What is Citizen Co-operative Society Ltd. v. ACIT authority for?

A co-operative credit society engaged in banking business with the general public, accepting deposits from non-members and advancing loans to non-members, is treated as a co-operative bank. Such a society falls under the exclusionary clause of Section 80P(4) and is not eligible for deduction under Section 80P(2)(a)(i).

How many judgments cite Citizen Co-operative Society Ltd. v. ACIT?

499 judgments on BharatTax cite Citizen Co-operative Society Ltd. v. ACIT (397 ITR 1), spanning 2017 to 2026.

Which sections of the Income Tax Act does Citizen Co-operative Society Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 80P(2)(a)(i), Section 80P(2)(d), Section 143(3), Section 80P, Section 80P(4), Section 56.

Citizen Co-operative Society Ltd. v. ACIT (397 ITR 1)

M/S Graduates Co-Operative Credit Society Ltd, Bangalore vs. Income Tax Officer Ward-6(2)(1), Bangalore

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

ITA 462/BANG/2018[2010-11]Status: DisposedITAT Bangalore11 Apr 2018AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Arun Kumar Garodia

For Appellant: Shri Shivashankar T.S., CAFor Respondent: Shri Vikas Suryavanshi, Addl. CIT (DR)

Section 80Section 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER ITA Nos.461 & 462/Bang/2018 Assessment Years :2009-10 & 2010-11 M/s. Graduates Co-operative Credit Society Ltd., No. 1, 1st B Road, The Income Tax Officer, 4thMain Road, Papaiah Garden, Vs. Ward – 6 (2) (1), Basaveshwara Nagar, Bangalore. Bangalore – 560 079. PAN: AAAJB0572A APPELLANT RESPONDENT Appellant by : Shri Shivashankar T.S., CA Respondent by : Shri Vikas Suryavanshi, Addl. CIT (DR) Date of hearing : 04.04.2018 Date of Pronouncement : 11.04.2018 O R D…

M/S Graduates Co-Operative Credit Society Ltd, Bangalore vs. Income Tax Officer Ward-6(2)(1), Bangalore

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

ITA 461/BANG/2018[2009-10]Status: DisposedITAT Bangalore11 Apr 2018AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Arun Kumar Garodia

For Appellant: Shri Shivashankar T.S., CAFor Respondent: Shri Vikas Suryavanshi, Addl. CIT (DR)

Section 80Section 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER ITA Nos.461 & 462/Bang/2018 Assessment Years :2009-10 & 2010-11 M/s. Graduates Co-operative Credit Society Ltd., No. 1, 1st B Road, The Income Tax Officer, 4thMain Road, Papaiah Garden, Vs. Ward – 6 (2) (1), Basaveshwara Nagar, Bangalore. Bangalore – 560 079. PAN: AAAJB0572A APPELLANT RESPONDENT Appellant by : Shri Shivashankar T.S., CA Respondent by : Shri Vikas Suryavanshi, Addl. CIT (DR) Date of hearing : 04.04.2018 Date of Pronouncement : 11.04.2018 O R D…

ITO Ward 2(1), Salem vs. S-1235 Udayapatti Paccs Ltd., Salem

In the result, both the appeals of the Revenue are allowed for statistical purposes

ITA 2776/CHNY/2017[2012-13]Status: DisposedITAT Chennai09 Apr 2018AY 2012-13

Bench: Shri Abraham P George

For Appellant: Mr.B.Sagadevan,JCIT,D.RFor Respondent: Mr.M.Balu,C.A

Section 80P(2)(a)

…(2)(a)(i) of the Act. 3. Ld. Counsel for the Revenue submitted that both the assessee’s had Nominal Members, in addition to its Shareholding Members. According to ld.D.R, the Hon’ble Apex Court in the case of Citizen’s Co-operative Society Vs. ACIT ( (2017) 397 ITR 1 had clearly held that deduction u/s.80P(2)(a)(i) of the Act could not be allowed to a Society, which was earning interest from Associate Members. As per the ld.D.R, Resident Members and Nominal Members of the assessees here were very similar to the Associate Member, and therefore, by virtue of the decision of Apex Court mentioned supra, deductio…

ITO Ward 5, Namakkal vs. S 748 Varagoorampatty Paccs Ltd., Namakkal

In the result, both the appeals of the Revenue are allowed for statistical purposes

