DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 12 PUNE, PUNE vs. JANATA GRAHAK MADHYAWARTI SAHKARI SANGH MARYADIT, PUNE

In the result, the appeal of the Revenue in ITA No

Bench: Shri R.K. Panda & Ms. Astha Chandra

TDS from the interest other than interest on securities. Therefore it cannot be said that cooperative banks are excluded from the definition of cooperative societies by such an amendment. AYs. 2016-17, 2017-18 & 2020-21 30. Moreover, as reliance placed on the aforesaid decision for applicability of section 80P(4) of the Act in the facts of the case

RIL NMD EMP CO. OP. CREDIT SOCIETY LTD. ,RAIGAD vs. ITO, WARD-1, PANVEL, PANVEL

In the result, the appeal of the assessee is allowed

TDS liability would increase business income of assessee-society which\nwas eligible for deduction under section 80P(2)(a)(i), deduction

INCOME TAX OFFICER WARD-2, AHMEDNAGAR., AAYAKAR, BHAVAN, BEHIND NATRAJ HOTEL, AURANGABAD ROAD, AHMEDNAGAR vs. KANHUR PATHAR MULTI STATE CO-OPERATIVE CREDIT SOCIETY MARYADIT KANHUR, KANHUR DIST. AHMEDNAGAR

In the result, the appeal filed by the Revenue in ITA

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

section 194A(3)(v) have excluded Co- Operative Bank from Co-operative society to deduct TDS u/s194A on interest paid to member thereof. Thus, the legislative intent is to distinguish co-operative banks from co- operative societies for the purpose of benefits u/s 80P as held by Hon’ble Karnataka High Court in case of PCIT vs. Totagars Co- operative

INCOME TAX OFFICER WARD-2, AHMEDNAGAR., AHMEDNAGAR vs. KANHUR PATHAR MULTI STATE CO-OPERATIVE CREDIT SOCIETY MARYADIT , KANHUR, KANHUR DIST. AHMEDNAGAR

In the result, the appeal filed by the Revenue in ITA

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

section 194A(3)(v) have excluded Co- Operative Bank from Co-operative society to deduct TDS u/s194A on interest paid to member thereof. Thus, the legislative intent is to distinguish co-operative banks from co- operative societies for the purpose of benefits u/s 80P as held by Hon’ble Karnataka High Court in case of PCIT vs. Totagars Co- operative

INCOME TAX OFFICER, WARD 5,SANGLI., SANGLI. vs. SHREE GANESH NAGARI SAHAKARI PAT SANSTHA MARYADIT, ASHTA,, ASHTA

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

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2375/Pun/2025 िनधा"रण वष" / Assessment Year : 2018-19 Ito, Ward-5, Sangli. Vs. Shree Ganesh Nagari Sahakari Pat Sanstha Maryadit, Ashta, Tal. Walwa, Dist. Sangli, Sangli- 416301. Pan : Aaaas8248R Appellant Respondent C. O. No.49/Pun/2025 (Arising Out Of Ita No.2375/Pun/2025) िनधा"रण वष" / Assessment Year : 2018-19 Shree Ganesh Nagari Vs. Ito, Ward-5, Sangli. Sahakari Pat Sanstha Maryadit, Ashta, Tal. Walwa, Dist. Sangli, Sangli- 416301. Pan : Aaaas8248R Appellant Respondent Revenue By : Shri Umesh Phade Assessee By : Shri Sarang Gudhate Date Of Hearing : 25.11.2025 Date Of Pronouncement : 06.01.2026 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Revenue Is Directed Against The Order Dated 05.08.2025 Passed By Ld. Cit(A)/Nfac For The Assessment

TDS under law, such disallowance would ultimately increase assessee's profits from business of developing housing project. The ultimate profits of assessee after adjusting disallowance under section 40 (a)(ia) of the Act would quality for deduction under section 80-18 of the Act. This view was taken by the courts in the following cases: 7 C.O. No.49/PUN/2025 • Income

RENUKA GRAMIN BIGAR SHETI SAHAKARI PAT SANSTHA MARYADIT,,SOLAPUR vs. INCOME-TAX OFFICER, WARD - 2,, PANDHARPUR

In the result, the appeal of the assessee is partly allowed

TDS out of certain payments totaling Rs.3,40,683/- and hence the disallowance made by the Assessing Officer, which was confirmed by the CIT(A). The assessee claims that the said disallowance of business expenditure in turn enhanced business income and hence the assessee was entitled to claim of deduction under section 80P(2

