BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

10 results for “TDS”+ Section 80P(1)(b)clear

Sorted by relevance

Mumbai133Bangalore57Raipur51Pune27Delhi23Visakhapatnam18Kolkata17Ahmedabad10Chennai9Surat9Jaipur8Lucknow8Nagpur6Cochin6Karnataka5Indore2Jodhpur2Amritsar1Kerala1Hyderabad1Panaji1Varanasi1Jabalpur1

Key Topics

Section 80P(2)(d)54Section 80P26Section 26310Deduction10Disallowance6Addition to Income6Revision u/s 2634Section 80P(2)3Section 80P(4)3Section 80I

DHANLAXMI CREDIT CO. OP. SOCIETY LTD.,MEHSANA vs. THE ITO, WARD-2, PATAN

In the result, Ground Number 3 of the appeal of the assessee is allowed

ITA 1870/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad11 Feb 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri M. K. Patel, A.RFor Respondent: Shri V K Mangla, Sr. DR
Section 263Section 80PSection 80P(2)(c)Section 80P(2)(d)

1: Ld. CIT(Appeals) erred in confirming the disallowance of section 80P(2)(d) of the Act in respect of interest received from cooperative banks: 5. We are of the considered view that this controversy has now been settled by the Gujarat High Court in the case of Principal Commissioner of Income-tax vs. Ashwinkumar Arban Co Operative Society

3
Section 2502
Section 80P(2)(a)2

THE BAVLA GROUP SEVA SAHAKAR MANDALI LTD,BAVLA, AHMEDABAD vs. ITO, WARD 3(2)(5), AHMEDABAD, AMBAWADI, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 2165/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri P D Shah, A.RFor Respondent: Shri Ravindra, Sr. DR
Section 194ASection 194A(3)(v)Section 80PSection 80P(2)(d)

1. That the Ld. ADDL/JCIT (A)-3 Bengaluru, has erred in law and facts by confirming the disallowance of claim the deduction of Rs. 4,01,607/- under section 80P of the Act and therefore you Honors are requested to direct the Ld. AO to allow full deductions under section 80P of the Act. 2. That the Ld. ADDL/JCIT

DCIT, GANDHINAGAR CIRCLE, GANDHINAGAR, GANDHINAGAR vs. THE SARDAR PAEL COOPERATIVE CREDIT SOCIETY LIMITED, GANDHINAGAR

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 1122/AHD/2023[2020-21]Status: DisposedITAT Ahmedabad29 Nov 2024AY 2020-21

Bench: The Final Hearing Of The Appeal.

Section 143(3)Section 19Section 56Section 57Section 80PSection 80P(2)(a)Section 80P(2)(d)

b) The Ld.CIT (A) has erred in law and on facts in allowing the deduction of u/s 80P(2)(a)(i) of the IT Act without considering the provisions of section 57 of the IT Act. (c) The appellant craves leave to add, alter and/or to amend all or any of the ground before the final hearing of the appeal

SOHAMNAGAR CO-OP HOUSING SOCIETY VIBHAG-III,AHMEDABAD vs. THE ITO, WARD-3(3)(5), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 2147/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2020-21

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Samir Vora, A.RFor Respondent: Shri Ravindra, Sr. DR
Section 194A(3)(v)Section 250Section 80PSection 80P(2)(d)

TDS from the interest other than interest on securities. Therefore it cannot be said that cooperative banks are excluded from the definition of cooperative societies by such an amendment. 30. Moreover, as reliance placed on the aforesaid decision for applicability of section 80P(4) of the Act in the facts of the case is also not possible to accept

NAVJIVAN (KALYAN) CO.OP. HOS. SCO. LTD.,AHMEDABAD vs. THE ITO, WARD-1(1)(3), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 70/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad02 Apr 2025AY 2018-19

Bench: Dr.B.R.R. Kumarms. Suchitra Kamble

For Appellant: Shri B T Thakkar, ARFor Respondent: Adjournment Application filed
Section 143(1)Section 250Section 263Section 80PSection 80P(2)Section 80P(2)(d)Section 80P(2)(f)Section 80P(4)

B T Thakkar, AR Respondent by: Adjournment Application filed Date of Hearing 11.03.2025 Date of Pronouncement 02.04.2025 O R D E R PER: DR. B.R.R. KUMAR, VICE PRESIDENT: The captioned appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeal)/National Faceless Appeal Centre (NFAC), Delhi Ahmedabad, vide order dated