ITA 2774/CHNY/2017[2014-15]Status: DisposedITAT Chennai09 Apr 2018AY 2014-15

Bench: Shri Abraham P George

For Appellant: Mr.B.Sagadevan,JCIT,D.RFor Respondent: Mr.M.Balu,C.A

Section 80P(2)(a)

…(2)(a)(i) of the Act. 3. Ld. Counsel for the Revenue submitted that both the assessee’s had Nominal Members, in addition to its Shareholding Members. According to ld.D.R, the Hon’ble Apex Court in the case of Citizen’s Co-operative Society Vs. ACIT ( (2017) 397 ITR 1 had clearly held that deduction u/s.80P(2)(a)(i) of the Act could not be allowed to a Society, which was earning interest from Associate Members. As per the ld.D.R, Resident Members and Nominal Members of the assessees here were very similar to the Associate Member, and therefore, by virtue of the decision of Apex Court mentioned supra, deductio…

Income Tax Officer, Ward - 5(2)(4), Bangalore vs. M/S. the Karnataka State Co Operative Agricultural & Rural Devp. Bank Ltd., Bangalore

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

ITA 1226/BANG/2017[2013- 14]Status: DisposedITAT Bangalore06 Apr 2018

Bench: Shri N.V. Vasudevan & Shri Arun Kumar Garodiaassessment Year :2013-14

For Respondent: Shri B.R. Ramesh, JCIT (DR)

Section 80P(2)(a)

…ounds on or before hearing of the appeal.” Page 2 of 3 3. It was submitted by ld. DR of revenue that ld. CIT(A) has not considered the later judgment of Hon’ble Apex Court rendered in the case of The Citizen Co- operative Society Ltd. Vs. ACIT as reported in 397 ITR 1 and therefore, the order of CIT(A) should be reversed and that of the AO should be restored. As against this, it was submitted by ld. AR of assessee that the matter may be restored back to the file of AO/CIT(A) to decide the issue afresh after considering this judgment of Hon’ble Apex Court. 4. We have considered the rival submissions and this is…

Tupurwadi Co Op Credit Society Ltd, Mumbai vs. ITO 21(3)(4), Mumbai

Appeal stands dismissed

ITA 3225/MUM/2017[2012-13]Status: DisposedITAT Mumbai04 Apr 2018AY 2012-13

Bench: Shri C.N. Prasad, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: Dilip P.Bapat,Ld.ARFor Respondent: N.Hemalatha, Ld. DR

Section 143(3)Section 2(24)(viia)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…4. At the outset, so far as the exclusion provided by Section 80P(4) is concerned, Ld. Authorized Counsel for Assessee [AR] has rightly placed the reliance on recent decision of Hon’ble Apex Court rendered in The Citizen Cooperative Society Limited Vs. ACIT [397 ITR 1 dated 08/08/2017] where the Hon’ble Court has observed as under:- 23. With the insertion of sub-section (4) by the Finance Act, 2006, which is in the nature of a proviso to the aforesaid provision, it is made clear that such a deduction shall not be admissible to a co-operative bank. However, if it is a primary agriculture credit society or a prima…

Sri Virupaksheshwara Pattins Souharda Sahakari Niyamita, Raichur vs. Income Tax Officer, Ward-2, Raichur

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

ITA 2746/BANG/2017[2010-11]Status: DisposedITAT Bangalore23 Mar 2018AY 2010-11

Bench: Shri Arun Kumar Garodiaassessment Year : 2010-11

For Appellant: Shri Madhukar G Hegde, CAFor Respondent: Shri L.V. Bhaskar Reddy, Addl. CIT (DR)

Section 22Section 80PSection 80P(2)(a)

…grounds mentioned above.” 3. It is submitted by ld. AR of assessee that ld. CIT(A) has decided the issue against the assessee by following the judgment of Hon’ble Apex Court rendered in the case of The Citizen Co-operative Society Ltd. Vs. ACIT as reported in 397 ITR 1. But the facts of the present case are different and therefore, this judgment is not applicable but CIT(A) has not discussed and compared the facts of the present case with the facts of that case and therefore, his order should be reversed. He also submitted that if considered necessary, the matter should be restored back to the file of CIT(A) for…

Income Tax Officer Ward-5(2)(4), Bangalore vs. M/S the Karnataka State Apex Bank Employee Co-Operative Society Ltd, Bangalore

