Section 80P(2)(c)(ii) of the Income Tax Act

38 judgments on BharatTax turn on Section 80P(2)(c)(ii).

Judgments on Section 80P(2)(c)(ii)

PRIMARY COOPERATIVE AGRICULTURE RURAL DEVELOPMENT BANK LIMITED ,CHIKMAGALUR vs. INCOME TAX OFFICER, WARD-2, CHIKMAGALUR

In the result, the Appeal of the Assessee is allowed

ITA 1843/BANG/2025[2017-18]Status: DisposedITAT Bangalore09 Feb 2026AY 2017-18

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2017-18 M/S. Primary Cooperative Agriculture Rural Development Bank Limited, The Income Tax Officer, D. No. 22, Sharadha Nagar, Ward-2, Vs. Sringeri, Chikmagalur District, Chikmagalur. Karnataka – 577 139. Pan: Aacap9326R Appellant Respondent

For Appellant: Shri Prasanna Shenoy, CA
Section 143(3)Section 4Section 5BSection 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(4)Section 80P(4)(b)

MAHATMA PHULE GRAMIN BIGARSHETI SAHAKAR PAT SANSTHA LTD,KOLHAPUR vs. PCIT-1, PUNE, PUNE

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

ITA 1049/PUN/2025[2018-19]Status: DisposedITAT Pune09 Jan 2026AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19 Mahatma Phule Gramin Bigarsheti Pcit-1, Pune Sahakar Pat Sanstha Vs. A/P Hattiwade, Ajara, Kolhapur – 416505 Pan: Aaaam2608K (Appellant) (Respondent) Assessee By : None (Written Submission Filed) Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 09-12-2025 Date Of Pronouncement : 09-01-2026 O R D E R

For Appellant: None (written submission filed)For Respondent: Shri Amol Khairnar, CIT-DR
Section 139(1)Section 139(4)Section 147Section 148Section 263Section 80ASection 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

VATSALYA B WING CO OPERATIVE SOCIETY LIMITED ,MUMBAI vs. ITO WARD 20(3)(1), MUMBAI

Appeals are allowed and Ground No

ITA 6574/MUM/2025[2015-16]Status: DisposedITAT Mumbai05 Jan 2026AY 2015-16

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Vijay JoshiFor Respondent: Shri Leyaqat Ali Aafaqui
Section 143(1)Section 80PSection 80P(2)(c)Section 80P(2)(d)

VATSALYA B WING CO-OPERATIVE HOUSING SOCIETY LTD,MUMBAI vs. INCOME TAX OFFICER - WARD 20(3)(1), MUMBAI

Appeals are allowed and Ground No

ITA 5738/MUM/2025[2014-15]Status: DisposedITAT Mumbai05 Jan 2026AY 2014-15

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Vijay JoshiFor Respondent: Shri Leyaqat Ali Aafaqui
Section 143(1)Section 80PSection 80P(2)(c)Section 80P(2)(d)

VATSALYA B WING CO-OPERATIVE HOUSING SOCIETY LTD,MUMBAI vs. INCOME TAX OFFICER - WARD 20(3)(1), MUMBAI

Appeals are allowed and Ground No

ITA 5737/MUM/2025[2013-14]Status: DisposedITAT Mumbai05 Jan 2026AY 2013-14

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Vijay JoshiFor Respondent: Shri Leyaqat Ali Aafaqui
Section 143(1)Section 80PSection 80P(2)(c)Section 80P(2)(d)

VATSALYA B WING CO-OPERATIVE HOUSING SOCIETY LTD,MUMBAI vs. INCOME TAX OFFICER - WARD 20(3)(1), MUMBAI

Appeals are allowed and Ground No

ITA 5736/MUM/2025[2011-12]Status: DisposedITAT Mumbai05 Jan 2026AY 2011-12

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Vijay JoshiFor Respondent: Shri Leyaqat Ali Aafaqui
Section 143(1)Section 80PSection 80P(2)(c)Section 80P(2)(d)

