COOPERATIVE SALE SOCIETY LTD. v. INCOME TAX OFFICER

BALAJI VIVIDODDESHA SOUHARDA SAHAKARI NIYAMITHA,HOSPET vs. INCOME TAX OFFICER, WARD NO - 1, HOSPET, HOSPET

The appeal is allowed, and the assessee is entitled to the deduction

Bench: Shri Prashant Maharishiassessment Year : 2015-16

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT Assessment year : 2015-16 Balaji Vividoddesha Souharda Vs. The Income Tax Officer, Sahakari Niyamitha, Ward 1, Old Medar Road, Hospet. Hospet – 583 201. PAN: AAAJB 0637L APPELLANT RESPONDENT Appellant by : Shri Likith Patel, Advocate Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 03.03.2026 Date of Pronouncement : 03.03.2026 O R D E R 1. Balaji Vividoddesha Souharda Sahakari Niyamitha (the assessee/appellant) filed appeal in ITA No 2247/Bang/2025 for the assessment year 2015…

SRI GURU VAPPATHINA SWAMY PATHINA SAHAKARA SANGHA NIYAMITHA,OPP OPPATHINA SANGHA MATT, HOSADURGA vs. INCOME TAX OFFICER, INCOME TAX OFFICER, WARD , CHITRADURGA

The Appeal of the Assessee is allowed holding that Assessee is entitled to deduction u/s

Bench: Shri Prashant Maharishi, Vice –Assessment Year : 2022-23 M/S. Sri Guru Vappathina Swamy Pathin Sahakara Sangha The Income Tax Officer, Niyamitha, Ward-1, Opp Oppathina Sangha Matt, Vs. Chitradurga. Hosadurga – 577 501. Pan: Aaaas3998Q Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT Assessment Year : 2022-23 M/s. Sri Guru Vappathina Swamy Pathin Sahakara Sangha The Income Tax Officer, Niyamitha, Ward-1, Opp Oppathina Sangha Matt, Vs. Chitradurga. Hosadurga – 577 501. PAN: AAAAS3998Q APPELLANT RESPONDENT Assessee by : Ms. Shreesha, CA : Shri Ganesh R Gale, Standing Counsel Revenue by for Department Date of Hearing : 18-12-2025 Date of Pronouncement : 11-02-2026 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1. ITA No. 2483/Bang/2025 is filed for Assessment Year 2023-24 directed aga…

HULGOL SEVA SAHAKARI SANGH,UTTARA KANNADA vs. INCOME TAX OFFICER, WARD-1, SIRSI

In the result we reverse the orders of the Ld

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year :2017-18 M/S. Hulgol Seva Sahakari Sangh, Bhairumbe,Sirsi-Yellapura Road, The Income Tax Officer, Sirsi Taluk, Uttara Kannada, Ward-1, Vs. Karnataka – 581402. Sirsi. Pan: Aaajh0032P Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year :2017-18 M/s. Hulgol Seva Sahakari Sangh, Bhairumbe,Sirsi-Yellapura Road, The Income Tax Officer, Sirsi Taluk, Uttara Kannada, Ward-1, Vs. Karnataka – 581402. Sirsi. PAN: AAAJH0032P APPELLANT RESPONDENT Assessee by : Shri Prakash Shridhar Hegde, CA : Shri Ganesh R Ghale – Advocate, Revenue by Standing Counsel for Revenue Date of Hearing : 25-11-2025 Date of Pronouncement : 09-02-2026 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1. ITA No. 2068…

INCOME-TAX, WARD-1 & TPS, TUMKUR vs. M/S. TUMKURU BASAVESHWARA CREDIT CO-OPERATIVE SOCIETY LIMITED, TUMKUR

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

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.75/Bang/2023 : Asst.Year 2017-2018 The Income Tax Officer M/s.Tumkuru Basaveshwara Ward – 1 & TPS Credit Co-operative Society v. Tumkur. Ltd., Janathadal Building Ashoka Road, Near Bus stand Tumkur – 572 101. PAN : AAAAS4169F. (Appellant) (Respondent) Appellant by : Sri.Janardhan Sanathan, JCIT-DR Respondent by : Sri.Balasubramanyam, CA Date of Pronouncement : 05.04.2023 Date of Hearing : 03.04.2023 O R D E R Per George George K, JM : This appeal at the instance of the Revenue…

SRI BASAVESHWARA CREDIT CO-OPERATIVE SOCIETY LIMITED,TUMKUR vs. INCOME-TAX, WARD-3, TUMKUR

Bench: Shri Chandra Poojari & Shri Anikesh Banerjee

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.1156/BANG/2022 Assessment Year: 2017-18 Sri Basaveshwara Credit Co- Vs. Income tax Officer, operative Society Ltd. Ward 3, Tumkur. Tumkur [PAN: AAAAS4169F] (Appellant) (Respondent) Appellant by: Sri. R.E. Balasubramanyam, CA Respondent by: Sri K. Sankar Ganesh, JCITDR Date of Hearing: 02.02.2023 Date of Pronouncement: 10.03.2023 ORDER PER ANIKESH BANERJEE, JUDICIAL MEMBER This appeal of the assessee was filed against the order of the ld. Commissione…

M/S. UDAYA SOUHARDHA PATTIN SAHAKARI NIYAMITHA,BANGALORE vs. INCOME TAX OFFICER, WARD- 5(2)(4), BANGALORE

In the result, all the three appeals filed by the assessee are treated as allowed for statistical purposes

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ B ” BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos.279 to 281/Bang/2020 (Assessment Years : 2011-12, 2015-16 & 2016-17) AND S.P. Nos.92 to 94/Bang/2020 (In ITA Nos.279 to 281/Bang/2020) (Assessment Years : 2011-12, 2015-16 & 2016-17) M/s. Udaya Souhardha Pattina Sahakari Niyamitha, No.29/11, 1st Main Road, Mount Joy Road, Hanumanthanagar, Bangalore-560 019 ….Appellant PAN AAAAU 0472H Vs. Income Tax Officer, Ward 5(2)(4), Bangalaore. ……Respondent. Assessee By: Shri S.V. Ravi Shankar, Advoca…