Government of India Ministry of Finance v. Karnataka State Souhadra Dedral Co-operative Ltd.

134 Taxmann.com 170High Court2022#8739 most cited

What is Government of India Ministry of Finance v. Karnataka State Souhadra Dedral Co-operative Ltd. authority for?

Societies registered under the Karnataka Souharda Sahakari Act are eligible for deduction under section 80P of the Income-tax Act, just like societies registered under the Karnataka Co-operative Societies Act. This is because the provisions of section 80P are intended to promote the cooperative movement and should not be denied based on hyper-technicalities regarding the registration act.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2026.

Also referred to as

Government of India Ministry of Finance v. Karnataka State Souhadra Dedral Co-operative Ltd. · section 80P · Karnataka Souharda Sahakari Act · Karnataka Co-operative Societies Act · deduction for cooperative societies · section 2(19)

Sections most often in play

Section 56Section 234ASection 234BSection 234CSection 57(iii)Section 80PSection 80P(2)(a)(i)Section 80P(2)(d)

Issues it is cited on

section 80p(2)(a)(iii)section 58section 2(19)section 18section 251(2)section 80p(2)(d)section 80p(2)(a)(i)section 57section 80p(2)section 80psection 56section 28

Judgments citing Government of India Ministry of Finance v. Karnataka State Souhadra Dedral Co-operative Ltd.

Balaji Vividoddesha Souharda Sahakari Niyamitha, Hospet vs. Income Tax Officer, Ward No - 1, Hospet

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

ITA 2247/BANG/2025[2015 - 16]Status: DisposedITAT Bangalore03 Mar 2026

Bench: Shri Prashant Maharishiassessment Year : 2015-16

For Appellant: Shri Likith Patel, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 143(3)Section 254Section 80PSection 80P(2)(a)

…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…

Hiriadka Souharda Sahakari (Ni), Udupi vs. ITO-Ward 1&Tps, Aadi Udupi

In the result, Appeal filed by the Assessee is allowed

ITA 1966/BANG/2025[2017-18]Status: DisposedITAT Bangalore09 Feb 2026AY 2017-18

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year :2017-18 M/S. Hiriadka Souhadra Sahakari (Ni), Post Office Main Road, The Income Tax Officer, Hiriadka, Udupi, Ward-1& Tps, Vs. Karnataka – 576 113. Udupi. Pan: Aabah2220H Appellant Respondent

For Appellant: Shri Ravindra Poojary, Advocate
Section 143(2)Section 143(3)Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…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. Hiriadka Souhadra Sahakari (NI), Post Office Main Road, The Income Tax Officer, Hiriadka, Udupi, Ward-1& TPS, Vs. Karnataka – 576 113. Udupi. PAN: AABAH2220H APPELLANT RESPONDENT Assessee by : Shri Ravindra Poojary, Advocate : Shri Ganesh R Ghale – Advocate, Revenue by Standing Counsel for Revenue Date of Hearing : 03-12-2025 Date of Pronouncement : 09-02-2026 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1. ITA No. 1966/Bang/202…

Mahayogi Vemana Souharda Pattina Sahakari Sangha, Bengaluru vs. Income Tax Officer, Ward-2(2), Bangalore

In the result, the appeal of the assessee is allowed

ITA 829/BANG/2025[2018-19]Status: DisposedITAT Bangalore02 Jul 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2018-19

For Appellant: Ms. Sunaina Bhatia, AdvocateFor Respondent: Shri Subramanian S, JCIT (DR)
Section 194ASection 2(19)Section 201Section 201(1)Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2018-19 M/s Mahayogi Vemana Souharda Pattina Vs. The Income Tax Officer, Sahakari Sangha, TDS Ward - 2(2), Bangalore. No.784, Vemana Soudha, 8th ‘A’ Cross, . Lions Seva Bhavan Road, Yelahanka New Town, Bengaluru – 560 064. PAN – AABAM 7788 B APPELLANT RESPONDENT Assessee by : Ms. Sunaina Bhatia, Advocate Revenue by : Shri Subramanian S, JCIT (DR) Date of hearing : 18.06.2025 Date of Pronouncement : 02.07.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMB…

Vipra Vividhoddesha Souharda Sahakari Sangha Niyamitha, Shivamogga vs. Income Tax Officer, Ward-1 & Tps, Shivmoga

ITA 1348/BANG/2024[2022-23]Status: DisposedITAT Bangalore03 Sept 2024AY 2022-23

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K., Judciial Member

For Appellant: Shri Vivek A.R. AdvocateFor Respondent: Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru
Section 143Section 234Section 250Section 251(2)Section 57Section 80Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDCIIAL MEMBER ITA Nos.1346 to 1348/Bang/2024 Assessment years : 2018-19, 2020-21 & 2022-23 Vipra Vividhoddesha Souharda Vs. The Income Tax Officer, Sahakari Sangha Niyamitha, Ward 1 & TPS, Raaga, 1st Stage, 5th Cross, Shivamogga. Vinobanagar, Shivamogga – 577 204. PAN : AAAAV 3948F APPELLANT RESPONDENT Appellant by : Shri Vivek A.R. Advocate Respondent by : Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 21.08.2024 Date of Pronouncement : 03.09.2024 O R D E…

