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

Income Tax Officers, Ward-1, Jalna, Aayakar Bhawan, Sirashwadi Road, Nr. T.V Centre vs. Mahesh Nagari Sahakari Pathsanstha Limited, Swami Complex First Floor

In the result, appeal of the Revenue is dismissed

ITA 1229/PUN/2023[2018]Status: DisposedITAT Pune26 Mar 2024

Bench: Shri Partha Sarathi Chaudhuryand Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1229/Pun/2023 िनधा"रण वष" / Assessment Year :2018-19 The Income Tax Officer, Mahesh Nagari Ward-1, Jalna. V Sahakaripathastha Limited, S 14, Swami Complex, First Floor, Sarojinidevi Road, Jalna – 431203. Pan: Aaaam5643C Appellant / Revenue Respondent /Assessee Assessee By None. Revenue By Shri R.Y.Balawade – Addl.Cit Date Of Hearing 11/03/2024 Date Of Pronouncement 26/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Revenue Against The Order Of Ld.Commissioner Of Income Tax Appeal[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 26.09.2023 For A.Y.2018-19. The Grounds Of Appeal Raised By The Revenue Are As Under : “I) On The Fact & In The Circumstances Of The Case, The Ld. Cit(A) Has Erred In Allowing Deduction U/S 80P(2)(A)(I) Of The Act To The Assessee. Mahesh Nagari Sahakari Pathsanstha [R]

Section 250Section 70Section 80PSection 80P(2)(a)

…।आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBERAND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1229/PUN/2023 िनधा"रण वष" / Assessment Year :2018-19 The Income Tax Officer, Mahesh Nagari Ward-1, Jalna. V SahakariPathastha Limited, s 14, Swami Complex, First Floor, Sarojinidevi Road, Jalna – 431203. PAN: AAAAM5643C Appellant / Revenue Respondent /Assessee Assessee by None. Revenue by Shri R.Y.Balawade – Addl.CIT Date of hearing 11/03/2024 Date of pronouncement 26/03/2024 आदेश/ ORDER PER DR. D…

Durgamatha House Building Construction Co Operative Housing Society Limited, Hyderabad vs. Income Tax Office Ward -11(1), Hyderabad

In the result, appeal of the assessee is treated as allowed for statistical purposes

ITA 40/HYD/2024[2021-22]Status: DisposedITAT Hyderabad25 Mar 2024AY 2021-22

Bench: Shri K. Narasimha Chary

For Appellant: Shri T. Chaitanya Kumar, ARFor Respondent: Shri T. Sunil Gowtham, DR
Section 143(1)Section 154Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 40/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2021-22) Durgamatha House Vs. Income Tax Officer, Building Construction Ward-11(1), Co-Operative Housing Hyderabad Society Limited, Hyderabad [PAN No. AACAD6852C] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent धििााररती द्वारा / Assessee by: Shri T. Chaitanya Kumar, AR राजस्‍व द्वारा / Revenue by: Shri T. Sunil Gowtham, DR (Through virtual mode) सुिवाई की तारीख/Date of hearing: 18/03/2024 घ…

M/S. Nti Housing Co-Operative Society, Bengaluru vs. Assistant Commissioner of Income-Tax, Circle-2(2)(1), Bengaluru

In the result, appeal preferred by the appellant is allowed

ITA 829/BANG/2023[2017-18]Status: DisposedITAT Bangalore28 Feb 2024AY 2017-18

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri V. Parithivel, JCIT
Section 147Section 148Section 154Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 827 to 829/Bang/2023 (Assessment Years : 2011-12, 2015-16 & 2017-18) बनाम/ NTI Housing Assistant Commissioner Co-operative Society of Income Tax Vs. No.84, 1st Floor, Sun Circle-2(2)(1), BMTC Smile, Kumara Park West, Building, 80 Feet Road, Bengaluru – 560 020 Koramangala, Bengaluru – 560 095 PAN/GIR No. : AAAAN0134H (Appellant) .. (Respondent) Assessee by : Shri Narendra Sharma, Advocate Respondent by : Shri V. Parithivel, JCIT Date of Hearing 18/12/2…

M/S. Nti Housing Co-Operative Society, Bengaluru vs. Assistant Commissioner of Income-Tax, Circle-2(2)(1), Bengaluru

