Cane Union Federation Ltd. v. CIT

237 ITR 574Supreme Court of India1999#5088 most cited
23

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Judgments citing Cane Union Federation Ltd. v. CIT

SHRI VARDHAMAN URBAN CREDIT SOUHARDA SAHAKARI NIYAMIT,KUDCHI vs. INCOME TAX OFFICER, WARD - 1, BELAGAVI

In the result, the appeal filed by the assessee in ITA

ITA 91/PAN/2023[2017-18]Status: DisposedITAT Panaji08 Sept 2023AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.91/Pan/2023 िनधा"रण वष" / Assessment Year : 2017-18 Shri Vardhaman Urban Vs. Ito, Ward-1, Belgaum. Credit Souharda Sahakari Niyamit, Post- Kudchi, Tal- Raibag, Dist.- Belgaum, Karnataka- 591005. Pan : Aaaas5599R Appellant Respondent S.A. No.07/Pan/2023 (Arising Out Of Ita No.91/Pan/2023) िनधा"रण वष" / Assessment Year : 2017-18 Shri Vardhaman Urban Vs. Ito, Ward-1, Belgaum. Credit Souharda Sahakari Niyamit, Post- Kudchi, Tal- Raibag, Dist.- Belgaum, Karnataka- 591005. Pan : Aaaas5599R Appellant Respondent Assessee By : Shri U. G. Ammangi Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 04.09.2023 Date Of Pronouncement : 08.09.2023 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated

For Appellant: Shri U. G. AmmangiFor Respondent: Shri Ashwini D. Hosmani
Section 143(3)Section 21Section 80PSection 80P(2)(a)Section 80P(2)(d)

…(supra). Recently, the Hon’ble Supreme Court in the case of Mavilayi Service Co-operative Bank Ltd. vs. CIT, 431 ITR 1 (SC), wherein, vide para 46 after making a reference to the earlier decision in the case of U.P. Co-op. Cane Union Federation Ltd. vs. CIT, 237 ITR 574 (SC) held that the term “Member” should be construed in the context of the provisions of the law enacted by the State Legislature under which the cooperative society claiming exemption was formed. The relevant provisions of the State Legislature were not placed before us, therefore, we remit the matter back to the file of the Assessing Officer wi…

SHRIMATI AMARJIT KAUR W/O BUGAR SINGH,MANSA vs. INCOME TAX OFFICER WARD 1(4), MANSA

In the result, the appeal of the assessee is dismissed

ITA 1/ASR/2018[2009-10]Status: DisposedITAT Amritsar26 Jul 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 147Section 148Section 251(2)Section 49

…ere change of opinion". j) Pb. State Cooperative Agriculture Dev Bank Vs. CIT 207 CTR 352 P&H The notice for reassessment is not based merely on change of opinion but also on subsequent judgment of the Hon'ble Supreme Court in U.P. Co-operative's case (1999) 237 ITR 574 (SC). There was material justifying invoking of jurisdiction under s. 147 of the Act. Grover Nursing Home 248 ITR 493 P&H k) An analysis of the aforementioned decisions of the Supreme Court makes it clear that the court can invalidate a notice issued under section 148 of the Act only if it is satisfied that no material was available before the…

SHRI BALJINDER SINGH ,BATHINDA vs. INCOME TAX OFFICER, WARD 2(1), BATHINDA

In the result, both the appeals are disposed off in the terms indicated as above

ITA 148/ASR/2018[2009-10]Status: DisposedITAT Amritsar24 Aug 2022AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. J. K. Gupta, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 148Section 69A

…ere change of opinion". i) Pb. State Cooperative Agriculture Dev Bank Vs. CIT 207 CTR 352 P&H The notice for reassessment is not based merely on change of opinion but also on subsequent judgment of the Hon'ble Supreme Court in U.P. Co-operative’s case (1999) 237 ITR 574 (SC). There was material justifying invoking of jurisdiction under s. 147 of the Act. j) Grover Nursing Home 248 ITR 493 P&H An analysis of the aforementioned decisions of the Supreme Court makes it clear that the court can invalidate a notice issued under section 148 of the Act only if it Manjit Kaur & Baljinder Singh v. ITO is satisfied that n…

