CIT v. Andhra Pradesh State

200 Taxmann 220High Court2011#220 most cited

What is CIT v. Andhra Pradesh State authority for?

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.

348

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Andhra Pradesh State · Andhra Pradesh State Co-operative Bank · Section 80P(2)(a)(i) · deduction for co-operative society · interest from fixed deposits · bank deposits · co-operative society income · Section 80P deduction · investment income exemption · gross total income

Sections most often in play

Section 80P(2)(a)(i)Section 56Section 80P(2)(d)Section 143(3)Section 80PSection 144BSection 80P(1)Section 57

Issues it is cited on

section 80p(2)(a)(iii)section 80p(1)section 80jsection 80p(2)(a)section 80p(2)(a)(i)section 80p(2)section 80p(2)(d)gross total incomesection 56section 2(19)section 80p(4)section 80p

Judgments citing CIT v. Andhra Pradesh State

The Gramin Seva Sahakari Samiti Maryadit, Dhamtari(C.G) vs. The Income Tax Officer, Dhamtari, Dhamtari(C.G)

ITA 120/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

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

…Gramin Sewa Sahakari Samiti Maryadit & Ors. Vs. The ITO- Ward 1(3), Raipur ITA No. 114/Rpr/2016 & Others 1 आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Court) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D BATTULL, ACCOUNTANT MEMBER Sl. ITA No. Name of Appellant Name of Asst. Year No. Respondent 1. 114/RPR/2016 Gramin Sewa Sahakari The Income Tax 2011-12 Samiti Maryadit, Officer- 1(3) Vill. Rajim, Fingeshwar, Raipur (C.G.) Dist. Raipur (C.G.) PAN :AAAAG9918Q 2. 115/RPR/2016 Gramin Sewa Sahakari The Income Tax 2011-12 Samiti Marya…

The Gramin Seva Sahakari Samiti Maryadit, Dhamtari(C.G) vs. The Income Tax Officer, Dhamtari, Dhamtari(C.G)

ITA 119/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

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

…Gramin Sewa Sahakari Samiti Maryadit & Ors. Vs. The ITO- Ward 1(3), Raipur ITA No. 114/Rpr/2016 & Others 1 आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Court) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D BATTULL, ACCOUNTANT MEMBER Sl. ITA No. Name of Appellant Name of Asst. Year No. Respondent 1. 114/RPR/2016 Gramin Sewa Sahakari The Income Tax 2011-12 Samiti Maryadit, Officer- 1(3) Vill. Rajim, Fingeshwar, Raipur (C.G.) Dist. Raipur (C.G.) PAN :AAAAG9918Q 2. 115/RPR/2016 Gramin Sewa Sahakari The Income Tax 2011-12 Samiti Marya…

The Gramin Seva Sahakari Samiti Maryadit, Raipur (Cg) vs. The Income Tax Officer 1(3), Raipur (Cg)

ITA 117/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

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

…Gramin Sewa Sahakari Samiti Maryadit & Ors. Vs. The ITO- Ward 1(3), Raipur ITA No. 114/Rpr/2016 & Others 1 आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Court) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D BATTULL, ACCOUNTANT MEMBER Sl. ITA No. Name of Appellant Name of Asst. Year No. Respondent 1. 114/RPR/2016 Gramin Sewa Sahakari The Income Tax 2011-12 Samiti Maryadit, Officer- 1(3) Vill. Rajim, Fingeshwar, Raipur (C.G.) Dist. Raipur (C.G.) PAN :AAAAG9918Q 2. 115/RPR/2016 Gramin Sewa Sahakari The Income Tax 2011-12 Samiti Marya…

The Gramin Seva Sahakari Samiti Maryadit, Raipur vs. The Income Tax Officer 1(3), Raipur (Cg)