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

ITA 1481/BANG/2017[2013-14]Status: DisposedITAT Bangalore23 Mar 2018AY 2013-14

Bench: Shri Arun Kumar Garodiaassessment Year : 2013-14

For Appellant: Shri L.V. Bhaskar Reddy, Addl. CIT (DR)For Respondent: Shri Sandeep, CA

Section 2(24)Section 56Section 80PSection 80P(2)

…amend or delete any other grounds on or before hearing of the appeal.” 3. It was submitted by ld. DR of revenue that in the present case, the judgment of Hon’ble Apex Court rendered in the case of The Citizen Co-operative Society Ltd. Vs. ACIT as reported in 397 ITR 1 is applicable and therefore, order of CIT(A) should be reversed and that of AO should be restored. As against this, it was submitted by ld. AR of assessee that as per Para 24 of the same judgment of Hon’ble Apex Court rendered in the case of The Citizen Co- operative Society Ltd. Vs. ACIT (supra), this issue is covered in favour of the assessee. He…

M/S. Bhuvaneshwari Pattina Souharda Sahakari Niyamitha, Gangavathi vs. Income Tax Officer. Ward-1, Koppal

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

ITA 41/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Mar 2018AY 2014-15

Bench: Shri Arun Kumar Garodiaassessment Year : 2014-15

For Appellant: Shri R.E. Balasubramanyam, CAFor Respondent: Shri L.V. Bhaskar Reddy, Addl. CIT (DR)

Section 2Section 80PSection 80P(2)Section 80P(2)(c)

…fresh decision after considering all evidences. He submitted that in para 4.7 of impugned order of CIT(A), the CIT(A) has followed the latest judgment of Hon’ble Apex Court rendered in the case of The Citizen Co-operative Society Ltd. Vs. ACIT as reported in 397 ITR 1. But the facts of the present case and of that case are not discussed and compared and therefore, the matter should be restored back to the file of CIT(A) for fresh decision. The ld. DR of revenue supported the order of CIT(A). Page 3 of 3 4. I have considered the rival submissions. I find that after discussing so many judgments, the CIT(A) has ul…

Sri.Basaveshwar Souhard Pattina Sahakari Niyyamit, Talikoti vs. Income Tax Officer Ward-2, Bijapur

ITA 374/BANG/2018[2010-11]Status: DisposedITAT Bangalore20 Mar 2018AY 2010-11

Bench: Shri Arun Kumar Garodiaassessment Year : 2010-11

For Appellant: Shri Sandeep .C, CAFor Respondent: Shri L.V. Bhaskar Reddy, Addl. CIT (DR)

Section 250(2)Section 43BSection 80PSection 80P(2)Section 80P(2)(a)

…ondoned in the interest of justice and the appeal is admitted. 4. It is submitted by ld. AR of assessee that the ld. CIT(A) has followed the judgment of Hon’ble Apex Court rendered in the case of The Citizen Co- operative Society Ltd. Vs. ACIT as reported in 397 ITR 1, copy available on pages 304 to 312 of the paper book. My attention was drawn to page 311 of the paper book and it was submitted that in Para 25 of this judgment, it was held by Page 3 of 7 Hon’ble Apex Court that the main reason for disentitling the assessee from getting the deduction provided u/s. 80P of the Act is not sub-section (4) thereof. W…

ITO Ward 1(1), Salem vs. S-1308, Ammapet Primary Agricultural Co-Operative Bank Ltd., Salem

ITA 2338/CHNY/2017[2014-15]Status: DisposedITAT Chennai28 Feb 2018AY 2014-15

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddyआयकर अपील सं./I T.A. No. 2338/Mds/2017 "नधा"रण वष"/Assessment Year:2014-15 The Income Tax Officer, M/S. S-1308, Ammapet Primary Ward 1(1), Vs. Agricultural Co-Operative Bank Ltd., Salem. Ammapet, Salem 636 003. [Pan:Aafas9796K] (Appellant) (Respondent) अपीलाथ" क" ओर से / Appellant By : Ms. S. Vijayaprabha, Jcit ""यथ" क" ओर से/Respondent By : Shri M. Balu, Itp सुनवाई क" तार"ख/ Date Of Hearing : 12.02.2018 घोषणा क" तार"ख /Date Of Pronouncement : 28.02.2018 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 7, Salem Dated 31.07.2017 Relevant To The Assessment Year 2014-15. The Only Effective Ground Raised In The Appeal Of The Revenue Is That The Ld. Cit(A) Erred In Holding That The Assessee Is Entitled For Deduction Under Section 80P(2)(A)(I) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Ms. S. Vijayaprabha, JCITFor Respondent: Shri M. Balu, ITP