SHRIMATI MANJIT KAUR,BATHINDA vs. INCOME TAX OFFICER, WARD 2 (1), BATHINDA

In the result, both the appeals are disposed off in the terms indicated as above

ITA 147/ASR/2018[2009-10]Status: DisposedITAT Amritsar24 Aug 2022AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. J. K. Gupta, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 148Section 69A

…ere change of opinion". i) Pb. State Cooperative Agriculture Dev Bank Vs. CIT 207 CTR 352 P&H The notice for reassessment is not based merely on change of opinion but also on subsequent judgment of the Hon'ble Supreme Court in U.P. Co-operative’s case (1999) 237 ITR 574 (SC). There was material justifying invoking of jurisdiction under s. 147 of the Act. j) Grover Nursing Home 248 ITR 493 P&H An analysis of the aforementioned decisions of the Supreme Court makes it clear that the court can invalidate a notice issued under section 148 of the Act only if it Manjit Kaur & Baljinder Singh v. ITO is satisfied that n…

VYAPARI SAHAKARI BANK MARYADIT,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -2, SOLAPUR

In the result, the appeal filed by the assessee in ITA

ITA 521/PUN/2020[2013-14]Status: DisposedITAT Pune18 Jul 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Pramod Shingte
Section 148Section 194ASection 40

…society registered under the provisions of Kerala Cooperative Societies Act, while interpreting the term “member” of society after making reference to the judgement of the Hon‟ble Supreme Court in the case of U.P. Co- op. Cane Union Federation Ltd. vs. CIT, 237 ITR 574 (SC) by holding as under :- “46. It must also be mentioned here that unlike the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, „nominal members‟ are „members‟ as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions‟ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I (1997) 11 SCC 287 referr…

SAMARTH SAHAKARI BANK LTD,SOLAPUR vs. ASST . COMMISSIONER OF INCOME TAX , CIRCLE -2 , SOLAPUR, SOLAPUR

In the result, the appeal filed by the assessee in ITA

ITA 519/PUN/2020[2011-2012]Status: DisposedITAT Pune18 Jul 2022AY 2011-2012

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Pramod Shingte
Section 148Section 194ASection 40

…society registered under the provisions of Kerala Cooperative Societies Act, while interpreting the term “member” of society after making reference to the judgement of the Hon‟ble Supreme Court in the case of U.P. Co- op. Cane Union Federation Ltd. vs. CIT, 237 ITR 574 (SC) by holding as under :- “46. It must also be mentioned here that unlike the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, „nominal members‟ are „members‟ as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions‟ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I (1997) 11 SCC 287 referr…

SOLAPUR JANATA SAHAKARI BANK LTD.,,PUNE vs. INCOME-TAX OFFICER WARD - 2(4), SOLAPUR

In the result, the appeal filed by the assessee in ITA

ITA 25/PUN/2021[2012-13]Status: DisposedITAT Pune18 Jul 2022AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Pramod Shingte
Section 148Section 194ASection 40

…society registered under the provisions of Kerala Cooperative Societies Act, while interpreting the term “member” of society after making reference to the judgement of the Hon‟ble Supreme Court in the case of U.P. Co- op. Cane Union Federation Ltd. vs. CIT, 237 ITR 574 (SC) by holding as under :- “46. It must also be mentioned here that unlike the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, „nominal members‟ are „members‟ as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions‟ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I (1997) 11 SCC 287 referr…

SOLAPUR JANATA SAHAKARI BANK LTD,PUNE vs. ACIT., CIR-2, SOLAPUR

In the result, the appeal filed by the assessee in ITA

ITA 24/PUN/2021[2011-12]Status: DisposedITAT Pune18 Jul 2022AY 2011-12

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Pramod Shingte
Section 148Section 194ASection 40

…society registered under the provisions of Kerala Cooperative Societies Act, while interpreting the term “member” of society after making reference to the judgement of the Hon‟ble Supreme Court in the case of U.P. Co- op. Cane Union Federation Ltd. vs. CIT, 237 ITR 574 (SC) by holding as under :- “46. It must also be mentioned here that unlike the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, „nominal members‟ are „members‟ as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions‟ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I (1997) 11 SCC 287 referr…