ANAND URBAN COOPERATIVE CREDIT SOCIETY LIMITED,AURANGABAD vs. INCOME TAX OFFICER, WARD-1(5), AURANGABAD, AURANGABAD

Appeal is partly allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara

TDS on payment of Audit Fees for the year. Here, the Ld. AO as well as CIT (A) has erred in disallowing the amount Rs.15,000, because Rs.50,000/- has already being disallowed by the Appellant in Income Tax Return. Since, it amounts to double disallowance of same payment, the addition needs to be deleted. 3 ITA.No.137/PUN./2024

THE SHI vs. AMARTH MULTISTATE CO. OPERATIVE CREDIT SOCIETY LTD.,SATARAVS.ITO WARD 1, SATARA, SATARA

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

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.188/Pun/2024 िनधा"रण वष" / Assessment Year : 2018-19 The Shivsamarth Multistate Vs. Ito, Ward-1, Satara. Co-Operative Credit Society Ltd., House No.211, Matoshree Krupa, Back Side, Talmavale High School, Patan, Satara- 415103. Pan : Aadat3637N Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri A. K. Mahala Date Of Hearing : 24.04.2024 Date Of Pronouncement : 09.05.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 08.12.2023 Passed By Ld Cit(A)/Nfac For The Assessment Year 2018-19. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. The Learned Cit(A), National Faceless Appeal Centre (Nfac); Erred In Law & On Facts In Passing An Appellate Order Without

TDS on Audit fees payment & Rent payment was also made. We find that the definition of member as per Maharashtra State Cooperative Societies Act includes nominal members also & therefore the interest earned from nominal members also covered under business income which qualifies for deduction under section 80P(2

ARMED FORCES EX-OFFICERS MULTISERVICES CO-OPERATIVE SOCIETY LTD,PUNE vs. INCOME TAX OFFICERS NFAC, PUNE

In the result, the appeal filed by the assessee stands partly allowed

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

2) The learned Officer erred in considering the income from house property and income from capital gains amounting to INR 20,17,659/- twice while computing the income as per the assessment order under section 147 rws 144 rws 1448 dated 26 March 2022. Also, Tax credits such as TDS Advance and self- assessment tax paid

ARMED FORCES EX OFFCIERS MULTI SERVICES CO OPERATIVE SOC,PUNE, MAHARASHTRA vs. INCOME TAX OFFCIER, NFAC, PUNE

In the result, the appeal filed by the assessee stands partly allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2344 To 2348/Pun/2024 & "नधा"रण वष" / Assessment Years : 2014-15 To 2016-17, 2018-19, 2020-21 & 2017-18 Armed Forces Ex Officers Vs. The Income Tax Officer, Multi Services Co-Operative Nfac. Soc, 364, Likmanya Tilak Sabha Griha, Pune – 411016. Pan: Aaaaa1185H Appellant Respondent Assessee By : Shri Shweta Joshi - Ca Revenue By : Shri Ramnath P Murkunde - Dr

section 80P is allowed on the Interest earned from the fixed deposits and savings bank accounts with the other cooperative society even if it is not a member of the other cooperative society 2) Tax credits such as TDS

ARMED FORCES EX OFFICERS MULTI SERVICES CO OPERATIVE SOC,PUNE, MAHARASHTRA vs. INCOME TAX OFFCIER, NFAC, PUNE, MAHARASHTRA

In the result, the appeal filed by the assessee stands partly allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2344 To 2348/Pun/2024 & "नधा"रण वष" / Assessment Years : 2014-15 To 2016-17, 2018-19, 2020-21 & 2017-18 Armed Forces Ex Officers Vs. The Income Tax Officer, Multi Services Co-Operative Nfac. Soc, 364, Likmanya Tilak Sabha Griha, Pune – 411016. Pan: Aaaaa1185H Appellant Respondent Assessee By : Shri Shweta Joshi - Ca Revenue By : Shri Ramnath P Murkunde - Dr

section 80P is allowed on the Interest earned from the fixed deposits and savings bank accounts with the other cooperative society even if it is not a member of the other cooperative society 2) Tax credits such as TDS

ARMED FORCES EX OFFICERS MULTI SERVICES CO OPERATIVE SOCIETY LTD,PUNE, MAHARASHTRA vs. INCOME TAX OFFICER, NATIONAL E- ASSESSMENT CENTR, PUNE, MAHARASHTRA

In the result, the appeal filed by the assessee stands partly allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2344 To 2348/Pun/2024 & "नधा"रण वष" / Assessment Years : 2014-15 To 2016-17, 2018-19, 2020-21 & 2017-18 Armed Forces Ex Officers Vs. The Income Tax Officer, Multi Services Co-Operative Nfac. Soc, 364, Likmanya Tilak Sabha Griha, Pune – 411016. Pan: Aaaaa1185H Appellant Respondent Assessee By : Shri Shweta Joshi - Ca Revenue By : Shri Ramnath P Murkunde - Dr

section 80P is allowed on the Interest earned from the fixed deposits and savings bank accounts with the other cooperative society even if it is not a member of the other cooperative society 2) Tax credits such as TDS

