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 366,470 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

Prathamika Krishi Pattin Sahakakari Bank Niyamit, Vijayapura vs. Income Tax Officer, Ward-2, Vijayapura

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 21/BANG/2018[2013-14]Status: DisposedITAT Bangalore27 Feb 2018AY 2013-14

Bench: Shri Arun Kumar Garodia

For Appellant: Shri Sandeep, C. AFor Respondent: Shri Balakrishnan N. Addl. CIT (DR)
Section 56Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-C” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER ITA Nos.20& 21/Bang/2018 Assessment Years :2012-13 & 2013-14 M/s. Prathamika Krishi Pattin Sahakari Bank Niyamit, The Income Tax Post Ukkali - 586102, Officer, Vs. Tq: Basavan Bagewadi, Ward – 2, Dist: Vijayapur. Vijayapur. PAN: AAAAP6365Q APPELLANT RESPONDENT Appellant by : Shri Sandeep, C. A. Respondent by : Shri Balakrishnan N. Addl. CIT (DR) Date of hearing : 27.02.2018 Date of Pronouncement : 27.02.2018 O R D E R Per Shri A.K. Garodia, Accountant Member Both these appeals are filed by the as…

Prathamika Krishi Pattin Sahakari Bank Niyamit, Vijayapur vs. Income Tax Officer, Ward-2, Vijayapura

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 20/BANG/2018[2012-13]Status: DisposedITAT Bangalore27 Feb 2018AY 2012-13

Bench: Shri Arun Kumar Garodia

For Appellant: Shri Sandeep, C. AFor Respondent: Shri Balakrishnan N. Addl. CIT (DR)
Section 56Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-C” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER ITA Nos.20& 21/Bang/2018 Assessment Years :2012-13 & 2013-14 M/s. Prathamika Krishi Pattin Sahakari Bank Niyamit, The Income Tax Post Ukkali - 586102, Officer, Vs. Tq: Basavan Bagewadi, Ward – 2, Dist: Vijayapur. Vijayapur. PAN: AAAAP6365Q APPELLANT RESPONDENT Appellant by : Shri Sandeep, C. A. Respondent by : Shri Balakrishnan N. Addl. CIT (DR) Date of hearing : 27.02.2018 Date of Pronouncement : 27.02.2018 O R D E R Per Shri A.K. Garodia, Accountant Member Both these appeals are filed by the as…

M/S Mahilanidhi Souharda Sahakari Limited, Magaluru vs. Income Tax Officer Ward-2(3), Mangaluru

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

ITA 193/BANG/2018[2013-14]Status: DisposedITAT Bangalore27 Feb 2018AY 2013-14

Bench: Shri Arun Kumar Garodiaassessment Year :2013-14

For Appellant: Shri Sandeep, C. AFor Respondent: Shri Balakrishnan N. Addl. CIT (DR)
Section 143(3)Section 56Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER Assessment Year :2013-14 M/s. Mahilanidhi Souharda Sahakari Ltd., D.No. 3/74A, The Income Tax “Maithri”, Post Deralakatte, Officer, Vs. Mangaluru – 574 160. Ward – 2 (3), Mangaluru. PAN: AAAAM4812D APPELLANT RESPONDENT Appellant by : Shri Sandeep, C. A. Respondent by : Shri Balakrishnan N. Addl. CIT (DR) Date of hearing : 27.02.2018 Date of Pronouncement : 27.02.2018 O R D E R Per Shri A.K. Garodia, Accountant Member This appeal is filed by the assessee which is directed against the order of ld. C…

Lalitamba Pattina Souharda Sahakari Niyamita vs. The Income Tax Officer

Appeal stands disposed of accordingly

ITA/100004/2018HC Karnataka19 Feb 2018

Bench: JOHN MICHAEL CUNHA,S.SUJATHA

Section 143(2)Section 143(3)Section 260ASection 80P(1)Section 80P(2)(a)

