Which cases are most cited on Section 80AC(ii)?

610 (Punjab & Haryana) (ii). Rajesh Kumar Jalan 286 ITR 274 (Gauhati HC) (iii).Fathima Bai v. ITO (32 DTR 243) — 29 citing judgments; 143(1)(a) (Coates v. DCIT (214 ITR 498) — 20 citing judgments; CIT v. Smt. A. E. Sarojini (295 ITR 270) — 4 citing judgments; CIT v. Udaipur Distillarv Co Ltd (No 1) (267 ITR 358) — 3 citing judgments.

How many judgments are there on Section 80AC(ii)?

BharatTax indexes 39 ITAT, High Court and Supreme Court judgments that turn on Section 80AC(ii) of the Income Tax Act, 1961.

Section 80AC(ii) of the Income Tax Act

The decision most relied on for Section 80AC(ii) is 610 (Punjab & Haryana) (ii). Rajesh Kumar Jalan 286 ITR 274 (Gauhati HC) (iii).Fathima Bai v. ITO (32 DTR 243), cited in 29 of the 39 judgments on BharatTax that turn on this section.

Leading authorities on Section 80AC(ii)

610 (Punjab & Haryana) (ii). Rajesh Kumar Jalan 286 ITR 274 (Gauhati HC) (iii).Fathima Bai v. ITO

32 DTR 243 · 2009 · High Court

citing judgments

Exemption under section 54 is allowable where the assessee purchased a new property before the extended due date of filing the return as per section 139(4). Section 139(4) is a proviso to section 139(1) providing an extension for filing returns.

143(1)(a) (Coates v. DCIT

214 ITR 498 · 1995 · High Court

citing judgments

A debatable issue cannot be decided under section 143(1)(a) of the Income-tax Act, as its scope is restricted to adjustments for prima facie mistakes and omissions apparent from the record.

CIT v. Smt. A. E. Sarojini

295 ITR 270 · 2007 · High Court

citing judgments

CIT v. Udaipur Distillarv Co Ltd (No 1)

267 ITR 358 · 2004 · High Court

citing judgments

Judgments on Section 80AC(ii)

Shree Damnagar Seva Sahkari Mandali Limited, at Damnagar, Dist. Amreli vs. The ADIT (CPC), Bangalore

Appeals are allowed

ITA 313/RJT/2022[2019-20]Status: DisposedITAT Rajkot10 Jan 2025AY 2019-20

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No. 312 /Rjt/2022 Assessment Year: (2019-20) (Hybrid Hearing) Shree Dhamel Seva Sahkari Vs. The Asstt. Director Of Mandali Ltd. Income Tax (Cpc) Amreli, Post Bag No. 2, Electronic Gujarat – 365220 City Post Office, Bangalore - 560500 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abkas8446E (Assessee) (Respondent)

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80ASection 80PSection 80P(2)

Shree Dhamel Seva Sahkari Mandli Limited, Dhamel vs. The Asstt. Director of Income Tax (CPC), Bangaluru

Appeals are allowed

ITA 312/RJT/2022[2019-20]Status: DisposedITAT Rajkot10 Jan 2025AY 2019-20

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80ASection 80PSection 80P(2)

Rani Laxmibai Mahila Gramin Bigar Sheti Sahakari Pat. Ltd., Jamner, Dist-Jalgaon vs. ITO Ward 1(4) Jalgaon, Jalgaon

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

ITA 1336/PUN/2024[2019-20]Status: DisposedITAT Pune09 Dec 2024AY 2019-20

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1336/Pun/2024 "नधा"रण वष" / Assessment Year : 2019-20

For Appellant: Shri Vinay V. KawdiaFor Respondent: Shri Arvind Desai

Section 139(1)Section 143(1)(a)Section 250Section 80ASection 80P

Malanadu Co-Operative Agriculture and Rural Developement Bank Ltd, Nedumangad vs. ITO, Ward-1 & Tps, Thodupuzha

Appeal is dismissed in above terms

ITA 195/COCH/2024[2017-2018]Status: DisposedITAT Cochin07 Nov 2024AY 2017-2018

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Premjith Nagendran, AdvocateFor Respondent: Smt.V.Swarnalatha, Sr.DR

