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“Section 2(10)”

Section References (mined)Section 2Section 2(10)13 judgments

DCIT AKOLA CIRCLE, AKOLA, AKOLA vs. THE AKOLA JANATA COMMERCIAL CO-OPERATIVE BANK LTD., AKOLA

In the result, Revenue’s appeal is dismissed

ITA 189/NAG/2025[2020-21]Status: DisposedITAT Nagpur22 Sept 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

For Appellant: Shri S.G. GandhiFor Respondent: Shri Pankaj Kumar
Section 143(1)Section 143(3)Section 147Section 154

state 7 The Akola Janata Commercial Co–operative Bank Ltd. ITA no.189/Nag./2025 for registration of Co-operative Societies . Further, as per section 2(10) of Maharashtra Co-operative Society Act, 1960, Co-operative Bank means a society which is doing the business of banking as defined in section

VIJAY KUMAR AHUJA,KALKAJI, DELHI vs. COMMISSIONER OF INCOME TAX APPEALS, NATIONAL FACELESS APPEAL CENTRE (NFAC)

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

ITA 1065/DEL/2024[2018-19]Status: DisposedITAT Delhi07 Apr 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No.1065/Del/2024 िनधा"रणवष"/Assessment Year:2018-19 बनाम Vijay Kumar Ahuja, Commissioner Of Income E-193, 1St Floor, Kalkaji, Delhi. Vs. Tax (Appeals) National Faceless Appeal Centre (Nfac), Pan No.Aappa7496K Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 2(10)Section 250

further submitted that the appellant, Mr. Vijay Kumar Ahuja, a 63-year-old commission agent registered with Agricultural Produce Market Committee (APMC) under Section 2(10) of Agriculture Produce Marketing (Regulation) Act, 1997, filed his return of income for Assessment Year 2018-19 on 29.12.2018, declaring total income of Rs.10

KIRAN FINE JEWELLERS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, JAIPUR

In the result ground no 2 raised by the assessee is allowed

ITA 648/JPR/2024[2017-18]Status: DisposedITAT Jaipur25 Feb 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. R. Sharma, CA &For Respondent: Sh. P. P. Meena, CIT-Th. V.H
Section 115BSection 143(3)Section 145(3)Section 68Section 69A

contract of sale requires a seller, a buyer, transfer of property in the goods, and a price. 'Price' was further defined under section 2(10) of the Sale of Goods Act to mean 'money consideration for a sale ofgoods. Thus, in a contract of sale, payment of price in money

INCOME TAX OFFICER -22(2)(1), MUMBAI, PAREL vs. M.T.N.L. MUMBAI EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD. , MUMBAI

The appeal of the assessee is allowed

ITA 5127/MUM/2024[2017]Status: DisposedITAT Mumbai02 Dec 2024

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri R.R. Makwana, Sr. DR
Section 143(3)Section 5Section 80PSection 80P(2)(d)

under any other law for the time being in force in any state for registration of Co-operative Societies . Further, as per section 2(10) of Maharashtra Co-operative Society Act, 1960, Co-operative Bank means a society which is doing the business of banking as defined in section

INCOME TAX OFFICER -22(2)(1), MUMBAI, PAREL vs. M.T.N.L. MUMBAI EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD. , MUMBAI

The appeal of the assessee is allowed

ITA 5125/MUM/2024[2018-19]Status: DisposedITAT Mumbai02 Dec 2024AY 2018-19

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri R.R. Makwana, Sr. DR
Section 143(3)Section 5Section 80PSection 80P(2)(d)

under any other law for the time being in force in any state for registration of Co-operative Societies . Further, as per section 2(10) of Maharashtra Co-operative Society Act, 1960, Co-operative Bank means a society which is doing the business of banking as defined in section

INCOME TAX OFFICER -22(2)(1), MUMBAI, PAREL vs. M.T.N.L. MUMBAI EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD. , MUMBAI

The appeal of the assessee is allowed

ITA 5122/MUM/2024[2020-21]Status: DisposedITAT Mumbai02 Dec 2024AY 2020-21

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri R.R. Makwana, Sr. DR
Section 143(3)Section 5Section 80PSection 80P(2)(d)

under any other law for the time being in force in any state for registration of Co-operative Societies . Further, as per section 2(10) of Maharashtra Co-operative Society Act, 1960, Co-operative Bank means a society which is doing the business of banking as defined in section