ITA 116/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

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

…Gramin Sewa Sahakari Samiti Maryadit & Ors. Vs. The ITO- Ward 1(3), Raipur ITA No. 114/Rpr/2016 & Others 1 आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Court) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D BATTULL, ACCOUNTANT MEMBER Sl. ITA No. Name of Appellant Name of Asst. Year No. Respondent 1. 114/RPR/2016 Gramin Sewa Sahakari The Income Tax 2011-12 Samiti Maryadit, Officer- 1(3) Vill. Rajim, Fingeshwar, Raipur (C.G.) Dist. Raipur (C.G.) PAN :AAAAG9918Q 2. 115/RPR/2016 Gramin Sewa Sahakari The Income Tax 2011-12 Samiti Marya…

The Gramin Seva Sahakari Samiti Maryadit, Raipur (Cg) vs. The Income Tax Officer 1(3), Raipur (Cg)

ITA 115/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

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

…Gramin Sewa Sahakari Samiti Maryadit & Ors. Vs. The ITO- Ward 1(3), Raipur ITA No. 114/Rpr/2016 & Others 1 आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Court) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D BATTULL, ACCOUNTANT MEMBER Sl. ITA No. Name of Appellant Name of Asst. Year No. Respondent 1. 114/RPR/2016 Gramin Sewa Sahakari The Income Tax 2011-12 Samiti Maryadit, Officer- 1(3) Vill. Rajim, Fingeshwar, Raipur (C.G.) Dist. Raipur (C.G.) PAN :AAAAG9918Q 2. 115/RPR/2016 Gramin Sewa Sahakari The Income Tax 2011-12 Samiti Marya…

The Gramin Seva Sahakari Samiti Maryadit, Raipur (Cg) vs. The Income Tax Officer 1(3), Raipur (Cg)

ITA 114/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

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

…Gramin Sewa Sahakari Samiti Maryadit & Ors. Vs. The ITO- Ward 1(3), Raipur ITA No. 114/Rpr/2016 & Others 1 आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Court) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D BATTULL, ACCOUNTANT MEMBER Sl. ITA No. Name of Appellant Name of Asst. Year No. Respondent 1. 114/RPR/2016 Gramin Sewa Sahakari The Income Tax 2011-12 Samiti Maryadit, Officer- 1(3) Vill. Rajim, Fingeshwar, Raipur (C.G.) Dist. Raipur (C.G.) PAN :AAAAG9918Q 2. 115/RPR/2016 Gramin Sewa Sahakari The Income Tax 2011-12 Samiti Marya…

Navbharat Urban Cooperative Credit Society Limited, Thane vs. Income Tax Officer, Ward 4(3), Thane

In the result, both the appeals of the assessee are partly allowed as indicated above

ITA 5288/MUM/2018[2015-16]Status: DisposedITAT Mumbai25 Nov 2021AY 2015-16

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Sanjay J. Sethi
Section 234ASection 271Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “SMC” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NOs. 5288 & 5289/MUM/2018 (A.Ys: 2015-16 & 2014-15) Navbharat Urban Co-operative v. CIT (A) -3 Credit Society Ltd., A-wing, 6th Floor Ground Floor Ashar I.T. Park, Road No. 16Z Siddhivinayak Darsha Apartment Waghale Industrial Estate Phandnis Marg, Parnaka Thane – 400064 Vasai, Dist. Palghar - 401201 Mumbai PAN: AAAAN5201B (Appellant) (Respondent) Assessee by : Shri Bhupendra Shah Department by : Shri Sanjay J. Sethi Date of Hearing : 20.09.2021 Date of Pronouncement : 25.11.2021 O R D E…

The Jangid Brajman Co-Operative Credit and Saving Society Ltd., Ajmer vs. Pr.CIT, Ajmer

In the result, the appeal of the assessee is allowed

ITA 13/JPR/2021[2015-16]Status: DisposedITAT Jaipur09 Nov 2021AY 2015-16
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri B.K. Gupta (Pr.CIT) a
Section 143(2)Section 263Section 56Section 80PSection 80P(2)Section 80P(2)(a)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 13/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2015-16 cuke The Jangid Brahman Cooperative Credit The Pr. CIT, Vs. and Savings Bank Ltd., Ajmer. 1 Angira Nagar, Nasirabad Road, Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAT 9156 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (C.A.) jktLo dh vksj ls…

