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

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

In the result, the appeal of the assessee is allowed

ITA 867/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 “ B ” BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER I.T.A. No.867/Bang/2017 (Assessment Year : 2012-13) Shri Basavaraj, CEO, Vs. Commissioner of Income Tax Primary Agriculture Credit (Appeals), Co-opeative Society Ltd., Kalburgi-585 101 Kolur Post, Bellary Dist-583 102 PAN AAAAP 4586H 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 direct…

Shri. S. M Revana Siddaiah, Ceo, Bellary vs. Commissioner of Income Tax, Kalaburagi

In the result, the appeal of the assessee is allowed

ITA 866/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.866/Bang/2017 (Assessment Year : 2012-13) Shri Revanna Siddaiah, CEO, Vs. Commissioner of Income Tax Primary Agriculture Credit (Appeals), Co-opeative Society Ltd., Kalburgi-585 101 Dammur Post, Bellary Dist. PAN AAATP 6832D 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 direc…

Shree Datta Prasad Sahakari Patsanstha Ltd, Mumbai vs. ITO 15(3)(4), Mumbai

In the result, the Revenue’s appeal is dismissed and assessee’s appeal is allowed

ITA 3783/MUM/2014[2010-11]Status: DisposedITAT Mumbai24 May 2017AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am Shree Datta Prasad Sahakari Income Tax Officer Patsanstha Ltd. Ward 15(3)(4) Dion Shelter Co Op Hsg Matru Mandir, Grant Rd, Society Ist Floor, Shop No. 108 Mumbai-07 Vs. S.B. Barve Marg, Kurla (E) Mumbai-400 024 Pan No. Aabas6993E Appellant .. Respondent Vs. Income Tax Officer Shree Datta Prasad Sahakari Ward 15(3)(4) Patsanstha Ltd. Matru Mandir, Grant Rd, Dion Shelter Co Op Hsg Society Mumbai-07 Ist Floor, Shop No. 108 S.B. Barve Marg, Kurla (E)S Mumbai-400 024 Pan No. Aabas6993E Appellant .. Respondent .. Mr. M Subramanian, Ar Assessee By Revenue By .. Mr. K. Ravi Kiran, Dr .. Date Of Hearing 16-05-2017 Date Of Pronouncement .. 24-05-2017 O R D E R Per Mahavir Singh, Jm:

Section 143(3)Section 2(24)Section 4Section 5Section 56Section 80Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI N.K. PRADHAN, AM Shree Datta Prasad Sahakari Income Tax Officer Patsanstha Ltd. Ward 15(3)(4) Dion Shelter Co Op HSG Matru Mandir, Grant RD, Society IST Floor, Shop No. 108 Mumbai-07 Vs. S.B. Barve Marg, Kurla (E) Mumbai-400 024 PAN No. AABAS6993E Appellant .. Respondent Vs. Income Tax Officer Shree Datta Prasad Sahakari Ward 15(3)(4) Patsanstha Ltd. Matru Mandir, Grant RD, Dion Shelter Co Op HSG Society Mumbai-07 IST Floor, Shop No. 108 S.B. Barve Marg, Kurla (E)s Mumbai-400 024 PAN No. AABAS6993E Appellant .. Respondent…

ITO 15(3)(4), Mumbai vs. Shree Datta Prasad Sahakari Patsanstha Ltd, Mumbai

In the result, the Revenue’s appeal is dismissed and assessee’s appeal is allowed

ITA 3769/MUM/2014[2010-11]Status: DisposedITAT Mumbai24 May 2017AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am Shree Datta Prasad Sahakari Income Tax Officer Patsanstha Ltd. Ward 15(3)(4) Dion Shelter Co Op Hsg Matru Mandir, Grant Rd, Society Ist Floor, Shop No. 108 Mumbai-07 Vs. S.B. Barve Marg, Kurla (E) Mumbai-400 024 Pan No. Aabas6993E Appellant .. Respondent Vs. Income Tax Officer Shree Datta Prasad Sahakari Ward 15(3)(4) Patsanstha Ltd. Matru Mandir, Grant Rd, Dion Shelter Co Op Hsg Society Mumbai-07 Ist Floor, Shop No. 108 S.B. Barve Marg, Kurla (E)S Mumbai-400 024 Pan No. Aabas6993E Appellant .. Respondent .. Mr. M Subramanian, Ar Assessee By Revenue By .. Mr. K. Ravi Kiran, Dr .. Date Of Hearing 16-05-2017 Date Of Pronouncement .. 24-05-2017 O R D E R Per Mahavir Singh, Jm:

Section 143(3)Section 2(24)Section 4Section 5Section 56Section 80Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI N.K. PRADHAN, AM Shree Datta Prasad Sahakari Income Tax Officer Patsanstha Ltd. Ward 15(3)(4) Dion Shelter Co Op HSG Matru Mandir, Grant RD, Society IST Floor, Shop No. 108 Mumbai-07 Vs. S.B. Barve Marg, Kurla (E) Mumbai-400 024 PAN No. AABAS6993E Appellant .. Respondent Vs. Income Tax Officer Shree Datta Prasad Sahakari Ward 15(3)(4) Patsanstha Ltd. Matru Mandir, Grant RD, Dion Shelter Co Op HSG Society Mumbai-07 IST Floor, Shop No. 108 S.B. Barve Marg, Kurla (E)s Mumbai-400 024 PAN No. AABAS6993E Appellant .. Respondent…

Shri. S.M.Revana Siddaiah, Ceo, Bellary vs. Commissioner of Income Tax, Gulbarga

In the result, the appeals of the assessees are allowed

ITA 2202/BANG/2016[2013-14]Status: DisposedITAT Bangalore28 Feb 2017AY 2013-14

Bench: Shri Vijay Pal Rao

For Respondent: Shri AR.V.Sreenivasan, JCIT (D.R)
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.2202 to 2204 & 2208/Bang/2016 (Assessment Year : 2013-14) 1. Shri S.M. Revana Siddaiah, CEO, Primary Agriculture Credit Co-operative Society Ltd., Dommur Post, Bellary District. PAN AAATP 6832D 2. Shri B. Madhvesh Rao, CEO Primary Agriculture Credit Vs. Commissioner of Income Tax Co-operative Society Ltd., (Appeals), Bylur Post, Kalburgi. Bellary District. PAN AAATP 6810F 3. Shri Basavaraj, CEO Primary Agriculture Credit Co-operative Society Ltd., Kolur Post, Bellary District. PAN AAAAP 4586H 4.…

Sesec, Eco. Railway Employees Co Operative Credit Society Ltd., Kolkata vs. PCIT-10, Kolkata

In the result, the appeal filed by the assessee on this ground, is dismissed

ITA 621/KOL/2016[2011-2012]Status: DisposedITAT Kolkata28 Sept 2016AY 2011-2012

Bench: Hon’Ble Shri S.S.Viswanethra Ravi, Jm & Dr.Arjun Lal Saini, Am ] Assessment Year : 2011-12

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri Rajat Subhra Biswas, CIT
Section 143(3)Section 154Section 263Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘A’ KOLKATA [Before Hon’ble Shri S.S.Viswanethra Ravi, JM & Dr.Arjun Lal Saini, AM ] Assessment Year : 2011-12 S.E. S.E.C., E.Co. Railway Employees -versus- P.C.I.T.- 10, Co-operative Credit Society Ltd. Kolkata Kolkata [PAN: AABAS 9181 Q] (Appellant) (Respondent) For the Appellant : Shri Subash Agarwal, Advocate For the Respondent : Shri Rajat Subhra Biswas, CIT Date of Hearing : 05.09.2016 Date of Pronouncement : 28.09.2016. ORDER Per Dr.Arjun Lal Saini, AM The captioned appeal filed by the assessee pertaining to A.Y. 2011-12, is directed against the order p…

ITO, Bangalore vs. The Beml Employees Co-Op Society Ltd., Bangalore

In the result, appeal of the Revenue is dismissed

ITA 435/BANG/2016[2007-08]Status: DisposedITAT Bangalore26 Aug 2016AY 2007-08
For Appellant: Shri. G. Venkatesh, AdvocateFor Respondent: Shri. Bipin C. N, JCIT
Section 5Section 80PSection 80P(2)(a)