VYAPARI SAHAKARI BANK MARYADIT,SOLAPUR vs. INCOME-TAX OFFICER, WARD 2(4), SOLAPUR

In the result, the appeal filed by the assessee in ITA

ITA 520/PUN/2020[2012-13]Status: DisposedITAT Pune18 Jul 2022AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Pramod Shingte
Section 148Section 194ASection 40

…society registered under the provisions of Kerala Cooperative Societies Act, while interpreting the term “member” of society after making reference to the judgement of the Hon‟ble Supreme Court in the case of U.P. Co- op. Cane Union Federation Ltd. vs. CIT, 237 ITR 574 (SC) by holding as under :- “46. It must also be mentioned here that unlike the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, „nominal members‟ are „members‟ as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions‟ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I (1997) 11 SCC 287 referr…

SAMARTH SAHAKARI BANK LTD ,SOLAPUR vs. ASST . COMMISSIONER OF INCOME TAX , CIRCLE - 2 , SOLAPUR, SOLAPUR

In the result, the appeal filed by the assessee in ITA

ITA 518/PUN/2020[2010-2011]Status: DisposedITAT Pune18 Jul 2022AY 2010-2011

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Pramod Shingte
Section 148Section 194ASection 40

…society registered under the provisions of Kerala Cooperative Societies Act, while interpreting the term “member” of society after making reference to the judgement of the Hon‟ble Supreme Court in the case of U.P. Co- op. Cane Union Federation Ltd. vs. CIT, 237 ITR 574 (SC) by holding as under :- “46. It must also be mentioned here that unlike the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, „nominal members‟ are „members‟ as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions‟ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I (1997) 11 SCC 287 referr…

SOLAPUR SIDDESHWAR SAHAKARI BANK LTD ,SOLAPUR vs. ASST . COMMISSIONER OF INCOME TAX , CIRCLE -1 , SOLAPUR

In the result, the appeal filed by the assessee in ITA

ITA 517/PUN/2020[2013-2014]Status: DisposedITAT Pune18 Jul 2022AY 2013-2014

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Pramod Shingte
Section 148Section 194ASection 40

…society registered under the provisions of Kerala Cooperative Societies Act, while interpreting the term “member” of society after making reference to the judgement of the Hon‟ble Supreme Court in the case of U.P. Co- op. Cane Union Federation Ltd. vs. CIT, 237 ITR 574 (SC) by holding as under :- “46. It must also be mentioned here that unlike the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, „nominal members‟ are „members‟ as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions‟ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I (1997) 11 SCC 287 referr…

SOLAPUR SIDDESHWAR SAHAKARI BANK ,SOLAPUR vs. ASST . COMMISSIONER OF INCOME TAX , CIRCLE -2, SOLAPUR

In the result, the appeal filed by the assessee in ITA

ITA 516/PUN/2020[2011-2012]Status: DisposedITAT Pune18 Jul 2022AY 2011-2012

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Pramod Shingte
Section 148Section 194ASection 40

…society registered under the provisions of Kerala Cooperative Societies Act, while interpreting the term “member” of society after making reference to the judgement of the Hon‟ble Supreme Court in the case of U.P. Co- op. Cane Union Federation Ltd. vs. CIT, 237 ITR 574 (SC) by holding as under :- “46. It must also be mentioned here that unlike the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, „nominal members‟ are „members‟ as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions‟ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I (1997) 11 SCC 287 referr…

SOLAPUR JANATA SAHAKARI BANK LTD,,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2,, SOLAPUR

In the result, the appeal filed by the assessee in ITA

ITA 1770/PUN/2018[2010-11]Status: DisposedITAT Pune18 Jul 2022AY 2010-11

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Pramod Shingte
Section 148Section 194ASection 40

…society registered under the provisions of Kerala Cooperative Societies Act, while interpreting the term “member” of society after making reference to the judgement of the Hon‟ble Supreme Court in the case of U.P. Co- op. Cane Union Federation Ltd. vs. CIT, 237 ITR 574 (SC) by holding as under :- “46. It must also be mentioned here that unlike the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, „nominal members‟ are „members‟ as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions‟ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I (1997) 11 SCC 287 referr…

