Section 80P of the Income Tax Act

Income-tax Act, 2025: s.149

Section 80P of the Income-tax Act, 1961 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 is Totgars Co-operative Sale Society Ltd. v. ITO (322 ITR 283), cited in 1,283 of the 5,069 judgments on BharatTax that turn on this section.

Leading authorities on Section 80P

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.

Co-operative Bank Ltd. v. CIT
384 ITR 490 · 2016 · High Court
631
citing judgments

Co-operative banks are not fundamentally different from co-operative societies, entitling them to claim deductions under Section 80P of the Income Tax Act, 1961, including for interest income treated as business income.

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).

Totgar's Co-operative Sale Society Ltd. v. ITO
188 Taxmann 282 · 2010 · Supreme Court
486
citing judgments

Interest income earned by a co-operative society from investments, particularly with co-operative banks, is not eligible for deduction under Section 80P as it is not attributable to the core business activities of the society and constitutes "other income", not "profits and gains of business".

CIT v. Andhra Pradesh State
200 Taxmann 220 · 2011 · High Court
348
citing judgments

Interest earned by a Co-operative Society from investing fixed deposits in banks is entitled to a deduction under Section 80P(2)(a)(i) of the Income-tax Act.

Judgments on Section 80P

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)

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

ITA 573/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam19 Nov 2025AY 2018-19

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.573/Viz/2025 (निर्धारण वर्ा/Assessment Year:2018-19) Gmedapadu Pacs, Vs. Income Tax Officer, East Godavari District, Ward-1, Andhra Pradesh. Kakinada. Pan: Aaaag8455A (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Sri Kss Sarma, Ca रधजस् व द्वधरध/Revenue By: Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख/Date Of Hearing: 16/10/2025 घोर्णध की तधरीख/Date Of 19/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Society Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 18/08/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 10/02/2021 For Ay 2018-19. The Assessee Society Has Assailed The Impugned Order Passed By The Ao On The Following Grounds Of Appeal:

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

Kayamkulam Village Service Co-Operative Bank Ltd No 1596, Alappuzha vs. Assessing Officer, Ward 2, Alappuzha

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

ITA 814/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 Kayamkulam Villege Service Co-Op. Bank Ltd. .......... Appellant Perungala P.O., Alappuzha 690599 [Pan: Aadak5426G] Vs. The Income Tax Officer. Ward-2, Alappuzha ......... Respondent Assessee By: Shri Sabu C.S., Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 07.11.2025 Date Of Pronouncement: 19.11.2025 O R D E R Per: Inturi Rama Rao, Am This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi (Nfac) Dated 14.08.2025 For Assessment Year (Ay) 2021-22. 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 2021-22 Was Filed On 31.03.2022 Disclosing Nil

For Appellant: Shri Sabu C.S., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 143(1)Section 80ASection 80PSection 80o

Avittathur Service Cooperative Bank Ltd No 706, Thrissur vs. Ward 1(1), Thrisssur, Thrissur

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

ITA 800/COCH/2025[2017-18]Status: DisposedITAT Cochin19 Nov 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm Assessment Year: 2017-18 Avittahur Service Co-Op. Bank Ltd. .......... Appellant Avittathur, Thrissur 680683 [Pan: Aacaa0257E] Vs. The Income Tax Officer, Ward-2(1), Thrissur ......... Respondent Assessee By: ------- None ------- Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 07.11.2025 Date Of Pronouncement: 19.11.2025 O R D E R Per: Inturi Rama Rao, Am This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi (Nfac) Dated 20.08.2025 For Assessment Year (Ay) 2017-18. 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 Classified As A Primary Agricultural Credit Co-Operative Society. It Is Engaged In The Business Of Accepting Deposits From Members & Providing Credit Facilities To Members. The Appellant

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 80PSection 80P(2)(a)

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)

