Section 80P(2)(d) of the Income Tax Act

Income-tax Act, 2025: s.149

Section 80P(2)(d) falls under section 80P of the Income-tax Act, 1961, which corresponds to section 149 (Deduction in respect of income of co-operative societies) of the Income-tax Act, 2025.

Read section 149 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 80P(2)(d) is CIT v. Vegetable Products Ltd. (88 ITR 192), cited in 2,664 of the 2,440 judgments on BharatTax that turn on this section.

Leading authorities on Section 80P(2)(d)

CIT v. Vegetable Products Ltd.
88 ITR 192 · 1973 · Supreme Court
2,664
citing judgments

When two equally plausible interpretations of a taxing provision are possible, or when conflicting views exist from non-jurisdictional High Courts, the interpretation that favors the assessee must be adopted.

Totgars Co-operative Sale Society Ltd. v. ITO
322 ITR 283 · 2010 · Supreme Court
1,283
citing judgments

The interest income earned by a cooperative society from investing its surplus funds in fixed deposits with banks is not "derived from" its eligible business activities and is taxable as "income from other sources" under Section 56, thus not qualifying for deduction under Section 80P.

Pr. CIT v. Totagars
395 ITR 611 · 2017 · High Court
1,074
citing judgments

Interest income earned by a cooperative society from surplus deposits or investments held with a cooperative bank is not eligible for deduction under Section 80P(2)(d) of the Act.

Mavilayi Service Co-operative Bank Ltd. v. CIT
431 ITR 1 · 2021 · Supreme Court
999
citing judgments

Section 80P(4) serves as a proviso to Section 80P(1) and (2), excluding only cooperative banks that are cooperative societies and possess an RBI license for banking business. Its purpose is to exclude cooperative banks operating like commercial banks that lend money to the public.

State Bank Of India v. CIT
389 ITR 578 · 2016 · High Court
817
citing judgments

Income arising from a cooperative society's surplus funds invested in short-term deposits and securities is not attributable to the society's core activities and, therefore, is not eligible for exemption under Section 80P(2)(a)(i) of the Income-tax Act.

Pr. Commissioner of Income Tax and Anr. v. Totagars Cooperative Sale Society
392 ITR 74 · 2017 · High Court
762
citing judgments

Interest income earned by a cooperative society from its investments or surplus deposits with a cooperative bank is eligible for deduction under Section 80P(2)(d) of the Income-tax Act, 1961.

CIT v. Ponni Sugars & Chemicals Ltd.
306 ITR 392 · 2008 · Supreme Court
577
citing judgments

The "Purpose Test" determines whether an incentive or subsidy is a capital or revenue receipt for income tax purposes. If the incentive's purpose is to enable an assessee to set up a new industry or make investments in capital assets, it is a capital receipt and not taxable.

Subramanian and Anr. v. Siemens India Ltd. and Anr.
156 ITR 11 · 1985 · High Court
541
citing judgments

When there is a conflict between the decisions of non-jurisdictional High Courts, the view that favors the assessee should be preferred.

Tumkur Merchants Souharda Credit Cooperative Ltd. v. ITO
230 Taxmann 309 · 2015 · High Court
527
citing judgments

A cooperative society is eligible for deduction under Section 80P(2)(a)(i) if it is engaged in cooperative activities. It also clarifies the allowability of deduction under Section 80P(2)(d) for interest income received from investments made in cooperative banks, after duly considering the Supreme Court's decision in Totgars Co-operative Sale Society Ltd.

Citizen Co-operative Society Ltd. v. ACIT
397 ITR 1 · 2017 · Supreme Court
499
citing judgments

A co-operative credit society engaged in banking business with the general public, accepting deposits from non-members and advancing loans to non-members, is treated as a co-operative bank. Such a society falls under the exclusionary clause of Section 80P(4) and is not eligible for deduction under Section 80P(2)(a)(i).

