Guttigedarara Credit Co-operative Society Ltd. v. ITO

60 Taxmann.com 215High Court2015#4435 most cited

What is Guttigedarara Credit Co-operative Society Ltd. v. ITO authority for?

Interest derived by a cooperative society from its investments, other than those in cooperative societies, is eligible for deduction under section 80P(2)(a)(i). The denial of this deduction by the CIT(A) is unsustainable.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also referred to as

Guttigedarara Credit Co-operative Society Ltd v ITO · 60 Taxmann.com 215 · section 80P(2)(a)(i) · cooperative society · deduction · interest income · investments

Sections most often in play

Section 80P(2)(a)(i)Section 56Section 80P(2)(d)Section 80PSection 143(3)Section 28Section 147Section 250

Issues it is cited on

mutuality principledoctrine of mutualitysection 56(i)(ccv)section 80hhesection 80(p)(2)(a)section 80p(2)(a)(iii)section 167section 63section 64section 80p(1)section 58section 71

Judgments citing Guttigedarara Credit Co-operative Society Ltd. v. ITO

THE KARNATAKA STATE COOPERATIVE AGRICULTURE AND DEVELOPMENT BANK LIMITED ,BANGLAORE vs. INCOME TAX OFFICER, WARD-5(2)(1), BENGALURU

In the result the appeal of the assessee is partly allowed for statistical purposes

ITA 1821/BANG/2025[2022-23]Status: DisposedITAT Bangalore09 Apr 2026AY 2022-23

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2022-23

For Appellant: Shri Bhardwaj Sheshadri, Advocate &For Respondent: Shri Subramanian, JCIT (DR)
Section 250Section 56Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2022-23 The Karnataka State Cooperative Vs. The Income Tax Officer, Agriculture and Rural Development Ward – 5(2)(1), Bank, Bengaluru. Post Box 1811, Tippu Palace Road, Tippu Fort, Chamrajpet, Bangalore – 560 018. PAN – AAAAT 7773 N APPELLANT RESPONDENT Assessee by : Shri Bhardwaj Sheshadri, Advocate & Shri K Sheshadri, CA Revenue by : Shri Subramanian, JCIT (DR) Date of hearing : 12.01.2026 Date of Pronouncement : 09.04.2026 O R D E R PER WASEEM AHME…

UDAYA SOUHARDA CO-OPERATIVE SOCIETY LIMITED ,BANGALORE vs. INCOME TAX OFFICER WARD-5(1)(1), BANGALORE

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

ITA 2472/BANG/2025[2020-21]Status: DisposedITAT Bangalore12 Mar 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2020-21

For Appellant: Shri Tharun Kothari, CAFor Respondent: Shri Subramanian, JCIT (DR)
Section 57Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2020-21 Udaya Souharda Co-operative Society Vs. The Income Tax Officer, Limited., Ward – 5(1)(1), No.29/11, 1st Main Road, Bangalore. Mount Joy Road, Hanumanthnagar, Bangalore – 560 019. PAN – AAAAU 0472 H APPELLANT RESPONDENT Assessee by : Shri Tharun Kothari, CA Revenue by : Shri Subramanian, JCIT (DR) Date of hearing : 24.02.2026 Date of Pronouncement : 12.03.2026 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The present appeal has been instituted…

SHRI. SHANTHISAGAR CO OP CREDIT SOCIETY LIMITED,HUBLI vs. INCOME TAX OFFICER, WARD-2(1), HUBLI

In the result, the appeal of the assessee is hereby partly allowed for statistical purposes

ITA 2081/BANG/2025[2017-18]Status: DisposedITAT Bangalore12 Mar 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: Smt. Harsha J, AdvocateFor Respondent: Shri Ganesh R Ghale, Advocate – Standing
Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2017-18 Shri Shanthisagar Co-op Credit Society Vs. The Income Tax Officer, Ltd., Ward – 2(1), 0, Kanchagar Galli, Hubli. Hubli – 580 028. PAN – AAIAS 2732 E APPELLANT RESPONDENT Assessee by : Smt. Harsha J, Advocate Revenue by : Shri Ganesh R Ghale, Advocate – Standing Counsel for Revenue Date of hearing : 29.01.2026 Date of Pronouncement : 12.03.2026 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The present appeal has been instituted by the assess…

