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943 results for “section 68”+ Section 80Pclear

Sorted by relevance

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Key Topics

Section 80P147Section 80P(2)(a)123Section 80P(2)(d)76Deduction75Section 143(3)63Addition to Income49Disallowance44Section 6843Section 26342Section 80

INCOME TAX OFFICER, WARD-2(2), KOTA , RAWATBHATA ROAD vs. HITKARI VIDYALAYA SHAKARI SHIKSHA SAMITI LIMITED, BHATAPARA, KOTA

ITA 645/JPR/2023[2017-18]Status: DisposedITAT Jaipur20 Aug 2024AY 2017-18
For Appellant: Sh. Sidharth Ranka, Adv. &For Respondent: Sh. Anoop Singh (Addl. CIT)
Section 143(1)Section 143(2)Section 143(3)Section 80P(2)(d)

80P(2)(d) of the Act. The\nbrief facts being not disputed by both the parties the same are not repeated\nand we directly deal with the allowability of deduction claimed by the\nassessee for an amount of Rs. 1,45,12,666/- as per provision of section\n80P(2)(d) of the Act. The assessee in the assessment

INCOME TAX OFFICEER, WARD-2(2), KOTA, RAWATBHATA ROAD vs. HITKARI VIDYALAYA SHAKARI SHIKSHA SAMITI LIMITED, BHATAPARA, KOTA

Showing 1–20 of 943 · Page 1 of 48

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30
Section 25024
Exemption23
ITA 646/JPR/2023[2020-21]Status: Disposed
ITAT Jaipur
20 Aug 2024
AY 2020-21
For Appellant: Sh. Sidharth Ranka, Adv. &For Respondent: Sh. Anoop Singh (Addl. CIT)
Section 143(1)Section 143(2)Section 143(3)Section 80P(2)(d)

80P(2)(d) of the Act. The\nbrief facts being not disputed by both the parties the same are not repeated\nand we directly deal with the allowability of deduction claimed by the\nassessee for an amount of Rs. 1,45,12,666/- as per provision of section\n80P(2)(d) of the Act. The assessee in the assessment

SHRI. SHANTHISAGAR CO OP CREDIT SOCIETY LIMITED,HUBLI vs. INCOME TAX OFFICER, WARD-2(1), HUBLI

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

ITA 2081/BANG/2025[2017-18]Status: DisposedITAT Bangalore12 Mar 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: Smt. Harsha J, AdvocateFor Respondent: Shri Ganesh R Ghale, Advocate – Standing
Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

80P(2)(a)(i) of the Act on the interest income from SUCO bank. Hence the ground of appeal of the assessee is hereby allowed. . ITA No.2081 /Bang/2025 Page 22 of 32 14. The next issue raised by the assessee through Ground Nos. 9 to 13 of the appeal pertains to the treatment of Rs. 31,03,300/- representing

M/S RENUKAMATA MULTI STATE CO-OP. URBAN CREDITN SOC. LTD.,MUMBAI vs. THE ASSTT. CIT, CC-4(4), MUMBAI

In the result, the appeal by the assessee is partly allowed, while the\nappeal by the Revenue is dismissed

ITA 1726/MUM/2023[2017-18]Status: DisposedITAT Mumbai30 Jul 2024AY 2017-18
For Appellant: Shri Dharmendra KansaraFor Respondent: Ms. Mahita Nair
Section 142Section 153DSection 250Section 68

section 80P\nwithout appreciating the facts of the case and hence, pray that impugned\ndisallowance is bad in law and ought to be deleted.\nThe appellants crave leave to add to, alter or amend the aforestated grounds of\nappeal.\n4. While the Revenue has raised the following grounds in its appeal for the\n assessment year

M/S RENUKAMATA MULTI STATE CO-OP. URBAN CREDITN SOC. LTD.,MUMBAI vs. THE ASSTT. CIT, CC-4(4), MUMBAI

ITA 1725/MUM/2023[2016-17]Status: DisposedITAT Mumbai30 Jul 2024AY 2016-17
For Appellant: Shri Dharmendra KansaraFor Respondent: Ms. Mahita Nair
Section 142Section 153DSection 250Section 68

section 80P\nwithout appreciating the facts of the case and hence, pray that impugned\ndisallowance is bad in law and ought to be deleted.\n\nThe appellants crave leave to add to, alter or amend the aforestated grounds of\nappeal.\"\n\n4. While the Revenue has raised the following grounds in its appeal for the\n assessment year

JCIT (OSD), CC-4(4), MUMBAI vs. M/S. SHRI RENUKAMATA MULTI-STATE COOPERATIVE URBAN CREDIT SOCIETY LTD., AHAMEDNAGAR

ITA 2078/MUM/2023[2018-2019]Status: DisposedITAT Mumbai30 Jul 2024AY 2018-2019
For Appellant: Shri Dharmendra KansaraFor Respondent: Ms. Mahita Nair
Section 142Section 153DSection 250Section 68

section 80P\nwithout appreciating the facts of the case and hence, pray that impugned\ndisallowance is bad in law and ought to be deleted.\nThe appellants crave leave to add to, alter or amend the aforestated grounds of\nappeal.\n4. While the Revenue has raised the following grounds in its appeal for the\n assessment year