…ive Sale Society Limited supra is also considered and distinguished. The view taken by the Andhra Pradesh High Court in the Commissioner of Income Tax -III, Hyderabad, v. Andhra Pradesh State Co-operative Bank Limited, reported in : 13 : (2011) 200 Taxmann 220/12 is also considered whereby Andhra Pradesh High Court has held that the interest earned by the Co-operative Society by investing the fixed deposits in the Banks is entitled for deduction under Section 80P(2)(i)(a) of the Act. It is also pertinent to note that this judgment of the jurisdictional High Court in Tumkur Merchants Souharda…

ITO, WD-36(4), Kolkata vs. The New India Assurance Co Ltd., Kolkata

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

ITA 145/KOL/2016[2012-2013]Status: DisposedITAT Kolkata07 Feb 2018AY 2012-2013
For Appellant: Shri Sallong Yaden, Addl.CIT, ld.DRFor Respondent: Shri S.K.Saha, FCA, ld.AR
Section 143(2)Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA Before: Shri M. Balaganesh, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 145/Kol/2016 A.Y: 2012-13 I.T.O., Ward 36(4), Vs. The New India Assurance Kolkata Co. Ltd. Employees’ Co-op. Credit Society Ltd. PAN: AACAT0278Q [Appellant] [Respondent] For the Appellant : Shri Sallong Yaden, Addl.CIT, ld.DR For the Respondent : Shri S.K.Saha, FCA, ld.AR Date of hearing : 16-11-2017 Date of pronouncement : 07-02-2018 ORDER Shri S.S.Viswanethra Ravi, JM: This appeal by the Revenue is directed against the order of the Comm…

M/S Honnali Credit Co-Operative Society Ltd, Honnali vs. Income Tax Officer Ward-2, Shimoga

In the result, both the appeals of the assessee are allowed

ITA 2752/BANG/2017[2011-12]Status: DisposedITAT Bangalore31 Jan 2018AY 2011-12

Bench: Shri. Jason P. Boaz

For Appellant: Shri. Nayaz Pasha, CAFor Respondent: Smt. Padmameenakshi, JCIT
Section 80P(2)Section 80P(2)(a)

…ITA.2752 & 2753/Bang/2017 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SHRI. JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI. LALIT KUMAR, JUDICIAL MEMBER I.T.A Nos.2752 & 2753/Bang/2017) (Assessment Years : 2011-12 & 2012-13) M/s. Honnali Credit Co-op Society Ltd, T. M. Road, Honnali .. Applicant PAN : AAATH4527L v. Income-tax Officer,, Ward -2, Shivamoga .. Respondent Assessee by : Shri. Nayaz Pasha, CA Revenue by : Smt. Padmameenakshi, JCIT Heard on : 24.01.2018 Pronounced on : 31.01.2018 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : These are two appeals filed by the…

Sri Maheshwara Credit Co-Op Society Ltd, Haveri vs. Inocme Tax Officer Ward-2, Haveri

In the result, both the appeals filed by the assessee are allowed

ITA 2699/BANG/2017[2014-15]Status: DisposedITAT Bangalore24 Jan 2018AY 2014-15

Bench: Shri Arun Kumar Garodia

For Appellant: Shri M.R. Uppin, AdvocateFor Respondent: Shri Vimal Anand, Addl. CIT (DR)
Section 28Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER ITA Nos.2698 & 2699/Bang/2017 Assessment Years :2013-14 & 2014-15 M/s. Sri Maheshwara Credit Co-operative Society Ltd., The Income Tax Officer, M.G. Road, Vs. Ward – 2, Haveri – 581 110. Haveri. PAN: AAAAH 1459F APPELLANT RESPONDENT Appellant by : Shri M.R. Uppin, Advocate Respondent by : Shri Vimal Anand, Addl. CIT (DR) Date of hearing : 19.01.2018 Date of Pronouncement : 24.01.2018 O R D E R Per Shri A.K. Garodia, Accountant Member Both these appeals are filed by the assessee which are directed…

Sri Maheshwara Credit Co-Op Society Ltd, Haveri vs. Income Tax Officer Ward-2, Haveri