MUMBAI KAMGAR MADHYAWARTI GRAHAK SAHAKARI SANSTHA MARYADIT,MUMBAI vs. ASST. COMMISSIONER OF INCOME TAX - CIRCLE 20(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 2885/MUM/2024[2014-15]Status: DisposedITAT Mumbai30 Aug 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mr. Dinesh Kukreja a/w Punit Shah
Section 80P(2)(c)Section 80P(2)(d)

operative banks operative banks are registered as co are registered as co-operative society and therefo operative society and therefore relying on section 2(10) of the Act of Maharashtra section 2(10) of the Act of Maharashtra Co-operative Society Act, operative Society Act, 1960, therefore

MUMBAI KAMGAR MADHYAWARTI GRAHAK SAHAKARI SANSTHA MARYADIT,MUMBAI vs. ASST. COMMISSIONER OF INCOME TAX - CIRCLE 20(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 2884/MUM/2024[2017-18]Status: DisposedITAT Mumbai30 Aug 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mr. Dinesh Kukreja a/w Punit Shah
Section 80P(2)(c)Section 80P(2)(d)

operative banks operative banks are registered as co are registered as co-operative society and therefo operative society and therefore relying on section 2(10) of the Act of Maharashtra section 2(10) of the Act of Maharashtra Co-operative Society Act, operative Society Act, 1960, therefore

MUMBAI KAMGAR MADHYAWARTI GRAHAK SAHAKARI SANSTHA MARYADIT,MUMBAI vs. ASST. COMMISSIONER OF INCOME TAX - CIRCLE 20(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 2883/MUM/2024[2018-19]Status: DisposedITAT Mumbai30 Aug 2024AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mr. Dinesh Kukreja a/w Punit Shah
Section 80P(2)(c)Section 80P(2)(d)

operative banks operative banks are registered as co are registered as co-operative society and therefo operative society and therefore relying on section 2(10) of the Act of Maharashtra section 2(10) of the Act of Maharashtra Co-operative Society Act, operative Society Act, 1960, therefore

MUMBAI KAMGAR MADHYAWARTI GRAHAK SAHAKARI SANSTHA MARYADIT,MUMBAI vs. ASST. COMMISSIONER OF INCOME TAX - CIRCLE 20(2), MUMBAI

In the result, all the appeals of the assessee are allowed for

ITA 2882/MUM/2024[2020-21]Status: DisposedITAT Mumbai30 Aug 2024AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

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

provisions of Maharashtra Co-operative Society Act all the Co-operative banks are registered as co-operative society and therefore relying on section 2(10) of the Act of Maharashtra Co-operative Society Act, 1960, therefore, the Co-operative Bank registered in Maharashtra are primarily co-operative society and therefore

RWITC LTD PERMANENT EMPLOYEES CO-OP CREDIT SOCIETY LTD,MUMBAI vs. ADDL/JCIT APPEALS-4, KOLKATTA

ITA 1470/MUM/2024[2021-22]Status: DisposedITAT Mumbai09 Jul 2024AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Girish Agrawalassessment Year: 2021-22

For Appellant: Shri Rakesh Kumar Sirsalewala, CAFor Respondent: Smt. Mahita Nair, Sr. DR
Section 143(1)Section 143(1)(a)Section 2Section 2(10)Section 2(19)Section 234BSection 5Section 80PSection 80P(2)(d)

needs to be examined that whether the cooperative banks are coperative societies u/s. 2 sub-section (19) of the Act are not. 5.2. Section 2(10) of the Maharashtra Cooperative Societies Act defines "Co-operative bank" which means a Co-operative society which is doing the business of banking

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)

operative Societies in the State of Maharashtra are governed by The Maharashtra State Co-operative Societies Act, 1960. Section 2(10) of Maharashtra State Co-operative Societies Act, 1960 (MSC Act) defines "co- operative bank" as a society, which is doing the business of banking as defined in clause

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)

operative Societies in the State of Maharashtra are governed by The Maharashtra State Co-operative Societies Act, 1960. Section 2(10) of Maharashtra State Co-operative Societies Act, 1960 (MSC Act) defines "co- operative bank" as a society, which is doing the business of banking as defined in clause

Section 2(10) — 13 judgments | BharatTax | BharatTax