SREE CAUVERY SOUHARDA CREDIT SAHAKARI SANGHA NIYAMITHA,BENGALURU vs. INCOME TAX OFFICER WARD 1(1)(1), BENGALURU

ITA 1854/BANG/2025[2018-19]Status: DisposedITAT Bangalore12 Mar 2026AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Smt. Sumana, CAFor Respondent: Shri Subramanian, JCIT (DR
Section 10Section 250Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No.1854 & 1855/Bang/2025 Assessment Year: 2018-19 Sree Cauvery Souharda Credit Sahakari Vs. The Income Tax Officer, Sangha Niyamitha, Ward – 1(1)(1), No.7, Kodava Samaja Building, Bangalore. 1st Main Road, Vasanthnagar, Bangalore – 560 002. PAN – AAAJS 2172 F APPELLANT RESPONDENT Assessee by : Smt. Sumana, CA Revenue by : Shri Subramanian, JCIT (DR Date of hearing : 02.03.2026 Date of Pronouncement : 12.03.2026 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The…

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

In the result we reverse the orders of the Ld

ITA 2068/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. 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

For Appellant: Shri Prakash Shridhar Hegde, CA
Section 143(3)Section 263Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(iv)Section 890

…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…

SOUTHERN RAILWAY EMPLOYEES COOPERATIVE CREDIT SOCIETY LTD.,TIRUCHIRAPALLI vs. DCIT, CIRLCE-1(1), TRICHY

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

ITA 2478/CHNY/2024[2018-19]Status: DisposedITAT Chennai16 Jul 2025AY 2018-19

Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI JAGADISH (Accountant Member)

For Appellant: Shri P.M.Kathir, AdvocateFor Respondent: Shri Shiva Srinivas, CIT
Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण’ ‘बी’ न्यायपीठ चेन्नई में। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय श्री मनु कुमार गिरि, न्यागयक सदस्य एवं माननीय श्री जगदीश, लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपील सं./ ITA No.2478/2024 (धििाारणवर्ा / Assessment Year: 2018-19) Southern Railway Employees Vs. The Deputy Commissioner of Cooperative Credit Society Ltd, Income Tax, No.1, Tiruchirappalli Cantonment Circle-1(1), S.O Tiruchirapalli, Trichy. Tamil Nadu-620 001. [PAN:AABAS3170K] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपी…

THE DCIT, CIR-3(2) GANGTOK, GANGTOK SIKKIM vs. SIKKIM STATE COOPERATIVE SUPPLY AND MARKETING FEDERATION LIMITED , GANGTOK SIKKIM

ITA 1583/KOL/2024[2020-21]Status: DisposedITAT Kolkata18 Jun 2025AY 2020-21

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 250Section 80P

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 1582 & 1583/KOL/2024 Assessment Years: 2018-19 & 2020-21 Deputy Commissioner of Income Sikkim State Cooperative Tax, Cir-3(2), Gangtok Supply and Marketing Vs. Federation Limited (Appellant) (Respondent) PAN: AADAS4451M Appearances: Department represented by : Sailen Samadder, Add. CIT, Sr. DR. Assessee represented by : A.…

DEPUTY COMMISSIONER OF INCOME TAX, CIR-3(2), GANGTOK, GANGTOK SIKKIM vs. SIKKIM STATE COOPERATIVE SUPPLY AND MARKETING FEDERATION LIMITED, GANGTOK SIKKIM

ITA 1582/KOL/2024[2018-19]Status: DisposedITAT Kolkata18 Jun 2025AY 2018-19

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 250Section 80P

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 1582 & 1583/KOL/2024 Assessment Years: 2018-19 & 2020-21 Deputy Commissioner of Income Sikkim State Cooperative Tax, Cir-3(2), Gangtok Supply and Marketing Vs. Federation Limited (Appellant) (Respondent) PAN: AADAS4451M Appearances: Department represented by : Sailen Samadder, Add. CIT, Sr. DR. Assessee represented by : A.…

THE JYOTI CO-OPERATIVE NON AGRICULTURAL THRIFT & CREDIT SOCIETY LTD.,SIRMOUR vs. ITO, WARD, NAHAN

In the result, the assessee is not eligible for deduction on interest on deposits placed with scheduled commercial banks under section 80(P)(2)(a)(i) of the Act and the appeal of the assessee is di...

