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858 results for “section 68”+ Section 80P(2)(d)clear

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Cochin134Bangalore130Pune114Mumbai101Panaji68Delhi60Chennai43Visakhapatnam33Jaipur26Ahmedabad24Kolkata23Hyderabad21Rajkot13Nagpur11Surat10Chandigarh10Lucknow7Karnataka7Jodhpur4Kerala4Amritsar3Indore3Jabalpur3Cuttack2Raipur2SC1Orissa1

Key Topics

Section 80P135Section 80P(2)(a)113Section 80P(2)(d)80Deduction73Section 143(3)62Addition to Income53Section 6852Section 26342Disallowance41Section 80

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)

d) of the Act without prejudice to eligibility of deduction u/s 80P(2)(a)(i) of the Act. 13.5 In view of the above detailed discussion, we hereby set aside the findings of the learned CIT(A) and direct the AO to delete the disallowance of deduction under section 80P(2)(a)(i) of the Act on the interest

Showing 1–20 of 858 · Page 1 of 43

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31
Section 25027
Exemption23

MINISTRY OF COMMUNICATIONS EMPLOYEES CO-OPERATIVE HOUSING SOCIETY LIMITED ,BANGALORE vs. PR. COMMISSIONER OF INCOME TAX, BENGALURU-1, BENGALURU

In the result, the appeal of the assessee is hereby dismissed

ITA 1120/BANG/2025[2020-21]Status: DisposedITAT Bangalore28 Jan 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2020-21

For Appellant: Shri Aprameya, AdvocateFor Respondent: Shri Subramanian, JCIT
Section 143(3)Section 144BSection 263Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The present appeal has been instituted by the assessee challenging the order of the Ld. PCIT passed u/s 263 of the Act dt. 18.03.2025 whereby the assessment order framed under section 143(3) read with section 144B of the Act dated 21.09.2022 was set aside to make a fresh assessment

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 of the Act. The Ld. AO held\nthat section

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 of the Act. The Ld. AO held\nthat section

SHREE MAHILA CREDIT SOUHARD SAHAKARI SANGH NIYAMIT,BELAGAVI vs. ITO WARD 1 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 117/PAN/2024[2018-19]Status: DisposedITAT Panaji28 Nov 2025AY 2018-19

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

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society

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

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society

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

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

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society

AKSHAYA CO-OPERATIVE CREDIT SOCIETY LIMITED,KARWAR vs. INCOME TAX OFFICER, WARD - 1(1), 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 158/PAN/2023[2014-15]Status: DisposedITAT Panaji28 Nov 2025AY 2014-15

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

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society

AKSHAYA CO-OPERATIVE CREDIT SOCIETY LIMITED,KARWAR vs. INCOME TAX OFFICER, WARD - 1(1), 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 161/PAN/2023[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

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

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society

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

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society

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

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society

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

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society

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

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society

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

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society

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

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society

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

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society

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

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

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society

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

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society

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

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society

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

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

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society