…IT.435/Bang/2016 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'C', BANGALORE SHRI. ABRAHAM P. GEORGE, ACCOUNTANT MEMBER I.T.A No.435/Bang/2016 (Assessment Year : 2007-08) Income-tax Officer, Ward -4(2)(2), Bengaluru .. Appellant v. The BEML Employees Co-op Society Ltd, M/s. BEML, Bangalore Complex, New Thippasandra, Bengaluru 560 075 .. Respondent PAN : AAALT0689E Assessee by : Shri. G. Venkatesh, Advocate Revenue by : Shri. Bipin C. N, JCIT Heard on : 13.07.2016 Pronounced on : 26 .08.2016 O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : In this appeal filed by Revenue, its grieva…

ACIT, Circle - 56, 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)

…tributable to carrying on the business of banking and therefore it is liable to be deducted in terms of Section 80P(1) of the Act. In fact similar view is taken by the Andhra Pradesh High Court in the case of CIT v. Andhra Pradesh State Co-operative Bank Ltd. 336 ITR 516(AP). 13. In that view of the matter, the order passed by the appellate authorities denying the benefit of deduction of the aforesaid amount is unsustainable in law…..” 13. In view of the aforesaid judicial pronouncements, we are of the view that the objections raised by the revenue in the grounds of appeal before us, cannot be sustained. Respectf…

ITO, Hubli vs. The Madeena Co-Operative Credit Society Ltd., Alnavar

In the result, appeal of the Revenue is partly allowed for statistical purpose

ITA 1066/BANG/2015[2010-11]Status: DisposedITAT Bangalore24 Jun 2016AY 2010-11
For Appellant: NoneFor Respondent: Shri. Sunil Kumar Agarwal, JCIT
Section 40Section 5Section 80PSection 80P(2)(a)Section 80P(2)(i)

…ITA.1066/Bang/2015 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'C', BANGALORE SHRI. ABRAHAM P. GEORGE, ACCOUNTANT MEMBER I.T.A No.1066/Bang/2015 (Assessment Year : 2010-11) Income-tax Officer, Ward -2 (3), Hubli .. Appellant v. The Madeena Co-operative Credit Society Ltd, Axad Road, Alnavar .. Respondent PAN : AAABT2347P Assessee by : None Revenue by : Shri. Sunil Kumar Agarwal, JCIT Heard on : 09.06.2016 Pronounced on : 24.06.2016 O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : This appeal filed by Revenue is directed against order dt.30.03.2015 of CIT (A), Hubballi. 02. Altogether, fi…

M/S Shree Keshava Pathina Sahakara Sangha Niyamitha, Mysore vs. ITO, Mysore

In the result, the appeal of the assessee is allowed

ITA 102/BANG/2015[2011-12]Status: DisposedITAT Bangalore30 Dec 2015AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raoshree Keshava Pathina Sahakara Sangha Niyamitha, No.1260, 3Rd Cross, Near Vinayaka Nurshing Home, Krishnamurthypuram, Mysore-570004. … Appellant Pan: Aaaas 5752 J Vs. Income-Tax Officer, Ward 2(2), Mysore. … Respondent Appellant By: Shri Suresh Muthukrishnan, Ca. Respondent By: Dr. P.K.Srihari (Dr) Date Of Hearing : 09/12/2015. Date Of Pronouncement: 30/12/2015. O R D E R Per Vijay Pal Rao, Jm :

For Appellant: Shri Suresh Muthukrishnan, CAFor Respondent: Dr. P.K.Srihari (DR)
Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Shree Keshava Pathina Sahakara Sangha Niyamitha, No.1260, 3rd Cross, Near Vinayaka Nurshing Home, Krishnamurthypuram, Mysore-570004. … Appellant PAN: AAAAS 5752 J Vs. Income-tax Officer, Ward 2(2), Mysore. … Respondent Appellant by: Shri Suresh Muthukrishnan, CA. Respondent by: Dr. P.K.Srihari (DR) Date of hearing : 09/12/2015. Date of pronouncement: 30/12/2015. O R D E R Per VIJAY PAL RAO, JM : This appeal by the assessee is directed against the order dated 16/10/201…

