Which cases are most cited on Section 80P?

Totgars Co-operative Sale Society Ltd. v. ITO (322 ITR 283) — 1,283 citing judgments; Pr. CIT v. Totagars (395 ITR 611) — 1,074 citing judgments; Mavilayi Service Co-operative Bank Ltd. v. CIT (431 ITR 1) — 999 citing judgments; State Bank Of India v. CIT (389 ITR 578) — 817 citing judgments; Pr. Commissioner of Income Tax and Anr. v. Totagars Cooperative Sale Society (392 ITR 74) — 762 citing judgments.

How many judgments are there on Section 80P?

BharatTax indexes 5,069 ITAT, High Court and Supreme Court judgments that turn on Section 80P of the Income Tax Act, 1961.

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

Aa 293 Panahalli Primary Agricultural Cooperative Credit Society Limited, Erode vs. The Income Tax Officer, Ward 2(1), Erode

In the result, the appeals filed in ITA Nos

ITA 2022/CHNY/2025[2020-21]Status: DisposedITAT Chennai11 Nov 2025AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.2020, 2021 & 2022/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Aa 293 Panahalli Primary Agricultural Vs. The Income Tax Officer, Cooperative Credit Society Limited, Ward 2(1), 1, Panakkahally, Thalavady Post, Erode. Erode 638 461. [Pan: Aacaa1566A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. A. Vijayalakshmi, C.A. (Virtual) ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 30.10.2025 घोषणा की तारीख /Date Of Pronouncement : 11.11.2025 आदेश /O R D E R Per Bench: These Three Appeals Filed By The Assessee Are Directed Against Separate Orders All Dated 27.06.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2020-21 Towards Disallowance Of Deduction Claimed Under Section 80P Of The Income Tax Act, 1961 [“Act” In Short], Levy Of Penalty Under Section 270A Of The Act & Levy Of Penalty Under Section 272(1)(D) Of The Act By Rejecting The Prayer Of Condonation Of Delay In Filing The Appeals Before The Ld. Cit(A).

For Appellant: Ms. A. Vijayalakshmi, C.A. (Virtual)For Respondent: Ms. Gouthami Manivasagam, JCIT

Section 144Section 270ASection 272(1)(d)Section 80P

Aa 293 Panahalli Primary Agricultural Cooperative Credit Society Limited, Erode vs. The Income Tax Officer Ward 2(1), Erode

In the result, the appeals filed in ITA Nos

ITA 2021/CHNY/2025[2020-21]Status: DisposedITAT Chennai11 Nov 2025AY 2020-21

For Appellant: Ms. A. Vijayalakshmi, C.A. (Virtual)For Respondent: Ms. Gouthami Manivasagam, JCIT

Section 144Section 270ASection 272(1)(d)Section 80P

Aa 293 Panahalli Primary Agricultural Cooperative Credit Society Limited, Erode vs. The Income Tax Officer, Ward 2(1), Erode

In the result, the appeals filed in ITA Nos

ITA 2020/CHNY/2025[2020-21]Status: DisposedITAT Chennai11 Nov 2025AY 2020-21

For Appellant: Ms. A. Vijayalakshmi, C.A. (Virtual)For Respondent: Ms. Gouthami Manivasagam, JCIT

Section 144Section 270ASection 272(1)(d)Section 80P

The Brahmaling Multipurpose Co-Operative Society Limited, Belagaum vs. Assessment Unit, Income Tax Department, Delhi

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

ITA 295/PAN/2025[2017-18]Status: DisposedITAT Panaji10 Nov 2025AY 2017-18

Bench: SHRI PAVAN KUMAR GADALE (Judicial Member)

Shri Basaveswar Co-Op Credit Society Niyamit, Palabhavi Raibag, Belgaum vs. Income Tax Officer, ITO Ward, Belagavi

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

ITA 218/PAN/2025[2017-18]Status: DisposedITAT Panaji10 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadalei T A. Nos. 218/Pan/2025 (A.Y.2017-18) Shri Basaveswar Co_Op Credit Vs Ito-Ward-4, Society Niyamit, Feroj Khimjibhai Cpx, . Near Gram Panchayat , Civil Hospital Road Main Road, Belagavi-590001. Palabhavi, Raibag, Karnataka. Belgaum-591235.Karnataka. Pan .No.Aagas9132A (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee By Ms.Shree Raksha.Ar Revenue By Smt.Rijula Uniyal.Sr.Dr सुनवाई की तारीख/Date Of Hearing 04.11.2025 घोषणा की तारीख/Date Of Pronouncement 10.11.2025 Order Per Pavan Kumar Gadale, Jm: The Appeal Is Filed By The Assesse Against The Order Of The Addl/Jcit(A)-3 Chennai Passed U/Sec 250 Of The Act. The Assesse Has Raised The Grounds Of Appeal Challenging The Order Of The Nfac/ Cit(A) Sustaining Addition U/Sec68 Of The Act & The Denial Of Claim Of Deduction Under Section 80P Of The Act Applying The Provisions Of Section 80Ac Of The Act. 2. The Brief Facts Of The Case Are That, The Assessee Is A Credit Cooperative Society Engaged In Providing The Credit Facilities To Members. The Assessing Officer (Ao) Based On The Information & Data Analytics/ Cash Transactions Data