MANDHESHWARI URBAN DEVELOPMENT CO-OP BANK LTD,,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -1,, SOLAPUR

In the result, the appeal filed by the assessee in ITA

ITA 1153/PUN/2018[2013-14]Status: DisposedITAT Pune18 Jul 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Pramod Shingte
Section 148Section 194ASection 40

…society registered under the provisions of Kerala Cooperative Societies Act, while interpreting the term “member” of society after making reference to the judgement of the Hon‟ble Supreme Court in the case of U.P. Co- op. Cane Union Federation Ltd. vs. CIT, 237 ITR 574 (SC) by holding as under :- “46. It must also be mentioned here that unlike the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, „nominal members‟ are „members‟ as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions‟ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I (1997) 11 SCC 287 referr…

ITO, SALEM vs. K.K.POTTANERI PRIMARY AGRICULTURAL CO-OP CREDIT SOCIETY LTD., SALEM

In the result, the appeals of the Department in ITA Nos

ITA 1481/CHNY/2016[2012-13]Status: DisposedITAT Chennai12 Aug 2016AY 2012-13

Bench: Shri Abraham P. George & Shri G. Pavan Kumarआयकर अपील सं./I.T.A. No.1365/Mds/2016 "नधा"रण वष" /Assessment Year : 2012-2013. The Income Tax Officer, Vs. M/S. S 1235 Udayapatti Paccs Ltd, Ward 2(1) Udayapatti (Po) Salem -7 Salem 636 140. [Pan Aafas8771G ] आयकर अपील सं./I.T.A. No.1366/Mds/2016 "नधा"रण वष" /Assessment Year : 2012-2013. Vs. M/S. S Kollapatti Pacb Ltd, The Income Tax Officer, Ward 2(1) Sarkar Kollapatti, Salem -7 Salem 636 030. [Pan Aadts5623A] आयकर अपील सं./I.T.A. No.1481/Mds/2016 "नधा"रण वष" /Assessment Year : 2012-2013. The Income Tax Officer, Vs. M/S. K.K. Pottaneri Primary Ward 2(4) Agricultural Co-Op. Credit Socity Ltd, Salem -7 Pottaneri Post, Mettur Tk, Salem 636 453. [Pan Aabak0355J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. A.V.Sreekanth, Irs, Jcit. ""यथ" क" ओर से /Respondent By : Shri. Balu, C.A.

For Appellant: Shri. A.V.Sreekanth, IRS, JCITFor Respondent: Shri. Balu, C.A
Section 143(1)Section 143(2)Section 143(3)Section 80PSection 80P(2)Section 80P(2)(d)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी अ"ाहम पी. जॉज",लेखा सद"य एवं "ीजी. पवन कुमार, "या"यकसद"यकेसम" BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.1365/Mds/2016 "नधा"रण वष" /Assessment year : 2012-2013. The Income Tax Officer, Vs. M/s. S 1235 Udayapatti PACCS Ltd, Ward 2(1) Udayapatti (PO) Salem -7 Salem 636 140. [PAN AAFAS8771G ] आयकर अपील सं./I.T.A. No.1366/Mds/2016 "नधा"रण वष" /Assessment year : 2012-2013. Vs. M/s. S Kollapatti PACB Ltd, The Income Tax Officer, Ward 2(1) Sarkar K…

