Browse Tax Judgements
Showing 1–20 of 22 judgements · Browse by section & bench
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Ganna Vikas Parishad Vs Assessment Unit Income Tax Department
The assessee, Ganna Vikas Parishad, filed an appeal against the order of the CIT(A)/NFAC dated 30.10.2025 for the Assessment Year 2021-22. The assessee claimed deductions under Section 80P of the Income Tax Act, which were disallowed by the…
Maharajapur Samabay Krishi Unnayan Samity Ltd. vs ADIT, CPC, Bengaluru
This is an appeal filed by Maharajapur Samabay Krishi Unnayan Samity Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals), Addl/JCIT(A)-3, Bengaluru, passed on 11.01.2024 under section 250 of the Income Tax Act, 1961 for A…
Masinan Samabay Krishi Unnayan Samity Ltd.
The assessee, Masinan Samabay Krishi Unnayan Samity Ltd., is a Primary Agricultural Credit Cooperative Society registered under the West Bengal Cooperative Society Act. Its main activities include the purchase and sale of agricultural imple…
Bardhaman Dishari Shramik O Janakalyan Samabay Samity Limited Vs. ACIT, Circle-1, Burdwan
The assessee, Bardhaman Dishari Shramik O Janakalyan Samabay Samity Limited, a co-operative society, filed its return of income for the assessment year 2008-09 declaring a total income of Rs. 64,55,805/-. The case was selected for scrutiny,…
Audhyanic Utpadak Avam Vipran Sahkari Samiti Vs. Income Tax Officer, 2(3), Budaun
The case involves Audhyanic Utpadak Avam Vipran Sahkari Samiti, a cooperative society, which claimed deduction under section 80P of the Act. The society's secretary, Shri Bharat Gupta, was indisposed for a long time, leading to non-complian…
West Bengal Co-Operative Milk Producers Federation Ltd vs. ITO, Ward-50(1), Kolkata
The assessee, West Bengal Co-Operative Milk Producers Federation Ltd, e-filed its return of income for the assessment year 2018-19 declaring a total income of Rs. 77,63,28,710/-. The case was selected for scrutiny under CASS. Notices under …
Jai Bhavani Reti Utpadak Sahakari Sanstha Ltd. Vs ITO, Ward-4(1), Thane
The assessee, Jai Bhavani Reti Utpadak Sahakari Sanstha Ltd., raised multiple grounds of appeal against the assessment order of the ld. CIT(A)/NFAC dated 20.08.2025 for A.Y. 2016-17. The main grounds of appeal were the addition of Rs. 27,00…
Pahalampur Samabay Krishi Unnayan Ltd. vs ITO, Ward-23(1), Hooghly
This is an appeal filed by the revenue against the order of the National Faceless Appeal Centre [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2018-19/10008638 dated 07.06.2022. The appeal has been filed by the assessee with a …
Khukurdaha Jagannathpur Samabay Krishi Unnayan Samity Ltd vs. ITO, Ward-38, Midnapur
The assessee, Khukurdaha Jagannathpur Samabay Krishi Unnayan Samity Ltd, is a society engaged in accepting deposits under various schemes. For the assessment year 2017-18, the assessee filed a return declaring total income at Nil. The Asses…
Takdah Lingding GPSKUS Ltd Vs ITO, Ward-3(3), Darjeeling
The present appeal is directed at the instance of assessee, Takdah Lingding GPSKUS Ltd, against the order of ld. Addl/JCIT(A)-4, Chennai, dated 24.02.2025 passed for Assessment Year 2018-2019. The assessee is a cooperative society registere…
Satgram R Collery Employees Cooperative Credit Society Ltd vs. ACIT, Circle-1, Asansol
The assessee, Satgram R Collery Employees Cooperative Credit Society Ltd, filed its return of income for A.Y. 2019–20 on 18.06.2022, declaring a total income of ₹40,07,277. The Centralized Processing Centre (CPC) processed the return under …
Kashipur Brihadayatan Credit Cooperative Society Limited
The appellant-assessee, Kashipur Brihadayatan Credit Cooperative Society Limited, filed its return of income for the assessment year 2017-2018 disclosing total income at NIL. The case was selected for scrutiny and notices under sections 143…
Satupur Samabay Unnayan Samity Ltd vs. ITO, Ward-27(3), Haldia
The assessee, Satupur Samabay Unnayan Samity Ltd, did not file a return of income for the assessment year 2018-19. The case was reopened by issuing a notice under section 148 of the Income-tax Act, 1961 on 29.03.2022. In response to the not…
Chunakhali Samabay Krishi Unnayan Samity Ltd. Vs. I.T.O., Ward-56(3), Murshidabad
The assessee, Chunakhali Samabay Krishi Unnayan Samity Ltd., is a co-operative society formed by cultivators for the benefit of its members, primarily for marketing agricultural produce and purchasing agricultural seeds and livestock. The s…
Udupi Taluk Protestant Christian Credit Co-operative Society Ltd. vs. ITO
The assessee, Udupi Taluk Protestant Christian Credit Co-operative Society Ltd., is a credit co-operative society registered under the Karnataka Co-operative Society Act, 1959. It provides credit facilities to its members. For the assessmen…
Shree Basaweshwar Vyasaya Seva Sahakari Bank Limited Vs. The Income Tax Officer
The assessee, Shree Basaweshwar Vyasaya Seva Sahakari Bank Limited, a cooperative society, filed its income tax return electronically within the extended due date for the assessment year 2022-23. However, the return was verified after the d…
M/s. Jyothi Pattin Souhard Sahakari Niyamithi vs. The Income Tax Officer, Ward – 1, Gadag
The assessee, M/s. Jyothi Pattin Souhard Sahakari Niyamithi, a co-operative society, is engaged in the business of banking and providing credit facilities to its members. For the assessment year 2015-16, the assessee filed a return of incom…
Indane Bottling Plant Loading and Unloading, Labour Co-operative Society Ltd. vs. Assistant Commissioner of Income Tax
The present appeal arises from an order under Section 250 of the Income Tax Act, 1961, passed by the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi, dated 24.02.2025. The Assessing Officer (AO) disallowed…
Shyamganj Pirijpur Samabay Krishi Unnayan Samity Ltd. vs ACIT, Circle-38, Midnapur
The assessee, Shyamganj Pirijpur Samabay Krishi Unnayan Samity Ltd., is a Primary Agricultural Credit Cooperative Society carrying on the banking business. The assessee filed the return of income for the Assessment Year 2018-19 on 18.03.201…
Seohara Co-operative Cane Development Union Ltd. Vs Income Tax Officer, Ward-3(1), Nazibabad
This appeal arises against the order of the C IT(A)/NFAC, Delhi, dated 31.07.2024, in proceedings under section 143(3) of the Income Tax Act, 1961. The assessee claimed a deduction under section 80P amounting to Rs. 10,32,457/- which was re…