“Section 59(2)”

Section References (mined)Section 59Section 59(2)51 judgments

DEEPALAXMI NAGARI PATSANSTHA MARYADIT,SANGAMNAGAR vs. ITO WARD 2, AURANGABAD

ITA 2323/PUN/2024[2020-21]Status: DisposedITAT Pune19 Dec 2025AY 2020-21

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Panda

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri A D Kulkarni

Section 142(1)Section 143(2)Section 56Section 80PSection 80P(1)(a)Section 80P(2)Section 80P(2)(a)Section 80P(2)(c)

Further, unlike the facts in Citizen Cooperative Society Ltd. (supra), the Kerala Act expressly permits loans to non-members under section 59(2) and (3), which reads as follows: “59. Restrictions on loans.- (1) A society shall not make a loan to any person or a society other than

DEEPALAXMI NAGARI PATSANSTHA MARYADIT,SANGAMNAGAR vs. ITO WARD 2, AHMEDNAGAR

ITA 2322/PUN/2024[2018-19]Status: DisposedITAT Pune19 Dec 2025AY 2018-19

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Panda

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri A D Kulkarni

Section 142(1)Section 143(2)Section 56Section 80PSection 80P(1)(a)Section 80P(2)Section 80P(2)(a)Section 80P(2)(c)

HIMACHAL MITRA MANDAL CO OPERATIVE CREDIT SOCIETY LIMITED ,MUMBAI vs. INCOME TAX OFFICER TDS, WARD 1(2)(3), MUMBAI

ITA 777/MUM/2025[2014-15]Status: DisposedITAT Mumbai06 Oct 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarhimachal Mitra Mandal V/S. Income Tax Officer, Tds Cooperative Credit Society बनाम Ward – 1(2)(3), Room No. Limited 419, 4Th Floor, Cumballa Hill C/O Vaish Associates, 106, Mtnl Te Building, Peddar Peninsula Centre, Dr. S.S. Road, Dr. Gopalrao Rao Road, Parel, Mumbai – Deshmukh Marg, Mumbai – 400 012, Maharashtra 400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaah0613D Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Ms. Priyanka Jain, ARFor Respondent: Shri Hemanshu Joshi,(Sr. DR)

Section 194A(3)(v)Section 201Section 201(1)Section 250Section 271CSection 5

Further, unlike the facts in Citizen Cooperative Society Ltd, (supra), the Kerala Act expressly permits loans to non-members under section 59(2) and (3), which reads as follows: P a g e | 14 A.Y. 2014-15 Himachal Mitra Mandal Cooperative Credit Society Limited "59. Restrictions on loans

BIBHISANPUR SAMABAY KRISHI UNNAYAN SAMITY LTD.,KOLKATA vs. I.T.O., WARD - 27(4), HALDIA/ WBG-W-176(3), HALDIA

ITA 1021/KOL/2024[2020-2021]Status: DisposedITAT Kolkata04 Aug 2025AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 56Section 80PSection 80P(2)(a)

Further, unlike the facts in Citizen Cooperative Society Ltd. (supra), the Kerala Act expressly permits loans to non-members under section 59(2) and (3), which reads as follows: "59. Restrictions on loans.— (1) A society shall not make a loan to any person or a society other than

S EASWARAMOORTHYPALAYAM PACCS,NAMAKKAL vs. ITO, WARD-3,, NAMAKKAL

ITA 148/CHNY/2025[2017-18]Status: DisposedITAT Chennai25 Apr 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 148/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 S. Eswaramoorthypalayam The Income Tax Officer, Primary Agricultural Co-Op Vs. Ward-3, Credit Society, Namakkal – 637 001. Eswaramoorthypalayam Post, Mangalapuram Via Rasipuram Taluk, Namakkal Dist.–636202. [Pan: Aawfs-2337-J] (""यथ"/Respondent) (अपीलाथ"/Appellant)

For Appellant: Mr. T. Vasudevan, AdvocateFor Respondent: Ms. Anitha, Addl. CIT

Section 143(1)Section 143(3)Section 2(16)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र

GOPMAHAL SAMABAY KRISHI UNNAYAN SAMITY LTD.,PASCHIM MEDINIPUR vs. ACIT, CIR. 38, MIDNAPUR

ITA 77/KOL/2024[2017-18]Status: DisposedITAT Kolkata18 Mar 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 40A(7)Section 80PSection 80P(2)(a)Section 80P(2)(d)

Further, unlike the facts in Citizen Cooperative Society Ltd. (supra), the Kerala Act expressly permits loans to non-members under section 59(2) and (3), which reads as follows: 59. Restrictions on loans (i) A society shall not make a loan to any person or a society other than