RIDDHI SIDDHI MAHILA NAGARI CO-OP CREDIT SOCIETY LTD, KARAD,KARAD vs. CIT (APPEALS), DELHI

ITA 2216/PUN/2025[2019-20]Status: DisposedITAT Pune19 Nov 2025AY 2019-20

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2216/Pun/2025 िनधा"रण वष" / Assessment Year : 2019-20 Riddhi Siddhi Mahila Nagari Vs. Assessment Unit, Co-Op. Credit Society Ltd., Income Tax Department. Palkar House, 157, Guruwar Peth, Shri Vitthal Chouk, Karad- 415110. Pan : Aacar0958D Appellant Respondent Assessee By : Shri Vijaykumar N. Kashirsagar Revenue By : Shri Vinod Pawar (Virtual) Date Of Hearing : 28.10.2025 Date Of Pronouncement : 19.11.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 28.08.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2019-20. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Primary Credit Co-Operative Society Engaged In The Business Of Providing Credit Facilities To Its Members & Also In Accepting Deposits From Them. On The Basis Of Information That The Assessee Has Made One Time Deposit Of Rs.5,95,522/- & Tds Of More Than Rs.7,72,686/-

For Appellant: Shri Vijaykumar N. KashirsagarFor Respondent: Shri Vinod Pawar (Virtual)
Section 139(1)Section 142(1)Section 147Section 148Section 194ASection 80ASection 80P(2)(c)Section 80P(2)(d)

THE SANGLI SALARY EARNERS CO OP SOCIETY LTD,SANGLI vs. INCOME TAX OFFICER WARD 3 SANGLI, SANGLI

In the result, appeal of the assessee is allowed

ITA 2254/PUN/2025[2020-21]Status: DisposedITAT Pune17 Nov 2025AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2254/Pun/2025 निर्धारण वषा / Assessment Year: 2020-21 The Sangli Salary Earners Co V The Income Tax Officer, Op Society Ltd., S. Ward-3, Sangli. 1104 B, Harbhat Road, Main City, Sangli – 416416 Pan: Aaaat0980D Appellant/ Assessee Respondent / Revenue Assessee By Shri Amit Sudhir Shintre(Virtual) Revenue By Smt. Saumya Pandey Jain-Addl.Cit Date Of Hearing 17/11/2025 Date Of Pronouncement 17/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2020-21, Dated 27.08.2025 Emanating From Assessment Order U/S.143(3) Read With Section 143(3) R.W.S 144B Of The Income Tax Act, 1961 Dated 26.09.2022. The Assessee Has Raised Following Grounds Of Appeal : “1. Deduction U/S 80P(2)(A)(I) Relying On The Decision Of Totgars Co-

Section 143(3)Section 250Section 57Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)Section 80P(4)

DINDOSHI ONKAR CO-OPERATIVE HOUSING SOCIETY LIMITED,MUMBAI vs. INCOME TAX OFFICER, WARD 41(3)(1), MUMBAI

In the result, both the appeals are under consideration are allowed on the same terms noted above

ITA 5179/MUM/2025[2014-15]Status: DisposedITAT Mumbai30 Oct 2025AY 2014-15

Bench: Shri Narender Kumar Choudhryassessment Year: 2014-15 & Assessment Year: 2015-16 Dinodoshi Onkar Co- Centralised Processing Operative Housing Society Centre/Income Tax Limited Officer, Ward 41(3)(1), Building No. 17, Dindoshi Onkar Mumbai Vs. Co-Operative Housing Society Kautilya Bhavan, Bandra Limited, Gen. A.K. Vaidya Marg, Kurla Complex (East), Shivdham, Malad (East), Mumbai – 400051. Mumbai- 400097 Pan: Aaaad2593A (Appellant) (Respondent) Present For: Assessee By : Shri Rajesh Athavale Revenue By : Shri Praveen K. Srivastav, Ld. Sr.D.R. Date Of Hearing : 09.10.2025 Date Of Pronouncement : 30.10.2025 O R D E R Per : Narender Kumar Choudhry: These Appeals Have Been Preferred By The Assessee Against The Order Dated 24.06.2025, Impugned Herein, Passed By The National Faceless Appeal Center (Nfac)/ Ld. Additional Joint Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Ys. 2014-15 & 2015-16. 2. Both The Appeals Are Having Involved Identical Facts & Issue, Therefore, For The Sake Of Brevity, The Same Were Heard Together Dindoshi Onkar Co-Operative Housing Society Limited & Are Being Disposed Of By This Composite Order, By Taking Into Consideration The Ita No. 5179/M/2025 (A.Y. 2014-15) As The Lead Case & Result Of The Same Should Be Applicable Mutatis Mutandis To Both The Appeals Under Consideration.

