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14 results for “disallowance”+ Section 80P(2)(d)clear

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Key Topics

Section 80P28Deduction13Section 14811Addition to Income11Section 36(1)(viia)9Disallowance9Section 80P(2)(a)7Section 143(3)6Section 37(1)6

JILA SAHKARI KENDRIYA BANK KARAMCHARI SAKH SAHKARI SAMITI,SATNA vs. ASSISTANT COMMISSIONER OF INCOMETAX, KATNI

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

ITA 102/JAB/2022[2018-19]Status: DisposedITAT Jabalpur20 Sept 2023AY 2018-19

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalejila Sahkari Kendriya Bank Vs National E Karamchari Sakh Sahkari Assessment Samiti Maryadit Satna, Center, Income Tax Sahkar Bhawan, Behind Department, New Green Talkies, Pushpraj Delhi Colony, Satna (M.P)-485001. Acit, Katni (Appellant) (Respondent) Pan No. Aabaj4497Q Assessee By None Revenue By Shri Shiv Kumar, Sr.Dr Date Of Hearing 12/09/2023 Date Of Pronouncement 20/09/2023

Section 80P(2)(a)Section 80P(2)(d)Section 80p

disallowing the benefit of section 80P(2)(d) for deduction of interest received from district cooperative bank. The claim should

INCOME TAX OFFICER WARD-1, CHHINDWARA vs. M. P. RASTRIYA KOYLA KHADAN MAJDOOR SANGH COLLIERY EMPLOYEE COOPERATIVE SOCIETY, CHHINDWARA

Section 80P(2)(d)5
Section 2505
TDS4
ITA 4/JAB/2021[2017-18]Status: DisposedITAT Jabalpur11 Jan 2023AY 2017-18

Bench: Shri Sanjay Arora, Hon‘Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Sh. G.N. Purohit, Sr. Advocate &For Respondent: Smt. Maya Maheshwari & Sh
Section 143(3)Section 44Section 5Section 80Section 80P(1)Section 80P(2)(a)

d) and (e) is investment-based, and the deduction under clause (f) is institution-based. Under section 80P(2)(a)(i) the whole of the profits and gains from the business of banking or providing credit facilities to the members of the society is entitled to deduction. 5 | P a g e ITO v. MP Rastriya Koyla Khadan

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

ITA 151/JAB/2025[2015-16]Status: DisposedITAT Jabalpur28 Aug 2025AY 2015-16

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, Advocate & ShFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(2)Section 147Section 148Section 250Section 80P

D E R PER NIKHIL CHOUDHARY, A.M. These three appeals have been filed by the assessee against the separate orders of the ld. CIT(A), NFAC passed under section 250 of the Income Tax Act, 1961, dismissing the appeals against the orders of the ld. AO under section 147 r.w.s. 144 of the Income Tax Act, 1961, passed

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

ITA 149/JAB/2025[2013-14]Status: DisposedITAT Jabalpur28 Aug 2025AY 2013-14

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, Advocate & ShFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(2)Section 147Section 148Section 250Section 80P

D E R PER NIKHIL CHOUDHARY, A.M. These three appeals have been filed by the assessee against the separate orders of the ld. CIT(A), NFAC passed under section 250 of the Income Tax Act, 1961, dismissing the appeals against the orders of the ld. AO under section 147 r.w.s. 144 of the Income Tax Act, 1961, passed

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-KATNI, KATNI vs. M/S. GAJRAJ MINING PVT. L:TD., SINGRAULI

In the result, the appeal of the Revenue as well as assessee is dismissed

ITA 27/JAB/2020[2017-18]Status: DisposedITAT Jabalpur30 Nov 2023AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Sapan Usrethe, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT(DR)
Section 2Section 36(1)(iii)Section 43B

d) "co-operative bank", "primary agricultural credit society" and "primary co- operative agricultural and rural development bank" shall have the meanings respectively assigned to them in the Explanation to sub - section (4) of section 80P.] 14. We find that, the ld. CIT(A) held that, Section 43B are applicable in the case where any sum as liability was payable

INCOME TAX OFFICER, WARD-1(1), JABALPUR, JABALPUR vs. SHAKTI MAHILA SANGH BAHU-UDDESHIYA SAHKARI SAMITI MARYADIT, MAJHOLI