Section 80ASection 80P

Naveshwar Nagari Patsanstha Maryadit, Ratnagiri vs. Income-Tax Officer, Ratnagiri

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

ITA 2131/PUN/2025[2019-20]Status: DisposedITAT Pune10 Nov 2025AY 2019-20

Bench: Dr.Manish Borad

For Appellant: Shri Anup ShahaFor Respondent: Shri Ajitesh Meena

Section 10ASection 139Section 139(1)Section 143(1)(a)Section 154Section 80ASection 80P

Madura Coats Employees and Public Service Co-Op Housing Society Ltd., Tirunelveli vs. ITO, Ward-4, Tirunelveli

ITA 2345/CHNY/2025[2016-17]Status: DisposedITAT Chennai10 Nov 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita No.: 2345/Chny/2025 िनधा"रण वष"/Assessment Year:2016-17 Maduracoats Employees & The Income Tax Officer, Public Service Co-Op Ward 4, Housing Society Ltd., Vs. Tirunelveli Ambasamudram, Agasthiyarpatti S.O, Agasthiyarpatti, Tirunelveli – 627428. Pan: Aaiam 5076B (""यथ"/Respondent) (अपीलाथ"/Appellant) अपीलाथ" क" ओर से/Appellant By : Shri S. Sridhar (Erode), Advocate ""यथ" क" ओर से/Respondent By : Ms. E. Pavuna Sundari, Cit सुनवाई क" तारीख/Date Of Hearing : 30.10.2025 घोषणा क" तारीख/Date Of Pronouncement : 10.11.2025

For Appellant: Shri S. Sridhar (Erode), AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT

Section 142(1)Section 143(2)Section 144ASection 147Section 148Section 250Section 80P

The Thimiri Service Cooperative Bank Ltd, Kasaragod vs. ITO, Ward-2, Kasaragod

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

ITA 773/COCH/2025[2014-15]Status: DisposedITAT Cochin07 Nov 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm Assessment Year: 2014-15 Thimiri Service Co-Op. Bank Ltd. .......... Appellant Nhanumaki, Chervathur, Kasaragod 671313 [Pan: Aabat0462H] Vs. The Income Tax Officer, Ward-2, Kasaragod ......... Respondent Assessee By: Shri Ramanatha Prabhu N., Advocate Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 06.11.2025 Date Of Pronouncement: 07.11.2025 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 28.08.2025 For Assessment Year (Ay) 2014-15. 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 2014-15 Was Filed On 24.11.2014 Declaring Nil

For Appellant: Shri Ramanatha Prabhu N., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

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

Koonammoochi Peoples Service Co Op Bank Limited No 603, Koonamoochi vs. ITO, Ward 2(1), Guruvayur

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

ITA 719/COCH/2025[2020-2021]Status: DisposedITAT Cochin07 Nov 2025AY 2020-2021

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm Assessment Year: 2020-21 Koonammoochi Peopes Service Co-Op. Bank Ltd. .......... Appellant Koonammoochi, Guruvayoor 680504 [Pan: Aacak4845L] Vs. The Income Tax Officer, Wd 2(1), Guruvayoor ......... Respondent Assessee By: Shri Ramdas, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 06.11.2025 Date Of Pronouncement: 07.11.2025 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 17.05.2025 For Assessment Year (Ay) 2020-21. 2. Brief Facts Of The Case Are That The Appellant Is Primary Agricultural Society. The Return Of Income For Ay 2020-21 Was Filed On 13.01.2021 Declaring Nil Income. Against The Said Return Of Income, The Assessment Was Completed By The Income Tax Officer, Ward-2(1), Guruvayoor (Hereinafter Called "The Ao") Vide Order

