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88 results for “disallowance”+ Section 2(17)clear

Sorted by relevance

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Key Topics

Section 143(3)52Section 80P(2)(d)45Disallowance45Deduction41Addition to Income37Condonation of Delay35Section 143(1)27Section 80P(2)(a)23Section 25022

SHRI JAI JINENDRA CREDIT SOUHARDA SAHAKARI LIMITED,BELAGAVI vs. INCOME TAX OFFICER WARD 1 NIPANI, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 40/PAN/2025[2017-2018]Status: DisposedITAT Panaji28 Nov 2025AY 2017-2018

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

17-01-2023 has dealt on the taxability of interest earned on the deposits with the Co- operative Banks at page 2 Para 3 of the order, which is read as under: 3. Briefly stated facts necessary for consideration an adjudication of the issues at hand are :- Assessee being a Co- Operative Society has claimed disallowance/deduction u/s. 80P (2

HAVYAKA CREDIT SOUHARDA SAHAKARI NIYAMITA,KUMTA vs. INCOME TAX OFFICER WARD-2 KARWAR, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 60/PAN/2025[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

Showing 1–20 of 88 · Page 1 of 5

Section 43B21
Section 80P20
Section 4020
Bench:

17-01-2023 has dealt on the taxability of interest earned on the deposits with the Co- operative Banks at page 2 Para 3 of the order, which is read as under: 3. Briefly stated facts necessary for consideration an adjudication of the issues at hand are :- Assessee being a Co- Operative Society has claimed disallowance/deduction u/s. 80P (2

VIVIDODDSHESHA PRATHAMIK GRAMEEN KRUSHI SAHAKARI SANGH NIYAMIT SOUDATTI,SOUDATTI vs. INCOME TAX OFFICER WARD-4, BELGAUM, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 27/PAN/2025[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

17-01-2023 has dealt on the taxability of interest earned on the deposits with the Co- operative Banks at page 2 Para 3 of the order, which is read as under: 3. Briefly stated facts necessary for consideration an adjudication of the issues at hand are :- Assessee being a Co- Operative Society has claimed disallowance/deduction u/s. 80P (2

HAVYAKA CREDIT SOUHARDA SAHAKARI NIYAMITA,KUMTA vs. INCOME TAX OFFICER, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 36/PAN/2025[2014-15]Status: DisposedITAT Panaji28 Nov 2025AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

17-01-2023 has dealt on the taxability of interest earned on the deposits with the Co- operative Banks at page 2 Para 3 of the order, which is read as under: 3. Briefly stated facts necessary for consideration an adjudication of the issues at hand are :- Assessee being a Co- Operative Society has claimed disallowance/deduction u/s. 80P (2

VARDHAMAN URBAN CO-OP CREDIT SOCIETY LTD,BELGAUM vs. INCOME TAX OFFICER WARD 4 BELGAUM, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 42/PAN/2025[2017-2018]Status: DisposedITAT Panaji28 Nov 2025AY 2017-2018

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

17-01-2023 has dealt on the taxability of interest earned on the deposits with the Co- operative Banks at page 2 Para 3 of the order, which is read as under: 3. Briefly stated facts necessary for consideration an adjudication of the issues at hand are :- Assessee being a Co- Operative Society has claimed disallowance/deduction u/s. 80P (2

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. INCOME TAX OFFICER, PANAJI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 255/PAN/2024[2015-16]Status: DisposedITAT Panaji28 Nov 2025AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

17-01-2023 has dealt on the taxability of interest earned on the deposits with the Co- operative Banks at page 2 Para 3 of the order, which is read as under: 3. Briefly stated facts necessary for consideration an adjudication of the issues at hand are :- Assessee being a Co- Operative Society has claimed disallowance/deduction u/s. 80P (2

SHREE BASVANNA MAHADEV CO-OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. INCOME TAX OFFICER WARD 6, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 25/PAN/2025[2017-2018]Status: DisposedITAT Panaji28 Nov 2025AY 2017-2018

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

17-01-2023 has dealt on the taxability of interest earned on the deposits with the Co- operative Banks at page 2 Para 3 of the order, which is read as under: 3. Briefly stated facts necessary for consideration an adjudication of the issues at hand are :- Assessee being a Co- Operative Society has claimed disallowance/deduction u/s. 80P (2

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. INCOME TAX OFFICER, PANAJI, GOA

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 286/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

17-01-2023 has dealt on the taxability of interest earned on the deposits with the Co- operative Banks at page 2 Para 3 of the order, which is read as under: 3. Briefly stated facts necessary for consideration an adjudication of the issues at hand are :- Assessee being a Co- Operative Society has claimed disallowance/deduction u/s. 80P (2

THE MARATHA URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. INCOME TAX OFFICER, WARD - 5, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 301/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

17-01-2023 has dealt on the taxability of interest earned on the deposits with the Co- operative Banks at page 2 Para 3 of the order, which is read as under: 3. Briefly stated facts necessary for consideration an adjudication of the issues at hand are :- Assessee being a Co- Operative Society has claimed disallowance/deduction u/s. 80P (2

BASAV SOUHARDA CREDIT SAHAKARI NIYAMIT BAILHONGAL,BAILHONGALA vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT CENTER, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 190/PAN/2024[2020-2021]Status: DisposedITAT Panaji28 Nov 2025AY 2020-2021

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

17-01-2023 has dealt on the taxability of interest earned on the deposits with the Co- operative Banks at page 2 Para 3 of the order, which is read as under: 3. Briefly stated facts necessary for consideration an adjudication of the issues at hand are :- Assessee being a Co- Operative Society has claimed disallowance/deduction u/s. 80P (2