In the result, the appeal of the Department is dismissed

ITA 119/JAB/2024[2017-18]Status: DisposedITAT Jabalpur19 Sept 2025AY 2017-18

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y.-2017-18 Income Tax Officer, Ward- Vs Shakti Mahila Sangh Bahu-Uddeshiya 1(1), Jabalpur, M.P. Sahkari Samiti Maryadit, Majholi Pan:Aafas3026A (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(3)Section 250Section 263Section 80PSection 80P(2)(a)

D E R PER NIKHIL CHOUDHARY, A.M. This is an appeal filed by the Revenue against the orders of the ld. CIT(A), NFAC, passed under section 250 of the Income Tax Act, 1961 on 22.05.2024 wherein the ld. CIT(A) had allowed the appeals of the assessee against the orders of the ld. AO under section 143(3) r.w.s

PRATH KRISHI SAKH SAHAKARI SAMITI MARYADIT,LAMKANA vs. INCOME TAX OFFICER WARD 1(1), JABALPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 18/JAB/2025[2017-18]Status: DisposedITAT Jabalpur30 Jun 2025AY 2017-18

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2017-18 Prath Krishi Sakh Sahakari V. Ito Ward-1(3) Samiti Maryadit Lamkana Annexe Building, Aayakar 01, Manjholi Jabalpur, Bhawan, Napier Town, Lamkana-483110. Jabalpur-482001. Pan:Aacap1804G (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv Respondent By: Shri Alok Bhura, Sr. Cit(Dr) Date Of Hearing: 22 05 2025 Date Of Pronouncement: 30 06 2025 O R D E R

For Appellant: Shri Sapan Usrethe, AdvFor Respondent: Shri Alok Bhura, Sr. CIT(DR)
Section 270ASection 80P

D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, filed by the assessee, against the order dated 10.02.2024 of learned Addl. Commissioner Income Tax (Appeals)- 9, Mumbai [hereinafter referred as to “Ld. Addl. CIT(A)”] pertaining to the assessment year 2017-18. The Assessee has raised the following grounds of appeals: - “1. The learned Commissioner of Income tax (Appeal

BHARATKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,JABALPUR vs. INCOME TAX OFFICER WARD 2(5), JABALPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 53/JAB/2025[2017-18]Status: DisposedITAT Jabalpur11 Jun 2025AY 2017-18

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2017-18 Brahtakar Krishi Sakh Ito Ward-2(5) V. Sahkari Samiti Maryadit Annexe Building Aayakar 01, Barela Jabalpur-482001. Bhawan, Napier Town, Jabalpur-482001. Pan:Aabab4581D (Appellant) (Respondent)

For Appellant: Shri Sapan Usrethe, AdvFor Respondent: Shri Alok Bhura, Sr. CIT(DR)
Section 271FSection 80P

D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, filed by the assessee, against the order dated 23/12/2024 of learned Addl. Commissioner Income Tax (Appeals), Jodhpur [hereinafter referred as to “Ld. Addl. CIT(A)”] pertaining to the assessment year 2017-18. The Assessee has raised the following grounds of appeals: - “1. The learned Commissioner of Income tax (Appeal) NFAC

PRATHMIK KRISHI SAKH SAHAKARI SAMITI MARYADIT ,JERATH vs. INCOMETAX OFFICER WARD , NARSINGHPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 151/JAB/2024[2019-20]Status: DisposedITAT Jabalpur30 Jun 2025AY 2019-20

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2019-20 Prathmik Krishi Sakh V. Ito Ward Narsinghpur Sahakari Samiti Maryadit Income Tax Office, Jerath Trimurti Nagar, Housing Gram Jerath, Pathariya, Board Colony, Damoh-470661. Narsinghpur-487001. Pan:Aabap7893E (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv Respondent By: Shri Alok Bhura, Sr Dr Date Of Hearing: 20 05 2025 Date Of Pronouncement: 30 06 2025 O R D E R

For Appellant: Shri Sapan Usrethe, AdvFor Respondent: Shri Alok Bhura, Sr DR
Section 119(2)(b)Section 144BSection 147Section 148Section 151(1)Section 250Section 80P

D E R PER NIKHIL CHOUDHARY, ACCOUNTANT MEMBER.: This is an appeal filed by the assessee against the order of the learned Commissioner Income Tax (Appeals)/NFAC, Delhi u/s 250 of the Income Tax Act, 1961 (“Act”, for short) dated 29.08.2024 wherein the Ld. CIT(A) has dismissed the appeal of the assessee that was filed against the orders