M/S. Thota Uthpannagala Marata Sahakara Sangha Niyamitha, Davanagere vs. Deputy Commissioner of Income Tax, Circle- 2(1), Davanagere

In the result appeal filed by assessee stands allowed

ITA 1290/BANG/2019[2013-14]Status: DisposedITAT Bangalore02 Feb 2021AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013-14

For Appellant: Shri S.V Ravishankar, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl.CIT
Section 57Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2013-14 M/s Thota Uthpannagala The Dy. Commissioner of Marata Sahakara Sangha Income-tax, Niyamitha, Circle-2(1), TUMCOS Building, Vs. Davangere. APMC Yard, Channagiri, Davangere District. PAN – AAAAT 3475 D APPELLANT RESPONDENT Assessee by : Shri S.V Ravishankar, Advocate Revenue by : Shri Priyadarshi Mishra, Addl.CIT (DR) Date of Hearing : 18-01-2021 Date of Pronouncement : 02-02-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has be…

Bombay Mercantile Co. Op. Bank Ltd. Employees Co-Op. Credit Society Ltd., Mumbai vs. ITO 15(1)(2), Mumbai

In the result, the appeals filed by the assessee are hereby partly allowed

ITA 4824/MUM/2016[2012-13]Status: DisposedITAT Mumbai27 Oct 2020AY 2012-13

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos.3583/Mum/2014 & 4824/Mum/2016 (निर्धारण वर्ा / Assessment Years:2010-11 & 2012-13) Bombay Mercantile Co-Op. बिधम/ Ito-15(1)(2) Bank Ltd. Room No.116, 1St Floor, Vs. Employees Co-Op. Credit Matru Mandir, Grant Road, Society Ltd. Mumbai-400007. Navratan Building, 69, P. D’Mello Road, Carnac Bunder, Mumbai-400009. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. :Aaajb0706E (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Vijay Joshi Revenue By: Ms. Kavita P. Kaushik (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 22/09/2020 घोषणा की तारीख /Date Of Pronouncement: 27/10/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Above Mentioned Appeals Against The Different Order Passed By The Commissioner Of Income Tax (Appeals) -26 & 28, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys. 2010-11 & 2012-13. Ita. No.3583/Mum/2014 2. The Assessee Has Filed The Present Appeal Against The Order Dated 24.02.2014 Passed By The Commissioner Of Income Tax (Appeals) -26, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2010- 11. Ita Nos. 3583/M/2014 & 4824/M/2016 A.Ys. 2010-11 & 2012-13 3. The Assessee Has Raised The Following Grounds: -

For Appellant: Shri Vijay JoshiFor Respondent: Ms. Kavita P. Kaushik (Sr. DR)
Section 143(2)Section 801Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. Nos.3583/Mum/2014 & 4824/Mum/2016 (निर्धारण वर्ा / Assessment Years:2010-11 & 2012-13) Bombay Mercantile Co-op. बिधम/ ITO-15(1)(2) Bank Ltd. Room No.116, 1st Floor, Vs. Employees Co-op. Credit Matru Mandir, Grant Road, Society Ltd. Mumbai-400007. Navratan Building, 69, P. D’mello Road, Carnac Bunder, Mumbai-400009. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. :AAAJB0706E (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Vijay Joshi Revenue by: Ms. Kavita P. Kaushik (Sr. DR…

M/S. Godrej & Boyce Employees Co-Op. Credit Soc. Ltd., Mumbai vs. Pr.CIT-29, Mumbai

In the result, appeal filed by the assessee for assessment year 2014-2015

ITA 1846/MUM/2019[2014-15]Status: DisposedITAT Mumbai18 Jun 2020AY 2014-15

Bench: Shri Rajesh Kumar (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2014-15 Godrej & Boyce Employees Co- (The Pr. C.I.T.- 29) I.T.O. -29(1)(4) Operative Credit Society Ltd., C-10, 3Rd Floor, Pratyakshakar Plot No. 11, Godrej & Boyce Bhavan, Bandra Kurla Complex, Manufacturing Co. Ltd., Vs. Bandra (E), L.B.S. Marg, Vikhroli (E), Mumbai - 400051 Mumbai – 400079 Pan: Aaaag2855N (Appellant) (Respondent) Assessee By : Ms. Dinkle Hariya (Ar) Revenue By : Shri Manjunatha Swamy (Dr) Date Of Hearing: 16/06/2020 Date Of Pronouncement: 18/06/2020