In the result, both the appeals filed by the assessee are allowed

ITA 2698/BANG/2017[2013-14]Status: DisposedITAT Bangalore24 Jan 2018AY 2013-14

Bench: Shri Arun Kumar Garodia

For Appellant: Shri M.R. Uppin, AdvocateFor Respondent: Shri Vimal Anand, Addl. CIT (DR)
Section 28Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER ITA Nos.2698 & 2699/Bang/2017 Assessment Years :2013-14 & 2014-15 M/s. Sri Maheshwara Credit Co-operative Society Ltd., The Income Tax Officer, M.G. Road, Vs. Ward – 2, Haveri – 581 110. Haveri. PAN: AAAAH 1459F APPELLANT RESPONDENT Appellant by : Shri M.R. Uppin, Advocate Respondent by : Shri Vimal Anand, Addl. CIT (DR) Date of hearing : 19.01.2018 Date of Pronouncement : 24.01.2018 O R D E R Per Shri A.K. Garodia, Accountant Member Both these appeals are filed by the assessee which are directed…

Th E Padne Service Co-Op Bank Ltd, Kasargode vs. The ITO, Ward-2, Kasargode

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

ITA 585/COCH/2017[2013-14]Status: DisposedITAT Cochin11 Jan 2018AY 2013-14

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

For Appellant: Sri. H.Subrahmania BhatFor Respondent: Sri. A.Dhanaraj, Sr.DR
Section 143(3)Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Pooraji, AM & Shri George George K, JM ITA No.584/Coch/2017 : Asst.Year 2007-2008 ITA No.585/Coch/2017 : Asst.Year 2013-2014 The Padne Service Co- The Income Tax Officer operative Bank Limited Vs. Ward – 2 P.O.Padne, Kasargod. Kasaragod District-671 312. PAN : AAAAT4036E. (Appellant) (Respondent) Appellant by : Sri. H.Subrahmania Bhat Respondent by : Sri. A.Dhanaraj, Sr.DR Date of Pronouncement : 11.01.2018 Date of Hearing : 10.01.2018 O R D E R Per George George K., JM These appeals at the instance of the assessee are directed…

Th E Padne Service Co-Op Bank Ltd, Kasargode vs. The ITO, Ward-2, Kasargode

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

ITA 584/COCH/2017[2007-08]Status: DisposedITAT Cochin11 Jan 2018AY 2007-08

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

For Appellant: Sri. H.Subrahmania BhatFor Respondent: Sri. A.Dhanaraj, Sr.DR
Section 143(3)Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Pooraji, AM & Shri George George K, JM ITA No.584/Coch/2017 : Asst.Year 2007-2008 ITA No.585/Coch/2017 : Asst.Year 2013-2014 The Padne Service Co- The Income Tax Officer operative Bank Limited Vs. Ward – 2 P.O.Padne, Kasargod. Kasaragod District-671 312. PAN : AAAAT4036E. (Appellant) (Respondent) Appellant by : Sri. H.Subrahmania Bhat Respondent by : Sri. A.Dhanaraj, Sr.DR Date of Pronouncement : 11.01.2018 Date of Hearing : 10.01.2018 O R D E R Per George George K., JM These appeals at the instance of the assessee are directed…

M/S.Mangalam Service Co-Op Bank Ltd, Tirur vs. The ITO, Ward-1, Tirur

In the result, the appeal filed by the assessee in ITA No

ITA 495/COCH/2017[2013-14]Status: DisposedITAT Cochin17 Oct 2017AY 2013-14

Bench: Shri George George Kthe Mangalam Service Cooperative Vs The Income Tax Officer Bank Ltd, Mangalam Po Ward 1, Tirur. Malappuram-676 561. Pan No. Aacam 9758J] Appellant Respondent

Section 5Section 80PSection 80P(2)

…ITA No. 495/Coch/2017 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH (SMC) KOCHI BEFORE SHRI GEORGE GEORGE K, Judicial Member The Mangalam Service Cooperative Vs The Income tax Officer Bank Ltd, Mangalam PO Ward 1, Tirur. Malappuram-676 561. PAN NO. AACAM 9758J] Appellant Respondent Assessee By Shri Amaljith P.J., CA Revenue By Shri A Dhanaraj, Sr DR Date of Hearing 17/10/2017 17th /10/2017 Date of pronouncement ORDER PER GEORGE GEORGE K, JM; This appeal at the instance of the assessee is directed against the order of the CIT(A), Kozhikode dated 30/05/2017. The relevant assessment year is 2013-14. 2 Bri…