Section 143(1)Section 143(2)Section 143(3)Section 5Section 80PSection 80P(2)(a)Section 80P(4)

…आयकर अपील"य अ"धकरण, ‘‘डी’’ "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी अ"ाहम पी. जॉज", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri Abraham P. George, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member आयकर अपील सं./I T.A. No. 2338/Mds/2017 "नधा"रण वष"/Assessment Year:2014-15 The Income Tax Officer, M/s. S-1308, Ammapet Primary Ward 1(1), Vs. Agricultural Co-operative Bank Ltd., Salem. Ammapet, Salem 636 003. [PAN:AAFAS9796K] (Appellant) (Respondent) अपीलाथ" क" ओर से / Appellant by : Ms. S. Vijayaprabha, JCIT ""यथ" क" ओर से/Respondent by : Shri M. Balu,…

The ITO, Tirur vs. M/S. Nannambra Service Co-Op Bank Ltd, Malappuram

ITA 436/COCH/2016[2009-10]Status: DisposedITAT Cochin07 Feb 2018AY 2009-10

Bench: S/Shri Chandra Poojari , Am & George George K., Jm

Section 80PSection 81Section 8O

…Prakashnath Khanna & Another vs. CIT, order of the AO & CIT (A) be upheld. 6.1 Apart from the written submission, the Ld. DR has also relied on the judgment of the Hon’ble Apex Court in the case of Citizen Service Co-operative Bank Ltd. vs. ACIT reported in 397 ITR 1. 6.2 The Ld. AR has filed paper book comprising of 163 pages enclosing, argument notes for the assessment years 2009-10, 2010-11 and 2011-12, bye- laws of the assessee-Society, certificate of registration certifying that the assessee is a primary agricultural credit society etc. The Ld. AR reiterated the submissions made before the CIT(A) and str…

The WD-1, Kasargode vs. M/S.the Bayar Service Co-Op Bank Ltd, Kasargode

ITA 430/COCH/2017[2012-13]Status: DisposedITAT Cochin10 Jan 2018AY 2012-13

Bench: Shri George George K

For Appellant: Sri. A.Dhanaraj, Sr.DR

Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…of claim of deduction u/s 80P(2) of the Act. It was further contended by the learned DR that the Hon’ble Apex Court in the case of ITA No.567/Coch/2017 & Anrs. 8 M/s.Kolavallur Service Co-op Bank Ltd. & Anrs. Citizens Co-operative Society Limited reported in 397 ITR 1 had categorically held when the assessee is accepting deposits and disbursing loans to general public, such Societies are not entitled to the benefit of section 80P(2) of the Income-tax Act. It was further submitted by the learned DR that the Hon’ble Supreme Court had held accepting FD’s from `nominal members’ or disbursing loans to `nominal member…

The WD-1, Kasargode vs. M/S.the Bayar Service Co-Op Bank Ltd, Kasargode

ITA 429/COCH/2017[2011-12]Status: DisposedITAT Cochin10 Jan 2018AY 2011-12

Bench: Shri George George K

For Appellant: Sri. A.Dhanaraj, Sr.DR

Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…of claim of deduction u/s 80P(2) of the Act. It was further contended by the learned DR that the Hon’ble Apex Court in the case of ITA No.567/Coch/2017 & Anrs. 8 M/s.Kolavallur Service Co-op Bank Ltd. & Anrs. Citizens Co-operative Society Limited reported in 397 ITR 1 had categorically held when the assessee is accepting deposits and disbursing loans to general public, such Societies are not entitled to the benefit of section 80P(2) of the Income-tax Act. It was further submitted by the learned DR that the Hon’ble Supreme Court had held accepting FD’s from `nominal members’ or disbursing loans to `nominal member…

The ITO, Ward-1, Kasargode, Ksargode vs. M/S.Majibail Service Co-Op Bank Ltd, Kasargode