Judgments on Section 80P(2)(d)

Rohit Chambers Premises Coop Society Limited, Mumbai vs. Assessing Officer, Mumbai

In the result, appeal filed by the Assessee stands allowed

ITA 5812/MUM/2025[2018-19]Status: DisposedITAT Mumbai28 Nov 2025AY 2018-19

Bench: Shri Narender Kumar Choudhryassessment Year: 2018-19 M/S. Rohit Chambers Premises Assessing Officer, Coop Society Limited, Ward 26(1)(1), Janmabhoomi Marg, Kautilya Bhavan, G Block Vs. Horniman Circle, Fort, Mumbai Bkc, Bandra Kurla – 400001. Complex, Bandra (E), Pan – Aaaar44550K. Mumbai 400051. (Appellant) (Respondent) Present For: Assessee By : Shri Satish Mody, Ld. Ca Revenue By : Shri Praveen K. Srivastava, Ld. Sr. D.R. Date Of Hearing : 20.11.2025 Date Of Pronouncement : 28.11.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 16.03.2021, Impugned Herein, Passed By The National Faceless Appeal Centre (Nfac)/Ld. 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.Y. 2018-19. 2. In This Case, The Assessee By Filing Its Return Of Income On Dated 19.09.2018 Had Declared Gross Total Income Of Rs.26,69,680/- Under The Head Income From The Other Sources & Claimed The Same As Exempt Under Section 80P(2)(D) Of The Act.

For Appellant: Shri Satish Mody, Ld. CAFor Respondent: Shri Praveen K. Srivastava, Ld. Sr. D.R
Section 119Section 139Section 2(19)Section 250Section 80Section 80PSection 80P(1)Section 80P(2)(d)

Vihan Vibhag Credit Co-Operative Society Ltd., Surat vs. ITO, Ward 2(2)(5), Surat

In the result, the appeal of the assessee is allowed

ITA 707/SRT/2025[2017-18]Status: DisposedITAT Surat27 Nov 2025AY 2017-18

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.707/Srt/2025 Assessment Year: (2017-18) (Hybrid Hearing) Vihan Vibhag Credit Co-Operative Vs. Ito, Society Ltd., Ward – 2(2)(5), At & Po: Vihan, Tal – Kamrej, Surat Tapi – 394320, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabav5113F (Appellant) (Respondent) Appellant By Shri Akshay M. Modi, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 17/11/2025 Date Of Pronouncement 27/11/2025

Section 143(2)Section 143(3)Section 250Section 253(3)Section 271(1)(c)Section 80PSection 80P(2)(d)

Shree Raj Crystal Co Op Housing Society Ltd, Mumbai vs. ITO Waqrd 42(1)(5), Mumbai

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

ITA 5769/MUM/2025[2021-22]Status: DisposedITAT Mumbai27 Nov 2025AY 2021-22

Bench: Shri Narender Kumar Choudhry, Jm Shree Raj Crystal Co-Op. Asst. Director Of Income Housing Society Ltd. Tax, Cpc, Bengaluru Royal Complex, Chandawarkar Vs. Road & Eksar Road Junction, Borivali West, Mumbai 400091. Pan/Gir No. Aaas7159K (Appellant) : (Respondent) Assessee By : Shri Bhavesh Gala/Devang Divech Respondent By : Shri Praveen K. Srivastav, Sr. Dr Date Of Hearing : 19.11.2025 Date Of Pronouncement : 27.11.2025 O R D E R Per Narender Kumar Choudhry, J M:

For Appellant: Shri Bhavesh Gala/DevangFor Respondent: Shri Praveen K. Srivastav, SR
Section 143(1)Section 2(19)Section 250Section 70Section 80PSection 80P(1)Section 80P(2)(d)

Agriculture Colleage Farm Co-Operative Credit Society Ltd, Pune vs. ITO Ward-2(1), Pune

ITA 1698/PUN/2025[2017-18]Status: DisposedITAT Pune26 Nov 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1696 & 1698/Pun/2025 िनधा"रण वष" / Assessment Years : 2020-21 & 2017-18 Agriculture College Farm Co- Vs. Ito, Ward-2(1), Pune. Operative Credit Society Ltd., Agricultural College Pune, Shivajinagar, Pune- 411005. Pan : Aadaa3783A Appellant Respondent Assessee By : Shri C. V. Deshpande Revenue By : Smt. N. C. Shilpa Date Of Hearing 19.11.2025 : Date Of Pronouncement 26.11.2025 : आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 22.05.2025 & 06.06.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Years 2017-18 & 2020-21 Respectively. 2. Since Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order.