Income Tax Officer Ward-6(3)(2), Bangalore vs. M/S Pavagada Souharda Multipurpose Co-Operative Limited, Bangalore

In the result, the appeal of revenue is dismissed

ITA 34/BANG/2017[2012-13]Status: DisposedITAT Bangalore22 Sept 2017AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodiaassessment Year : 2012-13

For Appellant: Smt. H.L. Soumya, Addl. CIT(DR)For Respondent: Shri Madhukar G. Hegde, CA
Section 5Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER Assessment year : 2012-13 The Income Tax Officer, Vs. M/s. Pavagada Souharda Ward 6(3)(2), Multipurpose Co-op. Ltd., No.2729, 14th Cross, E-Block, Bengaluru. Kodigehalli Gate, Sahakarnagar, Bengaluru – 560 092. PAN: AAAAT 7737L APPELLANT RESPONDENT Appellant by : Smt. H.L. Soumya, Addl. CIT(DR) Respondent by : Shri Madhukar G. Hegde, CA Date of hearing : 19.09.2017 Date of Pronouncement : 22.09.2017 O R D E R Per Sunil Kumar Yadav, Judicial Member This appeal is…

M/S.Ezhome Service Co-Op Bank Ltd, Kannur vs. The ITO, Kannur

In the result, the appeal filed by the assessee in ITA No

ITA 269/COCH/2017[2011-12]Status: DisposedITAT Cochin12 Jul 2017AY 2011-12

Bench: Shri George George Kthe Azhikode Service Cooperative Bank Vs The Income Tax Officer Ltd , No.F 1149 Ward 1 Azhikode- Kannur Kannur Kerala 670 009 Pan No. Aaaaa7103M M/S Maniat Service Cooperative Bank Vs The Income Tax Officer Po Maniat Ward 2 Kasaragod 671 310 Kasaragod Pan No. Aaaam7608K M/S Madikai Service Cooperative Bank Vs The Income Tax Officer Po Madikai Ward 2 Kasaragod 671 314 Kasaragod Pan No. Aaaat7221K M/S Bedadka Farmers Service Vs The Income Tax Officer Cooperative Bank Ltd Ward 1 Kundamkuzhy Po Kasaragod Kasaragd 671 541 Pan No. Aaaab0892Q The Payyannur Service Cooperative Vs The Income Tax Officer Bank -No.F 1401 Ward 2 Po Payyannur Kannur Kannur 670 307 Pan No. Aaabp0133D ( Appellants) (Respondent)

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

…ITA Nos 261/C/2017, ITA No. 208/Coch/2017, ITA No 209/Coch/2017 ITA No. 210/Coch/2017 , ITA No. 263/Coch/2017, ITA No. 268/Coch/2017 & IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH (SMC) KOCHI BEFORE SHRI GEORGE GEORGE K, judicial Member The Azhikode Service Cooperative Bank Vs The Income tax Officer Ltd , No.F 1149 Ward 1 Azhikode- Kannur Kannur Kerala 670 009 PAN NO. AAAAA7103M M/s Maniat Service Cooperative Bank Vs The Income tax Officer PO Maniat Ward 2 Kasaragod 671 310 Kasaragod PAN NO. AAAAM7608K M/s Madikai Service Cooperative Bank Vs The Income tAx Officer PO Madikai Ward 2 Kasaragod 671 314 Kasarago…

The Madai Service Co-Op Bank Ltd, Kannur vs. The ITO, Kannur

In the result, the appeal filed by the assessee in ITA No

ITA 268/COCH/2017[2011-12]Status: DisposedITAT Cochin12 Jul 2017AY 2011-12

Bench: Shri George George Kthe Azhikode Service Cooperative Bank Vs The Income Tax Officer Ltd , No.F 1149 Ward 1 Azhikode- Kannur Kannur Kerala 670 009 Pan No. Aaaaa7103M M/S Maniat Service Cooperative Bank Vs The Income Tax Officer Po Maniat Ward 2 Kasaragod 671 310 Kasaragod Pan No. Aaaam7608K M/S Madikai Service Cooperative Bank Vs The Income Tax Officer Po Madikai Ward 2 Kasaragod 671 314 Kasaragod Pan No. Aaaat7221K M/S Bedadka Farmers Service Vs The Income Tax Officer Cooperative Bank Ltd Ward 1 Kundamkuzhy Po Kasaragod Kasaragd 671 541 Pan No. Aaaab0892Q The Payyannur Service Cooperative Vs The Income Tax Officer Bank -No.F 1401 Ward 2 Po Payyannur Kannur Kannur 670 307 Pan No. Aaabp0133D ( Appellants) (Respondent)