ITO, SALEM vs. S KOLLAPATTI PACB LTD., SALEM

In the result, the appeals of the Department in ITA Nos

ITA 1366/CHNY/2016[2012-13]Status: DisposedITAT Chennai12 Aug 2016AY 2012-13

Bench: Shri Abraham P. George & Shri G. Pavan Kumarआयकर अपील सं./I.T.A. No.1365/Mds/2016 "नधा"रण वष" /Assessment Year : 2012-2013. The Income Tax Officer, Vs. M/S. S 1235 Udayapatti Paccs Ltd, Ward 2(1) Udayapatti (Po) Salem -7 Salem 636 140. [Pan Aafas8771G ] आयकर अपील सं./I.T.A. No.1366/Mds/2016 "नधा"रण वष" /Assessment Year : 2012-2013. Vs. M/S. S Kollapatti Pacb Ltd, The Income Tax Officer, Ward 2(1) Sarkar Kollapatti, Salem -7 Salem 636 030. [Pan Aadts5623A] आयकर अपील सं./I.T.A. No.1481/Mds/2016 "नधा"रण वष" /Assessment Year : 2012-2013. The Income Tax Officer, Vs. M/S. K.K. Pottaneri Primary Ward 2(4) Agricultural Co-Op. Credit Socity Ltd, Salem -7 Pottaneri Post, Mettur Tk, Salem 636 453. [Pan Aabak0355J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. A.V.Sreekanth, Irs, Jcit. ""यथ" क" ओर से /Respondent By : Shri. Balu, C.A.

For Appellant: Shri. A.V.Sreekanth, IRS, JCITFor Respondent: Shri. Balu, C.A
Section 143(1)Section 143(2)Section 143(3)Section 80PSection 80P(2)Section 80P(2)(d)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी अ"ाहम पी. जॉज",लेखा सद"य एवं "ीजी. पवन कुमार, "या"यकसद"यकेसम" BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.1365/Mds/2016 "नधा"रण वष" /Assessment year : 2012-2013. The Income Tax Officer, Vs. M/s. S 1235 Udayapatti PACCS Ltd, Ward 2(1) Udayapatti (PO) Salem -7 Salem 636 140. [PAN AAFAS8771G ] आयकर अपील सं./I.T.A. No.1366/Mds/2016 "नधा"रण वष" /Assessment year : 2012-2013. Vs. M/s. S Kollapatti PACB Ltd, The Income Tax Officer, Ward 2(1) Sarkar K…

ITO, SALEM vs. S 1235 UDAYAPATTI PACCS LTD., SALEM

In the result, the appeals of the Department in ITA Nos

ITA 1365/CHNY/2016[2012-13]Status: DisposedITAT Chennai12 Aug 2016AY 2012-13

Bench: Shri Abraham P. George & Shri G. Pavan Kumarआयकर अपील सं./I.T.A. No.1365/Mds/2016 "नधा"रण वष" /Assessment Year : 2012-2013. The Income Tax Officer, Vs. M/S. S 1235 Udayapatti Paccs Ltd, Ward 2(1) Udayapatti (Po) Salem -7 Salem 636 140. [Pan Aafas8771G ] आयकर अपील सं./I.T.A. No.1366/Mds/2016 "नधा"रण वष" /Assessment Year : 2012-2013. Vs. M/S. S Kollapatti Pacb Ltd, The Income Tax Officer, Ward 2(1) Sarkar Kollapatti, Salem -7 Salem 636 030. [Pan Aadts5623A] आयकर अपील सं./I.T.A. No.1481/Mds/2016 "नधा"रण वष" /Assessment Year : 2012-2013. The Income Tax Officer, Vs. M/S. K.K. Pottaneri Primary Ward 2(4) Agricultural Co-Op. Credit Socity Ltd, Salem -7 Pottaneri Post, Mettur Tk, Salem 636 453. [Pan Aabak0355J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. A.V.Sreekanth, Irs, Jcit. ""यथ" क" ओर से /Respondent By : Shri. Balu, C.A.

For Appellant: Shri. A.V.Sreekanth, IRS, JCITFor Respondent: Shri. Balu, C.A
Section 143(1)Section 143(2)Section 143(3)Section 80PSection 80P(2)Section 80P(2)(d)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी अ"ाहम पी. जॉज",लेखा सद"य एवं "ीजी. पवन कुमार, "या"यकसद"यकेसम" BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.1365/Mds/2016 "नधा"रण वष" /Assessment year : 2012-2013. The Income Tax Officer, Vs. M/s. S 1235 Udayapatti PACCS Ltd, Ward 2(1) Udayapatti (PO) Salem -7 Salem 636 140. [PAN AAFAS8771G ] आयकर अपील सं./I.T.A. No.1366/Mds/2016 "नधा"रण वष" /Assessment year : 2012-2013. Vs. M/s. S Kollapatti PACB Ltd, The Income Tax Officer, Ward 2(1) Sarkar K…