For Appellant: Ms. Dinkle Hariya (AR)For Respondent: Shri Manjunatha Swamy (DR)
Section 143Section 143(3)Section 263Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI BEFORE SHRI RAJESH KUMAR (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2014-15 Godrej & Boyce Employees Co- (The Pr. C.I.T.- 29) I.T.O. -29(1)(4) operative Credit Society Ltd., C-10, 3rd Floor, Pratyakshakar Plot No. 11, Godrej & Boyce Bhavan, Bandra Kurla Complex, Manufacturing Co. Ltd., Vs. Bandra (E), L.B.S. Marg, Vikhroli (E), Mumbai - 400051 Mumbai – 400079 PAN: AAAAG2855N (Appellant) (Respondent) Assessee by : Ms. Dinkle Hariya (AR) Revenue by : Shri Manjunatha Swamy (DR) Date of Hearing: 16/06/2020 Date of Pronouncement: 18/06/2020 O R D…

Godrej Industries Employees Co-Operative Credit Society Liimited, Mumbai vs. Pr.CIT-29, Mumbai

In the result, appeal filed by the assessee for assessment year 2014-2015

ITA 1803/MUM/2019[2014-15]Status: DisposedITAT Mumbai18 Jun 2020AY 2014-15

Bench: Shri Rajesh Kumar (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2014-15 Godrej Industries Employees Co- (The Pr. C.I.T.- 29) I.T.O. -29(1)(4) Operative Credit Society Ltd., C-10, 3Rd Floor, Pratyakshakar Plot No. 11, Godrej & Boyce Bhavan, Bandra Kurla Complex, Manufacturing Co. Ltd., Vs. Bandra (E), L.B.S. Marg, Vikhroli (E), Mumbai - 400051 Mumbai – 400079 Pan: Aaaag1042M (Appellant) (Respondent) Assessee By : Ms. Dinkle Hariya (Ar) Revenue By : Shri Manjunatha Swamy (Dr) Date Of Hearing: 16/06/2020 Date Of Pronouncement: 18/06/2020

For Appellant: Ms. Dinkle Hariya (AR)For Respondent: Shri Manjunatha Swamy (DR)
Section 143Section 143(3)Section 263Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI BEFORE SHRI RAJESH KUMAR (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2014-15 Godrej Industries Employees Co- (The Pr. C.I.T.- 29) I.T.O. -29(1)(4) operative Credit Society Ltd., C-10, 3rd Floor, Pratyakshakar Plot No. 11, Godrej & Boyce Bhavan, Bandra Kurla Complex, Manufacturing Co. Ltd., Vs. Bandra (E), L.B.S. Marg, Vikhroli (E), Mumbai - 400051 Mumbai – 400079 PAN: AAAAG1042M (Appellant) (Respondent) Assessee by : Ms. Dinkle Hariya (AR) Revenue by : Shri Manjunatha Swamy (DR) Date of Hearing: 16/06/2020 Date of Pronouncement: 18/06/2020 O…

Sbi Employees M.S. Patel Co Op. Credit Society Ltd., Mumbai vs. ITO 17 (3)(4), Mumbai

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

ITA 6780/MUM/2018[2013-14]Status: DisposedITAT Mumbai31 Jan 2020AY 2013-14

Bench: Shri Pawan Singh, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6780/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14)

For Appellant: Shri Hemant Shah, ARFor Respondent: Shri V. Vinod Kumar
Section 143(1)Section 143(2)Section 143(3)Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 6780/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14) ITO – 17(3)(4), SBI Employees M.S. Patel Aayakar Bhavan, Co. Op. Credit Society बिधम/ Maharshi Karve Marg, Ltd. 3rd floor, State Bank of Mumbai-400 020 Vs. India Bldg. Horniman Circle, Mumbai-400 023 स्थायीलेखासं./जीआइआरसं./PAN No. AAAAS9621A (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Hemant Shah, AR प्रत्यथीकीओरसे/Respondentby : Shri V. Vinod Kumar, DR सुनवाईकीतारीख/ : 16.01.2020 Date o…