For Appellant: Shri Rajesh AthavaleFor Respondent: Shri Praveen K. Srivastav, Ld. Sr.D.R
Section 143(1)Section 2(19)Section 250Section 80PSection 80P(1)Section 80P(2)(d)

GOVERNMENT PRINTING PRESS EMPLOYEE CREDIT CO-OPERATIVE SOCIETY LTD,PUNE vs. ITO, WARD 7(1), PUNE, PUNE

In the result, appeal of the Assessee is allowed

ITA 793/PUN/2025[2019-2020]Status: DisposedITAT Pune30 Sept 2025AY 2019-2020

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.793/Pun/2025 निर्धारण वषा / Assessment Year: 2019-20 Government Printing Press V The Income Tax Officer, Employee Credit Co-Operative S Ward-7(1), Pune. Society Limited, Yerawadakaragruh, Airport Road, Yerawada, Pune – 411006. Pan: Aabag2986P Appellant/ Assessee Respondent / Revenue Assessee By Mr.Sarvesh Khandelwal Revenue By Shri Ramnath P Murkunde Date Of Hearing 16/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Additional/Joint Commissioner Of Income Tax(Appeal)-2, Visakhapatnamunder Section 250 Of The Income Tax Act, 1961 Dated 30.01.2025 Emanating From The Assessment Order Passed Under Section 143(1) Of The Act, Dated 02.12.2020 For Ay 2019-20.The Assessee Has Raised The Following Grounds Of Appeal :

Section 139(1)Section 143(1)Section 250Section 80(2)(f)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(b)Section 80P(2)(c)Section 80P(2)(d)

BHAGDESHWAR NAGARI SAHAKARI PATSANSTHA MARYADIT,PUNE vs. ITO WARD 10(1), PUNE

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

ITA 1613/PUN/2025[2018-19]Status: DisposedITAT Pune25 Sept 2025AY 2018-19

Bench: Shri R. K. Pandaassessment Year : 2018-19

For Appellant: Shri Sanjay SuryavanshiFor Respondent: Ms. Sailee Dhole, JCIT
Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

ITO-23.2.1, MUMBAI, MUMBAI vs. MIG CO-OP. HOUSING SOCIETY GROUP II LIMITED , MUMBAI

ITA 4576/MUM/2025[2017-18]Status: DisposedITAT Mumbai04 Sept 2025AY 2017-18

Bench: Shri Sandeep Singh Karhailshri Girish Agrawalincome Tax Officer, Ward – 23(2)(1) Room No.512, 5Th Floor, Piramal Chambers, Lalbaug, ............... Appellant Mumbai - 400012 V/S Mig Co – Op Housing Society Group Ii Ltd., B-32, Kalpataru Sparkle, Mig Colony, ……………… Respondent Gandhi Nagar, Bandra East, Mumbai - 400051 Pan : Aaaam8129P Assessee By : Shri Yogesh Thar Shri Surajsingh Devda Revenue By : Shri Surendra Mohan, Sr.Dr

For Appellant: Shri Yogesh TharFor Respondent: Shri Surendra Mohan, Sr.DR
Section 142(1)Section 143(2)Section 250Section 80PSection 80P(2)Section 80P(2)(d)

SUBHASH SAMUDAYAK SAHAKARI SHETKI SANGH LTD.,PUNE vs. ITO WARD 14(5), PUNE, PUNE

In the result, ITA No.160/PUN/2025 is allowed and ITA

ITA 181/PUN/2025[2018-19]Status: DisposedITAT Pune19 Aug 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Deepa KhareFor Respondent: Shri Amit Bobde
Section 143(3)Section 250Section 263Section 270ASection 80P