Vipra Vividhoddesha Souharda Sahakari Sangha Niyamitha, Shivamogga vs. Income Tax Officer, Ward-1 & Tps, Shivmoga

ITA 1347/BANG/2024[2020-21]Status: DisposedITAT Bangalore03 Sept 2024AY 2020-21

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K., Judciial Member

For Appellant: Shri Vivek A.R. AdvocateFor Respondent: Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru
Section 143Section 234Section 250Section 251(2)Section 57Section 80Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDCIIAL MEMBER ITA Nos.1346 to 1348/Bang/2024 Assessment years : 2018-19, 2020-21 & 2022-23 Vipra Vividhoddesha Souharda Vs. The Income Tax Officer, Sahakari Sangha Niyamitha, Ward 1 & TPS, Raaga, 1st Stage, 5th Cross, Shivamogga. Vinobanagar, Shivamogga – 577 204. PAN : AAAAV 3948F APPELLANT RESPONDENT Appellant by : Shri Vivek A.R. Advocate Respondent by : Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 21.08.2024 Date of Pronouncement : 03.09.2024 O R D E…

Vipra Vividhoddesha Souharda Sahakari Sangha Niyamitha, Shivamogga vs. Income Tax Officer, Ward-1 & Tps, Shivmoga

ITA 1346/BANG/2024[2018-19]Status: DisposedITAT Bangalore03 Sept 2024AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K., Judciial Member

For Appellant: Shri Vivek A.R. AdvocateFor Respondent: Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru
Section 143Section 234Section 250Section 251(2)Section 57Section 80Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDCIIAL MEMBER ITA Nos.1346 to 1348/Bang/2024 Assessment years : 2018-19, 2020-21 & 2022-23 Vipra Vividhoddesha Souharda Vs. The Income Tax Officer, Sahakari Sangha Niyamitha, Ward 1 & TPS, Raaga, 1st Stage, 5th Cross, Shivamogga. Vinobanagar, Shivamogga – 577 204. PAN : AAAAV 3948F APPELLANT RESPONDENT Appellant by : Shri Vivek A.R. Advocate Respondent by : Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 21.08.2024 Date of Pronouncement : 03.09.2024 O R D E…

Bharat Co-Operative Credit Society Limited, Harugeri, Belgavi vs. Income Tax Officer, Ward - 2(2), Belgavi

In the result, the appeal filed by the assessee in ITA

ITA 14/PAN/2019[2012-13]Status: DisposedITAT Panaji24 Jan 2023AY 2012-13

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Chetan Chougule, C.AFor Respondent: Shri N. Shrikant
Section 143(3)Section 2(19)Section 40Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI ‘SMC’ BENCH : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA.No.14/PAN/2019 Assessment Year 2012-2013 Bharat Co-operative Credit The Income Tax Officer, Society Limited, Ganapati Ward-2(2), Feroj Galli, A/p Harugeri Tal: Khimjibhai Complex, Opp. vs., Raibag, Dist. Belagavi. Civil Hospital, Dr. Karnataka. PIN 591 220 Ambedkar Road, Belagavi. PAN AABTB5263D Karnataka. PIN 590 001. (Appellant) (Respondent) For Assessee : Shri Chetan Chougule, C.A. For Revenue : Shri N. Shrikant Date of Hearing : 16.01.2023 Date of Pronouncement : 24.…

Jai Hanuman Credit Souhard Sahakari Ltd., Belagavi vs. The Assistant Commissioner of Income Tax Circle- 2(1), Belagavi

Appeals are allowed in above terms

ITA 5/PAN/2022[2016-17]Status: DisposedITAT Panaji24 Nov 2022AY 2016-17

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Uday AmmangiFor Respondent: Shri N. Shrikant
Section 143(3)Section 154Section 2(19)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI ‘SMC’ BENCH : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA.No.41/PAN/2020 Assessment Year 2014-2015 Shri Brahmanath Credit The Income Tax Officer, Souharda Sahakari Niyamit, Ward-1, Ashok Nagar, 185/C, Chikkodi Road, Nipani vs. Nipani. Dist. Belagavi. – 591 237. Karnataka. Karnataka. PIN 591 237 (Appellant) (Respondent) For Assessee : Shri Uday Ammangi For Revenue : Shri N. Shrikant Date of Hearing : 23.11.2022 ITA.No.49/PAN/2021 Assessment Year 2017-2018 Shri Mahalaxmi Credit The Income Tax Officer, Souhard Sahakari Niyamit War…