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

…ITA Nos 261/C/2017, ITA No. 208/Coch/2017, ITA No 209/Coch/2017 ITA No. 210/Coch/2017 , ITA No. 263/Coch/2017, ITA No. 268/Coch/2017 & IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH (SMC) KOCHI BEFORE SHRI GEORGE GEORGE K, judicial Member The Azhikode Service Cooperative Bank Vs The Income tax Officer Ltd , No.F 1149 Ward 1 Azhikode- Kannur Kannur Kerala 670 009 PAN NO. AAAAA7103M M/s Maniat Service Cooperative Bank Vs The Income tax Officer PO Maniat Ward 2 Kasaragod 671 310 Kasaragod PAN NO. AAAAM7608K M/s Madikai Service Cooperative Bank Vs The Income tAx Officer PO Madikai Ward 2 Kasaragod 671 314 Kasarago…

M/S.the Payyannur Service Co-Op Bank Ltd, Kannur vs. The ITO, Kannur

In the result, the appeal filed by the assessee in ITA No

ITA 263/COCH/2017[2008-09]Status: DisposedITAT Cochin12 Jul 2017AY 2008-09

Bench: Shri George George Kthe Azhikode Service Cooperative Bank Vs The Income Tax Officer Ltd , No.F 1149 Ward 1 Azhikode- Kannur Kannur Kerala 670 009 Pan No. Aaaaa7103M M/S Maniat Service Cooperative Bank Vs The Income Tax Officer Po Maniat Ward 2 Kasaragod 671 310 Kasaragod Pan No. Aaaam7608K M/S Madikai Service Cooperative Bank Vs The Income Tax Officer Po Madikai Ward 2 Kasaragod 671 314 Kasaragod Pan No. Aaaat7221K M/S Bedadka Farmers Service Vs The Income Tax Officer Cooperative Bank Ltd Ward 1 Kundamkuzhy Po Kasaragod Kasaragd 671 541 Pan No. Aaaab0892Q The Payyannur Service Cooperative Vs The Income Tax Officer Bank -No.F 1401 Ward 2 Po Payyannur Kannur Kannur 670 307 Pan No. Aaabp0133D ( Appellants) (Respondent)

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

…ITA Nos 261/C/2017, ITA No. 208/Coch/2017, ITA No 209/Coch/2017 ITA No. 210/Coch/2017 , ITA No. 263/Coch/2017, ITA No. 268/Coch/2017 & IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH (SMC) KOCHI BEFORE SHRI GEORGE GEORGE K, judicial Member The Azhikode Service Cooperative Bank Vs The Income tax Officer Ltd , No.F 1149 Ward 1 Azhikode- Kannur Kannur Kerala 670 009 PAN NO. AAAAA7103M M/s Maniat Service Cooperative Bank Vs The Income tax Officer PO Maniat Ward 2 Kasaragod 671 310 Kasaragod PAN NO. AAAAM7608K M/s Madikai Service Cooperative Bank Vs The Income tAx Officer PO Madikai Ward 2 Kasaragod 671 314 Kasarago…