For Appellant: Shri Ramdas, CAFor Respondent: Smt. Leena Lal, Sr. D.R

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

Federation of Ap Cooperative Urban Banks and Credit Societies Limited Hyd, Hyderabad vs. ITO., Ward-9(1), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 464/HYD/2025[2019-20]Status: DisposedITAT Hyderabad07 Nov 2025AY 2019-20

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.464/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2019-20) Federation Of Ap Vs. Income Tax Officer Cooperative Urban Banks Ward 9(1) & Credit Societies Ltd. Hyderabad Hyd, Hyderabad Pan:Aaaaf7350F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "ारा/Revenue By:: Shri V. Ravish Bhatt, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 29/10/2025 घोषणा की तारीख/Pronouncement: 07/11/2025

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: : Shri V. Ravish Bhatt, Sr. DR

Kanatalaw Seva Sahakari Mandali Ltd., Rajkot (Amreli) vs. The ITO Ward - 3 (1) (4) Amreli, Amreli

ITA 201/RJT/2025[2019-20]Status: DisposedITAT Rajkot06 Nov 2025AY 2019-20

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita Nos.200 & 201/Rjt/2025 "नधा"रण वष"/Assessment Years :2018-19 & 2019-20 Kanatalaw Seva Sahkari Mandli Income Tax Officer Limited Ward 3(1)(4), Amreli बनाम/ Kanatalaw, Savarkundla, Vs Amreli - 364515 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfk8797L (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Written Submission राज"व क" ओर से/Revenue By : Shri Dheeraj Kumr Gupta, Ld. Sr-Dr सुनवाई क" तार"ख /Date Of Hearing : 10/09/2025 घोषणा क" तार"ख /Date Of Pronouncement : 06/11/2025 आदेश/Order Per, Dr. Arjun Lal Saini, A.M

For Appellant: Written SubmissionFor Respondent: Shri Dheeraj Kumr Gupta, Ld. Sr-DR

Section 143(1)Section 234ASection 234BSection 234CSection 250Section 80P

Kanatalaw Seva Sahakari Mandali Ltd., Rajkot (Amreli) vs. The ITO Ward - 3 (1) (4) Amreli, Amreli

ITA 200/RJT/2025[2018-19]Status: DisposedITAT Rajkot06 Nov 2025AY 2018-19

For Appellant: Written SubmissionFor Respondent: Shri Dheeraj Kumr Gupta, Ld. Sr-DR

Section 143(1)Section 234ASection 234BSection 234CSection 250Section 80P

The Kattoor Service Cooperative Bank Limited, Thrissur vs. Income Tax Officer, Ward 2(1), Thrissur

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

ITA 714/COCH/2025[2022-23]Status: DisposedITAT Cochin06 Nov 2025AY 2022-23

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm Assessment Year: 2022-23 Kattoor Service Co-Op. Bank Ltd. .......... Appellant Kattoor P.O., Thrissur 680702 [Pan: Aacat3937A] Vs. The Income Tax Officer, Ward-2(1), Thrissur ......... Respondent Assessee By: Shri Amaljith P.J., Ca Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 03.11.2025 Date Of Pronouncement: 06.11.2025 O R D E R Per Manu Kumar Giri, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [“Cit(A)” In Short] Dated 25.08.2025 For Assessment Year (Ay) 2022-23. 2. Brief Facts Of The Case Are That The Appellant Is A Co-Operative Society Registered Under The Kerala State Co-Operative Societies Act, 1961. 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 Return Of 2 Kattoor Service Co-Op. Bank Ltd. Income For Ay 2022-23 Was Filed On 05.11.2022 Disclosing Nil Income After Claiming Deduction U/S. 80P Of The Income Tax Act, 1961 (The Act). Against The Said Return Of Income, The Assessment Was Completed By The Assessment Unit, Income Tax Department (Hereinafter Called "The Ao") Vide Order Dated 19.03.2024 Passes U/S. 143(3) R.W.S. 144B Of The Act At A Total Income Of Rs.5,21,52,939/-. While Doing So, The Ao Denied Deduction U/S.80P(2)(A)(I) & U/S. 80P(2)(D) Of The Act.