Section 139(1)Section 144Section 80ASection 80A(5)Section 80P

Ramapuram North Aiswarya Pradayini Scb Ltd, Alappuzha vs. The ITO Ward 3, Alappuzha

In the result, the appeals filed by the appellant are allowed and the order(s) of the Kerala High Court and other authorities to the contrary are set aside

ITA 556/COCH/2023[2017-18]Status: DisposedITAT Cochin07 Nov 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhassessment Year 2017-18 Ramapuram North Aiswarya Pradayini Scb Ltd. Ramapuram North, The Income Tax Officer Vs. Keerikadu P.O., Alappuzha Ward - 3, Pin - 690508 Alappuzha Pan Aacar2023D (Appellant) (Respondent)

For Appellant: ------- None -------For Respondent: Smt. V. Swarnalatha, Sr. D.R

Section 139(1)Section 250Section 80ASection 80A(5)Section 80PSection 80P(2)(d)

Maniyur Panchayath Vanitha Sahakarana Sangam Ltd. No D 2896, Kozhikode vs. ITO, Ward -2(2), Kozhikode

Appeal is dismissed in above terms

ITA 87/COCH/2024[AY 2022-2023]Status: DisposedITAT Cochin23 Oct 2024

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhmaniyur Panchayath Vanitha The Income Tax Officer-2(2) Sahakarana Sangham Ltd. Aayakar Bhavan Maniyur P.O. Vs. Mananchira Payyoli 6736523 Kozhikode 673001 [Pan: Aafam0982K] (Appellant) (Respondent)

For Appellant: ------- None -------For Respondent: Smt. V. Swarnalatha, Sr. D.R

Section 139(1)Section 143(1)(a)Section 154Section 250Section 80ASection 80P

Cheeranchira Service Co-Operative Bank Limited, Kottayam vs. ITO, Ward 1& Tps, Thiruvalla

Appeal is dismissed in above terms

ITA 127/COCH/2024[2018-2019]Status: DisposedITAT Cochin23 Oct 2024AY 2018-2019

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhcheeranchira Scb Ltd., The Income Tax Officer, Cheeranchira P.O. Kottayam District, Ward-1 & Tps, Vs. Kerala – 686 106. Thiruvalla. [Pan: Aaaac2102J] Kerala. (Appellant) (Respondent)

For Appellant: Smt. Swathy, AdvocateFor Respondent: Dr. S. Pandian, CIT-DR

Section 139(1)Section 143(3)Section 249(4)(a)Section 80ASection 80P

The Electro Urban Urbay Co-Operative Credit Society Ltd., Kolkata vs. DCIT, CPC, Bangluru

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 701/KOL/2024[2021-22]Status: DisposedITAT Kolkata24 Jul 2024AY 2021-22

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 139Section 139(1)Section 143(1)Section 36(1)(va)Section 80ASection 80PSection 80P(1)Section 8o

M/S Sangam Souhard Credit Sahakari Limited, Bagalkot vs. DCIT, CPC, Bangalore

Appeals are ALLOWED

ITA 30/PAN/2023[2018-19]Status: DisposedITAT Panaji01 Sept 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 001/Pan/2023 निर्धारण वषा / Assessment Year : 2018-19 Shri Bhagyalaxmi Co-Operative Credit Society Ltd., Mallapur, Pg Main Rd., Ghataprabha, Karnataka-591306 Pan: Aaaas5624D . . . . . . . अपीलार्थी / Appellant बिधम / V/S Dy. Commissioner Of Income Tax, Cpc, Bengaluru . . . . . . . प्रत्यर्थी / Respondent & आयकर अपऩल सं. / Ita No. 030/Pan/2023 निर्धारण वषा / Assessment Year : 2018-19 M/S Sangam Souharda Credit Sahakari Ltd., A/P. Galgali, Taluka-Bilgi, Dist.-Bagalkot-587117 Pan: Aaeas3685G . . . . . . . अपीलार्थी / Appellant बिधम / V/S Dy. Commissioner Of Income Tax, Cpc, Bengaluru . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mr Sateesh Nadagouda For Ita No. 001& None For Ita No. 030 [‘Ld. Ar’] Revenue By : Mr N. Shrikanth [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 07/08/2023 घोषणा की तारीख / Date Of Pronouncement : 01/09/2023 आदेश / Order Per G. D. Padmahshali, Am; These Two Appeals Of Different Assessee Are Instituted U/S 253(1) Of Income-Tax Act, 1961 [‘The Act’ Hereafter] Against Respective Orders Passed U/S 250 Of The Act By National Faceless Appeal Centre, Delhi [‘Nfac’ Hereafter] For Assessment Year 2018-19 [‘Ay’ Hereinafter].

