Citizen Cooperative Society Ltd. v. Asstt. CIT

250 Taxmann 78Reported decision2017#15451 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 1949 Section 80P Section 80P(2)(a)(i)Section 80P(4)Section 133(6)Section 143(3)Section 194A Section 194A(3)(V)

Issues it is cited on

section 80p(4)section 80p(2)(a)section 80p(2)(a)(i)section 80p(2)section 56 section 80p section 80 person india nfac total income business

Judgments citing Citizen Cooperative Society Ltd. v. Asstt. CIT

Avinissery Service Co-Operative Bank Ltd, Thrissur vs. The Income Tax Officer Ward 2(1), Thrissur

ITA 569/COCH/2025[2016-17]Status: DisposedITAT Cochin27 Oct 2025AY 2016-17

Section 143(3)Section 250Section 5Section 80Section 80P

…## **IN THE INCOME TAX APPELLATE TRIBUNAL "DB" BENCH, COCHIN** ## **SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER** ## **ITA No.556 & 569/COCH/2025 (Assessment Year:2016-2017)** #### **Avinissery Service Co-operative Bank Ltd** Anakallu, P.O. Avinissery Thrissur 680306, Thrissur, Kerala - 680306 [PAN: AACAA0093Q] **…………. Appellant** **Income Tax Department Office of The Income Tax Officer ward 2(1),** **Thrissur,** Aayakar Bhavan, Municipal Office Rd, Sakthan Thampuran Nagar, Thrissur, Kerala- 680001, Thrissur, **…………. Respondent** Vs **Appearance** For the Appellant…

M/S. Shri Saraswathi Credit Souharda Sahakari Sangha Limited, Puttur vs. Income Tax Officer, Ward-1, Puttur

ITA 1729/BANG/2024[2018-19]Status: DisposedITAT Bangalore23 Oct 2024AY 2018-19

Bench: Ms. Padmavathy S. & Shri Prakash Chand Yadavshri Saraswathi Credit

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Ms. Neha Sahay, JCIT-DR

Section 234Section 57Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “A” BENCH, BANGALORE Before Ms. Padmavathy S., Accountant Member and Shri Prakash Chand Yadav, Judicial Member Shri Saraswathi Credit ITA No. 1729/Bang/2024 (Assessment Year: 2018-19) Souharda Sahakari Sangha Ltd. Sachidanand Seva Sadan Vinayaka Nagar Darbe Puttur 567420 PAN – AABAS8625H (Appellant) VS. The Income Tax Officer Ward - 1, Puttur (Respondent) Assessee by: Shri V. Srinivasan, Advocate Revenue by: Ms. Neha Sahay, JCIT-DR Date of hearing: Date of pronouncement: 21.10.2024 23.10.2024 ORDER Per: Padmavathy S., A.M. This appeal of the assessee is against the o…

Income Tax Officer, Income Tax Mumbai vs. State Bank of India Employees M.S. Patel Co-Op Credit Society Ltd, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 3995/MUM/2023[2016-17]Status: DisposedITAT Mumbai23 Sept 2024AY 2016-17

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Shri Hemant ShahFor Respondent: Smt. Smiti Samant, CIT, DR

Section 194ASection 194A(3)(V)Section 56Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)Section 8O

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.3995/Mum/2023 Assessment Year: 2016-17 Income Tax Officer, Ward-26(2)(1), Mumbai VS State Bank of India Employees M.S. Patel Co-op Credit Society Ltd. 3rd Floor, State Bank Building, SBI Mumbai Main Branch, Samachar Marg, Near Horniman Circle, Fort, Mumbai-400023. PAN:AAAAS 9621 A (Respondent) (Appellant) Present for: Assessee by : Shri Hemant Shah Revenue by : Smt. Smiti Samant, CIT, DR Date of Hearing : 11.07.2024 Date of Pronouncement : 23.09.2024 ORDER P…

M/S. Srinagara Credit Co-Operative Society Limited, Bangalore vs. Income Tax Officer, Ward- 5(2)(5), Bangalore

In the result, both the appeals are treated as allowed for statistical purposes

ITA 163/BANG/2020[2016-17]Status: DisposedITAT Bangalore23 Jul 2021AY 2016-17

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. V. Narendra Sharma, AdvocateFor Respondent: Smt. R. Premi, JCIT(DR)(ITAT), Bengaluru

Section 148Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.162 and 163/Bang/2020 Assessment years : 2015-16, 2016-17 M/s. Srinagara Credit Co-operative Vs. ITO, Society Ltd., Ward – 5(2)(5), No.897, 1st Floor, 12th Main Road, Bengaluru. 4th Cross, Hanumanth Nagar, Bengaluru – 560 019. PAN : AAAAS 9196 A APPELLANT RESPONDENT Appellant by : Shri. V. Narendra Sharma, Advocate Respondent by : Smt. R. Premi, JCIT(DR)(ITAT), Bengaluru Date of hearing : 22.07.2021 Date of Pronouncement : 23.07.2021 O R D E R Per N.V. Vasudevan,…

M/S. Srinagara Credit Co-Operative Society Limited, Bangalore vs. Income Tax Officer, Ward- 5(2)(5), Bangalore

In the result, both the appeals are treated as allowed for statistical purposes

ITA 162/BANG/2020[2015-16]Status: DisposedITAT Bangalore23 Jul 2021AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. V. Narendra Sharma, AdvocateFor Respondent: Smt. R. Premi, JCIT(DR)(ITAT), Bengaluru

Section 148Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

M/S. Srinagara Credit Co-Operative Society Limited, Bangalore vs. Income Tax Officer, Ward- 5(2)(5), Bangalore

In the result, the appeal of the assessee is treated as allowed

ITA 133/BANG/2020[2011-12]Status: DisposedITAT Bangalore21 Apr 2021AY 2011-12

Bench: Shri B. R. Baskaran“Smc” Assessment Year: 2011-12

For Appellant: Shri Ravi Shankar, A.RFor Respondent: Shri Ganesh R. Ghale

Section 148Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

…ITA No.133/Bang/2020 M/s. Srinagara Credit Co-operative Society Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER “SMC” Assessment Year: 2011-12 M/s. Srinagara Credit Cooperative Society Limited No.897, 1st Floor, 12th Main Road 4th Cross, Hanumanth Nagar Vs. ITO Ward-5(2)(5) Bengaluru 560 019. Bengaluru PAN NO : AAAAS9196A APPELLANT RESPONDENT Appellant by : Shri Ravi Shankar, A.R. Respondent by : Shri Ganesh R. Ghale, Standing Counsel Date of Hearing : 20.04.2021 Date of Pronouncement : 21.04.2021 O R D E R PER B.R. BASKARAN, AC…