MEHSANA TALUKA MADHYAMIK TEACHARS CREDIT AND CONSUMERS SAHAKARI MANDALI,MEHSANA vs. ITO, WARD-2, MEHSANA PRESENTLY WARD-1, MEHSANA, MEHSANA

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

ITA 1923/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2020-21

Bench: Dr.Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Mehal Doshi, A.RFor Respondent: Shri Abhijit, Sr. DR
Section 143(1)(a)Section 263Section 80PSection 80P(2)Section 80P(2)(d)Section 80P(4)

B” BENCH, AHMEDABAD BEFORE DR.BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.1728 & 1923/Ahd/2025 (Assessment Years: 2015-16 & 2020-21) Mehsana Taluka Madhyamik Vs. Income Tax Officer, Teachers Credit and Consumers Ward-2, Sahakari Mandali, Mehsana. 15 to 18 Krushna Complex, (Present Ward-1, Mehsana) 3rd Floor Radhanpur Cross Roads, Mehasana-384002. [PAN No.AAAJM0991 N] (अपीलाथ" /Appellant ( ""यथ

MEHSANA TALUKA MADHYAMIK TEACHARS CREDIT AND CONSUMERS SAHAKARI MANDALI,MEHSANA vs. ITO, WARD-2, MEHSANA PRESENTLY WARD-1, MEHSANA, MEHSANA

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

ITA 1728/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2015-16

Bench: Dr.Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Mehal Doshi, A.RFor Respondent: Shri Abhijit, Sr. DR
Section 143(1)(a)Section 263Section 80PSection 80P(2)Section 80P(2)(d)Section 80P(4)

B” BENCH, AHMEDABAD BEFORE DR.BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.1728 & 1923/Ahd/2025 (Assessment Years: 2015-16 & 2020-21) Mehsana Taluka Madhyamik Vs. Income Tax Officer, Teachers Credit and Consumers Ward-2, Sahakari Mandali, Mehsana. 15 to 18 Krushna Complex, (Present Ward-1, Mehsana) 3rd Floor Radhanpur Cross Roads, Mehasana-384002. [PAN No.AAAJM0991 N] (अपीलाथ" /Appellant ( ""यथ

THE THAVAR DUDH UTPADAK SAHAKARI MANDLI LIMITED,BANASKANTHA vs. THE ACIT/DCIT, CIRCLE-GANDHINAGAR, GANDHINAGAR

In the result, the appeal filed by the assessee in ITA No

ITA 1556/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2019-20

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Section 142(1)Section 147Section 148Section 46ASection 80PSection 80P(1)(b)

TDS amount of Rs. 11,869/- from Uttar Gujarat Vij Company Ltd. both totaling Rs. 1,65,05,791/-. Hence the assessment was reopened by issuing a notice u/s. 148 of the Act. The assessee has not responded to the above notice as well as the notices issued u/s. 142(1) by the Faceless Assessing Officer, which has resulted

THE THAVAR DUDH UTPADAK SAHKARI MANDLI LIMITED,BANASKANTHA vs. THE ACIT/DCIT, CIRCLE- GANDHINAGAR, GANDHINAGAR

In the result, the appeal filed by the assessee in ITA No

ITA 1555/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2018-19

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Section 142(1)Section 147Section 148Section 46ASection 80PSection 80P(1)(b)

TDS amount of Rs. 11,869/- from Uttar Gujarat Vij Company Ltd. both totaling Rs. 1,65,05,791/-. Hence the assessment was reopened by issuing a notice u/s. 148 of the Act. The assessee has not responded to the above notice as well as the notices issued u/s. 142(1) by the Faceless Assessing Officer, which has resulted

DCIT, CIRCLE-2(1)(2), AHMEDABAD vs. KOTA BARAN TOLLWAY PVT. LTD, AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 2025/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2014-15

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Sudhendu Das, CIT-DRFor Respondent: Shri Jaimin Shah, A.R
Section 80I

B” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No.2025/Ahd/2018 (Assessment Year: 2014-15) Deputy Commissioner of Vs. Kota Baran Tollway Pvt. Ltd., Income Tax, 222, Advait Complex, Nr. Circle-2(1)(2), Sandesh Press Road, Ahmedabad Vastrapur, Ahmedabad [PAN No.AAECK2595B] (Appellant) .. (Respondent) Appellant by : Shri Sudhendu Das, CIT-DR Respondent by: Shri