In the result, appeal preferred by the appellant is allowed

ITA 828/BANG/2023[2015-16]Status: DisposedITAT Bangalore28 Feb 2024AY 2015-16

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri V. Parithivel, JCIT
Section 147Section 148Section 154Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 827 to 829/Bang/2023 (Assessment Years : 2011-12, 2015-16 & 2017-18) बनाम/ NTI Housing Assistant Commissioner Co-operative Society of Income Tax Vs. No.84, 1st Floor, Sun Circle-2(2)(1), BMTC Smile, Kumara Park West, Building, 80 Feet Road, Bengaluru – 560 020 Koramangala, Bengaluru – 560 095 PAN/GIR No. : AAAAN0134H (Appellant) .. (Respondent) Assessee by : Shri Narendra Sharma, Advocate Respondent by : Shri V. Parithivel, JCIT Date of Hearing 18/12/2…

Nti Housing Co-Operative Society, Bengaluru vs. Assistant Commissioner of Income-Tax, Circle-2(2)(1), Bengaluru

In the result, appeal preferred by the appellant is allowed

ITA 827/BANG/2023[2011-12]Status: DisposedITAT Bangalore28 Feb 2024AY 2011-12

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri V. Parithivel, JCIT
Section 147Section 148Section 154Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 827 to 829/Bang/2023 (Assessment Years : 2011-12, 2015-16 & 2017-18) बनाम/ NTI Housing Assistant Commissioner Co-operative Society of Income Tax Vs. No.84, 1st Floor, Sun Circle-2(2)(1), BMTC Smile, Kumara Park West, Building, 80 Feet Road, Bengaluru – 560 020 Koramangala, Bengaluru – 560 095 PAN/GIR No. : AAAAN0134H (Appellant) .. (Respondent) Assessee by : Shri Narendra Sharma, Advocate Respondent by : Shri V. Parithivel, JCIT Date of Hearing 18/12/2…

Machina Service Co-Op. Society Limited, Belthangady vs. Income Tax Officer, Ward-1, Puttur

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

ITA 125/BANG/2024[2020-21]Status: DisposedITAT Bangalore22 Feb 2024AY 2020-21

Bench: Shri George George K & Shri Chandra Poojari

For Appellant: Shri. Mahesh R. Uppin, AdvocateFor Respondent: Shri. Ganesh R. Gale, Standing Counsel for Department
Section 250Section 28Section 80PSection 80P(2)(a)Section 80P(2)(d)

…affirmative and in favour of the assessee.” ITA Nos.124 and 125/Bang/2024 Page 7 of 8 9. A similar view that has been held by the Hon’ble Andhra Pradesh High Court in the case of CIT-II, Hyderabad Vs. Andhra Pradesh State Cooperative Bank Ltd., reported in 336 ITR 516 (AP). 10. The Bangalore Bench of the Tribunal in the case of M/s. The Bharathi Co-operative Credit Society Vs. ITO in ITA No.793/Bang/2022 (order dated 28.11.2022) for Assessment Year 2015-16, following its earlier order in the case of M/s. Vasavamba Co-operative Society Ltd., Vs. The PCIT in ITA No.453/Bang/2020 (Order dated 13.08.2021), had ren…

Machina Service Co-Op. Society Ltd., Belthangady vs. Income Tax Officer, Ward-1, Puttur

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

ITA 124/BANG/2024[2017-18]Status: DisposedITAT Bangalore22 Feb 2024AY 2017-18

Bench: Shri George George K & Shri Chandra Poojari

For Appellant: Shri. Mahesh R. Uppin, AdvocateFor Respondent: Shri. Ganesh R. Gale, Standing Counsel for
Section 250Section 28Section 80PSection 80P(2)(a)Section 80P(2)(d)

…the affirmative and in favour of the assessee. Page 7 of 8 ITA Nos.124 and 125/Bang/2024 9. A similar view that has been held by the Hon'ble Andhra Pradesh High Court in the case of CIT-II, Hyderabad Vs. Andhra Pradesh State Cooperative Bank Ltd., reported in 336 ITR 516 (AP). 10. The Bangalore Bench of the Tribunal in the case of M/s. The Bharathi Co-operative Credit Society Vs. ITO in ITA No.793/Bang/2022 (order dated 28.11.2022) for Assessment Year 2015-16, following its earlier order in the case of M/s. Vasavamba Co-operative Society Ltd., Vs. The PCIT in ITA No.453/Bang/2020 (Order dated 13.08.2021), had ren…

State Bank of India Staff Co-Operative Credit Society Ltd, Hyderabad vs. DCIT., Circle-5(1), Hyderabad