For Appellant: Shri C. V. DeshpandeFor Respondent: Smt. N. C. Shilpa
Section 142(1)Section 143(3)Section 263Section 80P(2)(d)

Agriculture Colleage Farm Co-Operative Credit Society Ltd, Pune vs. ITO Ward-2(1), Pune

ITA 1696/PUN/2025[2020-21]Status: DisposedITAT Pune26 Nov 2025AY 2020-21

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1696 & 1698/Pun/2025 िनधा"रण वष" / Assessment Years : 2020-21 & 2017-18 Agriculture College Farm Co- Vs. Ito, Ward-2(1), Pune. Operative Credit Society Ltd., Agricultural College Pune, Shivajinagar, Pune- 411005. Pan : Aadaa3783A Appellant Respondent Assessee By : Shri C. V. Deshpande Revenue By : Smt. N. C. Shilpa Date Of Hearing 19.11.2025 : Date Of Pronouncement 26.11.2025 : आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 22.05.2025 & 06.06.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Years 2017-18 & 2020-21 Respectively. 2. Since Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order.

For Appellant: Shri C. V. DeshpandeFor Respondent: Smt. N. C. Shilpa
Section 142(1)Section 143(3)Section 263Section 80P(2)(d)

Bodipatti Primary Agriculture Co Operative Credit Society, Tirupur vs. The Income Tax Officer, Ward 2(4), Tirupur

ITA 2599/CHNY/2025[2019-20]Status: DisposedITAT Chennai26 Nov 2025AY 2019-20

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2599/Chny/2025 निर्धारण वर्ष/Assessment Year: 2019-20

Puthiyakavu Service Cooperative Bank Ltd, Kollam vs. ITO, Ward-2, Alappuzha

In the result, all three appeals of the assessee are allowed

ITA 790/COCH/2025[2022-23]Status: DisposedITAT Cochin25 Nov 2025AY 2022-23

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Rajakanan, AdvFor Respondent: Smt. Leena Lal, Snr AR
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

Puthiyakavu Service Cooperative Bank Ltd, Kollam vs. ITO, Ward-2, Alappuzha

In the result, all three appeals of the assessee are allowed

ITA 789/COCH/2025[2020-21]Status: DisposedITAT Cochin25 Nov 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Rajakanan, AdvFor Respondent: Smt. Leena Lal, Snr AR
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

Puthiyakavu Service Cooperative Bank Ltd, Kollam vs. ITO, Ward-2, Alappuzha

In the result, all three appeals of the assessee are allowed

ITA 788/COCH/2025[2018-19]Status: DisposedITAT Cochin25 Nov 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Rajakanan, AdvFor Respondent: Smt. Leena Lal, Snr AR
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

Ahmednagar Zilla Gramsevakanchi Sahakar Patsanstha Maryadit, Ahilyanagar vs. PCIT, Pune-1, Pune

In the result, the appeal of the assessee is allowed

ITA 1301/PUN/2025[2020-21]Status: DisposedITAT Pune25 Nov 2025AY 2020-21

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1301/Pun/2025 निर्धारण वर्ष / Assessment Year : 2020-21 Ahmednagar Zilla Gramsevakanchi Sahakari Patsanstha Maryadit, 1, Opp. Sardar Patel Karyala, Behind Vs. Ketkar Hospital, Ahilyanagar-414001 The Pr. Cit, Pune-1 Pan : Aaaaa6582G अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Department By : Date Of Hearing : Date Of Pronouncement : Shri Prasad S Bhandari Shri Amol Khairnar 11-09-2025 25-11-2025 आदेश / Order Per Astha Chandra, Jm : The Appeal Filed By The Assessee Is Directed Against The Order Dated 22.03.2025 Of The Ld. Principal Commissioner Of Income Tax, Pune-1 (“Pcit)” Passed U/S 263 Of The Income Tax Act, 1961 (The “Act”) Pertaining To Assessment Year (“Ay”) 2020-21. 2. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & In The Prevailing Circumstances Of The Case, Respected Pcit Pune -1 Erred Passing The Impugned Revision Order Under Section 263 Without Appreciating The Fact That Interest On The Deposits Made By A Co-Operative Society With The Co-For Operative Bank Is Eligible Deduction Under Section 80P Of The Act. Hence, The Impugned Order Under Section 263 May Please Be Squashed. 2. On The Facts & In The Prevailing Circumstances Of The Case, Respected Pcit Pune 1 Erred Passing The Impugned Revision Order Under Section 263 Without Appreciating The Submission Made By The Assessee Society & The Judgments Of Hon'Ble Jurisdictional Pune

