Katlary Kariyana Merchant Sahkari Sarafi Mandali Ltd. v. ACIT

140 Taxmann.com 602High Court2022#1625 most cited

What is Katlary Kariyana Merchant Sahkari Sarafi Mandali Ltd. v. ACIT authority for?

A co-operative society, not being a primary agricultural credit society, is not eligible for deduction under Section 80P(2)(a)(i) or Section 80P(2)(d) on interest income earned from deposits or investments made with other co-operative or scheduled banks, as Section 80P(4) restricts such claims.

69

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2026.

Also referred to as

Katlary Kariyana Merchant Sahkari Sarafi Mandali Ltd. · Section 80P(4) · Section 80P deduction eligibility · co-operative society interest income · interest from deposits with other banks · disallowance under Section 80P(2)(a)(i) · Section 80P(2)(d) · Primary Agricultural Credit Society exclusion · co-operative credit society · Gujarat High Court 80P

Sections most often in play

Section 80P(2)(d)Section 143(3)Section 80P(4)Section 80P(2)(a)(i)Section 263Section 144BSection 194A(3)(v)Section 80P
Read the full judgment

Issues it is cited on

section 80(p)(4)section 80p(2)(b)section 194a(3)(v)section 56(i)(ccv)section 80(p)(2)section 5(b)section 80p(2)(i)section 194a(3)section 22(1)(b)prejudicial to interest of revenuesection 80(p)section 2(19)

Judgments citing Katlary Kariyana Merchant Sahkari Sarafi Mandali Ltd. v. ACIT

Sumel 6 Commercial Co-Op. Service Society Limited, Ahmedabad vs. The Income Tax Officer, Ward-3(1)(1), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 941/AHD/2023[2020-21]Status: DisposedITAT Ahmedabad24 Sept 2024AY 2020-21

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2020-21

Section 142(1)Section 143(2)Section 143(3)Section 234ASection 270ASection 80PSection 80P(2)(d)

…ITA No.941/Ahd/2023 Assessment Year: 2020-21 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2020-21 Sumel 6 Commercial Co-op. The Income Tax Officer, Service Society Limited, Ward -3(1)(1), 10th Floor, Safal Profitaire, Ahmedabad – 380 015. Corporate Road, Prahlad Nagar, Vs. Opp. Auda Garden, Ahmedabad – 380 015. [PAN – AADAT 8611 Q] (Appellant) (Respondent) Assessee by Shri S.N. Divetia & Shri Samir Vora, ARs. Revenue by Smt. Mamta Singh, Sr. DR Date of Hearing 28.08…

ITO, Ward-5(3)(1), Vejalpur vs. Ahmedabad District Co Op Milk Producers Union Ltd, Ahmedabad

In the result, both the appeals filed by the Revenue are dismissed

ITA 666/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad09 Aug 2024AY 2014-15

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokar

Section 143(3)Section 147Section 148Section 80PSection 80P(2)Section 80P(2)(d)

…ITA Nos.533 & 666/Ahd/2023 Assessment Years: 2017-18 & 2014-15 Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA Nos.533 & 666/Ahd/2023 Assessment Years: 2017-18 & & 2014-15 respectively The Income Tax Officer, Ahmedabad District Co-op. Ward – 5(3)(1), Milk Producers Union Limited, Ahmedabad. Gomtipur, Sukhram Nagar, Vs. Ahmedabad City, Ahmedabad – 380 021. [PAN – AAAJA 0783 E] (Appellant) (Respondent) Assessee by S/Shri Manish J. Shah, Rushin Patel & Jimi Patel, ARs Revenue b…

The ITO, Ward-5(3)(1), Ahmedabad vs. Ahmedabad District Co.Op.Milk Producers Union Ltd., Ahmedabad

In the result, both the appeals filed by the Revenue are dismissed

ITA 533/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad09 Aug 2024AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokar

Section 143(3)Section 147Section 148Section 80PSection 80P(2)Section 80P(2)(d)