In the result, appeal of the assessee is allowed

ITA 667/HYD/2023[2018-19]Status: DisposedITAT Hyderabad09 Feb 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Shri K.Narasimha Chary

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Shri Shakeer Ahamed, DR
Section 143(1)Section 143(3)Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 667/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2018-19) State Bank of India Staff Dy. Commissioner of Co-operative Vs. Income Tax, Credit Society, Ltd., Circle-5(1), Hyderabad Hyderabad [PAN No. AAAAS7865A] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri K.A. Sai Prasad, AR रधजस्‍व द्वधरध/Revenue by: Shri Shakeer Ahamed, DR सुिवधई की तधरीख/Date of hearing: 07/02/…

M/S. Primary Agricultural Credit Co-Operative Society Ltd Guruvayanakere, Belthangady vs. Income-Tax Officer, Ward-1, Puttur

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

ITA 1008/BANG/2023[2020-21]Status: DisposedITAT Bangalore06 Feb 2024AY 2020-21

Bench: Shri George George K & Shri Chandra Poojariassessment Year : 2020-21 M/S. Primary Agricultural Credit Vs. Ito, Co-Operative Society Ltd., Ward –1, 1 ‘Jeshta’ Uppinangady Road, Puttur. Guruvayanakere, Belthangady – 574 217. Pan : Aabas 3237 K Appellant Respondent Assessee By : Ms. Harsha J, Advocate Revenue By : Shri. Parithivel, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 06.02.2024 Date Of Pronouncement : 06.02.2024

For Appellant: Ms. Harsha J, AdvocateFor Respondent: Shri. Parithivel, JCIT(DR)(ITAT), Bengaluru
Section 143(2)Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…he question, accordingly, is answered in the affirmative and in favour of the assessee.” 9. A similar view that has been held by the Hon’ble Andhra Pradesh High Court in the case of CIT-II, Hyderabad Vs. Andhra Pradesh State Cooperative Bank Ltd., reported in 336 ITR 516 (AP). 10. The Bangalore Bench of the Tribunal in the case of M/s. The Bharathi Co-operative Credit Society Vs. ITO in ITA No.793/Bang/2022 (order dated 28.11.2022) for Assessment Year 2015-16, following its earlier order in the case of M/s. Vasavamba Co-operative Society Ltd., Vs. The PCIT in ITA No.453/Bang/2020 (Order dated 13.08.2021), had ren…

M/S. Primary Agricultural Credit Co-Operative Society Ltd Guruvayanakere, Belthangady vs. Income Tax Officer, Ward-1, Puttur

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

ITA 1007/BANG/2023[2018-19]Status: DisposedITAT Bangalore06 Feb 2024AY 2018-19

Bench: Shri George George K & Shri Chandra Poojariassessment Year : 2018-19 M/S. Primary Agricultural Credit Vs. Ito, Co-Operative Society Ltd., Ward –1, 1 ‘Jeshta’ Uppinangady Road, Puttur. Guruvayanakere, Belthangady – 574 217. Pan : Aabas 3237 K Appellant Respondent Assessee By : Ms. Harsha J, Advocate Revenue By : Shri. Parithivel, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 06.02.2024 Date Of Pronouncement : 06.02.2024

For Appellant: Ms. Harsha J, AdvocateFor Respondent: Shri. Parithivel, JCIT(DR)(ITAT), Bengaluru
Section 143(2)Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…he question, accordingly, is answered in the affirmative and in favour of the assessee.” 9. A similar view that has been held by the Hon’ble Andhra Pradesh High Court in the case of CIT-II, Hyderabad Vs. Andhra Pradesh State Cooperative Bank Ltd., reported in 336 ITR 516 (AP). 10. The Bangalore Bench of the Tribunal in the case of M/s. The Bharathi Co-operative Credit Society Vs. ITO in ITA No.793/Bang/2022 (order dated 28.11.2022) for Assessment Year 2015-16, following its earlier order in the case of M/s. Vasavamba Co-operative Society Ltd., Vs. The PCIT in ITA No.453/Bang/2020 (Order dated 13.08.2021), had ren…

M/S. Primary Agricultural Credit Co-Operative Society Ltd Guruvayanakere, Belthangady vs. Income-Tax Officer, Ward-1, Puttur