M/.the Azhikkode Service Co-Op Bank Ltd, Kannur vs. The ITO, Kannur

In the result, the appeal filed by the assessee in ITA No

ITA 261/COCH/2017[2012-13]Status: DisposedITAT Cochin12 Jul 2017AY 2012-13

Bench: Shri George George Kthe Azhikode Service Cooperative Bank Vs The Income Tax Officer Ltd , No.F 1149 Ward 1 Azhikode- Kannur Kannur Kerala 670 009 Pan No. Aaaaa7103M M/S Maniat Service Cooperative Bank Vs The Income Tax Officer Po Maniat Ward 2 Kasaragod 671 310 Kasaragod Pan No. Aaaam7608K M/S Madikai Service Cooperative Bank Vs The Income Tax Officer Po Madikai Ward 2 Kasaragod 671 314 Kasaragod Pan No. Aaaat7221K M/S Bedadka Farmers Service Vs The Income Tax Officer Cooperative Bank Ltd Ward 1 Kundamkuzhy Po Kasaragod Kasaragd 671 541 Pan No. Aaaab0892Q The Payyannur Service Cooperative Vs The Income Tax Officer Bank -No.F 1401 Ward 2 Po Payyannur Kannur Kannur 670 307 Pan No. Aaabp0133D ( Appellants) (Respondent)

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

…ITA Nos 261/C/2017, ITA No. 208/Coch/2017, ITA No 209/Coch/2017 ITA No. 210/Coch/2017 , ITA No. 263/Coch/2017, ITA No. 268/Coch/2017 & IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH (SMC) KOCHI BEFORE SHRI GEORGE GEORGE K, judicial Member The Azhikode Service Cooperative Bank Vs The Income tax Officer Ltd , No.F 1149 Ward 1 Azhikode- Kannur Kannur Kerala 670 009 PAN NO. AAAAA7103M M/s Maniat Service Cooperative Bank Vs The Income tax Officer PO Maniat Ward 2 Kasaragod 671 310 Kasaragod PAN NO. AAAAM7608K M/s Madikai Service Cooperative Bank Vs The Income tAx Officer PO Madikai Ward 2 Kasaragod 671 314 Kasarago…

M/S.Bedaka Farmers Service Co-Op Bank Ltd, Kasargode vs. The ITO, Kasargode

In the result, the appeal filed by the assessee in ITA No

ITA 210/COCH/2017[2007-08]Status: DisposedITAT Cochin12 Jul 2017AY 2007-08

Bench: Shri George George Kthe Azhikode Service Cooperative Bank Vs The Income Tax Officer Ltd , No.F 1149 Ward 1 Azhikode- Kannur Kannur Kerala 670 009 Pan No. Aaaaa7103M M/S Maniat Service Cooperative Bank Vs The Income Tax Officer Po Maniat Ward 2 Kasaragod 671 310 Kasaragod Pan No. Aaaam7608K M/S Madikai Service Cooperative Bank Vs The Income Tax Officer Po Madikai Ward 2 Kasaragod 671 314 Kasaragod Pan No. Aaaat7221K M/S Bedadka Farmers Service Vs The Income Tax Officer Cooperative Bank Ltd Ward 1 Kundamkuzhy Po Kasaragod Kasaragd 671 541 Pan No. Aaaab0892Q The Payyannur Service Cooperative Vs The Income Tax Officer Bank -No.F 1401 Ward 2 Po Payyannur Kannur Kannur 670 307 Pan No. Aaabp0133D ( Appellants) (Respondent)

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

…ITA Nos 261/C/2017, ITA No. 208/Coch/2017, ITA No 209/Coch/2017 ITA No. 210/Coch/2017 , ITA No. 263/Coch/2017, ITA No. 268/Coch/2017 & IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH (SMC) KOCHI BEFORE SHRI GEORGE GEORGE K, judicial Member The Azhikode Service Cooperative Bank Vs The Income tax Officer Ltd , No.F 1149 Ward 1 Azhikode- Kannur Kannur Kerala 670 009 PAN NO. AAAAA7103M M/s Maniat Service Cooperative Bank Vs The Income tax Officer PO Maniat Ward 2 Kasaragod 671 310 Kasaragod PAN NO. AAAAM7608K M/s Madikai Service Cooperative Bank Vs The Income tAx Officer PO Madikai Ward 2 Kasaragod 671 314 Kasarago…

