West Bengal State Co-Operative Agriculture & Rural Development Bank Ltd. v. DCIT

177 Taxmann.com 469High Court2025#17021 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2026 to 2026.

Sections most often in play

Section 56 Section 147 Section 250 Section 80P Section 113 Section 2(24)(i)Section 28 Section 80P(2)(a)(i)

Read the full judgment

Issues it is cited on

section 80hhe section 167 section 63 section 64 section 80p(1)section 80hhc section 80hh section 16 section 80p(2)(a)profits and gains of business or profession section 80p(2)(d)section 80p(2)(a)(i)

Judgments citing West Bengal State Co-Operative Agriculture & Rural Development Bank Ltd. v. DCIT

The Karnataka State Cooperative Agriculture and Development Bank Limited, Banglaore vs. Income Tax Officer, Ward-5(2)(1), Bengaluru

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

ITA 1821/BANG/2025[2022-23]Status: DisposedITAT Bangalore09 Apr 2026AY 2022-23

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2022-23

For Appellant: Shri Bhardwaj Sheshadri, Advocate &For Respondent: Shri Subramanian, JCIT (DR)

Section 250Section 56Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2022-23 The Karnataka State Cooperative Vs. The Income Tax Officer, Agriculture and Rural Development Ward – 5(2)(1), Bank, Bengaluru. Post Box 1811, Tippu Palace Road, Tippu Fort, Chamrajpet, Bangalore – 560 018. PAN – AAAAT 7773 N APPELLANT RESPONDENT Assessee by : Shri Bhardwaj Sheshadri, Advocate & Shri K Sheshadri, CA Revenue by : Shri Subramanian, JCIT (DR) Date of hearing : 12.01.2026 Date of Pronouncement : 09.04.2026 O R D E R PER WASEEM AHME…

Udaya Souharda Co-Operative Society Limited, Bangalore vs. Income Tax Officer Ward-5(1)(1), Bangalore

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

ITA 2472/BANG/2025[2020-21]Status: DisposedITAT Bangalore12 Mar 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2020-21

For Appellant: Shri Tharun Kothari, CAFor Respondent: Shri Subramanian, JCIT (DR)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2020-21 Udaya Souharda Co-operative Society Vs. The Income Tax Officer, Limited., Ward – 5(1)(1), No.29/11, 1st Main Road, Bangalore. Mount Joy Road, Hanumanthnagar, Bangalore – 560 019. PAN – AAAAU 0472 H APPELLANT RESPONDENT Assessee by : Shri Tharun Kothari, CA Revenue by : Shri Subramanian, JCIT (DR) Date of hearing : 24.02.2026 Date of Pronouncement : 12.03.2026 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The present appeal has been instituted…

Shri. Shanthisagar Co Op Credit Society Limited, Hubli vs. Income Tax Officer, Ward-2(1), Hubli

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

ITA 2081/BANG/2025[2017-18]Status: DisposedITAT Bangalore12 Mar 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: Smt. Harsha J, AdvocateFor Respondent: Shri Ganesh R Ghale, Advocate – Standing

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2017-18 Shri Shanthisagar Co-op Credit Society Vs. The Income Tax Officer, Ltd., Ward – 2(1), 0, Kanchagar Galli, Hubli. Hubli – 580 028. PAN – AAIAS 2732 E APPELLANT RESPONDENT Assessee by : Smt. Harsha J, Advocate Revenue by : Shri Ganesh R Ghale, Advocate – Standing Counsel for Revenue Date of hearing : 29.01.2026 Date of Pronouncement : 12.03.2026 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The present appeal has been instituted by the assess…

Sree Cauvery Souharda Credit Sahakari Sangha Niyamitha, Bengaluru vs. Income Tax Officer Ward 1(1)(1), Bengaluru

ITA 1854/BANG/2025[2018-19]Status: DisposedITAT Bangalore12 Mar 2026AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Smt. Sumana, CAFor Respondent: Shri Subramanian, JCIT (DR

Section 10Section 250Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No.1854 & 1855/Bang/2025 Assessment Year: 2018-19 Sree Cauvery Souharda Credit Sahakari Vs. The Income Tax Officer, Sangha Niyamitha, Ward – 1(1)(1), No.7, Kodava Samaja Building, Bangalore. 1st Main Road, Vasanthnagar, Bangalore – 560 002. PAN – AAAJS 2172 F APPELLANT RESPONDENT Assessee by : Smt. Sumana, CA Revenue by : Shri Subramanian, JCIT (DR Date of hearing : 02.03.2026 Date of Pronouncement : 12.03.2026 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The…

Irula Snake Catchers Industrial Co-Op. Society Ltd., Chennai vs. ITO, Ward-22(1), Chennai

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

ITA 1790/CHNY/2025[2020-21]Status: DisposedITAT Chennai11 Feb 2026AY 2020-21

Bench: Shri Manu Kumar Giri & Shris.R.Raghunathaआयकरअपीलसं. (Ita No.1790/Chny/2025 "नधा"रणवष"/Assessment Years: 2020-21 Irula Snake Catchers Industrial Co- V. Income Tax Officer, Operative Society Ltd, Non-Coporate Ward 22(1), Mahabalipuram Road, Tambaram Vadanemmli Village, Perur Post, Chennai-603 104 [Pan:Aaaai 7894 M] (अपीलाथ"/Assessee) (""यथ"/Respondent)

For Appellant: Mr. G Baskar, Advocate &For Respondent: Mr. Gouthami Manivasagam

Section 80PSection 80P(2)(a)

…आयकरअपील"यअ"धकरण, ’बी’"यायपीठ,चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी मनुकुमारिग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा लेखासद" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRIS.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं. (ITA No.1790/Chny/2025 "नधा"रणवष"/Assessment Years: 2020-21 Irula Snake Catchers Industrial Co- v. Income Tax Officer, Operative Society Ltd, Non-Coporate Ward 22(1), Mahabalipuram Road, Tambaram Vadanemmli Village, Perur Post, Chennai-603 104 [PAN:AAAAI 7894 M] (अपीलाथ"/Assessee) (""यथ"/Respondent) अपीलाथ"क ओरसे/ Assessee by : Mr. G Baskar, Advocate & Mr. G Akash,…