ITA 162/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh12 Feb 2025AY 2013-14

Bench: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं . / ITA No.160, 161 & 162/ Chd/2023 निर्धारण वर्ष / Assessment Year : 2017-18, 2012-13 & 2013-14 The Jyoti Co-operative Non Agricultural Thrift & Credit Society Ltd. Sirmour, Solan, HP-173025 स्थायी लेखा सं. / PAN NO: AAABT1453G अपीलार्थी/Appellant बनाम The ITO H.P Ward-Nahan, Sirmour प्रत्यर्थी/Respondent निर्धारिती की ओर से/Assessee by : Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, Advocate राजस्व की ओर से / Revenue by : Dr. Ranjeet K

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Dr. Ranjeet Kaur, Sr. DR
Section 142(1)Section 80Section 80P(2)Section 80P(2)(a)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “एस.एम.सी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No.160, 161 & 162/ Chd/2023 िनधा"रण वष" / Assessment Year : 2017-18, 2012-13 & 2013-14 The Jyoti Co-operative Non बनाम The ITO Agricultural Thrift & Credit Society Ward-Nahan, Sirmour H.P Ltd. Sirmour, Solan, HP-173025 "थायी लेखा सं./PAN NO: AAABT1453G अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma,…

THE JYOTI CO-OPERATIVE NON AGRICULTURAL THRIFT & CREDIT SOCIETY LTD.,SIRMOUR vs. ITO, WARD, NAHAN

In the result, the assessee is not eligible for deduction on interest on deposits placed with scheduled commercial banks under section 80(P)(2)(a)(i) of the Act and the appeal of the assessee is di...

ITA 161/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh12 Feb 2025AY 2012-13

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Dr. Ranjeet Kaur, Sr. DR
Section 142(1)Section 80Section 80P(2)Section 80P(2)(a)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “एस.एम.सी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No.160, 161 & 162/ Chd/2023 िनधा"रण वष" / Assessment Year : 2017-18, 2012-13 & 2013-14 The Jyoti Co-operative Non बनाम The ITO Agricultural Thrift & Credit Society Ward-Nahan, Sirmour H.P Ltd. Sirmour, Solan, HP-173025 "थायी लेखा सं./PAN NO: AAABT1453G अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma,…

THE JYOTI CO-OPERATIVE NON AGRICULTURAL THRIFT & CREDIT SOCIETY LTD.,SIRMOUR vs. ITO, WARD, NAHAN

In the result, the assessee is not eligible for deduction on interest on deposits placed with scheduled commercial banks under section 80(P)(2)(a)(i) of the Act and the appeal of the assessee is di...

ITA 160/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh12 Feb 2025AY 2017-18
For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Dr. Ranjeet Kaur, Sr. DR
Section 142(1)Section 80Section 80P(2)Section 80P(2)(a)

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “एस.एम.सी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No.160, 161 & 162/ Chd/2023 िनधा"रण वष" / Assessment Year : 2017-18, 2012-13 & 2013-14 The Jyoti Co-operative Non बनाम The ITO Agricultural Thrift & Credit Society Ward-Nahan, Sirmour H.P Ltd. Sirmour, Solan, HP-173025 "थायी लेखा सं./PAN NO: AAABT1453G अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma,…

R&DE (ENGRS) EMPLOYEES CO-OP. CREDIT SOCIETY,PUNE vs. ITO, WARD 7(3), PUNE, PUNE

In the result, the appeal of the assessee is allowed

ITA 762/PUN/2024[2021-22]Status: DisposedITAT Pune11 Sept 2024AY 2021-22

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri A.V. IyerFor Respondent: Shri Sourabh Nayak
Section 143(1)(a)Section 143(2)Section 143(3)Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.762/PUN/2024 धििाारण वर्ा / Assessment Year : 2021-22 R & DE (Engrs) Employees Co-op. Credit Income Tax Officer, Society Limited, Ward – 7(3), Pune Dighi Alandi Road, Kalas, Pune-411015 Vs. PAN : AACAR6160K अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri A.V. Iyer Department by : Shri Sourabh Nayak Date of hearing : 08-07-2024 Date of 11-09-2024 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM…

SNEHA SANGAMA SOUHARDA PATTINA SAHAKARI NIYAMITHA ,TUMAKUR vs. INCOME TAX OFFICER, WARD-1 & TPS,, TUMKUR

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

ITA 958/BANG/2024[2017-18]Status: DisposedITAT Bangalore01 Jul 2024AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K., Judciial Member Assessment Year : 2017-18