For Appellant: Mr Sateesh Nadagouda forFor Respondent: Mr N. Shrikanth [‘Ld. DR’]

Section 139(1)Section 143(1)Section 246(1)Section 250Section 253(1)Section 80ASection 80A(1)Section 80P

Shri Bhagyalaxmi Co-Operative Credit Society Limited, Mallapur vs. Deputy Commissioner of Income Tax, CPC, Bangaluru

Appeals are ALLOWED

ITA 1/PAN/2023[2018-19]Status: DisposedITAT Panaji01 Sept 2023AY 2018-19

For Appellant: Mr Sateesh Nadagouda forFor Respondent: Mr N. Shrikanth [‘Ld. DR’]

Section 139(1)Section 143(1)Section 246(1)Section 250Section 253(1)Section 80ASection 80A(1)Section 80P

Fishery Survey of India Employees Cooperative Credit and Thrift Society, Visakhapatnam vs. Income Tax Officer, Ward-1(1), Visakhapatnam

In the result, the grounds raised by the assessee are dismissed

ITA 23/VIZ/2023[2019-20]Status: DisposedITAT Visakhapatnam14 Jul 2023AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.23/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2019-20) Fishery Survey Of India Employees Vs. Income Tax Officer Cooperative Credit & Thrift Ward-1(1) Society Visakhapatnam Fishing Harbour Complex Beach Road, Visakhapatnam [Pan : Aafat3533M] अपीलधथी की ओर से/ Appellant By : Shri C Subrahmanyam, Ar प्रत्यधथी की ओर से / Respondent By : Shri O.N.Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 27.04.2023 घोर्णध की तधरीख/Date Of Pronouncement : 14.07.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals) [Cit(A)], National Faceless Appeal Centre (Nfac), Delhi In Din & Order No.Itba/Nfac/S/250/2022-23/1048861637(1) Dated 17.01.2023 For The Assessment Year (A.Y.) 2019-20, Arising Out Of The Order Passed U/S 143(1) Of The Income Tax Act, 1961 (In Short ‘Act’) Dated 24.12.2020. 2. Brief Facts Of The Case Are That The Assessee, A Society Registered Under The Co-Operative Society Act Had Filed It’S Return Of Income On 2

For Appellant: Shri C Subrahmanyam, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR

Section 139(1)Section 139(4)Section 143(1)Section 154Section 250Section 80P

Chennai District Coop Union Limited, Chennai vs. ITO, Che-W-(116)(1), Chennai

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 81/CHNY/2023[2019-20]Status: DisposedITAT Chennai31 Mar 2023AY 2019-20

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 81/Chny/2023 िनधा"रण वष" / Assessment Year: 2019-20

For Appellant: Shri. N. Arjunraj CA for Shri. S. Sridhar, AdvocateFor Respondent: Shri. P. Sajit Kumar, JCIT

Section 143(1)Section 143(1)(v)Section 80ASection 80PSection 80P(2)(d)

Muhamma Service Cooperative Bank Limited No 1670, Alappuzha vs. The ITO, Alappuzha

Appeal is dismissed in above terms

ITA 264/COCH/2021[2018-19]Status: DisposedITAT Cochin19 Dec 2022AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalmuhamma Service Co-Op. The Income Tax Officer, Wd -2 Bank Ltd. Alappuzha Vs. Muhamma, Cherthala Alappuzha 688525 Pan –Aacam1602K Appellant Respondent

For Appellant: Shri Kabil Chandran, AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 139(1)Section 143(1)Section 80ASection 80P