Prathamika Krishi Pattin Shakari Bank Niyamith, Vijayapur vs. ITO, Vijayapur

ITA 1089/BANG/2015[2012-13]Status: DisposedITAT Bangalore28 Dec 2015AY 2012-13

Bench: Smt. Asha Vijayaraghavan & Shri Abraham P. Georgeassessment Year : 2012-13

For Appellant: Shri S Ramasubramanian, CAFor Respondent: Shri Sunil Kumar Agarwala, Jt.CIT(DR)
Section 143(2)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER Assessment year : 2012-13 Prathamika Krishi Pattin Vs. The Income Tax Officer, Sahakari Bank Nyt., Ward 1, At Post Tikota, Vijayapur. Vijayapura. PAN: AAAAP 3459P APPELLANT RESPONDENT Appellant by : Shri S Ramasubramanian, CA Respondent by : Shri Sunil Kumar Agarwala, Jt.CIT(DR) Date of hearing : 30.11.2015 Date of Pronouncement : 28.12.2015 O R D E R Per Asha Vijayaraghavan, Judicial Member This appeal by the assessee is directed against the order dated…

ITO, Bagalkot vs. M/S Shri. Sangameshwar Primary Teachers Co-Op Society Ltd., Bagalkot

In the result, appeal of the Revenue is dismissed

ITA 1212/BANG/2015[2012-13]Status: DisposedITAT Bangalore11 Dec 2015AY 2012-13

Bench: Smt. Asha Vijayaraghavan & Shri. Abraham P. George

For Appellant: Shri. Sandeep C, CAFor Respondent: Shri. Sanjay Kumar, CIT - III
Section 80PSection 80P(2)(a)Section 80P(4)

…ITA.1212/Bang/2015 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'C', BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI. ABRAHAM P. GEORGE, ACCOUNTANT MEMBER I.T.A No.1212/Bang/2015 (Assessment Year : 2012-13) Income-tax Officer, Ward -1, Bagalkot ..Appellant v. M/s. Shri Sangameshwar Primary Teachers’Co-op Society Ltd, Near Lingadakatti, Hungund Dist. Bagalkot ..Respondent PAN : AAAAS0767R Assessee by : Shri. Sandeep C, CA Revenue by : Shri. Sanjay Kumar, CIT - III Heard on : 09.12.2015 Pronounced on : 11 .12.2015 O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : In this ap…

ITO, Vijayapur vs. M/S Siddasiri Pattin Souharda Sahakari Niyamit, Vijayapur

In the result, appeal of the Revenue is dismissed

ITA 1192/BANG/2015[2012-13]Status: DisposedITAT Bangalore11 Dec 2015AY 2012-13

Bench: Smt. Asha Vijayaraghavan & Shri. Abraham P. George

For Appellant: Shri. Ashok A. Kulkarni, AdvocateFor Respondent: Shri. Sunil Kumar Agarwala, JCIT
Section 80PSection 80P(2)(a)Section 80P(4)

…ITA.1192/Bang/2015 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'C', BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI. ABRAHAM P. GEORGE, ACCOUNTANT MEMBER I.T.A No.1192/Bang/2015 (Assessment Year : 2012-13) Income-tax Officer, Ward -1, Vijayapur ..Appellant v. M/s. Siddasiri Pattin Souharda Sahakari Niyamit, S. S. Temple Campus, S. S. Road, Vijayapur ..Respondent PAN : AAAJS3372F Assessee by : Shri. Ashok A. Kulkarni, Advocate Revenue by : Shri. Sunil Kumar Agarwala, JCIT Heard on : 08.12.2015 Pronounced on : 11 .12.2015 O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : I…

ITO, Bagalkot vs. M/S Vijay Soudharda Credit Sahakari Limited, Bagalkot

In the result, appeal of the Revenue is dismissed

ITA 1162/BANG/2015[2011-12]Status: DisposedITAT Bangalore11 Dec 2015AY 2011-12

Bench: Smt. Asha Vijayaraghavan & Shri. Abraham P. George

For Appellant: Shri. Chaitanya V. Mudrabettu, AdvocateFor Respondent: Shri. Sunil Kumar Agarwala, JCIT
Section 80PSection 80P(2)(a)Section 80P(4)