ARMED FORCES EX OFFICERS MULTI SERVICES CO OPERATIVE SOCIETY,PUNE, MAHARASHTRA vs. INCOME TAX OFFICER, NFAC, PUNE

In the result, the appeal filed by the assessee stands partly allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2344 To 2348/Pun/2024 & "नधा"रण वष" / Assessment Years : 2014-15 To 2016-17, 2018-19, 2020-21 & 2017-18 Armed Forces Ex Officers Vs. The Income Tax Officer, Multi Services Co-Operative Nfac. Soc, 364, Likmanya Tilak Sabha Griha, Pune – 411016. Pan: Aaaaa1185H Appellant Respondent Assessee By : Shri Shweta Joshi - Ca Revenue By : Shri Ramnath P Murkunde - Dr

section 80P is allowed on the Interest earned from the fixed deposits and savings bank accounts with the other cooperative society even if it is not a member of the other cooperative society 2) Tax credits such as TDS

ARMED FORCES EX OFFICERS MULTI SERVICES CO OPERATIVE SOCIETY LTD,PUNE, MAHARASHTRA vs. INCOME TAX OFFCIER, ASSESSMENT UNIT INCOME TAX DEP, PUNE

In the result, the appeal filed by the assessee stands partly allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2344 To 2348/Pun/2024 & "नधा"रण वष" / Assessment Years : 2014-15 To 2016-17, 2018-19, 2020-21 & 2017-18 Armed Forces Ex Officers Vs. The Income Tax Officer, Multi Services Co-Operative Nfac. Soc, 364, Likmanya Tilak Sabha Griha, Pune – 411016. Pan: Aaaaa1185H Appellant Respondent Assessee By : Shri Shweta Joshi - Ca Revenue By : Shri Ramnath P Murkunde - Dr

section 80P is allowed on the Interest earned from the fixed deposits and savings bank accounts with the other cooperative society even if it is not a member of the other cooperative society 2) Tax credits such as TDS

ARMED FORCES EX OFFICERS MULTI SERVICES CO OPERATIVE SOC,PUNE, MAHARASHTRA vs. INCOME TAX OFFICER, NFAC, PUNE, MAHARASHTRA

In the result, the appeal filed by the assessee stands partly allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2344 To 2348/Pun/2024 & "नधा"रण वष" / Assessment Years : 2014-15 To 2016-17, 2018-19, 2020-21 & 2017-18 Armed Forces Ex Officers Vs. The Income Tax Officer, Multi Services Co-Operative Nfac. Soc, 364, Likmanya Tilak Sabha Griha, Pune – 411016. Pan: Aaaaa1185H Appellant Respondent Assessee By : Shri Shweta Joshi - Ca Revenue By : Shri Ramnath P Murkunde - Dr

section 80P is allowed on the Interest earned from the fixed deposits and savings bank accounts with the other cooperative society even if it is not a member of the other cooperative society 2) Tax credits such as TDS

M/S. SHRIMAN BABASAHEB DESHMUKH MULTI STATE CO-OP DIARY LTD,,SANGLI vs. INCOME-TAX OFFICER, WARD - 2(3),, SANGLI

Bench: Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.2215/Pun/2017 नििाारण वषा / Assessment Year : 2014-15

80P(2)(a)(iii), as it has complied with all the provisions of the said section.  On the facts and in the circumstances of the case and in law the Lower Authorities have erred in making disallowance of Rs.6,00,000/- under section 40(a)(ia), by disregarding the fact that, reimbursement of expenses to non professional person

SHRIMANT BABASAHEB DESHMUKH MULTI STATE DAIRY CO-OP LTD,,SANGLI vs. INCOME-TAX OFFICER, WARD - 2(3),, SANGLI

Bench: Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.2215/Pun/2017 नििाारण वषा / Assessment Year : 2014-15

80P(2)(a)(iii), as it has complied with all the provisions of the said section.  On the facts and in the circumstances of the case and in law the Lower Authorities have erred in making disallowance of Rs.6,00,000/- under section 40(a)(ia), by disregarding the fact that, reimbursement of expenses to non professional person

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANGABAD., AURANGABAD. vs. TAPADIYA CONSTRUCTION LTD, AURANGABAD

In the result, appeal of the Revenue is dismissed

Bench: Dr. Manish Borad & Shri Vinay Bhamore

TDS @1% u/s 1941A would also be required to be deducted for extra amenities such as club membership fees, car parking fee, electricity and water facility. maintenance fee or any other charges of similar nature paid at the time of purchase of property which are incidental to transfer of the immovable property. From the above it is clear that there