For Appellant: Ms. Sunaina Bhatia, CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 80Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDCIIAL MEMBER Assessment year : 2017-18 Sneha Sangama Souharda Vs. The Income Tax Officer, Pattina Sahakari Niyamitha, Ward-1, TPS, Veerashiva Samaja, Tumkur. J.C. Road, Tumakur – 572 102. PAN : AAJAS 5779C APPELLANT RESPONDENT Appellant by : Ms. Sunaina Bhatia, CA Respondent by : Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 27.06.2024 Date of Pronouncement : 01.07.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the ass…

FARMERS AGRICULTURE CREDIT CO OPERATIVE SOCIETY LTD KOPPA,PERIAPATNA vs. INCOME TAX OFFICER, MYSURU

ITA 71/BANG/2024[2018-19]Status: DisposedITAT Bangalore07 May 2024AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Laxmi Prasad Sahu

For Appellant: Shri Sriram V. Rao, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139(1)Section 147Section 148Section 56Section 57Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 65 & 71/Bang/2024 Assessment years : 2016-17 & 2018-19 Farmers Agriculture Credit Vs. The Income Tax Officer, Co-operative Society Ltd., Ward 1(4), FACCS, Koppa – 571 104. Mysuru. Periapatna Tq. Mysore Dist. PAN : AAEAS 1912N APPELLANT RESPONDENT Appellant by : Shri Sriram V. Rao, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 27.02.2024 Date of Pronouncement : 07.05.2024 O R D E R Per Laxmi Prasad Sahu, Accountant…

FARMERS AGRICULTURE SOCIETY LTD KOPPACREDIT CO OPERATIVE,PERIAPATNA vs. INCOME TAX OFFICER, WARD 1(4), MYSURU

ITA 65/BANG/2024[2016-17]Status: DisposedITAT Bangalore07 May 2024AY 2016-17

Bench: Shri Narender Kumar Choudhry & Shri Laxmi Prasad Sahu

For Appellant: Shri Sriram V. Rao, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139(1)Section 147Section 148Section 56Section 57Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 65 & 71/Bang/2024 Assessment years : 2016-17 & 2018-19 Farmers Agriculture Credit Vs. The Income Tax Officer, Co-operative Society Ltd., Ward 1(4), FACCS, Koppa – 571 104. Mysuru. Periapatna Tq. Mysore Dist. PAN : AAEAS 1912N APPELLANT RESPONDENT Appellant by : Shri Sriram V. Rao, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 27.02.2024 Date of Pronouncement : 07.05.2024 O R D E R Per Laxmi Prasad Sahu, Accountant…

SRI JIHVESHWARA CREDIT CO-OPERATIVE SOCIETY LIMITED,BANGALORE vs. INCOME TAX OFFICER, WARD 2(2)(5), BANGALORE

In the result, this issue in ITA No

ITA 551/BANG/2023[2018-19]Status: DisposedITAT Bangalore29 Sept 2023AY 2018-19

Bench: Shri George George K, Vice- & Shri Laxmi Prasad Sahu

For Appellant: Shri Prasanna, AdvocateFor Respondent: Shri V. Parithivel, JCIT (DR)
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE-PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 547 to 551/Bang/2023 Assessment Years : 2013-14 to 2015-16, 2017-18 & 2018-19 M/s. Sri Jihveshwara Credit Co-op. Society Ltd., 125, Swakulasali Sangha The Income Tax Building, Officer, BVK Iyengar Road Cross, Ward – 2(2)(5), Bangalore. Huriopet, Vs. Bengaluru – 560 053. PAN: AABAS7092Q APPELLANT RESPONDENT Assessee by : Shri Prasanna, Advocate Revenue by : Shri V. Parithivel, JCIT (DR) Date of Hearing : 20-09-2023 Date of Pronouncement : 29-09-2023 ORDER…