For Appellant: Shri Amaljith P.J., CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 143(3)Section 63Section 64Section 80PSection 80P(2)(a)Section 80P(2)(d)

Malyankil Jp Smaraka Social Welfare Cooperative Society Ltd, Thiruvananthapuram vs. ITO Ward 2(1), Trivandrum

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

ITA 689/COCH/2025[2019-20]Status: DisposedITAT Cochin06 Nov 2025AY 2019-20

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm Assessment Year: 2019-20 Malyankil Jp Smaraka Social Welfare .......... Appellant Co-Operative Society Ltd. Kuruvinmughal, Macheal B.O. Thiruvananthapuram 695571 [Pan: Aafam3070N] Vs. Ito, Ward-2(1),Thiruvananthapuram ......... Respondent Assessee By: Shri Suresh Kumar Varma, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 03.11.2025 Date Of Pronouncement: 06.11.2025

For Appellant: Shri Suresh Kumar Varma, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 139Section 147Section 270ASection 270A(6)(a)Section 271ASection 80ASection 80P

The Veliyanad Co-Operative Society Limited No 29, Veliyanad vs. Income Tax Officer, Corporate Ward 2(1), Kochi, Ernakulam

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

ITA 637/COCH/2025[2020-2021]Status: DisposedITAT Cochin06 Nov 2025AY 2020-2021

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm Assessment Year: 2020-21 Veliyanad Co-Operative Society Ltd. .......... Appellant 14A, Arakunnam Veliyanad B.O. Edakkattuavyal, Ernakulam 682303 [Pan: Aacat9073F] Vs. Ito, Corporate Ward (2(1), Kochi ......... Respondent Assessee By: Shri Amaljith P.J., Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 03.11.2025 Date Of Pronouncement: 06.11.2025

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 139(1)Section 147Section 148Section 148ASection 40Section 80ASection 80P

Dharmadanga Samabay Krishi Unnayan Samity Ltd., Kalna, Purba Bardhaman vs. I.T.O., Ward - 1(3), Burdwan

In the result, the appeal of the assessee is allowed

ITA 1116/KOL/2025[2014-2015]Status: DisposedITAT Kolkata06 Nov 2025AY 2014-2015

Bench: Shri Sonjoy Sarma & Shri Sanjay Awasthi

For Appellant: NoneFor Respondent: Pampa Ray, Sr. DR

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

Ajinkyatara Sahkari Patsanstha Maryadit, Koper Khairane vs. Income Tax Officer, Ward 28(1)(1), Vashi

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

ITA 3292/MUM/2025[2019-20]Status: DisposedITAT Mumbai05 Nov 2025AY 2019-20

Bench: Shri. Anikesh Banerjee & Miss. Padmavathy S

For Appellant: Shri Sushant AlmeFor Respondent: Shri Surendra Mohan (SR.DR.)

Section 12Section 143(1)Section 250Section 80P

Savli Taluka Secondary and Higher Secondary Employees Co Op. Credit Society Limited, Vadodara vs. The Income Tax Officer, Ward-1(2)(2), Vadodara

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

ITA 1772/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad04 Nov 2025AY 2019-20

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.1772/Ahd/2024 िनधा"रण वष" /Assessment Year : 2019-20 Savli Taluka Secondary & The Income Tax Officer बनाम/ Higher Secondary Employees Ward-1(2)(2) V/S. Co-Op. Credit Society Ltd. Vadodara – 390 007 18, Rayakaka Park Savli Desar Road Vadodara – 391 770. "थायी लेखा सं./Pan: Aafas 6647 D (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Sanket Bakshi, Ar Revenue By : Shri Abhijit Sr.Dr सुनवाई की तारीख/Date Of Hearing : 12/08/2025 घोषणा की तारीख /Date Of Pronouncement: 04/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm:

For Appellant: Shri Sanket Bakshi, ARFor Respondent: Shri Abhijit Sr.DR

Section 144BSection 147Section 148Section 148ASection 234ASection 234BSection 234CSection 250Section 272(1)(d)Section 68

Mavilai Primary Agricultural Cooperative Credit Society Ltd Kv 92, Kanyakumari vs. Income Tax Officer - Ward 1, Nagercoil

ITA 2013/CHNY/2025[2018-2019]Status: DisposedITAT Chennai04 Nov 2025AY 2018-2019

For Appellant: Shri. G. Reddi Prakash, C.AFor Respondent: Ms. Gouthami Manivasagam, J.C.I.T

Section 144BSection 147Section 148Section 148ASection 151ASection 69Section 80P

Gs Mahanagar Co-Operative Bank Limited, Mumbai vs. Deputy Commissioner of Income Tax-Circle -1(3)(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 1867/MUM/2025[2007-08]Status: DisposedITAT Mumbai04 Nov 2025AY 2007-08

Bench: BEFOREHON'BLE SHRI SAKTIJIT DEY (Vice President), MS PADMAVATHY S (Accountant Member)

For Appellant: Shri Dinesh Kukreja Adv. &For Respondent: Shri. Swapnil Choudhary Sr. AR

Section 143(3)Section 250Section 36(1)(viia)