M/S.Madikai Service Co-Op Bank Ltd, Trivandrum vs. The ITO, Kasargode

In the result, the appeal filed by the assessee in ITA No

ITA 209/COCH/2017[2007-08]Status: DisposedITAT Cochin12 Jul 2017AY 2007-08

Bench: Shri George George Kthe Azhikode Service Cooperative Bank Vs The Income Tax Officer Ltd , No.F 1149 Ward 1 Azhikode- Kannur Kannur Kerala 670 009 Pan No. Aaaaa7103M M/S Maniat Service Cooperative Bank Vs The Income Tax Officer Po Maniat Ward 2 Kasaragod 671 310 Kasaragod Pan No. Aaaam7608K M/S Madikai Service Cooperative Bank Vs The Income Tax Officer Po Madikai Ward 2 Kasaragod 671 314 Kasaragod Pan No. Aaaat7221K M/S Bedadka Farmers Service Vs The Income Tax Officer Cooperative Bank Ltd Ward 1 Kundamkuzhy Po Kasaragod Kasaragd 671 541 Pan No. Aaaab0892Q The Payyannur Service Cooperative Vs The Income Tax Officer Bank -No.F 1401 Ward 2 Po Payyannur Kannur Kannur 670 307 Pan No. Aaabp0133D ( Appellants) (Respondent)

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

…ITA Nos 261/C/2017, ITA No. 208/Coch/2017, ITA No 209/Coch/2017 ITA No. 210/Coch/2017 , ITA No. 263/Coch/2017, ITA No. 268/Coch/2017 & IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH (SMC) KOCHI BEFORE SHRI GEORGE GEORGE K, judicial Member The Azhikode Service Cooperative Bank Vs The Income tax Officer Ltd , No.F 1149 Ward 1 Azhikode- Kannur Kannur Kerala 670 009 PAN NO. AAAAA7103M M/s Maniat Service Cooperative Bank Vs The Income tax Officer PO Maniat Ward 2 Kasaragod 671 310 Kasaragod PAN NO. AAAAM7608K M/s Madikai Service Cooperative Bank Vs The Income tAx Officer PO Madikai Ward 2 Kasaragod 671 314 Kasarago…

Shri. Channabasappa, Ceo, Bellary vs. Commissioner of Income Tax, Kalaburagi

In the result, the appeal of the assessee is allowed

ITA 869/BANG/2017[2012-13]Status: DisposedITAT Bangalore31 May 2017AY 2012-13

Bench: Shri Vijay Pal Rao

For Appellant: Shri S.N. Arvinda, AdvoacateFor Respondent: Shri M.K. Biju, JCIT (DR) (ITAT)-3, Bengaluru
Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH-SMC “ A ” BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER I.T.A. No.869/Bang/2017 (Assessment Year : 2012-13) Shri H. Chennabasappa, Vs. Commissioner of Income Tax CEO, (Appeals), Primary Agriculture Credit Kalburgi-585 101 Co-opeative Society Ltd., Kalakamba Post, Bellary Dist. PAN AAATP 6810F Appellant Respondent. Appellant By : Shri S.N. Arvinda, Advoacate. Respondent By : Shri M.K. Biju, JCIT (DR) (ITAT)-3, Bengaluru. Date of Hearing : 25.05.2017. Date of Pronouncement : 31.05.2017. O R D E R Per Shri Vijay Pal Rao, J.M. : This appeal by the assessee is di…

Shri. B Madhvesh Rao, Ceo, Bellary vs. Commissioner of Income Tax, Kalaburagi

In the result, the appeal of the assessee is allowed

ITA 868/BANG/2017[2012-13]Status: DisposedITAT Bangalore31 May 2017AY 2012-13

Bench: Shri Vijay Pal Rao

For Appellant: Shri S.N. Arvinda, AdvoacateFor Respondent: Shri M.K. Biju, JCIT (DR) (ITAT)-3, Bengaluru
Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH-SMC “ C ” BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER I.T.A. No.868/Bang/2017 (Assessment Year : 2012-13) Shri B. Madhvesh Rao, CEO, Vs. Commissioner of Income Tax Primary Agriculture Credit (Appeals), Co-opeative Society Ltd., Kalburgi-585 101 Bylur Post, Bellary Dist. PAN AAATP 6810F Appellant Respondent. Appellant By : Shri S.N. Arvinda, Advoacate. Respondent By : Shri M.K. Biju, JCIT (DR) (ITAT)-3, Bengaluru. Date of Hearing : 25.05.2017. Date of Pronouncement : 31.05.2017. O R D E R Per Shri Vijay Pal Rao, J.M. : This appeal by the assessee is directe…