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7 results for “TDS”+ Section 80P(2)(b)clear

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Mumbai133Bangalore57Raipur51Pune27Delhi23Visakhapatnam18Kolkata17Ahmedabad11Chennai9Surat9Lucknow8Jaipur8Cochin7Nagpur6Karnataka5Jodhpur2Indore2Rajkot2Amritsar1Kerala1Hyderabad1Panaji1Varanasi1Jabalpur1

Key Topics

Section 80P31Section 143(1)15Section 80P(2)(d)9Deduction7Section 566Section 1546Section 1485Disallowance4Exemption4Section 246

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
Section 33
TDS3

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, 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)

section 80P(2)(d). Admittedly, the assessee during the relevant assessment years had only interest from The Kannur District Co-operative Bank Ltd. The Hon’ble Kerala High Court in Kallara Service Co-operative Bank Ltd, Kottayam and others Vs. The CIT (TDS), Cochin (WP (C)9415 of 2019) (B

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)

section 80P(2)(d). Admittedly, the assessee during the relevant assessment years had only interest from The Kannur District Co-operative Bank Ltd. The Hon’ble Kerala High Court in Kallara Service Co-operative Bank Ltd, Kottayam and others Vs. The CIT (TDS), Cochin (WP (C)9415 of 2019) (B

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)

section 80P(2)(d). Admittedly, the assessee during the relevant assessment years had only interest from The Kannur District Co-operative Bank Ltd. The Hon’ble Kerala High Court in Kallara Service Co-operative Bank Ltd, Kottayam and others Vs. The CIT (TDS), Cochin (WP (C)9415 of 2019) (B

THE MANNUR SERVICE CO-OP BANK LTD,PALAKKAD vs. THE ITO WD-2, PALAKKAD

In the result, the appeal filed by the assessee is dismissed

ITA 215/COCH/2019[2010-11]Status: DisposedITAT Cochin04 Sept 2019AY 2010-11

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Sivadas ChittoorFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 139Section 139(1)Section 139(4)Section 142(1)Section 144Section 148Section 80ASection 80A(5)Section 80P

TDS), Thrissur. Mannur P.O. Palakkad – 678 642. PAN : AAALT1212B. (Appellant) (Respondent) Appellant by : Sri.Sivadas Chittoor Respondent by : Smt.A.S.Bindhu, Sr.DR Date of Pronouncement : 04.09.2019 Date of Hearing : 26.08.2019 O R D E R Per George George K, JM : This appeal at the instance of the assessee is directed against the order of the CIT(A) dated 02.01.2019. The relevant assessment year

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