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

ITA 1006/BANG/2023[2017-18]Status: DisposedITAT Bangalore06 Feb 2024AY 2017-18

Bench: Shri George George K & Shri Chandra Poojariassessment Year : 2017-18 M/S. Primary Agricultural Credit Vs. Ito, Co-Operative Society Ltd., Ward –1, 1 ‘Jeshta’ Uppinangady Road, Puttur. Guruvayanakere, Belthangady – 574 217. Pan : Aabas 3237 K Appellant Respondent Assessee By : Ms. Harsha J, Advocate Revenue By : Shri. Parithivel, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 06.02.2024 Date Of Pronouncement : 06.02.2024

For Appellant: Ms. Harsha J, AdvocateFor Respondent: Shri. Parithivel, JCIT(DR)(ITAT), Bengaluru
Section 143(2)Section 143(3)Section 250Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…accordingly, is answered in the affirmative and in favour of the assessee.” Page 7 of 8 9. A similar view that has been held by the Hon’ble Andhra Pradesh High Court in the case of CIT-II, Hyderabad Vs. Andhra Pradesh State Cooperative Bank Ltd., reported in 336 ITR 516 (AP). 10. The Bangalore Bench of the Tribunal in the case of M/s. The Bharathi Co-operative Credit Society Vs. ITO in ITA No.793/Bang/2022 (order dated 28.11.2022) for Assessment Year 2015-16, following its earlier order in the case of M/s. Vasavamba Co-operative Society Ltd., Vs. The PCIT in ITA No.453/Bang/2020 (Order dated 13.08.2021), had ren…

Sangam Sahakari Patpedhi Maryaditnagari, Navi Mumbai, Thane vs. Mumbai-W-91, Vashi Navimumbai

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

ITA 3377/MUM/2023[2015-16]Status: DisposedITAT Mumbai31 Jan 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2015-16 & Assessment Year: 2020-21 Sangam Sahakari Patpedhi Mumbai-W-91, Maryaditnagari, Navi Mumbai, It-Office, Vashi Railway Station Office No. 227, Central Facility Vs. Building Navi Mumbai-400703. Building, 3Rd Floor, Sector-19, Turbhe, Navi Mumbai-400705. Pan No. Aacas 6296 B Appellant Respondent

For Appellant: Mr. Vijay Kumar ShindeFor Respondent: Ms. Kakoli Ghosh, Sr. DR
Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2015-16 & Assessment Year: 2020-21 Sangam Sahakari Patpedhi Mumbai-W-91, Maryaditnagari, Navi Mumbai, IT-Office, Vashi Railway Station Office No. 227, Central Facility Vs. Building Navi Mumbai-400703. Building, 3rd floor, Sector-19, Turbhe, Navi Mumbai-400705. PAN NO. AACAS 6296 B Appellant Respondent Assessee by : Mr. Vijay Kumar Shinde Revenue by : Ms. Kakoli Ghosh, Sr. DR : Date of Hearing 31/01/2024 Date of pronouncement : 31/01/2024 ORDE…

Sangam Nagari Sahakri Patpedhi Maryadit, Navimumbai vs. Mum-W-91-Range-222, Navimumbai

ITA 3376/MUM/2023[2020-21]Status: DisposedITAT Mumbai31 Jan 2024AY 2020-21

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Respondent: Mr. Vijay Kumar Shinde
Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH "SMC" MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA No. 3377/MUM/2023 Assessment Year: 2015-16 & ITA No. 3376/MUM/2023 Assessment Year: 2020-21 Sangam Sahakari Patpedhi Maryaditnagari, Navi Mumbai, Office No. 227, Central Facility Building, 3rd floor, Sector-19, Turbhe, Navi Mumbai-400705. PAN NO. AACAS 6296 В Appellant Assessee by Vs. Mumbai-W-91, IT-Office, Vashi Railway Station Building Navi Mumbai-400703. Respondent : Mr. Vijay Kumar Shinde Revenue by : Ms. Kakoli Ghosh, Sr. DR Date of Hearing : 31/01/2…

Raythara Sahakari Sangha Ltd, Udupi vs. Income-Tax Officer, Ward-1, Udupi

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

ITA 685/BANG/2023[2017-18]Status: DisposedITAT Bangalore14 Dec 2023AY 2017-18

Bench: Shri Chandra Poojari & Ms. Madhumita Royassessment Year : 2017-18 M/S. Raythara Sahakari Sangha Ltd., The Income Tax Dhanalaxmi Building, Officer, Main Road, Hiriadka, Ward – 1, Udupi – 576 241. Udupi. Vs. Pan: Aaaar2313L Appellant Respondent