…ITA Nos.533 & 666/Ahd/2023 Assessment Years: 2017-18 & 2014-15 Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA Nos.533 & 666/Ahd/2023 Assessment Years: 2017-18 & & 2014-15 respectively The Income Tax Officer, Ahmedabad District Co-op. Ward – 5(3)(1), Milk Producers Union Limited, Ahmedabad. Gomtipur, Sukhram Nagar, Vs. Ahmedabad City, Ahmedabad – 380 021. [PAN – AAAJA 0783 E] (Appellant) (Respondent) Assessee by S/Shri Manish J. Shah, Rushin Patel & Jimi Patel, ARs Revenue b…

The Khedbrahma Taluka Primary Teachers Co.Op. Credit Society Ltd., Himatnagar vs. The Income Tax Officer, Ward-1, Himatnagar

In the result, appeal of the assessee in ITA no

ITA 115/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad01 Aug 2024AY 2018-19

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad , Which

For Appellant: Shri Rushin Patel, ARFor Respondent: Ms. Bhavnasingh Gupta, Sr. D.R
Section 143(3)Section 250Section 253(3)Section 80P(2)(d)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD DIVISION BENCH, “A” BENCH,AHMEDABAD Before: Shri Ramit Kochar, Accountant Member & Shri T R Senthil Kumar, Judicial Member Assessment Year 2018-19 The Khedbrahma The Income Tax Taluka Primary Officer, Ward-1 Teachers Co-operative Himatnagar Credit Society Limited v. Income Tax Station Road, Near Office, Near Dave Hospital, Gandhi Town Khedbrahma-383255 Hall, SH-76A, Gujarat Sabarkanta, PAN: AABTT2489D Himatnagar- (Appellant) 383001, Gujarat (Respondent) Assessee by: Shri Rushin Patel, AR Revenue by: Ms. Bhavnasingh Gupta, Sr. D.R. Date of hearing : 31-07-2024 Date of…

The Salestax Employees Co.Op. Credit Society Limited, Ahmedabad vs. The ACIT, Circle-1(3), Ahmedabad

In the result, appeal of the assessee in ITA no

ITA 612/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2017-18

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad , Which Has Arisen From The Appellate Order Dated 16-10-2023 In Din

For Appellant: Shri Pradeep G Tulsian, ARFor Respondent: Shri Sanjay Jain, Sr. D.R
Section 143(3)Section 154Section 250Section 253(3)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Ramit Kochar, Accountant Member ITA No. 612 /Ahd/2024 Assessment Year 2017-18 The Salestax The ACIT, Employees Co- Circle-1(3), Operative Credit Ahmedabad, Society Ltd., v. Gujarat C-5, Bahumali (Respondent) Building, Apna Bazaar, Lal Darwaja, Ahmedabad-380001 Gujarat PAN: AABAT1830D (Appellant) Assessee by: Shri Pradeep G Tulsian, AR Revenue by: Shri Sanjay Jain, Sr. D.R. Date of hearing : 08-07-2024 Date of pronouncement : 30-07-2024 आदेश/ORDER This appeal in ITA No. 612/Ahd/2024 for assessment year 2017-18 is filed by the assessee before I…

Sadhana Sahakari Patpedhi Limited, Palghar vs. CIT(A), NFAC, Delhi

ITA 55/MUM/2024[2017-18]Status: DisposedITAT Mumbai23 Jul 2024AY 2017-18

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Shri Unmesh J NarvekarFor Respondent: ShriDr. Kishore Dhule - CIT DR
Section 143(3)Section 250Section 80PSection 80P(2)(C)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA 55/Mum/2024 (Assessment year : 2017-18) Sadhana Sahakari Patpedhi vs CIT-APPEAL, NFAC, DELHI Limited, Sadhana Bhavan, Acton, Sador, Vasai West, Dist : Palghar-401 201 PAN : AABASO562K APPELLANT RESPONDENT Assessee by : Shri Unmesh J Narvekar Respondent by : ShriDr. Kishore Dhule - CIT DR Date of hearing : 28/05/2024 Date of pronouncement : 23/ 07/2024 O R D E R PER ANIKESH BANERJEE, J.M: Instant appeal of the assessee is preferred against the order of the…

