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)

The Palode Service Co Operative Bank Ltd, Thiruvananthapuram vs. ITO, Ward-2(1), Trivandrum

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

ITA 775/COCH/2025[2021-22]Status: DisposedITAT Cochin19 Nov 2025AY 2021-22

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm Assessment Year: 2021-22 The Palode Service Co-Operative Bank Ltd. .......... Appellant Karimoncode P.O., Palode Thiruvananthapuram 695562 [Pan: Aabat9742J] Vs. Ito, Ward-2(1), Thiruvananthapuram ......... Respondent Assessee By: Shri K.P. Pradeep, Advocate Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 07.11.2025 Date Of Pronouncement: 19.11.2025

For Appellant: Shri K.P. Pradeep, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 3Section 63Section 64Section 80PSection 80P(2)(d)Section 80P(2)(i)

Calicut City Service Co Operative Bank Ltd, Calicut vs. Principal Commissioner of Income Tax, Kozhikode

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

ITA 756/COCH/2025[2023-24]Status: DisposedITAT Cochin19 Nov 2025AY 2023-24

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm Assessment Year: 2023-24 Calicut City Service Co-Op. Bank Ltd. .......... Appellant 19/1180-B, City Bank Building Challappuram, Kozhikode 673002 [Pan: Aabac7863M] Vs. The Income Tax Officer, Ward 1(1), Kozhikode ......... Respondent Assessee By: Shri Parvathy Ammal, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 07.11.2025 Date Of Pronouncement: 19.11.2025

For Appellant: Shri Parvathy Ammal, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 80(2)(d)Section 80PSection 80P(2)(d)Section 80P(2)(i)

Riddhi Siddhi Mahila Nagari Co-Op Credit Society Ltd, 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)

Vissanji A 1 Friends Co-Operative Housing Society Ltd., Mumbai vs. ITO, Ward 20(3)(1), Mumbai

ITA 4801/MUM/2025[2015-16]Status: DisposedITAT Mumbai19 Nov 2025AY 2015-16

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Vishwas Mehendale (Virtually), CAFor Respondent: Smt. Smitha V. Nair, Sr. DR
Section 143(1)Section 80ASection 80P(2)(d)

ITO-19(3)(1), Mumbai vs. The Jackson Coop Credit Society of the Employees of Western Railway Limited, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 2976/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Nov 2025AY 2018-19

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhan

Section 142(1)Section 250Section 56Section 62Section 80PSection 80P(2)(a)

Bharat Agarwal Nagari Sahakari Patsanstha Maryadit Lonavala, Lonavala vs. Income Tax Officer. Ward 9(5), Pune

In the result, appeal of the Assessee is allowed

ITA 1752/PUN/2025[2017]Status: DisposedITAT Pune18 Nov 2025

Bench: Shri Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Pramod S Shingte, CAFor Respondent: Shri Uodol Raj Singh, DR
Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

Shree Chalala VI Ka Seva Sahakari Mandali Ltd., Amreli vs. The ITO Ward 3(1)(4), Rajkot-Amreli., Rajkot

The appeal of the assessee is allowed

ITA 358/RJT/2025[2019-20]Status: DisposedITAT Rajkot17 Nov 2025AY 2019-20

Bench: Dr. Arjun Lal Saini, A Ccountant Member & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 358/Rjt/2025 िनधा"रण वष" / Assessment Year: (2019-20) Shree Chalala Vi Ka Seva Sahakari Vs. The Ito Ward 3(1)(4), Mandali Ltd. Aayakar Bhavan, Race Course Ring Chalala Haveli Road, Road, Dhari Amreli - 365630 Rajkot - 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aatas2273D (Appellant) (Respondent) Appellant By : Ms. Devina Patel, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav Ld. Sr. Dr Date Of Hearing : 27/08/2025 Date Of Pronouncement : 17/11/2025 आदेश / O R D E R Per, Dinesh Mohan Sinha, Jm; Captioned Appeal Filed By Assessee Pertaining To Assessment Year 2019-20, Is Directed Against Order Passed Under Section 250 Of The Income Tax Act, 1961 By National Faceless Appeal Centre (Nfac), Delhi/Commissioner Of Income Tax (Appeals), Dated 31/03/2025, Which In Turn Arises Out Of An Order Passed By The Assessing Officer U/S 143(1) Of The Act. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows: - 1. The Learned Addl/Jcit (A)-1, Kolkata Erred In Confirming Action Of Cpc, Bangalore In Disallowing Claim Of Deduction Of Rs. 3,51,828/- U/S Sop Of The Act By Failing To Appreciate That Provisions Of Sec. 143(1)(A)(V) Do Not Provide For Denial Of Deduction U/S 80P Of The Act When The Return Of Income Is Not Filed Within Time Allowed U/S 139(1) Of The Act But U/S 139(4). 2. The Learned Addl/Jcit (A)-1, Kolkata Erred In Upholding Action Of The Cpc, Bangalore In Making Adjustment To The Returned Income Of The Appellant By Way Of Shree Chalala Vikas Seva Sahkari Mandli Ltd.