GOPMAHAL SAMABAY KRISHI UNNAYAN SAMITY LTD.,MEDINIPUR vs. ACIT, CIR. 38, MIDNAPORE

ITA 76/KOL/2024[2015-16]Status: DisposedITAT Kolkata18 Mar 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 40A(7)Section 80PSection 80P(2)(a)Section 80P(2)(d)

Further, unlike the facts in Citizen Cooperative Society Ltd. (supra), the Kerala Act expressly permits loans to non-members under section 59(2) and (3), which reads as follows: 59. Restrictions on loans (i) A society shall not make a loan to any person or a society other than

SHRI SHIVAJI MAHARAJ CREDIT CO-OP SOCIETY LTD,BIJAPUR vs. INCOME TAX OFFICER, WARD-1 AND TPS, VIJAYPUR

In the result, all the appeals filed by the assessee stands\nallowed for statistical purposes

ITA 976/BANG/2024[2015-16]Status: DisposedITAT Bangalore22 Aug 2024AY 2015-16

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

Further, unlike the facts in Citizen Cooperative\nSociety Ltd. (supra), the Kerala Act expressly permits\nloans to non-members under section 59(2) and (3), which\nreads as follows:\n\"59. Restrictions on loans.— (1) A society shall not make a\nloan to any person or a society other than

SHRI SHIVAJI MAHARAJ CREDIT CO-OP SOCIETY,BIJAPUR vs. INCOME TAX OFFICER WARD-1 AND TPS, VIJAPUR

In the result, all the appeals filed by the assessee stands\nallowed for statistical purposes

ITA 940/BANG/2024[2018-19]Status: DisposedITAT Bangalore22 Aug 2024AY 2018-19

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

Further, unlike the facts in Citizen Cooperative\nSociety Ltd. (supra), the Kerala Act expressly permits\nloans to non-members under section 59(2) and (3), which\nreads as follows:\n"59. Restrictions on loans.— (1) A society shall not make a\nloan to any person or a society other than

SHRI SHIVAJI MAHARAJ CREDIT CO-OP SOCIETY,BIJAPUR vs. INCOME TAX OFFICER WARD-1 AND TPS, VIJAPUR

In the result, all the appeals filed by the assessee stands\nallowed for statistical purposes

ITA 939/BANG/2024[2017-18]Status: DisposedITAT Bangalore22 Aug 2024AY 2017-18

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

SUNRISE SOUHARDA PATTINA SAHAKARI NIYAMITHA ,TUMAKURU vs. INCOME TAX OFFICER, WARD-1, TUMKUR

ITA 734/BANG/2024[2018-19]Status: DisposedITAT Bangalore28 Jun 2024AY 2018-19

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2020-21

For Appellant: Shri Ravishankar, Advocate

Section 143(2)Section 143(3)Section 234Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 8o

Further, unlike the facts in Citizen Cooperative Society Ltd. (supra), the Kerala Act expressly permits loans to non-members under section 59(2) and (3), which reads as follows: "59. Restrictions on loans.— (1) A society shall not make a loan to any person or a society other than

KUMBRA VYAVASAYA SEVA SAHAKARY BANK LIMITED,PUTTUR vs. INCOME TAX OFFICE, WARD-1, , PUTTUR

In the result, the appeal filed by the assessee stands partly\nallowed for statistical purposes

ITA 513/BANG/2024[2017-18]Status: DisposedITAT Bangalore29 May 2024AY 2017-18

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri Srinath S, JCIT –DR

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

Further, unlike the facts in Citizen Cooperative\nSociety Ltd. (supra), the Kerala Act expressly permits\nloans to non-members under section 59(2) and (3), which\nreads as follows:\n"59. Restrictions on loans.— (1) A society shall not make a\nloan to any person or a society other than

ITO-28.3.1, MUMBAI vs. VAIBHAV CO OP CREDIT SOCIETY, GHANSOLI ,

ITA 46/MUM/2024[2014-15]Status: DisposedITAT Mumbai28 May 2024AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri Girish Agrawalassessment Year: 2014-15 Assessment Year: 2018-19 & Assessment Year: 2021-22

For Appellant: Shri Malay J. GosraniFor Respondent: Ms. Rajeshwari Menon, Sr. DR

Section 143Section 143(1)Section 143(3)Section 154Section 36(1)(via)Section 80PSection 80P(2)(a)Section 80P(2)(d)

IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL

ITO-28.3.1, MUMBAI vs. VAIBHAV CO OP CREDIT SOCIETY, GHANSOLI

ITA 44/MUM/2024[2018]Status: DisposedITAT Mumbai28 May 2024

Bench: Shri Pavan Kumar Gadale & Shri Girish Agrawalassessment Year: 2014-15 Assessment Year: 2018-19 & Assessment Year: 2021-22

