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22 results for “TDS”+ Section 80P(2)(e)clear

Sorted by relevance

Mumbai142Bangalore55Chennai24Ahmedabad22Visakhapatnam19Kolkata19Raipur19Delhi17Cochin13Surat10Lucknow9Nagpur8Jaipur8Jabalpur7Karnataka4Chandigarh3Pune3Indore2Amritsar1Rajkot1Varanasi1Panaji1

Key Topics

Section 80P(2)(d)117Section 80P46Section 26335Deduction22Disallowance15Section 143(3)14Addition to Income12Revision u/s 26312Section 2509Section 194A(3)(v)

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)

E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide order dated 20.09.2024 passed for A.Y. 2017-18. The assessee has taken the following grounds of appeal:- 2

Showing 1–20 of 22 · Page 1 of 2

8
Section 80P(4)7
Section 194A7

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)

80P(2)(a)(v) is not available to the Appellant and thereby revising the assessment invoking powers u/s. 263 of the Act. 6. The learned PCIT erred in feet and in law in not dealing with the alternate claim of deduction u/s.80P(2)(e)of the Act. 7. The learned PCIT erred in fact and in law in not appreciating

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)

E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), ADDL/JCIT (A)-3, Bengaluru vide order dated 25.11.2024 passed for A.Y. 2017-18. 2. The assessee has taken the following grounds of appeal:- “1. That the Ld. ADDL/JCIT

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)

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 27.11.2024 passed under Section 250 of the Income-tax Act, 1961, for Assessment Year 2018-19. 2. The Assessee has taken

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)

E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), ADDL/JCIT (A)-11, Mumbai vide order dated 25.10.2024 passed for A.Y. 2020-21. The assessee has taken the following grounds of appeal:- 2. “1.1 The order passed u/s.250

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), AHMEDABAD, AHMEDABAD vs. THE GUJARAT STATE CO. OP. HOUSING FINANCE CORPORATION LTD, AHMEDABAD

The appeals of the Revenue are hereby dismissed

ITA 925/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad05 Dec 2024AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Aarsi Prasad, CIT-DRFor Respondent: Shri Pritesh Shah, CA
Section 143(3)Section 263Section 80PSection 80P(2)(d)

E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- These three appeals have been filed by the Revenue against the orders of the National Faceless Appeal Centre (NFAC), Delhi, (in short ‘the CIT(A)’), all dated 26.09.2023 for the Assessment Years (A.Y.) 2013-14, 2014-15 & 2017-18. Since the issue involved in all three appeals are identical, they were heard

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1),, AHMEDABAD vs. THE GUJARAT STATE CO. OP. HOUSING FINANCE CORPORATION LTD, AHMEDABAD

The appeals of the Revenue are hereby dismissed

ITA 923/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad05 Dec 2024AY 2013-14

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Aarsi Prasad, CIT-DRFor Respondent: Shri Pritesh Shah, CA
Section 143(3)Section 263Section 80PSection 80P(2)(d)

E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- These three appeals have been filed by the Revenue against the orders of the National Faceless Appeal Centre (NFAC), Delhi, (in short ‘the CIT(A)’), all dated 26.09.2023 for the Assessment Years (A.Y.) 2013-14, 2014-15 & 2017-18. Since the issue involved in all three appeals are identical, they were heard

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), AHMEDABAD, AHMEDABAD vs. THE GUJARAT STATE CO. OP. HOUSING FINANCE CORPORATION LTD, AHMEDABAD

The appeals of the Revenue are hereby dismissed

ITA 924/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad05 Dec 2024AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Aarsi Prasad, CIT-DRFor Respondent: Shri Pritesh Shah, CA
Section 143(3)Section 263Section 80PSection 80P(2)(d)

E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- These three appeals have been filed by the Revenue against the orders of the National Faceless Appeal Centre (NFAC), Delhi, (in short ‘the CIT(A)’), all dated 26.09.2023 for the Assessment Years (A.Y.) 2013-14, 2014-15 & 2017-18. Since the issue involved in all three appeals are identical, they were heard

SHREE SARVODAYA SAHAKARI MANDALI LTD.,VADODARA vs. NFAC, DELHI PRESENT JURISDICTION THE DY. CIT, CICLE-2(1)(1), VADODARA

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

ITA 1348/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad24 Jan 2025AY 2016-17

Bench: Dr.Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Viranch Modi, A.RFor Respondent: Ms. Ketaki Desai, Sr. DR
Section 143(3)Section 147Section 80Section 80PSection 80P(2)(d)

E R PER: DR. BRR KUMAR, VICE PRESIDENT: The captioned two appeals have been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeal)/National Faceless Appeal Centre (NFAC), Delhi, vide order dated 10.05.2024 for the Assessment Years 2016-17 & 2017-18. Since the issue involved in these two appeals are common, we extract

SHREE SARVODAYA SAHAKARI MANDALI LTD.,VADODARA vs. NFAC, DELHI PRESENT JURISDICTION THE DY.CIT, CIRCLE-2(1)(1), VADODARA

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

ITA 1349/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad24 Jan 2025AY 2017-18

Bench: Dr.Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Viranch Modi, A.RFor Respondent: Ms. Ketaki Desai, Sr. DR
Section 143(3)Section 147Section 80Section 80PSection 80P(2)(d)

E R PER: DR. BRR KUMAR, VICE PRESIDENT: The captioned two appeals have been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeal)/National Faceless Appeal Centre (NFAC), Delhi, vide order dated 10.05.2024 for the Assessment Years 2016-17 & 2017-18. Since the issue involved in these two appeals are common, we extract

