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10 results for “TDS”+ Section 80P(2)(c)clear

Sorted by relevance

Mumbai126Raipur51Bangalore44Delhi20Kolkata18Visakhapatnam18Chennai16Pune12Surat11Jaipur11Ahmedabad10Lucknow9Cochin7Nagpur6Karnataka4Jabalpur4Jodhpur2Amritsar2Indore2Panaji1Kerala1Varanasi1

Key Topics

Section 80P(2)(d)41Section 80P19Section 26310Deduction10Section 143(3)6Section 194A5Section 2505Addition to Income5TDS5Disallowance

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)

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

5
Section 80P(2)(a)3
Section 194A(3)(v)3

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)

c)(ii) and 80P(2)(d) of the Act of Rs.3,23,92,639/-. During the course of assessment proceedings, the AO noted that the assessee has earned interest income from cooperative banks as well as nationalized banks and claimed deduction under section 80P of the Act on the same, the details are as under: Sr. No. Name

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)

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

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

THE SANKHEDA JETPUR PAVI TALUKA GINNING PRESSING COTTON SALE CO.OP SOCIETY LTD,VADODARA vs. THE PR. CIT-3, VADODARA

In the result, the appeal of the assessee is dismissed

ITA 397/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad09 Oct 2024AY 2015-16

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Bhavin Marfatia, A.RFor Respondent: Shri A.P. Singh, CIT DR
Section 143(3)Section 263Section 80Section 80P(2)(a)Section 80P(2)(e)

C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.397/Ahd/2020 (Assessment Year: 2015-16) The Sankheda Jetpur Pavi Taluka Vs. Principal Commissioner of Ginning Pressing Cotton Sale Co-op. Income Tax-3, Society Ltd., Vadodara Dhokalia, Bodeli, Taluka Sankheda, Vadodara-391135 [PAN No.AAAAT1464C] (Appellant) .. (Respondent) Appellant by : Shri Bhavin Marfatia, A.R. Respondent by: Shri

ITO MEHSANA WARD 5 KADI, KADI vs. THE GOZARIA PEOPLES CO OPERATIVE CREDIT SOCIETY LIMITED, GOZARIA

Appeal is dismissed

ITA 1819/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri T.R. Senthil Kumari.Ta. No.1819/Ahd/2024 (Assessment Year: 2018-19) The Income Tax Officer, Vs. The Gozaria Peoples Co- Mehsana Ward 5, Operative Credit Society Kadi. Limited, Gozaria 2, Main Bazar At Gozaria Ta. Mehsana Dist. Mehsana-383825 [Pan No.Aaajt1283G] (Appellant) .. (Respondent) Appellant By : Shri B K Patel, Ar Respondent By: Smt. Trupti Patel, Sr. Dr

For Appellant: Shri B K Patel, ARFor Respondent: Smt. Trupti Patel, Sr. DR
Section 194A(3)(v)Section 263Section 68Section 80PSection 80P(2)(d)Section 80P(4)

c) The Ld.CIT(A) has erred in law and on facts in admitting the additional evidences filed by assessee without remand back to AO for verification and ignoring the fact the assessee has not filed any reply during assessment proceedings despite issuing various statutory notices ? (d) The appellant craves leave to add, alter and/or to amend

SHREE UMIYA CO-OP. CREDIT SOCIETY LTD.,MEHSANA vs. THE DY.CIT, CIRCLE- GANDHINAGAR, GANDHINAGAR

In the result, ITA No.56/Ahd/2025 for A

ITA 57/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad12 Mar 2025AY 2020-21

Bench: Dr. Brr Kumar & Ms. Suchitra Kamble

Section 139Section 194ASection 250Section 80Section 80P(2)(d)

C] Gujarat. (Appellant) (Respondent) Assessee by Shri Biren Shah & Gulab M. Thakor, ARs Revenue by Shri Sudhakar Verma, Sr. DR Date of Hearing 10.03.2025 Date of Pronouncement 12.03.2025 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER: These two appeals are filed by the Assessee against two separate orders, both dated 08.11.2024, passed by the CIT(A), National Faceless

SHREE UMIYA CO-OP. CREDIT SOCIETY LTD.,MEHSANA vs. THE DY.CIT, CIRCLE GANDHINAGAR, GANDHINAGAR

In the result, ITA No.56/Ahd/2025 for A

ITA 56/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad12 Mar 2025AY 2016-17

Bench: Dr. Brr Kumar & Ms. Suchitra Kamble

Section 139Section 194ASection 250Section 80Section 80P(2)(d)

C] Gujarat. (Appellant) (Respondent) Assessee by Shri Biren Shah & Gulab M. Thakor, ARs Revenue by Shri Sudhakar Verma, Sr. DR Date of Hearing 10.03.2025 Date of Pronouncement 12.03.2025 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER: These two appeals are filed by the Assessee against two separate orders, both dated 08.11.2024, passed by the CIT(A), National Faceless

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)

C” BENCH Before: DR. BRR KUMAR, VICE PRESIDENT And Shri T.R. SENTHIL KUMAR, JUDICIAL MEMBER ITA Nos: 1555 & 1556/Ahd/2024 Assessment Years: 2018-19 & 2019-20 The Thavar Dudh ACIT/DCIT Utpadak Sahkari Circle-Gandhinagar, Mandli Limited Vs Gandhinagar-382011 At & PO. Thavar Tal. Dhanera, Dist. Banaskantha- 385535 PAN: AAAAT1779L (Respondent) (Appellant) Assessee Represented: Shri S.N. Divatia, A.R. & Shri Samir Vora

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)

C” BENCH Before: DR. BRR KUMAR, VICE PRESIDENT And Shri T.R. SENTHIL KUMAR, JUDICIAL MEMBER ITA Nos: 1555 & 1556/Ahd/2024 Assessment Years: 2018-19 & 2019-20 The Thavar Dudh ACIT/DCIT Utpadak Sahkari Circle-Gandhinagar, Mandli Limited Vs Gandhinagar-382011 At & PO. Thavar Tal. Dhanera, Dist. Banaskantha- 385535 PAN: AAAAT1779L (Respondent) (Appellant) Assessee Represented: Shri S.N. Divatia, A.R. & Shri Samir Vora