Navbharat Urban Co-Operative Credit Society Limited, Thane vs. Income Tax Officer, Ward 12(1)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 738/MUM/2019[2014-15]Status: DisposedITAT Mumbai22 Oct 2019AY 2014-15

Bench: Shri Vikas Awasthy & Shri Rajesh Kumarassessment Year: 2014-15

For Appellant: Shri Bhupendra Shah, A.RFor Respondent: Dr. Narender Kumar,D.R
Section 263Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2014-15 M/s. Navbharat Urban Income Tax Officer, Co-Operative Society Ltd., Ward 12(1)(2), Ground Floor, 6th Floor, Road No.16Z, Siddhivinayak Darshan Near Ambika Nagar, Vs. Apartment, Wagle Indusstrial Estate, Phandnis Marg, Thane-400 604 Parnaka, Vasai, Thane - 401201 PAN: AAAAN5201B (Appellant) (Respondent) Present for: Assessee by : Shri Bhupendra Shah, A.R. Revenue by : Dr. Narender Kumar,D.R. Date of Hearing : 16.09.2019 Date of Pronouncement :…

The Sri Gowri Cooperative Society, Visakhapatnam vs. Principal Commissioner of Income Tax-1, Visakhapatnam

In the result, appeal filed by the assessee is allowed

ITA 26/VIZ/2018[2012-13]Status: DisposedITAT Visakhapatnam07 Aug 2019AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blem/S. The Sri Gowri Vs. Pr.Cit-1, Co-Operative Society, Visakhapatnam. D.No.49-34-32/1, Konathala Complex, Akkayyapalem Main Road, Visakhapatnam. Pan No. Aaaat 8140 M (Appellant) (Respondent)

For Appellant: Shri K.S.S. Sarma – AdvFor Respondent: Shri D.K. Sonawal– CIT DR
Section 263Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER M/s. The Sri Gowri vs. Pr.CIT-1, Co-operative Society, Visakhapatnam. D.No.49-34-32/1, Konathala Complex, Akkayyapalem Main Road, Visakhapatnam. PAN No. AAAAT 8140 M (Appellant) (Respondent) Assessee by : Shri K.S.S. Sarma – Adv. Department By : Shri D.K. Sonawal– CIT DR Date of hearing : 15/07/2019. Date of pronouncement : 07/08/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the assessee is directed against the order of P…

The ITO, WD-2(1), Trivandrum vs. Trivandrum District Electricity Board Employees Co-Op Society, Trivandrum

In the result, the appeals filed by the Revenue and cross objections filed by the assessee, are dismissed

ITA 275/COCH/2019[2015-16]Status: DisposedITAT Cochin01 Aug 2019AY 2015-16

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Amaljith P.J., FCAFor Respondent: Smt. A.S.Bindhu, Sr.DR
Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.273/Coch/2019 : Asst.Year 2011-2012 ITA No.274/Coch/2019 : Asst.Year 2012-2013 ITA No.275/Coch/2019 : Asst.Year 2015-2016 The Income Tax Officer, M/s.Trivandrum District Ward – 2(1) Vs. Electricity Board Trivandrum. Employees Co-op. Society Power House Building Trivandrum – 695 036. PAN : AADAT3725F. (Appellant) (Respondent) CO No.38/Coch/2019 : Asst.Year 2011-2012 CO No.39/Coch/2019 : Asst.Year 2012-2013 CO No.40/Coch/2019 : Asst.Year 2015-2016 M/s.Trivandrum District The Income Tax Off…

The ITO, WD-2(1), Trivandrum vs. Trivandrum District Electricity Board Employees Co-Op Society, Trivandrum

In the result, the appeals filed by the Revenue and cross objections filed by the assessee, are dismissed