The Thimiri Service Co-Operative Bank Ltd, Kasaragod vs. ITO Ward, Kasaragod

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

ITA 731/COCH/2025[2009-10]Status: DisposedITAT Cochin19 Nov 2025AY 2009-10

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2009-10 The Thimiri Service Co-Op. Bank Ltd. .......... Appellant Nhanumaki, Chervathur, Kasaragod 671313 [Pan: Aabat0462H] Vs. The Income Tax Officer, Wd-2, Kasaragod .......... Respondent Assessee By: ------- None ------- Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 04.11.2025 Date Of Pronouncement: 19.11.2025 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 20.08.2025 For Assessment Year (Ay) 2009-10. 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 Appellant Had Not Filed Regular Return Of Income Under The Provisions Of Section 139(1) Of The Income Tax Act, 1961 (The Act). A Notice U/S. 148 Of The Act Was Issued To The Assessee On 30.10.2015. In Response

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 143(3)Section 148Section 80PSection 80P(2)(a)

Dakshin Barasat Service Co-Operative Society Ltd., Dakshin Barasat vs. I.T.O, Ward - 25(1), Kolkata

In the result, the appeal of the assessee is allowed for statistical

ITA 2090/KOL/2024[2018-2019]Status: DisposedITAT Kolkata19 Nov 2025AY 2018-2019

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 143(2)Section 143(3)Section 156Section 250Section 80P

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 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)

Kashipur Brihandayatan Credit Cooperative Society Ltd., Purulia vs. ITO, Ward- 3(2), Purulia

In the result, appeal of the Revenue is dismissed

ITA 249/KOL/2025[2017-18]Status: DisposedITAT Kolkata17 Nov 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 249/Kol/2025 Assessment Year: 2017-2018 Kashipur Brihadayatan Credit Cooperative Society Limited,………………………………………Appellant Vill. & P.O. Kalapathar, District-Purulia-723121, West Bengal [Pan:Aaaak9453E] -Vs.- Income Tax Officer,…………………………..…..Respondent Ward-3(2), Purulia, South Lake Road, Purulia-723101, W.B. Appearances By: Shri M. Goenka, C.A. & Shri S. Goenka, C.A., Appeared On Behalf Of The Assessee Shri Susanta Saha, Sr. D.R., Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 03, 2025 Date Of Pronouncing The Order: November 17, 2025 O R D E R

Section 142(1)Section 143(2)Section 3Section 80PSection 80P(2)(a)

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)

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)

Mahilanidhi Souharda Limited, Mangalore vs. Income Tax Officer, Ward-2(1), Mangalore

In the result, the appeal by the assessee for the assessment year 2017-18 is allowed

ITA 1528/BANG/2025[2020-21]Status: DisposedITAT Bangalore14 Nov 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Sandeep Chalapathy, CAFor Respondent: Shri Subramanian, JCIT (DR)
Section 142(1)Section 143(2)Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

Mahilanidhi Souharda Limited, Mangalore vs. Income Tax Officer, Ward-2(1), Mangalore

In the result, the appeal by the assessee for the assessment year 2017-18 is allowed

ITA 1527/BANG/2025[2018-19]Status: DisposedITAT Bangalore14 Nov 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Sandeep Chalapathy, CAFor Respondent: Shri Subramanian, JCIT (DR)
Section 142(1)Section 143(2)Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

Mahilanidhi Souharda Limited, Mangalore vs. Income Tax Officer, Ward-2(1), Mangalore

In the result, the appeal by the assessee for the assessment

ITA 1526/BANG/2025[2017-18]Status: DisposedITAT Bangalore14 Nov 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Respondent: Shri Sandeep Chalapathy, CA
Section 142(1)Section 143(2)Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

Incometax Officer, Ward-1, Tiptur vs. Sri Udayravi Credit Co-Op, Tiptur

ITA 2094/BANG/2024[2017-18]Status: DisposedITAT Bangalore14 Nov 2025AY 2017-18

Bench: Shri.Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Smt. Harsha J, AdvocateFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 2(24)(viia)Section 80PSection 80P(2)(a)Section 80P(4)