Ramling Gramin Bigarsheti Sahakari Patsanstha Limited, Ahmednagar vs. The Income Tax Officer Ward 2, Ahmednagar, Ahemdnagar

In the result, all the three appeals filed by the assessee are allowed

ITA 728/PUN/2024[2020-21]Status: DisposedITAT Pune30 May 2024AY 2020-21

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.726 To 728/Pun/2024 "नधा"रण वष" Assessment Years : 2017-18, 2018-19 & 2020-21

For Respondent: Shri RY. Balawade
Section 144Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.726 to 728/PUN/2024 "नधा"रण वष" Assessment Years : 2017-18, 2018-19 & 2020-21 Ramling Gramin Bigarsheti Vs. ITO, Ward-2, Sahakari Patsanstha Limited, Ahmednagar At Post Wadzire, Taluka Parner, Dist. Ahmednagar – 414 302 Maharashtra PAN : AAABR0303B Appellant Respondent Assessee by None : Revenue by : Shri RY. Balawade Date of hearing : 30.05.2024 Date of pronouncement : 30.05.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: These three appeals fil…

Ramling Gramin Bigarsheti Sahakari Patsanstha Limited, Ahmednagara vs. The Income Tax Officer Ward 2, Ahmednagar

In the result, all the three appeals filed by the assessee are allowed

ITA 727/PUN/2024[2018-19]Status: DisposedITAT Pune30 May 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.726 To 728/Pun/2024 "नधा"रण वष" Assessment Years : 2017-18, 2018-19 & 2020-21

For Respondent: Shri RY. Balawade
Section 144Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.726 to 728/PUN/2024 "नधा"रण वष" Assessment Years : 2017-18, 2018-19 & 2020-21 Ramling Gramin Bigarsheti Vs. ITO, Ward-2, Sahakari Patsanstha Limited, Ahmednagar At Post Wadzire, Taluka Parner, Dist. Ahmednagar – 414 302 Maharashtra PAN : AAABR0303B Appellant Respondent Assessee by None : Revenue by : Shri RY. Balawade Date of hearing : 30.05.2024 Date of pronouncement : 30.05.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: These three appeals fil…

Ramling Gramin Bigarsheti Sahakari Patsanstha Limited, Ahmednagar vs. The Income Tax Officer Ward 2, Ahmednagar, Ahemdnagar

In the result, all the three appeals filed by the assessee are allowed

ITA 726/PUN/2024[2017-18]Status: DisposedITAT Pune30 May 2024AY 2017-18

Bench: Shri Inturi Rama Rao & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.726 To 728/Pun/2024 "नधा"रण वष" Assessment Years : 2017-18, 2018-19 & 2020-21

For Respondent: Shri RY. Balawade
Section 144Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.726 to 728/PUN/2024 "नधा"रण वष" Assessment Years : 2017-18, 2018-19 & 2020-21 Ramling Gramin Bigarsheti Vs. ITO, Ward-2, Sahakari Patsanstha Limited, Ahmednagar At Post Wadzire, Taluka Parner, Dist. Ahmednagar – 414 302 Maharashtra PAN : AAABR0303B Appellant Respondent Assessee by None : Revenue by : Shri RY. Balawade Date of hearing : 30.05.2024 Date of pronouncement : 30.05.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: These three appeals fil…

Sadhana Sahakari Patpedhi Limited, Vasai, Palghar vs. CIT(A), NFAC, Delhi

ITA 57/MUM/2024[2020-21]Status: DisposedITAT Mumbai22 May 2024AY 2020-21
For Appellant: Shri Unmesh NarvekarFor Respondent: Dr. Kishor Dhule
Section 143Section 143(1)Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)Section 80P(4)