ITA 274/COCH/2019[2012-13]Status: DisposedITAT Cochin01 Aug 2019AY 2012-13

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Amaljith P.J., FCAFor Respondent: Smt. A.S.Bindhu, Sr.DR
Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.273/Coch/2019 : Asst.Year 2011-2012 ITA No.274/Coch/2019 : Asst.Year 2012-2013 ITA No.275/Coch/2019 : Asst.Year 2015-2016 The Income Tax Officer, M/s.Trivandrum District Ward – 2(1) Vs. Electricity Board Trivandrum. Employees Co-op. Society Power House Building Trivandrum – 695 036. PAN : AADAT3725F. (Appellant) (Respondent) CO No.38/Coch/2019 : Asst.Year 2011-2012 CO No.39/Coch/2019 : Asst.Year 2012-2013 CO No.40/Coch/2019 : Asst.Year 2015-2016 M/s.Trivandrum District The Income Tax Off…

The ITO, WD-2(1), Trivandrum vs. Trivandrum District Electricity Board Employees Co-Op Society, Trivandrum

In the result, the appeals filed by the Revenue and cross objections filed by the assessee, are dismissed

ITA 273/COCH/2019[2011-12]Status: DisposedITAT Cochin01 Aug 2019AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Amaljith P.J., FCAFor Respondent: Smt. A.S.Bindhu, Sr.DR
Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.273/Coch/2019 : Asst.Year 2011-2012 ITA No.274/Coch/2019 : Asst.Year 2012-2013 ITA No.275/Coch/2019 : Asst.Year 2015-2016 The Income Tax Officer, M/s.Trivandrum District Ward – 2(1) Vs. Electricity Board Trivandrum. Employees Co-op. Society Power House Building Trivandrum – 695 036. PAN : AADAT3725F. (Appellant) (Respondent) CO No.38/Coch/2019 : Asst.Year 2011-2012 CO No.39/Coch/2019 : Asst.Year 2012-2013 CO No.40/Coch/2019 : Asst.Year 2015-2016 M/s.Trivandrum District The Income Tax Off…

The ITO, WD-2(1), Trivandrum vs. M/S.Ananthapuram Cooperative Society, Trivandrum

In the result, the appeal filed by the Revenue is dismissed

ITA 272/COCH/2019[2011-12]Status: DisposedITAT Cochin01 Aug 2019AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Smt. A.S.Bindhu, Sr.DRFor Respondent: --- None ---
Section 5Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.272/Coch/2019 : Asst.Year 2011-2012 The Income Tax Officer, M/s.Ananthapuram Co- Ward – 2(1), Range 3 Vs. op. Society , TC 28/80, Trivandrum. Ananthapuram Towers, Kaithamukku Trivandrum – 695 024. PAN : AAEAA4313K. (Appellant) (Respondent) Appellant by : Smt. A.S.Bindhu, Sr.DR Respondent by : --- None --- Date of Pronouncement : 01.08.2019 Date of Hearing : 23.07.2019 O R D E R Per George George K. (JM) This appeal at the instance of the Revenue is directed against the order of the…

The ITO, WD-2(1), Trivandrum vs. Trivandrum District Electricity Board Employees Co-Op Society, Trivandrum

In the result, the appeal filed by the Revenue and cross objection filed by the assessee, are dismissed

ITA 266/COCH/2019[2013-14]Status: DisposedITAT Cochin01 Aug 2019AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Amaljith P.J., FCAFor Respondent: Smt. A.S.Bindhu, Sr.DR
Section 5Section 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.266/Coch/2019 : Asst.Year 2013-2014 The Income Tax Officer, M/s.Trivandrum District Ward – 2(1) Vs. Electricity Board Trivandrum. Employees Co-op. Society Power House Building Trivandrum – 695 036. PAN : AADAT3725F. (Appellant) (Respondent) CO No.35/Coch/2019 : Asst.Year 2013-2014 M/s.Trivandrum District The Income Tax Officer, Electricity Board Employees Vs. Ward – 2(1) Co-op. Society Power House Trivandrum. Building Trivandrum – 695 036. (Cross Objector) (Respondent) Revenue by : Smt.…