INCOME TAX OFFICER WARD- SEONI, SEONI vs. JILA SAHKARI KENDRIYA BANK MARYADIT, SEONI

In the result, all the Appeals and CO (# 7/2018) are allowed for statistical purposes, and CO (# 5/2018) is partly allowed for statistical purposes

ITA 99/JAB/2018[2013-14]Status: DisposedITAT Jabalpur20 Apr 2022AY 2013-14

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri B.Ganguly, AdvocateFor Respondent: Shri Shravan Ku. Gotru, CIT-DR
Section 36(1)(viia)Section 37(1)Section 43D

d) "scheduled bank" shall have the meaning assigned to it in clause (ii) of the Explanation to clause (viia) of sub-section (1) of section 36; (e) – (f) … (g) "co-operative bank", "primary agricultural credit society" and "primary co- operative agricultural and rural development bank" shall have the meanings respectively assigned to them in the Explanation to sub-section

INCOME TAX OFFICER WARD- SEONI, SEONI vs. JILA SAHKARI KENDRIYA BANK MARYADIT, SEONI

In the result, all the Appeals and CO (# 7/2018) are allowed for statistical purposes, and CO (# 5/2018) is partly allowed for statistical purposes

ITA 97/JAB/2018[2009-10]Status: DisposedITAT Jabalpur20 Apr 2022AY 2009-10

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri B.Ganguly, AdvocateFor Respondent: Shri Shravan Ku. Gotru, CIT-DR
Section 36(1)(viia)Section 37(1)Section 43D

d) "scheduled bank" shall have the meaning assigned to it in clause (ii) of the Explanation to clause (viia) of sub-section (1) of section 36; (e) – (f) … (g) "co-operative bank", "primary agricultural credit society" and "primary co- operative agricultural and rural development bank" shall have the meanings respectively assigned to them in the Explanation to sub-section

INCOME TAX OFFICER WARD- SEONI, SEONI vs. JILA SAHKARI KENDRIYA BANK MARYADIT, SEONI

In the result, all the Appeals and CO (# 7/2018) are allowed for statistical purposes, and CO (# 5/2018) is partly allowed for statistical purposes

ITA 100/JAB/2018[2014-15]Status: DisposedITAT Jabalpur20 Apr 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri B.Ganguly, AdvocateFor Respondent: Shri Shravan Ku. Gotru, CIT-DR
Section 36(1)(viia)Section 37(1)Section 43D

d) "scheduled bank" shall have the meaning assigned to it in clause (ii) of the Explanation to clause (viia) of sub-section (1) of section 36; (e) – (f) … (g) "co-operative bank", "primary agricultural credit society" and "primary co- operative agricultural and rural development bank" shall have the meanings respectively assigned to them in the Explanation to sub-section

PRATHMIK KRISHI SAKH SAHKARI SAMITI MYD. TILHARI JABALPUR,JABALPUR vs. INCOME TAX OFFICER WARD1(1) JABALPUR, JABALPUR

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 16/JAB/2022[2016-17]Status: DisposedITAT Jabalpur15 Jun 2022AY 2016-17

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri M.M. Nema, AdvocateFor Respondent: Shri Ravi Mehrotra, Sr. DR
Section 142(1)Section 143(2)Section 144Section 250Section 80P

D E R Per Bench: This is an Appeal by the Assessee agitating the Order dated 20-12-2021 by the Commissioner of Income Tax-Appeals (‘CIT(A)’ for short) under section 250 of the Income Tax Act, 1961 (‘the Act’, hereinafter) vide which the National Faceless Appeal Centre (CIT(A) has dismissed the appeal of the assesse-appellant

PARTH KRISHI SAKH SAHAKARI SAMITI MARYADIT,SEHORA vs. INCOME TAX OFFICER WARD1(3), JABALPUR

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 93/JAB/2024[2016-17]Status: DisposedITAT Jabalpur21 Aug 2025AY 2016-17

Bench: Shri Anadee Nath Misshra

Section 143(3)Section 80P

D E R (A) This appeal vide I.T.A. No.93/JBP/2024 has been filed by the assessee for assessment year 2016-17 against impugned appellate order dated 30/03/2024 (DIN & Order No.ITBA/APL/S/250/2023-24/1063694831(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B) The facts of the case, in brief, are that the assessee filed its return of income on 27/03/2018 declaring