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.

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

Sorted by relevance

Mumbai133Bangalore57Raipur51Pune27Delhi23Visakhapatnam18Kolkata17Ahmedabad10Chennai9Surat9Jaipur8Lucknow8Nagpur6Cochin6Karnataka5Indore2Jodhpur2Amritsar1Kerala1Hyderabad1Panaji1Varanasi1Jabalpur1

Key Topics

Section 80P23Section 143(1)15Section 80P(2)(d)9Section 566Section 1546Deduction6Disallowance4Section 2463Section 33Exemption

VADAKKEVILA SERVICE CO-OPERATIVE BANK LTD,KOLLAM vs. THE ITO, KOLLAM

Appeal is allowed in above terms

ITA 478/COCH/2023[2017-18]Status: DisposedITAT Cochin25 Sept 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms.Anoopa, AdvocateFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 143(3)Section 194ASection 40Section 56Section 80PSection 80P(2)Section 80P(2)(a)

b) read with section 56 of the BR Act, 1949. In the result, the appeals filed by the appellant are allowed and the order(s) of the Kerala High Court and other authorities to the contrary are set aside. Consequently, we hold that the appellant is entitled to the benefit of deduction under section 80P of the Act. The questions

3
Rectification u/s 1543
Section 402

THE KAREEPPA PANCHAYATH SERVICE CO-OPERATIVE BANK LTD.D,KOLLAM vs. THE ITO, KOLLAM

Appeal is allowed in above terms

ITA 732/COCH/2023[AY-2017-18]Status: DisposedITAT Cochin23 Oct 2024

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhassessment Year : 2017-18

For Appellant: Ms. Anoopa, AdvocateFor Respondent: Dr. S. Pandian, CIT-DR
Section 2Section 22Section 250Section 40Section 56Section 80PSection 80P(2)(a)Section 80P(4)

b) read with Section 56 of the BR Act, 1949. In the result, the appeals filed by the appellant are allowed and the order(s) of the Kerala High Court and other authorities to the contrary are set aside. Consequently, we hold that the appellant is entitled to the benefit of deduction under Section 80P of the Act. The questions

CHIRAKKAL UPABOKTHRU SAHAKARNA SANGAM LTD NO. C1480,KANNUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CPC , KANNUR

In the result, the appeals filed by the assessee for assessment years 2013-2014 to 2015-2016 are allowed

ITA 241/COCH/2021[2013-14]Status: HeardITAT Cochin23 May 2022AY 2013-14

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.G Surendranath Rao, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 143(1)Section 154Section 246Section 3Section 80PSection 80P(2)(d)

1) disallowing deduction u/s 80P of the I.T.Act was not permissible. The disallowance of the claim u/s 80P of the I.T.Act in the intimation is not in accordance with law and hence a mistake apparent on the records. When the CPC made a prima facie adjustment in the intimation disallowing partially the claim u/s 80P of the I.T.Act, the assessee

CHIRAKKAL UPABOKTHRU SAHAKARNA SANGAM LTD NO. C1480,KANNUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, KANNUR

In the result, the appeals filed by the assessee for assessment years 2013-2014 to 2015-2016 are allowed

ITA 246/COCH/2021[2015-16]Status: HeardITAT Cochin23 May 2022AY 2015-16

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.G Surendranath Rao, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 143(1)Section 154Section 246Section 3Section 80PSection 80P(2)(d)

1) disallowing deduction u/s 80P of the I.T.Act was not permissible. The disallowance of the claim u/s 80P of the I.T.Act in the intimation is not in accordance with law and hence a mistake apparent on the records. When the CPC made a prima facie adjustment in the intimation disallowing partially the claim u/s 80P of the I.T.Act, the assessee

CHIRAKKAL UPABOKTHRU SAHAKARNA SANGAM LTD NO. C1480,KANNUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, KANNUR

In the result, the appeals filed by the assessee for assessment years 2013-2014 to 2015-2016 are allowed

ITA 245/COCH/2021[2014-15]Status: HeardITAT Cochin23 May 2022AY 2014-15

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.G Surendranath Rao, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 143(1)Section 154Section 246Section 3Section 80PSection 80P(2)(d)

1) disallowing deduction u/s 80P of the I.T.Act was not permissible. The disallowance of the claim u/s 80P of the I.T.Act in the intimation is not in accordance with law and hence a mistake apparent on the records. When the CPC made a prima facie adjustment in the intimation disallowing partially the claim u/s 80P of the I.T.Act, the assessee

ELOOR VANITHA KSHEMODHARANA CO-OPERATIVE SOCIETY LTD.,UDYOGAMANDAL vs. ITO WARD -1 &TPS, ALUVA

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

ITA 848/COCH/2025[2019-20]Status: DisposedITAT Cochin28 Nov 2025AY 2019-20

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2019-20 Eloor Vanitha Kshemodharana Co-Op Society Ltd. ......... Appellant Fact Dormetry Room No. 27, Kochi 683501 [Pan: Aaaae8921H] Vs. The Income Tax Officer, Wd-1 & Tds, Aluva .......... Respondent Assessee By: Shri K.K. Joseph, Ca Revenue By: Ms. Neethu S. Sr. Dr Date Of Hearing: 27.11.2025 Date Of Pronouncement: 28.11.2025 O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 11.09.2025 For Assessment Year (Ay) 2019-20. 2. Brief Facts Of The Case Are That The Appellant Is A Co-Operative Society Registered Under The Kerala State Co-Operative Societies Act, 1969. No Return Of Income For Ay 2019-20 Was Filed By The Appellant Society Under The Provisions Of Section 139(1) Of The Income Tax Act, 1961 (The Act). Notice U/S. 148 Of The Act Was Issued To The Appellant On 30.03.2023. In Response To The Notice U/S. 148 The Appellant Filed Return Of Income On 06.06.2023 Declaring

For Appellant: Shri K.K. Joseph, CAFor Respondent: Ms. Neethu S. Sr. DR
Section 119(2)(b)Section 139(1)Section 147Section 148Section 80P

TDS, Aluva .......... Respondent Assessee by: Shri K.K. Joseph, CA Revenue by: Ms. Neethu S. Sr. DR Date of Hearing: 27.11.2025 Date of Pronouncement: 28.11.2025 O R D E R This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 11.09.2025 for Assessment Year (AY) 2019-20. 2. Brief facts