ITA 428/COCH/2017[2013-14]Status: DisposedITAT Cochin10 Jan 2018AY 2013-14

Bench: Shri George George K

For Appellant: Sri. A.Dhanaraj, Sr.DR

Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…of claim of deduction u/s 80P(2) of the Act. It was further contended by the learned DR that the Hon’ble Apex Court in the case of ITA No.567/Coch/2017 & Anrs. 8 M/s.Kolavallur Service Co-op Bank Ltd. & Anrs. Citizens Co-operative Society Limited reported in 397 ITR 1 had categorically held when the assessee is accepting deposits and disbursing loans to general public, such Societies are not entitled to the benefit of section 80P(2) of the Income-tax Act. It was further submitted by the learned DR that the Hon’ble Supreme Court had held accepting FD’s from `nominal members’ or disbursing loans to `nominal member…

The ITO, Ward-1, Kasargode, Ksargode vs. M/S.Majibail Service Co-Op Bank Ltd, Kasargode

ITA 427/COCH/2017[2008-09]Status: DisposedITAT Cochin10 Jan 2018AY 2008-09

Bench: Shri George George K

For Appellant: Sri. A.Dhanaraj, Sr.DR

Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…of claim of deduction u/s 80P(2) of the Act. It was further contended by the learned DR that the Hon’ble Apex Court in the case of ITA No.567/Coch/2017 & Anrs. 8 M/s.Kolavallur Service Co-op Bank Ltd. & Anrs. Citizens Co-operative Society Limited reported in 397 ITR 1 had categorically held when the assessee is accepting deposits and disbursing loans to general public, such Societies are not entitled to the benefit of section 80P(2) of the Income-tax Act. It was further submitted by the learned DR that the Hon’ble Supreme Court had held accepting FD’s from `nominal members’ or disbursing loans to `nominal member…

The ITO, Ward-1, Kasargode, Ksargode vs. M/S.Majibail Service Co-Op Bank Ltd, Kasargode

ITA 426/COCH/2017[2007-08]Status: DisposedITAT Cochin10 Jan 2018AY 2007-08

Bench: Shri George George K

For Appellant: Sri. A.Dhanaraj, Sr.DR

Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…of claim of deduction u/s 80P(2) of the Act. It was further contended by the learned DR that the Hon’ble Apex Court in the case of ITA No.567/Coch/2017 & Anrs. 8 M/s.Kolavallur Service Co-op Bank Ltd. & Anrs. Citizens Co-operative Society Limited reported in 397 ITR 1 had categorically held when the assessee is accepting deposits and disbursing loans to general public, such Societies are not entitled to the benefit of section 80P(2) of the Income-tax Act. It was further submitted by the learned DR that the Hon’ble Supreme Court had held accepting FD’s from `nominal members’ or disbursing loans to `nominal member…

The ITO, Ward-2, Tirur vs. M/S.Vazhikadavu Service Co-Op Bank Ltd, Nilambur, Malappuram

ITA 413/COCH/2017[2013-14]Status: DisposedITAT Cochin10 Jan 2018AY 2013-14

Bench: Shri George George K

For Appellant: Sri. A.Dhanaraj, Sr.DR

Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…of claim of deduction u/s 80P(2) of the Act. It was further contended by the learned DR that the Hon’ble Apex Court in the case of ITA No.567/Coch/2017 & Anrs. 8 M/s.Kolavallur Service Co-op Bank Ltd. & Anrs. Citizens Co-operative Society Limited reported in 397 ITR 1 had categorically held when the assessee is accepting deposits and disbursing loans to general public, such Societies are not entitled to the benefit of section 80P(2) of the Income-tax Act. It was further submitted by the learned DR that the Hon’ble Supreme Court had held accepting FD’s from `nominal members’ or disbursing loans to `nominal member…

The ITO, Ward-2, Tirur vs. M/S.Vazhikadavu Service Co-Op Bank Ltd, Nilambur, Malappuram

