329G] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent धििााररती द्वारा/Assessee by: Shri Sashank Dundu, AR राजस्‍व द्वारा/Revenue by : Ms.Aditi Goyal, DR सुिवाई की तारीख/Date of hearing: 08/10/2024 घोर्णा की तारीख/Pronouncement on: 10/10/2024 आदेश / ORDER PER K. NARASIMHA…

NUCLEAR FUEL COMPLEX EMPLOYEES COOPERATIVE CREDIT SOCIETY,HYDERABAD vs. ITO WARD-15(3), HYDERABAD

In the result, appeal of the assessee is allowed

ITA 114/HYD/2022[2017-18]Status: DisposedITAT Hyderabad07 May 2024AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri P. Murali Mohan Rao, ARFor Respondent: Shri K. Meghnath Chowhan, CIT-DR
Section 143(3)Section 263Section 80PSection 80P(2)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 114/Hyd/2022 (धििाारण वर्ा / Assessment Year: 2017-18) M/s. Nuclear Fuel Complex Income Tax Officer, Employees Co-operative Vs. Ward-15(3), Credit Society, Hyderabad Hyderabad [PAN: AABAN9198E] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent धििााररती द्वारा/Assessee by: Shri P. Murali Mohan Rao, AR राजस्‍व द्वारा/Revenue by: Shri K. Meghnath Chowhan, CIT-DR सुिवाई की तारीख/Date of hearing: 14/03/202…

MUMBAI POSTAL EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD,MUMBAI vs. INCOME TAX OFFICER, WARD 17(2)(1), MUMBAI

In the result, both the appeal of the assessee are allowed

ITA 1051/MUM/2023[2016-2017]Status: DisposedITAT Mumbai16 Aug 2023AY 2016-2017

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos.1050 & 1051/Mum/2023 (A.Ys. 2015-16 & 2016-17) Mumbai Postal Employees Vs. Income Tax Officer, Co-Operative Credit Ward 17(2)(1) Society Limited, Gpo Room No. 115, 1 St Floor, Building, Fort, Kautilya Bhavan, C-41 To Mumbai – 400001 C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaajm0032G Appellant .. Respondent

For Appellant: Madhur Agarwal &For Respondent: Neena Jeph
Section 143(2)Section 143(3)Section 263Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…P a g e | 1 ITA Nos. 1050 & 1051/Mum/2023 Mumbai Postal Employees Co-operative Credit Society Ltd. Vs. ITO, Ward 17(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1050 & 1051/Mum/2023 (A.Ys. 2015-16 & 2016-17) Mumbai Postal Employees Vs. Income Tax Officer, Co-operative Credit Ward 17(2)(1) Society Limited, GPO Room No. 115, 1 st Floor, Building, Fort, Kautilya Bhavan, C-41 to Mumbai – 400001 C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAJM0032…

MUMBAI POSTAL EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD ,MUMBAI vs. INCOME TAX OFFICER, WARD 17(2)(1), MUMBAI

In the result, both the appeal of the assessee are allowed

ITA 1050/MUM/2023[2015-16]Status: DisposedITAT Mumbai16 Aug 2023AY 2015-16

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos.1050 & 1051/Mum/2023 (A.Ys. 2015-16 & 2016-17) Mumbai Postal Employees Vs. Income Tax Officer, Co-Operative Credit Ward 17(2)(1) Society Limited, Gpo Room No. 115, 1 St Floor, Building, Fort, Kautilya Bhavan, C-41 To Mumbai – 400001 C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaajm0032G Appellant .. Respondent

For Appellant: Madhur Agarwal &For Respondent: Neena Jeph
Section 143(2)Section 143(3)Section 263Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…P a g e | 1 ITA Nos. 1050 & 1051/Mum/2023 Mumbai Postal Employees Co-operative Credit Society Ltd. Vs. ITO, Ward 17(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1050 & 1051/Mum/2023 (A.Ys. 2015-16 & 2016-17) Mumbai Postal Employees Vs. Income Tax Officer, Co-operative Credit Ward 17(2)(1) Society Limited, GPO Room No. 115, 1 st Floor, Building, Fort, Kautilya Bhavan, C-41 to Mumbai – 400001 C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAJM0032…

ACIT CIRCLE 3(1), TRICHY vs. THE TIRHCIRAPPALLI DISTRICT CO OP MILK PRODUCERS UNION LTD., TRICHY

In the result, the appeal of Revenue is partly allowed

ITA 983/CHNY/2019[2014-15]Status: DisposedITAT Chennai19 Aug 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Raoआयकर अपील सं./Ita No.983/Chny/2019 "नधा&रण वष& /Assessment Year: 2014-15

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

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एन.आर.एस .गणेशन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम% BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.983/Chny/2019 "नधा&रण वष& /Assessment Year: 2014-15 Vs. The Assistant Commissioner of M/s.The Tiruchirappalli District Co-op Milk Producers Income Tax, Union Ltd., Circle-3(1),Range-3, Kottapattu,Pudukkottai Road, 44,Williams Road, Trichy 620 023. Cantonment,Trichy. [PAN: AAAAT 0654 Q] (अपीलाथ)/Appellant) (*+यथ)/Respondent) : Mr.N.Gopikr…