SHRI RENUKAMATA MULTI-STATE CO-OPERATIVE URBAN SOCIETY LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4(4), MUMBAI

ITA 1727/MUM/2023[2018-2019]Status: DisposedITAT Mumbai30 Jul 2024AY 2018-2019
For Appellant: Shri Dharmendra KansaraFor Respondent: Ms. Mahita Nair
Section 142Section 153DSection 250Section 68

section 80P\nwithout appreciating the facts of the case and hence, pray that impugned\ndisallowance is bad in law and ought to be deleted.\nThe appellants crave leave to add to, alter or amend the aforestated grounds of\nappeal.\"\n4. While the Revenue has raised the following grounds in its appeal for the\n assessment year

AVINISSERY SERVICE CO-OPERATIVE BANK LTD,THRISSUR vs. THE INCOME TAX OFFICER WARD 2(1),THRISSUR, THRISSUR

ITA 569/COCH/2025[2016-17]Status: DisposedITAT Cochin27 Oct 2025AY 2016-17
Section 143(3)Section 250Section 5Section 80Section 80P

68 taxmann.com 298/239 Taxman 417/384 ITR 490,\nwhere in a batch of appeals challenging assessments completed under\nsection 147 read with 143(3)/144 of the Income-tax Act, the High\nCourt, after considering section 80P

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. VILAPPIL SERVICE CO-OPERATIVE BANK LTD.,

Appeals are allowed as indicated above

ITA/142/2019HC Kerala01 Nov 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

Section 260ASection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

80P(2)(a)(i) and permissible deduction of interest income is limited to Co-operative Societies/Banks registered under Kerala Co-operative Societies Act under clause (d) of the Act and effect order on the above lines is made by the Assessing Officer. The questions are accordingly answered. ITA No.323/2019 [Assessment Year 2011-12] 13. The Principal Commissioner of Income

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. PEROORKADA SERVICE CO-OPERATIVE BANK LTD

Appeals are allowed as indicated above

ITA/5/2020HC Kerala01 Nov 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

Section 260ASection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

80P(2)(a)(i) and permissible deduction of interest income is limited to Co-operative Societies/Banks registered under Kerala Co-operative Societies Act under clause (d) of the Act and effect order on the above lines is made by the Assessing Officer. The questions are accordingly answered. ITA No.323/2019 [Assessment Year 2011-12] 13. The Principal Commissioner of Income

INCOME TAX OFFICER, WARD 4.1 , THANE, THANE vs. JEEVAN VIKAS NAGRI SAHAKARI PATPEDHI MARYADIT, MARYADT

In the result, the appeal of the assessee for AY 2017-18 and AY 2018-19 are allowed

ITA 2241/MUM/2024[2017]Status: DisposedITAT Mumbai02 Sept 2024

Bench: Ms Kavitha Rajagopal, Jm & Shri Ms Padmavathy S, Am

For Respondent: Shri Surendra Jain, Sr. DR
Section 69ASection 80PSection 80P(2)(c)Section 80P(2)(d)

section 80P(2)(d). Accordingly the AO reallocated the expenses based on the income percentage and accordingly recomputed the income from business at Rs.3,26,68

JEEVAN VIKAS NAGRI SAHAKARI PATPEDHI MARYADIT ,PALGHAR vs. ITO, CIR-4 , THANE

In the result, the appeal of the assessee for AY 2017-18 and AY 2018-19 are allowed

ITA 918/MUM/2024[2017-18]Status: DisposedITAT Mumbai02 Sept 2024AY 2017-18

Bench: Ms Kavitha Rajagopal, Jm & Shri Ms Padmavathy S, Am

For Respondent: Shri Surendra Jain, Sr. DR
Section 69ASection 80PSection 80P(2)(c)Section 80P(2)(d)

section 80P(2)(d). Accordingly the AO reallocated the expenses based on the income percentage and accordingly recomputed the income from business at Rs.3,26,68

EKTA SAHAKARI PATPEDHI MARYADIT,VIRAR vs. INCOME TAX OFFICER, ASSESSMENT UNIT, NEW DELHI

In the result, both the above appeals are allowed

ITA 105/MUM/2025[2018-19]Status: DisposedITAT Mumbai10 Mar 2025AY 2018-19
For Appellant: \nShri Bhupendra Shah, ARFor Respondent: \nShri Manish Ajudiya (Sr. DR)
Section 143Section 143(3)Section 234ASection 80P(2)(a)Section 80P(2)(d)

Section 80P(2)(a)(i) amounting to Rs.1,68,52,014/- thereby wrongly treating the Appellant a Cooperative Bank