ITA 412/COCH/2017[2008-09]Status: DisposedITAT Cochin10 Jan 2018AY 2008-09

Bench: Shri George George K

For Appellant: Sri. A.Dhanaraj, Sr.DR

Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…of claim of deduction u/s 80P(2) of the Act. It was further contended by the learned DR that the Hon’ble Apex Court in the case of ITA No.567/Coch/2017 & Anrs. 8 M/s.Kolavallur Service Co-op Bank Ltd. & Anrs. Citizens Co-operative Society Limited reported in 397 ITR 1 had categorically held when the assessee is accepting deposits and disbursing loans to general public, such Societies are not entitled to the benefit of section 80P(2) of the Income-tax Act. It was further submitted by the learned DR that the Hon’ble Supreme Court had held accepting FD’s from `nominal members’ or disbursing loans to `nominal member…

The ITO, Ward-2, Malappuram vs. M/S.Vattikattiri Service Co-Op Bank Ltd, Malappuram

ITA 411/COCH/2017[2013-14]Status: DisposedITAT Cochin10 Jan 2018AY 2013-14

Bench: Shri George George K

For Appellant: Sri. A.Dhanaraj, Sr.DR

Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…of claim of deduction u/s 80P(2) of the Act. It was further contended by the learned DR that the Hon’ble Apex Court in the case of ITA No.567/Coch/2017 & Anrs. 8 M/s.Kolavallur Service Co-op Bank Ltd. & Anrs. Citizens Co-operative Society Limited reported in 397 ITR 1 had categorically held when the assessee is accepting deposits and disbursing loans to general public, such Societies are not entitled to the benefit of section 80P(2) of the Income-tax Act. It was further submitted by the learned DR that the Hon’ble Supreme Court had held accepting FD’s from `nominal members’ or disbursing loans to `nominal member…

Citizen Co-operative Society Ltd. v. ACIT

What is Citizen Co-operative Society Ltd. v. ACIT authority for?

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing Citizen Co-operative Society Ltd. v. ACIT

M/S Graduates Co-Operative Credit Society Ltd, Bangalore vs. Income Tax Officer Ward-6(2)(1), Bangalore

M/S Graduates Co-Operative Credit Society Ltd, Bangalore vs. Income Tax Officer Ward-6(2)(1), Bangalore

ITO Ward 2(1), Salem vs. S-1235 Udayapatti Paccs Ltd., Salem

ITO Ward 5, Namakkal vs. S 748 Varagoorampatty Paccs Ltd., Namakkal

Income Tax Officer, Ward - 5(2)(4), Bangalore vs. M/S. the Karnataka State Co Operative Agricultural & Rural Devp. Bank Ltd., Bangalore

Tupurwadi Co Op Credit Society Ltd, Mumbai vs. ITO 21(3)(4), Mumbai

Sri Virupaksheshwara Pattins Souharda Sahakari Niyamita, Raichur vs. Income Tax Officer, Ward-2, Raichur

Income Tax Officer Ward-5(2)(4), Bangalore vs. M/S the Karnataka State Apex Bank Employee Co-Operative Society Ltd, Bangalore

M/S. Bhuvaneshwari Pattina Souharda Sahakari Niyamitha, Gangavathi vs. Income Tax Officer. Ward-1, Koppal

Sri.Basaveshwar Souhard Pattina Sahakari Niyyamit, Talikoti vs. Income Tax Officer Ward-2, Bijapur

ITO Ward 1(1), Salem vs. S-1308, Ammapet Primary Agricultural Co-Operative Bank Ltd., Salem

The ITO, Tirur vs. M/S. Nannambra Service Co-Op Bank Ltd, Malappuram

The WD-1, Kasargode vs. M/S.the Bayar Service Co-Op Bank Ltd, Kasargode

The WD-1, Kasargode vs. M/S.the Bayar Service Co-Op Bank Ltd, Kasargode

The ITO, Ward-1, Kasargode, Ksargode vs. M/S.Majibail Service Co-Op Bank Ltd, Kasargode

The ITO, Ward-1, Kasargode, Ksargode vs. M/S.Majibail Service Co-Op Bank Ltd, Kasargode

The ITO, Ward-1, Kasargode, Ksargode vs. M/S.Majibail Service Co-Op Bank Ltd, Kasargode

The ITO, Ward-2, Tirur vs. M/S.Vazhikadavu Service Co-Op Bank Ltd, Nilambur, Malappuram

The ITO, Ward-2, Tirur vs. M/S.Vazhikadavu Service Co-Op Bank Ltd, Nilambur, Malappuram

The ITO, Ward-2, Malappuram vs. M/S.Vattikattiri Service Co-Op Bank Ltd, Malappuram