For Appellant: Ms. Devina Patel, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav Ld. SR. DR
Section 119(2)(b)Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 250Section 80PSection 80P(2)(d)

The Jindva Seva Sahakari Mandli Limited, Gandhinagar vs. The ITO, Ward-1, Gandhinagar

In the result, the appeal of the assessee is allowed

ITA 515/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2015-16

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalthe Jindva Seva Sahakari The Income Tax Officer, Vs. Mandli Limited, Ward-1, At & Post-Jindva, Gandhinagar. Ta. Dehgam, District, Gandhinagar-382315. [Pan :Aabat5907 F] (Appellant) .. (Respondent)

For Appellant: Shri Jaimin Shah, ARFor Respondent: Shri C Dharani Nath, Sr. DR
Section 143(3)Section 210Section 234ASection 263Section 271(1)(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)

Mumbai Mint Employees Cooperative Credit Society Ltd, Mumbai vs. Income Tax Officer 17 2 4 Mumbai, Mumbai

In the result, the assessee’s appeal is allowed

ITA 5706/MUM/2025[2017-18]Status: DisposedITAT Mumbai17 Nov 2025AY 2017-18

Bench: Shri Narender Kumar Choudhryassessment Year: 2017-18 M/S. Mumbai Mint Income Tax Officer- Employees’ Co-Operative 17(2)(4), Credit Society Ltd., Room No.112, 1St Floor, Vs. I.G. Mint, S.B. Road, Fort, Kautilya Bhavan, Mumbai – 400 001 C-41 To C-43, G Block, Pan: Aaaat8304P Bandra (East), Mumbai - 400061 (Appellant) (Respondent) Present For: Assessee By : Shri Mandar Vaidya, Ld. A.R. Revenue By : Shri Praveen K. Srivastav, Ld. Sr. D.R. Date Of Hearing : 17.11.2025 Date Of Pronouncement : 17.11.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 05.08.2025, Impugned Herein, Passed By The Ld. Commissioner Of Income Tax, (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2017- 18. 2. In This Case, The Assessee Has Claimed Deduction U/S 80P Of The Act To Tune Of Rs.17,05,275/- Being Income Earned From Co- Operative Banks, By Filing Return Of Income On 01.11.2017 Declaring Income As Rs. “Nil”. The Ao Vide Assessment Order Dated 15.12.2019, Disallowed The Said Deduction Claimed By Holding That Benefit On The Amount Of Rs.17,05,275/- U/S 80P(2)(A)(I) Or 80P2(D)

For Appellant: Shri Mandar Vaidya, Ld. A.RFor Respondent: Shri Praveen K. Srivastav, Ld. Sr. D.R
Section 250Section 80PSection 80P(1)Section 80P(2)(a)Section 80P(2)(d)

Raheja Sherwood Cooperative Housing Society Ltd, Mumbai vs. ITO Ward 41(4)(3), Mumbai

Appeal is allowed for statistical purposes

ITA 5228/MUM/2025[2020-21]Status: DisposedITAT Mumbai17 Nov 2025AY 2020-21

Bench: Shri Narender Kumar Choudhryassessment Year: 2020-21 M/S. Raheja Sherwood Ito Ward 41 (4) (3), Cooperative Housing Society C41-43, G Block Bkc, Ltd., Gilban Area, Nirlon Compound, Vs. Bandra Kurla Complex, Western Express Highway, Bandra East, Goregaon East, Mumbai - 400051 Mumbai – 400063. Pan: Aabtr1763L (Appellant) (Respondent) Present For: Assessee By : Shri Kinjal Bhuta, Ld. A.R. Revenue By : Shri Praveen K. Srivastav, Ld. Sr. D.R. Date Of Hearing : 17.11.2025 Date Of Pronouncement : 17.11.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 27.06.2025, Impugned Herein, Passed By The National Faceless Appeal Center (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. 2020-21. 2. In This Case, The Assessee Had Declared Its Total Income At Rs.38,15,171/- & Claimed The Deduction Of Rs. Rs.35,10,843/- U/S 80P(2)(D) Of The Act, By Filing Its Return Of Income For The A.Y Under Consideration On Dated 09/01/2021, Which Was Subsequently Selected For Complete Scrutiny Under Cass & Resulted Into Assessing The Income Of The Assessee To The Rs.17,16,067/- While Disallowing Of Deduction Claimed U/S 2 M/S. Raheja Sherwood Cooperative Housing Society Ltd.