SHRI JAI JINENDRA SOUHARDA SAHAKARI SANGH NIYAMIT,BELAGAVI vs. NATIONAL E ASSESSMENT CENTRE, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 41/PAN/2025[2018-2019]Status: DisposedITAT Panaji28 Nov 2025AY 2018-2019

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

17-01-2023 has dealt on the taxability of interest earned on the deposits with the Co- operative Banks at page 2 Para 3 of the order, which is read as under: 3. Briefly stated facts necessary for consideration an adjudication of the issues at hand are :- Assessee being a Co- Operative Society has claimed disallowance/deduction u/s. 80P (2

KUMTA ADIKE MARATA SOPUHARDA SAHAKARI SANGH NIYAMIT,KUMTA vs. INCOME TAX OFFICER, WARD - 2, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 153/PAN/2024[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

17-01-2023 has dealt on the taxability of interest earned on the deposits with the Co- operative Banks at page 2 Para 3 of the order, which is read as under: 3. Briefly stated facts necessary for consideration an adjudication of the issues at hand are :- Assessee being a Co- Operative Society has claimed disallowance/deduction u/s. 80P (2

SAMARTH URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. PR. COMMISSIONER OF INCOME TAX , BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 152/PAN/2024[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

17-01-2023 has dealt on the taxability of interest earned on the deposits with the Co- operative Banks at page 2 Para 3 of the order, which is read as under: 3. Briefly stated facts necessary for consideration an adjudication of the issues at hand are :- Assessee being a Co- Operative Society has claimed disallowance/deduction u/s. 80P (2

THE ADARSH MULTIPURPOSE CO-OPERATIVE SOCIETY,BELAGAVI vs. INCOME TAX OFFICER WARD 1-(2) , BELAGAVI, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 245/PAN/2024[2016-17]Status: DisposedITAT Panaji28 Nov 2025AY 2016-17

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

17-01-2023 has dealt on the taxability of interest earned on the deposits with the Co- operative Banks at page 2 Para 3 of the order, which is read as under: 3. Briefly stated facts necessary for consideration an adjudication of the issues at hand are :- Assessee being a Co- Operative Society has claimed disallowance/deduction u/s. 80P (2

PRATHAMIK KRISHI PATTIN SAHAKARI SANGH NIYAMIT LTD BHOJ,BHOJ vs. INCOME TAX OFFICER, WARD-1, NIPANI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 272/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

17-01-2023 has dealt on the taxability of interest earned on the deposits with the Co- operative Banks at page 2 Para 3 of the order, which is read as under: 3. Briefly stated facts necessary for consideration an adjudication of the issues at hand are :- Assessee being a Co- Operative Society has claimed disallowance/deduction u/s. 80P (2

SHRI BASAVESHWAR URBAN CO OPERATIVE CREDIT SOCIETY LTD,BELAGAVI vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 180/PAN/2024[2020-2021]Status: DisposedITAT Panaji28 Nov 2025AY 2020-2021

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

17-01-2023 has dealt on the taxability of interest earned on the deposits with the Co- operative Banks at page 2 Para 3 of the order, which is read as under: 3. Briefly stated facts necessary for consideration an adjudication of the issues at hand are :- Assessee being a Co- Operative Society has claimed disallowance/deduction u/s. 80P (2

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PANAJI, AYAKAR BHAWAN vs. VPK URBAN COOPERATIVE CREDIT SOCIETY , VPK BHAWAN

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 252/PAN/2024[2015-16]Status: DisposedITAT Panaji28 Nov 2025AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

17-01-2023 has dealt on the taxability of interest earned on the deposits with the Co- operative Banks at page 2 Para 3 of the order, which is read as under: 3. Briefly stated facts necessary for consideration an adjudication of the issues at hand are :- Assessee being a Co- Operative Society has claimed disallowance/deduction u/s. 80P (2

SHRI BASAVESHWAR URBAN CO OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT CENTRE, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 179/PAN/2024[2018-2019]Status: DisposedITAT Panaji28 Nov 2025AY 2018-2019

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

17-01-2023 has dealt on the taxability of interest earned on the deposits with the Co- operative Banks at page 2 Para 3 of the order, which is read as under: 3. Briefly stated facts necessary for consideration an adjudication of the issues at hand are :- Assessee being a Co- Operative Society has claimed disallowance/deduction u/s. 80P (2

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. DCIT/ACIT, NEAC, DELHI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 287/PAN/2024[2018-19]Status: DisposedITAT Panaji28 Nov 2025AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

17-01-2023 has dealt on the taxability of interest earned on the deposits with the Co- operative Banks at page 2 Para 3 of the order, which is read as under: 3. Briefly stated facts necessary for consideration an adjudication of the issues at hand are :- Assessee being a Co- Operative Society has claimed disallowance/deduction u/s. 80P (2

KAIGA PROJECT EMPLOYEES THRIFT AND CREDIT SOCIETY,KARWAR vs. INCOME TAX OFFICER, WARD - 2, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 62/PAN/2025[2015-16]Status: DisposedITAT Panaji28 Nov 2025AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

17-01-2023 has dealt on the taxability of interest earned on the deposits with the Co- operative Banks at page 2 Para 3 of the order, which is read as under: 3. Briefly stated facts necessary for consideration an adjudication of the issues at hand are :- Assessee being a Co- Operative Society has claimed disallowance/deduction u/s. 80P (2