Shri Mahalaxmi Credit Souhard Sahakari Niyamit, Kunnur vs. Income Tax Officer, Ward - 1, Nipani

Appeals are allowed in above terms

ITA 49/PAN/2021[2017-18]Status: DisposedITAT Panaji24 Nov 2022AY 2017-18

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Uday AmmangiFor Respondent: Shri N. Shrikant
Section 143(3)Section 154Section 2(19)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI ‘SMC’ BENCH : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA.No.41/PAN/2020 Assessment Year 2014-2015 Shri Brahmanath Credit The Income Tax Officer, Souharda Sahakari Niyamit, Ward-1, Ashok Nagar, 185/C, Chikkodi Road, Nipani vs. Nipani. Dist. Belagavi. – 591 237. Karnataka. Karnataka. PIN 591 237 (Appellant) (Respondent) For Assessee : Shri Uday Ammangi For Revenue : Shri N. Shrikant Date of Hearing : 23.11.2022 ITA.No.49/PAN/2021 Assessment Year 2017-2018 Shri Mahalaxmi Credit The Income Tax Officer, Souhard Sahakari Niyamit War…

Shri Brahmanath Credit Souharda Sahakari Niyamit, Nipani vs. ITO, Ward - 1, Nipani

Appeals are allowed in above terms

ITA 41/PAN/2020[2014-15]Status: DisposedITAT Panaji24 Nov 2022AY 2014-15

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Uday AmmangiFor Respondent: Shri N. Shrikant
Section 143(3)Section 154Section 2(19)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI ‘SMC’ BENCH : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA.No.41/PAN/2020 Assessment Year 2014-2015 Shri Brahmanath Credit The Income Tax Officer, Souharda Sahakari Niyamit, Ward-1, Ashok Nagar, 185/C, Chikkodi Road, Nipani vs. Nipani. Dist. Belagavi. – 591 237. Karnataka. Karnataka. PIN 591 237 (Appellant) (Respondent) For Assessee : Shri Uday Ammangi For Revenue : Shri N. Shrikant Date of Hearing : 23.11.2022 ITA.No.49/PAN/2021 Assessment Year 2017-2018 Shri Mahalaxmi Credit The Income Tax Officer, Souhard Sahakari Niyamit War…

Shri Veerrani Mallamma Urban Credit Souharda Sahakari Ltd, Belgavi vs. ITO, Ward 1(5), Belgavi

Appeals are allowed in above terms

ITA 18/PAN/2020[2016-17]Status: DisposedITAT Panaji21 Nov 2022AY 2016-17

Bench: Shri Satbeer Singh Godara

For Respondent: Shri N. Shrikant
Section 143(3)Section 2(19)Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCHE : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA.No.265/PAN/2019 Assessment Year 2016-2017 Shri Sai Credit Souhard The Income Tax Officer, Sahakari Niyamit, Shah vs., Complex, Dr. Prabhakar Ward -1 Nipani Kore Nagar, Chikodi-591201 PAN AAKAS5410M PIN – 591 237 (Appellant) (Respondent) ITA.No.18/PAN/2020 Assessment Year 2016-2017 Shri Veerrani Mallamma The Income Tax Officer, Urban Credit Souharda vs., Sahakri Ltd., No.1, At Post : Ward -1(5), Belgaum Belawadi – 591 104, Tal Bailhongal Dis:Belgaum. District Karnataka Karnata…

Shri Sai Credit Souharda Sahakari Niyamit, Chikodi vs. Income Tax Officer, Ward - 1, Nipani

Appeals are allowed in above terms

ITA 265/PAN/2019[2016-17]Status: DisposedITAT Panaji21 Nov 2022AY 2016-17

Bench: Shri Satbeer Singh Godara

For Respondent: Shri N. Shrikant
Section 143(3)Section 2(19)Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCHE : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA.No.265/PAN/2019 Assessment Year 2016-2017 Shri Sai Credit Souhard The Income Tax Officer, Sahakari Niyamit, Shah vs., Complex, Dr. Prabhakar Ward -1 Nipani Kore Nagar, Chikodi-591201 PAN AAKAS5410M PIN – 591 237 (Appellant) (Respondent) ITA.No.18/PAN/2020 Assessment Year 2016-2017 Shri Veerrani Mallamma The Income Tax Officer, Urban Credit Souharda vs., Sahakri Ltd., No.1, At Post : Ward -1(5), Belgaum Belawadi – 591 104, Tal Bailhongal Dis:Belgaum. District Karnataka Karnata…

Government of India Ministry of Finance v. Karnataka State Souhadra Dedral Co-operative Ltd. (134 Taxmann.com 170) — Cited in 12 Judgments | BharatTax