For Appellant: NoneFor Respondent: Shri Nischal .B, Addl. CIT DR
Section 143(3)Section 56Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year : 2017-18 M/s. Raythara Sahakari Sangha Ltd., The Income Tax Dhanalaxmi Building, Officer, Main Road, Hiriadka, Ward – 1, Udupi – 576 241. Udupi. Vs. PAN: AAAAR2313L APPELLANT RESPONDENT Assessee by : None Revenue by : Shri Nischal .B, Addl. CIT DR Date of Hearing : 06-12-2023 Date of Pronouncement : 14-12-2023 ORDER PER MADHUMITA ROY, JUDICIAL MEMBER The instant appeal filed by the assessee is directed against the order dated 13.07.2023 passed by the…

Chhattisgarh Sahakari Sakh Samiti Maryadit, Bhilai, Durg vs. Income Tax Officer, Ward-1(2), Bhilai, Durg

In the result, appeals filed by the assessee in ITA No 284, 286 &

ITA 287/RPR/2023[2020-21]Status: DisposedITAT Raipur30 Nov 2023AY 2020-21

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.284,285,286,287/Rpr/2023) (Assessment Year:2013-14,2017-18,2018-19,2020-21)

For Appellant: Shri M.C. Oswal, AdvFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(3)Section 2Section 250Section 36(1)(va)Section 80P(2)(d)Section 80p(2)Section 80p(2)(d)Section 80p(2)(l)

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM (ITA No.284,285,286,287/RPR/2023) (Assessment Year:2013-14,2017-18,2018-19,2020-21) Chhattisgarh Sahkari Sakh Samiti V Income Tax Officer-Ward 1(2) Bhilai Maryadit, Chhattisgarh Bhawan, s Chhattisgarh Sector-1, Bhilai Durg (491001), Chhattisgarh India PAN: AAAAK1188L (अपीलाथ"/Appellant) (""यथ" / Respondent) . . िनधा"रती क" ओर से /Assessee by : Shri M.C. Oswal, Adv. राज"व क" ओर से /Revenue by : Shri…

Chhattisgarh Sahakari Sakh Samiti Maryadit, Bhilai, Durg vs. Income Tax Officer, Ward-1(2), Bhilai, Durg

In the result, appeals filed by the assessee in ITA No 284, 286 &

ITA 286/RPR/2023[2018-19]Status: DisposedITAT Raipur30 Nov 2023AY 2018-19

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.284,285,286,287/Rpr/2023) (Assessment Year:2013-14,2017-18,2018-19,2020-21)

For Appellant: Shri M.C. Oswal, AdvFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(3)Section 2Section 250Section 36(1)(va)Section 80P(2)(d)Section 80p(2)Section 80p(2)(d)Section 80p(2)(l)

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM (ITA No.284,285,286,287/RPR/2023) (Assessment Year:2013-14,2017-18,2018-19,2020-21) Chhattisgarh Sahkari Sakh Samiti V Income Tax Officer-Ward 1(2) Bhilai Maryadit, Chhattisgarh Bhawan, s Chhattisgarh Sector-1, Bhilai Durg (491001), Chhattisgarh India PAN: AAAAK1188L (अपीलाथ"/Appellant) (""यथ" / Respondent) . . िनधा"रती क" ओर से /Assessee by : Shri M.C. Oswal, Adv. राज"व क" ओर से /Revenue by : Shri…

Chhattisgarh Sahakari Sakh Samiti Maryadit, Bhilai, Durg vs. Income Tax Officer, Ward-1(2), Bhilai, Durg

In the result, appeals filed by the assessee in ITA No 284, 286 &

ITA 285/RPR/2023[2017-18]Status: DisposedITAT Raipur30 Nov 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.284,285,286,287/Rpr/2023) (Assessment Year:2013-14,2017-18,2018-19,2020-21)

For Appellant: Shri M.C. Oswal, AdvFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(3)Section 2Section 250Section 36(1)(va)Section 80P(2)(d)Section 80p(2)Section 80p(2)(d)Section 80p(2)(l)

