THE UDHNA CITIZEN CO OPP. BANK LIMITED NOW MERGE WITH KALUPUR COMMERCIAL CO.OP. BANK LTD AHMEDABAD vs I.T.O TDS -2 SURAT

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2026 Supreme(Online)(ITAT) 1058

INCOME TAX APPELLATE TRIBUNAL (SURAT BENCH)
THE UDHNA CITIZEN CO OPP. BANK LIMITED NOW MERGE WITH KALUPUR COMMERCIAL CO.OP. BANK LTD AHMEDABAD – Appellant
Versus
I.T.O TDS -2 SURAT – Respondent

IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. No.512/Srt/2025 (Assessment Year: 2013-14)

(Assessment Year: 2013-14)

Appellant by : Ms Urvashi Shodhan, AR Respondent by: Shri Ajay Uke, Sr. DR Date of Hearing 11.12.2025 Date of Pronouncement 20 .01.2026

O R D E R

PER SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER : This appeal is filed by the assessee against the order of the Addl/JCIT(A)-1 Mumbai, dated 03.03.2025 for the Assessment Year

2013-14 in the provision u/s.201(1)/201(1)A of the Income tax Act.

2. The brief facts of the case are that the assessee is Co-operative Bank and filed its return of income for A.Y 2013-14 on 30.09.2013, declaring Nil income. In the course of assessment, the Assessing Officer found that the assessee had made provision for rent expenses of Rs.20,89,512/- and also claimed deduction for legal & consultation fees of Rs.5,03,500

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2026 Supreme(Online)(ITAT) 1058

INCOME TAX APPELLATE TRIBUNAL (SURAT BENCH)THE UDHNA CITIZEN CO OPP. BANK LIMITED NOW MERGE WITH KALUPUR COMMERCIAL CO.OP. BANK LTD AHMEDABAD – AppellantVersusI.T.O TDS -2 SURAT – Respondent

INCOME TAX APPELLATE TRIBUNAL (SURAT BENCH)
THE UDHNA CITIZEN CO OPP. BANK LIMITED NOW MERGE WITH KALUPUR COMMERCIAL CO.OP. BANK LTD AHMEDABAD – Appellant
Versus
I.T.O TDS -2 SURAT – Respondent