For Appellant: Shri Kinjal Bhuta, Ld. A.RFor Respondent: Shri Praveen K. Srivastav, Ld. Sr. D.R
Section 139(5)Section 143Section 2Section 250Section 80P(2)(D)

Maratha Seva Sangh Sanchlit Dhule Dist Nagari Sahakari Patsanstha Ltd, Dhule vs. Assessment Unit, Itd, Delhi

In the result, appeal of the assessee is allowed

ITA 2183/PUN/2025[2015-16]Status: DisposedITAT Pune14 Nov 2025AY 2015-16

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2183/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 Maratha Seva Sangh Sanchlit V Assessment Unit, Dhule Dist Nagari Sahakari S Itd. Patsanstha Ltd., Plot No.148, Chudamani, Jay Hind Colony, Deopur Dhule, Dhule – 424002. Pan: Aactm4087D Appellant/ Assessee Respondent / Revenue Assessee By Shri Sharad A Shah Revenue By Shri Pawan Bharti (Virtual Hearing) Date Of Hearing 13/11/2025 Date Of Pronouncement 14/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2015-16 Dated 23.07.2025 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144B Of The Act, Dated 21.02.2024. The Assessee Has Raised The Following Grounds Of Appeal :

Section 142(1)Section 147Section 148Section 148ASection 149(1)(b)Section 151Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

Pune Cantonment Board Kamgar Co-Operative Credit Society, Pune vs. ITO Ward 7(1), Pune

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

ITA 2481/PUN/2024[2018-19]Status: DisposedITAT Pune14 Nov 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2481/Pun/2024 Assessment Years : 2018-19

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Pramod Shahakar
Section 139(1)Section 139(4)Section 143(1)(a)Section 143(3)Section 80ASection 80PSection 80P(2)(a)Section 80P(2)(d)

Kayanna Service Co-Operative Bank, Kozhikode vs. ITO, Krl-W-(32)(3), Kozhikode

In the result, both appeals of the assessee bearing ITA No

ITA 656/COCH/2025[2023-24]Status: DisposedITAT Cochin13 Nov 2025AY 2023-24

Bench: SHRI. INTURI RAMA RAO (Accountant Member), SHRI. ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri Anandakumar, AdvFor Respondent: Shri Leena Lal, (SR.AR.)
Section 143(3)Section 250Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

Kayanna Service Co-Operative Bank, Kozhikode vs. ITO, Krl-W-(32)(3), Kozhikode

In the result, both appeals of the assessee bearing ITA No

ITA 655/COCH/2025[2020-21]Status: DisposedITAT Cochin13 Nov 2025AY 2020-21

Bench: BEFORESHRI. INTURI RAMA RAO, ACCOUNTANT MEMBERAND SHRI. ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri Anandakumar, AdvFor Respondent: Shri Leena Lal, (SR.AR.)
Section 143(3)Section 250Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

Kanichukulangara Service Co-Operative Bank Limited, Kanichukulangara vs. Income Tax Officer, Alappuzha

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

ITA 594/COCH/2025[2017-18]Status: DisposedITAT Cochin13 Nov 2025AY 2017-18

Bench: SHRI. INTURI RAMA RAO (Accountant Member), SHRI. ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri Bijumon Antony, C.AFor Respondent: ShriLeena Lal, (SR.AR.)
Section 139(1)Section 144Section 144oSection 250Section 270ASection 270A(1)Section 270A(2)Section 270A(3)Section 270A(6)(a)Section 80

Rajrshi Shahu Nagari Sahakari Pat Sanstha Maryadit Kurundwad, Kolhapur vs. Income Tax Officer, Ichalkaranji

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

ITA 1955/PUN/2025[AY 2020-21]Status: DisposedITAT Pune12 Nov 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1955/Pun/2025 Assessment Year 2020-21

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Vinod Pawar
Section 143(2)Section 143(3)Section 80P(2)(d)

Moreshwar Krupa Co Op Housing Society Limited, Mumbai vs. Income Tax Officer Ward 42(1)(3), Mumbai

ITA 5026/MUM/2025[2018-19]Status: DisposedITAT Mumbai10 Nov 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry

Section 143(1)Section 154Section 250Section 80PSection 80P(1)Section 80P(2)(d)

Pattathanam Service Co-Operative Bank Ltd No 1145, Kollam vs. ITO, Ward 2, Kollam

In the result, the ITA No

ITA 718/COCH/2025[2020-21]Status: DisposedITAT Cochin06 Nov 2025AY 2020-21

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

For Appellant: Shri Sabu C.S., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 270ASection 80P(2)(d)

Pattathanam Service Co-Operative Bank Ltd No 1145, Kollam vs. ITO, Ward 2, Kollam

In the result, the ITA No

ITA 717/COCH/2025[2020-21]Status: DisposedITAT Cochin06 Nov 2025AY 2020-21

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

For Appellant: Shri Sabu C.S., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 270ASection 80P(2)(d)