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM (ITA No.284,285,286,287/RPR/2023) (Assessment Year:2013-14,2017-18,2018-19,2020-21) Chhattisgarh Sahkari Sakh Samiti V Income Tax Officer-Ward 1(2) Bhilai Maryadit, Chhattisgarh Bhawan, s Chhattisgarh Sector-1, Bhilai Durg (491001), Chhattisgarh India PAN: AAAAK1188L (अपीलाथ"/Appellant) (""यथ" / Respondent) . . िनधा"रती क" ओर से /Assessee by : Shri M.C. Oswal, Adv. राज"व क" ओर से /Revenue by : Shri…

Chhattisgarh Sahakari Sakh Samiti Maryadit, Bhilai, Durg vs. Income Tax Officer, Ward-1(2), Bhilai, Durg

In the result, appeals filed by the assessee in ITA No 284, 286 &

ITA 284/RPR/2023[2013-14]Status: DisposedITAT Raipur30 Nov 2023AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.284,285,286,287/Rpr/2023) (Assessment Year:2013-14,2017-18,2018-19,2020-21)

For Appellant: Shri M.C. Oswal, AdvFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(3)Section 2Section 250Section 36(1)(va)Section 80P(2)(d)Section 80p(2)Section 80p(2)(d)Section 80p(2)(l)

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM (ITA No.284,285,286,287/RPR/2023) (Assessment Year:2013-14,2017-18,2018-19,2020-21) Chhattisgarh Sahkari Sakh Samiti V Income Tax Officer-Ward 1(2) Bhilai Maryadit, Chhattisgarh Bhawan, s Chhattisgarh Sector-1, Bhilai Durg (491001), Chhattisgarh India PAN: AAAAK1188L (अपीलाथ"/Appellant) (""यथ" / Respondent) . . िनधा"रती क" ओर से /Assessee by : Shri M.C. Oswal, Adv. राज"व क" ओर से /Revenue by : Shri…

M/S. Dodmane Group Gramagala Seva Sahakari Sangha Niyamita Karkimaki, Karkimakki vs. Income Tax Officer, Ward-1, Sirsi

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

ITA 751/BANG/2023[2018-19]Status: DisposedITAT Bangalore21 Nov 2023AY 2018-19

Bench: Shri George George Kassessment Year : 2018-19 Sri Dodmane Group Gramagala Seva Sahakari Vs. Ito, Sangha Niyamita Karkimakki, Ward – 1, 41, Siddapur-Kumta Road Karkimakki Sirsi. Tq 581 322, Karnataka. Pan : Aacad 0741 J Appellant Respondent Assessee By : Ms. Sunaina Bhatia, Ca Revenue By : Shri. Ganesh R Ghale, Advocate, Standing Counsel For Revenue. Date Of Hearing : 21.11.2023 Date Of Pronouncement : 21.11.2023

For Appellant: Ms. Sunaina Bhatia, CAFor Respondent: Shri. Ganesh R Ghale, Advocate, Standing Counsel for Revenue
Section 143(2)Section 234Section 250Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…he question, accordingly, is answered in the affirmative and in favour of the assessee.” 9. A similar view that has been held by the Hon’ble Andhra Pradesh High Court in the case of CIT-II, Hyderabad Vs. Andhra Pradesh State Cooperative Bank Ltd., reported in 336 ITR 516 (AP). 10. The Bangalore Bench of the Tribunal in the case of M/s. The Bharathi Co-operative Credit Society Vs. ITO in ITA No.793/Bang/2022 (order dated 28.11.2022) for Assessment Year 2015-16, following its earlier order in the case of M/s. Vasavamba Co-operative Society Ltd., Vs. The PCIT in ITA No.453/Bang/2020 (Order dated 13.08.2021), had ren…

The Dhamai Cooperative Agriculture Service Society Limited, Hoshiarpur vs. Income Tax Officer, Hoshiarpur

In the result, the appeals filed by the appellant are allowed and the order(s) of the Kerala High Court and other authorities to the contrary are set aside

ITA 273/ASR/2023[2017-18]Status: DisposedITAT Amritsar09 Nov 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.273/Asr/2023 Assessment Year: 2017-18

Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.273/Asr/2023 Assessment Year: 2017-18 The Dhamai Cooperative Vs. ITO Agriculture Service Society Ltd. Hoshiarpur. VPO Dhamai Garshankar, Hoshiarpur. [PAN: -AACAT8630J] (Appellant) (Respondent) Appellant by Sh. J. S. Bhasin, Adv. Respondent by Smt. Ratinder Kaur, Sr. DR Date of Hearing 06.11.2023 Date of Pronouncement 09.11.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the order of the ld. Commissioner of Incom…