For Appellant: Department byFor Respondent: Date of hearing
Section 143(2)Section 143(3)Section 263Section 56Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

Infinity Towers Co Op Hsg Soc Ltd, Mumbai vs. ITO 22(1)(1), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 3557/MUM/2025[2022-23]Status: DisposedITAT Mumbai25 Nov 2025AY 2022-23

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Ms. Neelam Jadhav a/wFor Respondent: Shri Bhagirath Ramawat, (SR.DR.)
Section 139(1)Section 143(1)Section 250Section 80PSection 80P(2)(d)Section 80P(4)

Infinity Towers Co Operative Housing Society Limited, Mumbai vs. ITO 22(1)(1), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 3556/MUM/2025[2021-22]Status: DisposedITAT Mumbai25 Nov 2025AY 2021-22

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Ms. Neelam Jadhav a/wFor Respondent: Shri Bhagirath Ramawat, (SR.DR.)
Section 139(1)Section 143(1)Section 250Section 80PSection 80P(2)(d)Section 80P(4)

Infinity Towers Co Operative Housing Society Limited, Mumbai vs. ITO -22(1)(1), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 3555/MUM/2025[2020-21]Status: DisposedITAT Mumbai25 Nov 2025AY 2020-21

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Ms. Neelam Jadhav a/wFor Respondent: Shri Bhagirath Ramawat, (SR.DR.)
Section 139(1)Section 143(1)Section 250Section 80PSection 80P(2)(d)Section 80P(4)

Baramati Taluka Sahakari Phalutpadam Sangh, Pune vs. ITO Ward-14(50, Pune

In the result, appeal of the Assessee is allowed for statistical purpose

ITA 2104/PUN/2025[2018-19]Status: DisposedITAT Pune24 Nov 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2103 & 2104/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Baramati Taluka V The Income Tax Officer, Sahakariphalutpadan Sangh, S Ward-14(5), Pune. At Pipmaliatpimpali Post Pimpali Taluka Baramati District Pune – 413102. Maharashtra. Pan: Aaatb5269Q Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod Shingte Revenue By Shri Arvind Renge – Addl.Cit(Virtual) Date Of Hearing 04/11/2025 Date Of Pronouncement 24/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2018-19 Dated 25.07.2025 & 07.08.2025 Respectively; Against The Order U/S.143(3) Dated 05.03.2021 & Penalty Order U/S.270A Of The Act, Dated 09.08.2021 Respectively.For The Sake Of Convenience

Section 143(3)Section 250Section 270ASection 80PSection 80P(2)(a)Section 80P(2)(d)

Baramati Taluka Sahakari Phalutpadam Sangh, Pune vs. ITO Ward-14(5), Pune

In the result, appeal of the Assessee is allowed for statistical purpose

ITA 2103/PUN/2025[2018-19]Status: DisposedITAT Pune24 Nov 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.2103 & 2104/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Baramati Taluka V The Income Tax Officer, Sahakariphalutpadan Sangh, S Ward-14(5), Pune. At Pipmaliatpimpali Post Pimpali Taluka Baramati District Pune – 413102. Maharashtra. Pan: Aaatb5269Q Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod Shingte Revenue By Shri Arvind Renge – Addl.Cit(Virtual) Date Of Hearing 04/11/2025 Date Of Pronouncement 24/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2018-19 Dated 25.07.2025 & 07.08.2025 Respectively; Against The Order U/S.143(3) Dated 05.03.2021 & Penalty Order U/S.270A Of The Act, Dated 09.08.2021 Respectively.For The Sake Of Convenience

Section 143(3)Section 250Section 270ASection 80PSection 80P(2)(a)Section 80P(2)(d)

The Ezhumzttoor Service Co-Operative Bank Ltd, Pathanmthitta vs. ITO, Ward-2, Thiruvalla