…ITA.1162/Bang/2015 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'C', BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI. ABRAHAM P. GEORGE, ACCOUNTANT MEMBER I.T.A No.1162/Bang/2015 (Assessment Year : 2012-13) Income-tax Officer, Ward - 2, Bagalkot ..Appellant v. M/s. Vijay Souharda Credit Sahakari Ltd, Nirani Sugars Enclave, Vijaya Nagar At. Mudhol District, Bagalkot ..Respondent PAN : AAHFV0308H Assessee by : Shri. Chaitanya V. Mudrabettu, Advocate Revenue by : Shri. Sunil Kumar Agarwala, JCIT Heard on : 08.12.2015 Pronounced on : 11 .12.2015 O R D E R PER ABRAHAM P. GEORGE, A…

Ashwathapura Pathina Souharda Sahakiari Niyamitha, Bangalore vs. CIT, Bangalore

In the result, the appeals of the assessee are allowed

ITA 816/BANG/2015[2009-10]Status: DisposedITAT Bangalore10 Nov 2015AY 2009-10

Bench: Shri Abraham P. George & Shri Vijay Pal Rao

For Appellant: Ms. Rajeswari S., C.AFor Respondent: Shri Sunil Kumar Agarwala, Jt. CIT(DR)
Section 143(3)Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA Nos. 816 & 817/Bang/2015 Assessment years : 2009-10 & 2010-11 Ashwathpura Pathina Souharda Vs. The Income Tax Officer, Sahakarai Niyamitha, Ward 2(1), Bangalore. No.1206, Ranganatha Complex, 12th Cross, M.C. Layout, Magadi Road, Bangalore – 560 040. PAN: AAAAA 5468M APPELLANT RESPONDENT Appellant by : Ms. Rajeswari S., C.A. Respondent by : Shri Sunil Kumar Agarwala, Jt. CIT(DR) Date of hearing : 28.10.2015 Date of Pronouncement : 10.11.2015 O R D E R Per Vi…

ITO, Sirsi vs. M/S Suvarna Co-Operative Society Ltd., Sirsi

In the result, appeal of the Revenue is allowed for statistical purpose

ITA 679/BANG/2015[2010-11]Status: DisposedITAT Bangalore01 Oct 2015AY 2010-11

Bench: Shri. N. V. Vasudevan & Shri. Abraham P. George

For Appellant: Shri. S. Ramasubramanian, CAFor Respondent: Shri. T. N. Prakash, JCIT
Section 80PSection 80P(2)(a)Section 80P(2)(d)

…ITA.666/Bang/2015 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'A', BANGALORE BEFORE SHRI. N. V. VASUDEVAN, JUDICIAL MEMBER AND SHRI. ABRAHAM P. GEORGE, ACCOUNTANT MEMBER I.T.A No.679/Bang/2015 (Assessment Year : 2010-11) Income-tax Officer, Ward -1, Sirsi ..Appellant v. M/s. Suvarna Cooperative Society Ltd, TSS Road, Sirsi ..Respondent PAN : AAALS0006N Assessee by : Shri. S. Ramasubramanian, CA Revenue by : Shri. T. N. Prakash, JCIT Heard on : 01.10.2015 Pronounced on : 01 .10.2015 O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : In this appeal filed by Revenue, it is aggrieved that asses…

ITO, Hubli vs. M/S Kptc & Hescom Employees Co-Op Credit Society Ltd., Hubli

In the result, appeal of the Revenue is dismissed

ITA 666/BANG/2015[2010-11]Status: DisposedITAT Bangalore01 Oct 2015AY 2010-11

Bench: Shri. N. V. Vasudevan & Shri. Abraham P. Georgei.T(Tp).A No.666/Bang/2015 (Assessment Year : 2010-11) Income-Tax Officer, Ward -1(4), Hubli ..Appellant V. M/S. Kptc &Hescom Employees Co-Op Credit Society Ltd, Power House Compound, Tabib Land, Hubli ..Respondent Pan : Aaaak0278K

For Appellant: Shri. Praveen P. Tarikar, AdvocateFor Respondent: Shri. T. N. Prakash, JCIT
Section 80PSection 80P(2)(a)Section 80P(4)