SRI JIHVESHWARA CREDIT CO-OPERATIVE SOCIETY LIMITED,BANGALORE vs. INCOME TAX OFFICER, WARD 2(2)(5), BANGALORE, BANGALORE

In the result, this issue in ITA No

ITA 550/BANG/2023[2017-18]Status: DisposedITAT Bangalore29 Sept 2023AY 2017-18

Bench: Shri George George K, Vice- & Shri Laxmi Prasad Sahu

For Appellant: Shri Prasanna, AdvocateFor Respondent: Shri V. Parithivel, JCIT (DR)
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE-PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 547 to 551/Bang/2023 Assessment Years : 2013-14 to 2015-16, 2017-18 & 2018-19 M/s. Sri Jihveshwara Credit Co-op. Society Ltd., 125, Swakulasali Sangha The Income Tax Building, Officer, BVK Iyengar Road Cross, Ward – 2(2)(5), Bangalore. Huriopet, Vs. Bengaluru – 560 053. PAN: AABAS7092Q APPELLANT RESPONDENT Assessee by : Shri Prasanna, Advocate Revenue by : Shri V. Parithivel, JCIT (DR) Date of Hearing : 20-09-2023 Date of Pronouncement : 29-09-2023 ORDER…

SRI JIHVESHWARA CREDIT CO-OPERATIVE SOCIETY LIMITED,BANGALORE vs. INCOME TAX OFFICER, WARD 2(2)(5), BANGALORE, BANGALORE

In the result, this issue in ITA No

ITA 549/BANG/2023[2015-16]Status: DisposedITAT Bangalore29 Sept 2023AY 2015-16

Bench: Shri George George K, Vice- & Shri Laxmi Prasad Sahu

For Appellant: Shri Prasanna, AdvocateFor Respondent: Shri V. Parithivel, JCIT (DR)
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE-PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 547 to 551/Bang/2023 Assessment Years : 2013-14 to 2015-16, 2017-18 & 2018-19 M/s. Sri Jihveshwara Credit Co-op. Society Ltd., 125, Swakulasali Sangha The Income Tax Building, Officer, BVK Iyengar Road Cross, Ward – 2(2)(5), Bangalore. Huriopet, Vs. Bengaluru – 560 053. PAN: AABAS7092Q APPELLANT RESPONDENT Assessee by : Shri Prasanna, Advocate Revenue by : Shri V. Parithivel, JCIT (DR) Date of Hearing : 20-09-2023 Date of Pronouncement : 29-09-2023 ORDER…

SRI JIHVESHWARA CREDIT CO-OPERATIVE SOCIETY LIMITED,BANGALORE vs. INCOME TAX OFFICER, WARD 2(2)(5), BANGALORE, BANGALORE

In the result, this issue in ITA No

ITA 548/BANG/2023[2014-15]Status: DisposedITAT Bangalore29 Sept 2023AY 2014-15

Bench: Shri George George K, Vice- & Shri Laxmi Prasad Sahu

For Appellant: Shri Prasanna, AdvocateFor Respondent: Shri V. Parithivel, JCIT (DR)
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE-PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 547 to 551/Bang/2023 Assessment Years : 2013-14 to 2015-16, 2017-18 & 2018-19 M/s. Sri Jihveshwara Credit Co-op. Society Ltd., 125, Swakulasali Sangha The Income Tax Building, Officer, BVK Iyengar Road Cross, Ward – 2(2)(5), Bangalore. Huriopet, Vs. Bengaluru – 560 053. PAN: AABAS7092Q APPELLANT RESPONDENT Assessee by : Shri Prasanna, Advocate Revenue by : Shri V. Parithivel, JCIT (DR) Date of Hearing : 20-09-2023 Date of Pronouncement : 29-09-2023 ORDER…

SRI JIHVESHWARA CREDIT CO-OPERATIVE SOCIETY LIMITED,BANGALORE vs. INCOME TAX OFFICER, WARD 2(2)(5), BANGALORE, BANGALORE

In the result, this issue in ITA No

ITA 547/BANG/2023[2013-14]Status: DisposedITAT Bangalore29 Sept 2023AY 2013-14

Bench: Shri George George K, Vice- & Shri Laxmi Prasad Sahu

For Appellant: Shri Prasanna, AdvocateFor Respondent: Shri V. Parithivel, JCIT (DR)
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE-PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 547 to 551/Bang/2023 Assessment Years : 2013-14 to 2015-16, 2017-18 & 2018-19 M/s. Sri Jihveshwara Credit Co-op. Society Ltd., 125, Swakulasali Sangha The Income Tax Building, Officer, BVK Iyengar Road Cross, Ward – 2(2)(5), Bangalore. Huriopet, Vs. Bengaluru – 560 053. PAN: AABAS7092Q APPELLANT RESPONDENT Assessee by : Shri Prasanna, Advocate Revenue by : Shri V. Parithivel, JCIT (DR) Date of Hearing : 20-09-2023 Date of Pronouncement : 29-09-2023 ORDER…

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