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

ITA 778/COCH/2025[2020-21]Status: DisposedITAT Cochin21 Nov 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2020-21 Ezhumattoor Service Co-Op. Bank Ltd. .......... Appellant 7-392, Ezhumattoor P.O., Malappally Pathanamthitta 689586 [Pan: Aafat6575K] Vs. The Income Tax Officer, Ward-2, Thiruvalla .......... Respondent Assessee By: Smt. Pooja V.M., Advocate Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 06.11.2025 Date Of Pronouncement: 21.11.2025 O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 27.03.2025 For Assessment Year (Ay) 2020-21. 2. Brief Facts Of The Case Are That The Appellant Is A Co-Operative Society Registered Under The Kerala State Co-Operative Societies Act, 1969. It Is Engaged In The Business Of Accepting Deposits From Members & Providing Credit Facilities To Members. The Return Of Income For Ay 2020-21 Was Filed On 30.12.2020 Declaring Total Income Of Rs. 25,120/- After Claiming Deduction U/S. 80P(2)(A)(I) Of The Income Tax Act, 1961 (The Act). Against The Said Return Of 2 Ezhumattoor Service Co-Op. Bank Ltd. Income, The Assessment Was Completed By The Assessment Unit Of Income Tax Department (Hereinafter Called "The Ao") Vide Order Dated 27.09.2022 Passed U/S. 143(3) R.W.S. 144B Of The Act At Total Income Of Rs. 57,08,630/-. While Doing So, The Ao Denied Deduction U/S. 80P In Respect Of Interest Income Of Rs. 56,83,510/- Placing Reliance On The Decision Of The Hon'Ble Apex Court In The Case Totgar’S Co-Operative Sale Society Ltd. V. Ito [2010] 322 Itr 283 (Sc).

For Appellant: Smt. Pooja V.M., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

Shri Chatrapati Shivaji Vividoddeshagala Sahakari Sangha Niyamita Haliyal, Haliyal vs. Pr. Commissioner of Income Tax, Hubbali

ITA 1186/BANG/2025[2020-21]Status: DisposedITAT Bangalore21 Nov 2025AY 2020-21

Bench: Shri.Laxmi Prasad Sahu & Shri. Keshav Dubeyassessment Year : 2020-21 M/S. Shri Chatrapati Shivaji Vividoddeshagala Vs. Pcit, Sahakari Sangha Niyamita, Hubli. Near Mlc Office, Bus Stand Road, Haliyal – 581 329, Karnataka. Pan : Aajas 9684 G Appellant Respondent Assessee By : Shri. Vinay K Kulkarni, Ca Revenue By : Shri. Subramanian S, Jcit(Dr)(Itat), Bangalore. Date Of Hearing : 30.10.2025 Date Of Pronouncement : 21.11.2025

For Appellant: Shri. Vinay K Kulkarni, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 139(1)Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

Sukhsagar Co Operative Credit Society Ltd, Mumbai vs. Income Tax Officer Ward 32(1)(1), Mumbai

The appeal of the assessee is allowed in the

ITA 4335/MUM/2025[2020-21]Status: DisposedITAT Mumbai21 Nov 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry

For Appellant: Shri Kumar Kale, Ld. A.RFor Respondent: Shri Vikas Chandra, Ld. Sr. D.R
Section 147Section 250Section 56Section 80PSection 80P(1)Section 80P(2)(d)

Income Tax Officer, Kota vs. Kota Karamachari Sahakari Samiti Limited, Kota

Appeal is allowed

ITA 1432/JPR/2025[2018-19]Status: DisposedITAT Jaipur20 Nov 2025AY 2018-19
For Appellant: Shri P.C.Parwal, FCAFor Respondent: Sh. Rajesh Ojha, CIT
Section 143(1)Section 143(2)Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

Gmedapadu Pacs, Gmedapadu vs. ITO, Ward-1, Kakinada

ITA 574/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam19 Nov 2025AY 2020-21

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.574/Viz/2025 ("नधा"रण वष"/Assessment Year: 2020-21) G Medapadu Pacs, Vs. Income Tax Officer, East Godavari District, Ward-1, Andhra Pradesh. Kakinada. Pan: Aaaag8455A (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Sri Kss Sarma, Ca राज" व "वारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई क" तार"ख/Date Of 16/10/2025 Hearing: घोषणा क" तार"ख/Date Of 14/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M:

For Appellant: Sri KSS Sarma, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)