ACIT, CIRCLE - 56, KOLKATA, KOLKATA vs. THE WEST BENGAL STATE CO-OPT. BANK LTD., KOLKATA

In the result, the appeals as well as the cross-objections are dismissed

ITA 737/KOL/2011[1996-97]Status: DisposedITAT Kolkata03 Aug 2016AY 1996-97

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.Anos.737-742/Kol/2011 Assessment Years : 1996-97 To 2001-02 A.C.I.T., Circle-56, -Vs.- The West Bengal State Co-Operative Kolkata Bank Ltd.Kolkata [Pan : Aaaat 7072 N] (Respondent) (Appellant) C.O.Nos.36-40/Kol/2011 (A/O I.T.A Nos. 737-741/Kol/2011 ) Assessment Years : 1996-97 To 2000-2001 The West Bengal State Co-Operative -Vs.- A.C.I.T., Circle-56, Bank Ltd., Kolkata Kolkata [Pan : Aaaat 7072 N] (Respondent) (Appellant) For The Department : Shri G.Mallikarjuna, Cit(Dr) For The Assessee : Shri N.C.Mondal, Ca Date Of Hearing : 27.07.2016. Date Of Pronouncement : 03.08.2016. Order Per Bench

For Appellant: Shri N.C.Mondal, CAFor Respondent: Shri G.Mallikarjuna, CIT(DR)
Section 147Section 80PSection 80P(2)(a)

…of the Hon'ble Supreme Court ,in the case of Totgars' Co-operative Sale Society Ltd-Vs- Income Tax Officer, Karnataka, [2010), 188 Taxman 282. 11. That the learned CIT(A) erred in ignoring the decisions in U.P. Co-operative Cane Union Federation Ltd. Vs. CIT 237 ITR 574 (All.) as well as Assam Co-operative Apex Marketing Society Ltd. Vs. CIT 201 ITR 332 while granting tax exemption to income earned from non-members. 12. That the learned CIT(A) failed to notice that the assessee co-operative bank is functioning on purely commercial basis and accorded tax exemption to the co-operative bank functioning on commercia…

ITO, SALEM vs. S-45, NARASINGAPURAM PRIMARY AGRICULTURAL CO-OP CREDIT SOCIETY LTD., SALEM

In the result, the appeals of the Department in ITA Nos

ITA 520/CHNY/2016[2012-13]Status: DisposedITAT Chennai11 May 2016AY 2012-13

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. P. Radhakrishnan, IRS, JCITFor Respondent: None
Section 143(1)Section 143(2)Section 143(3)Section 260ASection 80PSection 80P(2)Section 80P(2)(d)

…port were the member means share holder and does not include associate member. The ld. Authorised Representative argued on membership of society and supported with Apex Court decision of M/s. U.P. C- operative Cane Union Federation Ltd, Lucknow vs. CIT (1999) 237 ITR 574(SC) and definition of member as the provision of T.N. Co-operative Societies Act 1983 and filed written submissions and explained that there is no cheque facility is available to members and the business of providing credit facilities to its members and activities of Primary agriculture co- operative credit society are not at par with co-operativ…

ITO, SALEM vs. S-45, THALAIVASAL PRIMARY AGRICULTURAL CO-OP CREDIT SOCIETY LTD., SALEM

In the result, the appeals of the Department in ITA Nos

ITA 519/CHNY/2016[2012-13]Status: DisposedITAT Chennai11 May 2016AY 2012-13

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. P. Radhakrishnan, IRS, JCITFor Respondent: None
Section 143(1)Section 143(2)Section 143(3)Section 260ASection 80PSection 80P(2)Section 80P(2)(d)

…port were the member means share holder and does not include associate member. The ld. Authorised Representative argued on membership of society and supported with Apex Court decision of M/s. U.P. C- operative Cane Union Federation Ltd, Lucknow vs. CIT (1999) 237 ITR 574(SC) and definition of member as the provision of T.N. Co-operative Societies Act 1983 and filed written submissions and explained that there is no cheque facility is available to members and the business of providing credit facilities to its members and activities of Primary agriculture co- operative credit society are not at par with co-operativ…

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