PUNNAYURKULAM SERVICE CO OPERATIVE BANK LTD NO P 417,PUNNAYURKULAM vs. INCOME TAX OFFICER,WARD 1& TPS, GURUVAYUR

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

ITA 498/COCH/2025[2020-2021]Status: DisposedITAT Cochin13 Aug 2025AY 2020-2021

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2020-21 Punnayurkulam Service Co-Op. .......... Appellant Bank Ltd No. P 417, Punnayurkulam, Thrissur. [Pan: Aacap 6129 J] Vs. Income Tax Officer .......... Respondent Ward-1 & Tps, Guruvayur. Appellant By: Shri Ramdas M, Ca Respondent By: Smt. Leena Lal, Sr. Dr Date Of Hearing: 08.08.2025 Date Of Pronouncement: 13.08.2025

For Appellant: Shri Ramdas M, CAFor Respondent: Smt. Leena Lal, Sr. DR
Section 63Section 64Section 80PSection 80P(2)(a)Section 80P(2)(d)

AYYANTHOLE PANCHAYATH SERVICE COOPERATIVE BANK LIMITED 471,KARIYATTUKARA vs. INCOME TAX OFFICER WARD 2(1), THRISSUR

In the result, the appeals filed by the assessee stand allowed

ITA 208/COCH/2025[2017-18]Status: DisposedITAT Cochin12 Aug 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(4)

C-2573 DHAMALERIMUTHUR PACCS LTD.,TIRUPATTUR vs. ITO, WARD-1, VELLORE

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

ITA 1035/CHNY/2025[2020-21]Status: DisposedITAT Chennai17 Jul 2025AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.1035/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 C-2573 Dhamalerimuthur Paccs Ltd., Vs. The Income Tax Officer, 188/2, Dhamalerimuthur, Ward 1, Tirupattur, 635 853. Vellore. [Pan:Aabad1030D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Jainendar, C.A. ""थ" की ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 01.07.2025 घोषणा की तारीख /Date Of Pronouncement : 17.07.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 18.03.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2020-21. 2. The Assessee Raised 9 Grounds Of Appeal Amongst Which, The Only Issue Emanates For Our Consideration As To Whether The Ld. Cit(A) Is Justified In Confirming The Addition Made By The Assessing Officer Under 2

For Appellant: Shri Jainendar, C.AFor Respondent: Ms. R. Anita, Addl. CIT
Section 142(1)Section 143(2)Section 68Section 80P(2)(c)

THE JASSOMAZARA COOP MULTIPUPOSE SOCIETY LIMITED,NAWANSAHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

In the result, all the four appeal of the assessee are allowed for statistical purpose

ITA 516/ASR/2024[2020-21]Status: DisposedITAT Amritsar30 Jun 2025AY 2020-21

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. Nos. 513 To 516/Asr/2024 Assessment Years: 2013-14, 2017-18, 2018-19 & 2020-21

Section 147Section 148Section 250Section 80Section 80PSection 80P(2)(a)

THE JASSOMAZARA COOP MULTIPUPOSE SOCIETY LIMITED,NAWANSHAHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

In the result, all the four appeal of the assessee are allowed for statistical purpose

ITA 515/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Jun 2025AY 2018-19

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. Nos. 513 To 516/Asr/2024 Assessment Years: 2013-14, 2017-18, 2018-19 & 2020-21

Section 147Section 148Section 250Section 80Section 80PSection 80P(2)(a)

THE JASSOMAZARA COOP MULTIPUPOSE SOCIETY LIMITED,NAWANSHAHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

In the result, all the four appeal of the assessee are allowed for statistical purpose

ITA 514/ASR/2024[2017-18]Status: DisposedITAT Amritsar30 Jun 2025AY 2017-18

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. Nos. 513 To 516/Asr/2024 Assessment Years: 2013-14, 2017-18, 2018-19 & 2020-21

Section 147Section 148Section 250Section 80Section 80PSection 80P(2)(a)

THE JASSOMAZARA COOP MULTIPUPOSE SOCIETY LIMITED,NAWANSHAHR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

In the result, all the four appeal of the assessee are allowed for statistical purpose

ITA 513/ASR/2024[2013-14]Status: DisposedITAT Amritsar30 Jun 2025AY 2013-14

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. Nos. 513 To 516/Asr/2024 Assessment Years: 2013-14, 2017-18, 2018-19 & 2020-21

Section 147Section 148Section 250Section 80Section 80PSection 80P(2)(a)

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