…ITA.666/Bang/2015 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'A', BANGALORE BEFORE SHRI. N. V. VASUDEVAN, JUDICIAL MEMBER AND SHRI. ABRAHAM P. GEORGE, ACCOUNTANT MEMBER I.T(TP).A No.666/Bang/2015 (Assessment Year : 2010-11) Income-tax Officer, Ward -1(4), Hubli ..Appellant v. M/s. KPTC &HESCOM Employees Co-op Credit Society Ltd, Power House Compound, Tabib Land, Hubli ..Respondent PAN : AAAAK0278K Assessee by : Shri. Praveen P. Tarikar, Advocate Revenue by : Shri. T. N. Prakash, JCIT Heard on : 01.10.2015 Pronounced on : 01.10.2015 O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : In this…

The Chitradurga City Multi Purpose Co-Op Society, Chitradurga vs. CIT, Davangere

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 302/BANG/2014[2010-11]Status: DisposedITAT Bangalore04 Sept 2015AY 2010-11

Bench: Shri. N. V. Vasudevan & Shri. Abraham P. George

For Appellant: Shri. Dinesh P, AdvocateFor Respondent: Shri. Anurag Sahay, CIT - III
Section 143(3)Section 263Section 6Section 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)Section 80P(4)

…ITA.302/Bang/2014 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'C', BANGALORE BEFORE SHRI. N. V. VASUDEVAN, JUDICIAL MEMBER AND SHRI. ABRAHAM P. GEORGE, ACCOUNTANT MEMBER I.T.A No.302/Bang/2014 (Assessment Year : 2010-11) The Chitradurga City Multi Purpose Co-Op Society, Vasavi Circle, D C Office Road, Chitradurga 577 501 ..Appellant PAN : AAABT2628R v. Income-tax Officer, Ward – 1, Chitradurga ..Respondent Assessee by : Shri. Dinesh P, Advocate Revenue by : Shri. Anurag Sahay, CIT - III Heard on : 20.08.2015 Pronounced on : 04.09.2015 O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : In thi…

M/S Tibetan Rabgayling Primary Agricultural Credit Co-Operative Society Ltd., Hunsur vs. ITO, Mysore

In the result, appeal of the assessee is partly allowed”

ITA 1598/BANG/2014[2010-11]Status: DisposedITAT Bangalore04 Sept 2015AY 2010-11

Bench: Smt Asha Vijayaraghavan & Shri Abraham P George

For Appellant: Shri Suresh Muthukrishnan, CAFor Respondent: Shri Praveen Karanth, JCIT
Section 80P(2)Section 80P(2)(a)Section 80P(2)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE ‘A’ BENCH, BANGALORE BEFORE SMT ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER ITA No.1598(BNG)/2014 (Assessment year : 2010-11) M/s Tibetan Rabgayling Primary Agricultural Credit Co-Operative Society Ltd., Gurupura Village & Post, Hunsur Taluk PAN No.AAAAT3617P Appellant Vs The Income-tax Officer, Ward-1(3), Mysore Respondent And ITA No.1596(BNG)/2014 (Assessment year : 2010-11) The Income-tax Officer, Ward-1(3), Mysore Appellant Vs M/s Tibetan Rabgayling Co-OP. Society Ltd., Gurupura Village & Post, Hunsur Taluk. PAN No.AAA…

Rytha Seva Sahakara Bank Niyamitha, K.R. Nagar vs. ITO, Mysore

In the result, appeal of the assessee stands allowed for statistical purpose

ITA 105/BANG/2015[2010-11]Status: DisposedITAT Bangalore27 Aug 2015AY 2010-11

Bench: Smt. Asha Vijayaraghavan

For Respondent: Shri. Bhaskar Reddy, JCIT
Section 80PSection 80P(2)(a)

…ITA.015/Bang/2015 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'A', BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI. ABRAHAM P. GEORGE, ACCOUNTANT MEMBER I.T.A No.105/Bang/2015 (Assessment Years : 2010-11) Rytha Seva Sahakara Bank Niyamitha, Gavadagere Via K. R. Nagar 571 610 .. Applicant PAN : AAAAR1838E v. Income-tax Officer, Ward – 1(3), Mysore .. Respondent Applicant by : Smt. Pratibha, Advocate Respondent by : Shri. Bhaskar Reddy, JCIT Heard on : 24.08.2015 Pronounced on : 27 .08.2015 O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : In this appeal filed b…