VIDHARBHA KONKAN GRAMIN BANK ,NAGPUR vs. INCOME TAX OFFICER WARD 1(5) , NAGPUR

In the result, appeal filed by the assessee for A

ITA 8/NAG/2019[2015-2016]Status: DisposedITAT Nagpur28 Nov 2024AY 2015-2016

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri C. NareshFor Respondent: Shri Sandipkumar Salunke
Section 22Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 80P

68,07,020, as disallowance on account of deduction under section 36(1)(viii) of the Act and addition of ` 2,77,22,160 Vidarbha Konkan Gramin Bank A.Y. 2014–15 & 2015–16 on account of bad debts written–off under section 41(4) of the Act claimed by the assessee Bank. The assessee being not satisfied with

VIDHARBHA KONKAN GRAMIN BANK ,NAGPUR vs. INCOME TAX OFFICER WARD 1(5) , NAGPUR

In the result, appeal filed by the assessee for A

ITA 7/NAG/2019[2014-15]Status: DisposedITAT Nagpur28 Nov 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri C. NareshFor Respondent: Shri Sandipkumar Salunke
Section 22Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 80P

68,07,020, as disallowance on account of deduction under section 36(1)(viii) of the Act and addition of ` 2,77,22,160 Vidarbha Konkan Gramin Bank A.Y. 2014–15 & 2015–16 on account of bad debts written–off under section 41(4) of the Act claimed by the assessee Bank. The assessee being not satisfied with

INCOME TAX OFFICER, WARD-4(1), THANE, THANE vs. JEEVAN VIKAS NAGRI SAHAKARI PATPEDI MARYADIT, VASAI

In the result, the appeal of the assessee for AY 2017-18 and AY 2018-19 are\nallowed

ITA 1961/MUM/2024[2018-19]Status: DisposedITAT Mumbai02 Sept 2024AY 2018-19
Section 69ASection 80PSection 80P(2)(c)Section 80P(2)(d)

section 80P(2)(d).\nAccordingly the AO reallocated the expenses based on the income percentage and\naccordingly recomputed the income from business at Rs.3,26,68

DY. COMMISSIONER OF INCOME TAX, SATARA CIRCLE, SATARA, SATARA vs. SHRI SIDDHANATH NAGARI SAHAKARI PATSANSTHA MARYA DAHIWADI, TAL. MAN SATARA

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

ITA 1800/PUN/2025[2018-19]Status: DisposedITAT Pune18 Dec 2025AY 2018-19
For Appellant: \nShri R.C. DoshiFor Respondent: \nShri S. Sadananda Singh
Section 133(6)Section 143(3)Section 2(19)Section 80PSection 80P(2)(a)

68,141/- from its\ninvestments with Co-operative Banks. In the computation of total income\nsubmitted during course of scrutiny, the assessee claimed that it is a Co-\noperative Society and as such income of Rs.5,15,78,931/- from above-stated\ninterest receipts is deductible under section 80P

DY. COMMISSIONER OF INCOME TAX, SATARA CIRCLE, SATARA, SATARA vs. SHRI SIDDHANATH NAGARI SAHAKARI PATSANSTHA MARYA DAHIWADI, MAN,SATARA

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

ITA 1801/PUN/2025[2020-21]Status: DisposedITAT Pune18 Dec 2025AY 2020-21
For Appellant: \nDepartment by
Section 133(6)Section 143(3)Section 2(19)Section 80PSection 80P(2)(a)

68,141/- from its\ninvestments with Co-operative Banks. In the computation of total income\nsubmitted during course of scrutiny, the assessee claimed that it is a Co-\noperative Society and as such income of Rs.5,15,78,931/- from above-stated\ninterest receipts is deductible under section 80P

INCOME-TAX OFFICER, WARD-7(2)(1), BENGALURU, BENGALURU vs. M/S. BANGALORE CREDIT CO-OPERATIVE SOCIETY LIMITED, BENGALURU

In the result both the appeals of the Revenue as well as\nCos of the Assessee for the Asst

ITA 2347/BANG/2024[2018-19]Status: DisposedITAT Bangalore30 Jun 2025AY 2018-19
Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

section 80P of the Act would\nnot apply to the facts and circumstances of the case. In view of the\nabove, he prayed that the disallowance of assessee Society's claim\nof deduction of interest income earned from co-operative banks may\nbe restored.\n\n13. The ld. A.R. on the other hand in his written submissions,\nsubmitted

WEST CENTRAL RAILWAY EMPLOYEES COOPERATIVE CREDIT SOCIETY LTD.,KOTA vs. ITO, WARD-2(1), KOTA, KOTA

In the results, the appeal of the assessee in ITA no

ITA 1007/JPR/2025[2017-18]Status: DisposedITAT Jaipur10 Sept 2025AY 2017-18

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 143(3)Section 270ASection 80P

section 80P(2)(a)(i) at Para 6 of the order, analysing the expression ‘attributable to’ at Para 7 & 8 of the order and distinguishing the judgment of Supreme Court at Para 9 of the order, at Para 10 of the order held as under:- 10. In the instant case, the amount which was invested in banks to earn