RATNESHWARI CO.OP.CREDIT SOCIETY LTD.,,MEHSANA vs. THE ACIT., PATAN CIRCLE,, PATAN

The appeal of the assessee is hereby allowed

ITA 1409/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad29 Nov 2024AY 2013-14

Bench: Dr. B.R.R. Kumar, Vice-

For Appellant: Shri SN Divatia, AR & Shri Samir Vora, ARFor Respondent: Ms. Neeju Gupta, Sr DR
Section 194A(3)(v)Section 250Section 263Section 80PSection 80P(2)(d)Section 80P(4)

E R This appeal has been filed by the Assessee against the order passed by the Ld. ADDL/JCIT(A)-2, Lucknow (hereinafter referred to as "CIT(A)" for short), dated 24.05.2024 passed under Section 250 of the Income-tax Act, 1961 [hereinafter referred to as "the Act" for short], for Assessment Year (AY) 2013-14. 2. The Assessee has taken

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)

E R PER: DR. BRR KUMAR, VICE PRESIDENT: The captioned appeal has been filed by the Revenue against the order passed by the Ld. Commissioner of Income Tax (Appeals), Ahmedabad/National Appeal Centre, Delhi passed for the Assessment Year 2018-19. 2. The Revenue has taken the following grounds of appeal:- (a) The Ld.CIT(A) has erred

THE SATTAVIS PATIDAR SAMAJ CO.OP. CREDIT AND VIVIDHLAXI SEVA SOCIETY LTD.,MEHSANA vs. THE ITO, WARD-5, PATAN

In the result, the appeal of the assessee is allowed

ITA 1477/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad03 Jan 2025AY 2017-18

Bench: Dr.Brr Kumarshri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri VK Mangla, Sr.DR
Section 194ASection 194A(3)(v)Section 263Section 80PSection 80P(2)(d)Section 80P(4)

E R PER: DR. BRR KUMAR, VICE PRESIDENT: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), Gandhinagar, vide order dated 19.06.2024 passed for the Assessment Year 2017-18. 2. The Assessee has taken the following ground of appeal:- The Ld. CIT(A) has erred

THE ORCHID HEIGHTS CO.OP HOUSING SERVICE SOCIETY LIMITED,AHMEDABAD vs. ITO, WARD-3(3)(5), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 26/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad09 Jul 2025AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice- & Ms Suchitra Kamblethe Orchid Heights Co-Op Income Tax Officer, Vs. Housing Service Society Ward-3(3)(5), Limited, Ahmedabad. Applewood Township, Nr. Shantipura Circle, Ahmedabad-382210.. [Pan :Aagat8437 K] (Appellant) .. (Respondent) Appellant By : Shri M J Ranpura, Ar Respondent By: Shri Suresh Chand Meena, Sr. Dr Date Of Hearing 03.07.2025 Date Of Pronouncement 09.07.2025 O R D E R Per Dr. B.R.R. Kumar, Vice-:- Delay Condoned This Appeal Is Filed By The Assessee Against The Appellate Order Dated 29.04.2024 Passed By The Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, Relating To The Assessment Year 2021-22. 2. The Assessee Has Raised The Following Grounds Of Appeals:

For Appellant: Shri M J Ranpura, ARFor Respondent: Shri Suresh Chand Meena, Sr. DR
Section 194ASection 194A(3)(v)Section 263Section 80PSection 80P(2)(d)Section 80P(4)

E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- Delay Condoned This appeal is filed by the Assessee against the appellate order dated 29.04.2024 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2021-22. 2. The assessee has raised the following grounds of appeals: 1. The ground of appeal mentioned hereunder

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)

E R PER: DR. BRR KUMAR, VICE PRESIDENT: The captioned two appeals have been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeal)/National Faceless Appeal Centre (NFAC), Delhi, vide order dated 18.08.2025 for the Assessment Years 2015-16 & 2020-21. Since the issue involved in these two appeals are common, we extract

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)

E R PER: DR. BRR KUMAR, VICE PRESIDENT: The captioned two appeals have been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeal)/National Faceless Appeal Centre (NFAC), Delhi, vide order dated 18.08.2025 for the Assessment Years 2015-16 & 2020-21. Since the issue involved in these two appeals are common, we extract

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)

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 Appeal Centre (NFAC), Delhi for the Assessment Years 2016-17 & 2020-21. 2. As the issue involved in these appeals are common and the grounds raised are also identical in both

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)

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 Appeal Centre (NFAC), Delhi for the Assessment Years 2016-17 & 2020-21. 2. As the issue involved in these appeals are common and the grounds raised are also identical in both

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

E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Revenue against the order passed by the Ld. Commissioner of Income Tax (Appeals)-2, (in short “Ld. CIT(A)”), Ahmedabad vide order 19.01.2018 passed for A.Y. 2014-15. 2. The Revenue has taken the following grounds of appeal:- “1. The Ld CIT(A) has erred

SHREE YOGESHWAR CO. OP. CREDIT SOC. LTD.,MEHSANA vs. THE ITO, WARD-4 PRESENT WARD-1, PATAN

In the result, appeal filed by the assessee is partly allowed for statistical purpose

ITA 920/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad20 Dec 2024AY 2017-18

Bench: Ms. Suchitra Kambleassessment Year: 2017-18

Section 142(1)Section 143(2)Section 234BSection 80P

E R This appeal is filed by the assessee against order dated 31.03.2024 passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the Assessment Year 2017-18. 2. The assessee has raised the following grounds of appeal :- “1. The Ld. CIT(A) has erred in law and on facts in upholding the order of ITO wrongly denying