For Appellant: Shri Malay J. GosraniFor Respondent: Ms. Rajeshwari Menon, Sr. DR

Section 143Section 143(1)Section 143(3)Section 154Section 36(1)(via)Section 80PSection 80P(2)(a)Section 80P(2)(d)

IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL

ITO-28.3.1, MUMBAI vs. VAIBHAV CO OP CREDIT SOCIETY, GHANSOLI

ITA 298/MUM/2024[2021-22]Status: DisposedITAT Mumbai28 May 2024AY 2021-22

Bench: Shri Pavan Kumar Gadale & Shri Girish Agrawalassessment Year: 2014-15 Assessment Year: 2018-19 & Assessment Year: 2021-22

For Appellant: Shri Malay J. GosraniFor Respondent: Ms. Rajeshwari Menon, Sr. DR

Section 143Section 143(1)Section 143(3)Section 154Section 36(1)(via)Section 80PSection 80P(2)(a)Section 80P(2)(d)

IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL

SULLIA TALUK WOMEN'S MULTI PURPOSE CO-OPERATIVE SOCIETY LIMITED ,SULLIA vs. INCOME TAX OFFICER, WARD-1, , PUTTUR

ITA 322/BANG/2024[2017-18]Status: DisposedITAT Bangalore29 Apr 2024AY 2017-18

Bench: Smt. Beena Pillai & Shri Waseem Ahmedassessment Year : 2017-18

For Appellant: Shri Abhijit Bapu, Advocate

Section 142(1)Section 143(1)Section 143(2)Section 250Section 56Section 57Section 80PSection 80P(1)Section 80P(2)(a)Section 80P(2)(d)

Further, unlike the facts in Citizen Cooperative Society Ltd. (supra), the Kerala Act expressly permits loans to non-members under section 59(2) and (3), which reads as follows: "59. Restrictions on loans.— (1) A society shall not make a loan to any person or a society other than

CHOKKADI VYAVASAYA SEVA SAHAKARI BANK NIYAMITHA,DAKSHINA KANNADA vs. INCOME TAX OFFICER, WARD-1, PUTTUR

ITA 254/BANG/2024[2020-21]Status: DisposedITAT Bangalore29 Apr 2024AY 2020-21

Bench: Smt. Beena Pillai & Shri Waseem Ahmed

For Appellant: Shri Sreehari Kutsa, AdvocateFor Respondent: Shri Muthu Shankar, Addl. CIT (DR)

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

Further, unlike the facts in Citizen Cooperative Society Ltd. (supra), the Kerala Act expressly permits loans to non-members under section 59(2) and (3), which reads as follows: "59. Restrictions on loans.— (1) A society shall not make a loan to any person or a society other than

CHOKKADI VYAVASAYA SEVA SAHAKARI BANK NIYAMITHA ,DAKSHINA KANNADA vs. INCOME TAX OFFICER, WARD-1 , PUTTUR

ITA 253/BANG/2024[2017-18]Status: DisposedITAT Bangalore29 Apr 2024AY 2017-18

Bench: Smt. Beena Pillai & Shri Waseem Ahmed

For Appellant: Shri Sreehari Kutsa, AdvocateFor Respondent: Shri Muthu Shankar, Addl. CIT (DR)

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

Further, unlike the facts in Citizen Cooperative Society Ltd. (supra), the Kerala Act expressly permits loans to non-members under section 59(2) and (3), which reads as follows: "59. Restrictions on loans.— (1) A society shall not make a loan to any person or a society other than

THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK,BENGALURU vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, the appeals filed by the assessee stands partly\nallowed as indicated herinabove

ITA 1060/BANG/2023[2020-21]Status: DisposedITAT Bangalore29 Apr 2024AY 2020-21

For Appellant: \nShri K. Sheshadri, CA &For Respondent: \nShri D.K. Mishra, CIT – DR

Section 80PSection 80P(4)

THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK,BENGALURU vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, the appeals filed by the assessee stands partly\nallowed as indicated herinabove

ITA 1059/BANG/2023[2018-19]Status: DisposedITAT Bangalore29 Apr 2024AY 2018-19

For Appellant: \nShri K. Sheshadri, CA &For Respondent: \nShri D.K. Mishra, CIT – DR

Section 80PSection 80P(4)

Further, unlike the facts in Citizen Cooperative\nSociety Ltd. (supra), the Kerala Act expressly permits\nloans to non-members under section 59(2) and (3), which\nreads as follows:\n"59. Restrictions on loans.— (1) A society shall not make a\nloan to any person or a society other than

Showing 1–20 of 51 · Page 1 of 3