…High Court in the case of Principal Commissioner of Income Tax, Hubli Vs. Totagar Co-operative Sales Society: [2017] 695 ITR 611 (Karnataka), the judgment of Hon’ble Gujarat High Court in the case of Katlary Kariyana Sahkari Sarafi Mandli Ltd Vs, ACIT: [2022] 140 Taxmann.com 602 (Gujarat), dated 04/01/2022, and the judgment of the Hon’ble Supreme Court in the case of Citizen Co-operative Society Vs. ACIT, Circle 9(1), Hyderabad: 397 ITR 1 (SC) as well as the provisions contained in Section 80P(4) of the Act. 8. We have given thoughtful consideration to the rival submission, perused the material on record and con…

Sadhana Sahakari Patpedhi Limited, Palghar vs. CIT(A), NFAC, Delhi

ITA 56/MUM/2024[2018-19]Status: DisposedITAT Mumbai22 May 2024AY 2018-19
For Appellant: Shri Unmesh NarvekarFor Respondent: Dr. Kishor Dhule
Section 143Section 143(1)Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)Section 80P(4)

…High Court in the case of Principal Commissioner of Income Tax, Hubli Vs. Totagar Co-operative Sales Society: [2017] 695 ITR 611 (Karnataka), the judgment of Hon’ble Gujarat High Court in the case of Katlary Kariyana Sahkari Sarafi Mandli Ltd Vs, ACIT: [2022] 140 Taxmann.com 602 (Gujarat), dated 04/01/2022, and the judgment of the Hon’ble Supreme Court in the case of Citizen Co-operative Society Vs. ACIT, Circle 9(1), Hyderabad: 397 ITR 1 (SC) as well as the provisions contained in Section 80P(4) of the Act. 8. We have given thoughtful consideration to the rival submission, perused the material on record and con…

ITO-26(2)(1), Mumbai vs. Sangli Vaibhav Co Operative Credit Society Limited, Mumbai

ITA 3770/MUM/2023[2018-19]Status: DisposedITAT Mumbai22 May 2024AY 2018-19

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ketan L. VajaniFor Respondent: Dr. Kishor Dhule
Section 143Section 143(1)Section 143(3)Section 80P(2)(d)

…of Income Tax, Hubli Vs. Totagar Co-operative Sales Society: [2017] 695 ITR 611 (Karnataka), the judgment of Hon’ble Gujarat High (Assessment Years 2017-18, 2018-19 & 2020-2021) Court in the case of Katlary Kariyana Sahkari Sarafi Mandli Ltd Vs, ACIT: [2022] 140 Taxmann.com 602 (Gujarat), dated 04/01/2022, and the judgment of the Hon’ble Supreme Court in the case of Citizen Co-operative Society Vs. ACIT, Circle 9(1), Hyderabad: 397 ITR 1 (SC) as well as the provisions contained in Section 80P(4) of the Act. According to the Ld. Departmental Representative the CIT(A) erred in overturning the decision of the Asses…

ITO-26(2)(1), Mumbai vs. Sangli Vaibhav Co Operative Credit Society Limited, Mumbai

ITA 3769/MUM/2023[2017-18]Status: DisposedITAT Mumbai22 May 2024AY 2017-18

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ketan L. VajaniFor Respondent: Dr. Kishor Dhule
Section 143Section 143(1)Section 143(3)Section 80P(2)(d)

…of Income Tax, Hubli Vs. Totagar Co-operative Sales Society: [2017] 695 ITR 611 (Karnataka), the judgment of Hon’ble Gujarat High (Assessment Years 2017-18, 2018-19 & 2020-2021) Court in the case of Katlary Kariyana Sahkari Sarafi Mandli Ltd Vs, ACIT: [2022] 140 Taxmann.com 602 (Gujarat), dated 04/01/2022, and the judgment of the Hon’ble Supreme Court in the case of Citizen Co-operative Society Vs. ACIT, Circle 9(1), Hyderabad: 397 ITR 1 (SC) as well as the provisions contained in Section 80P(4) of the Act. According to the Ld. Departmental Representative the CIT(A) erred in overturning the decision of the Asses…

ITO-26(2)(1), Mumbai vs. Sangli Vaibhav Co Operative Credit Society Limited, Mumbai

ITA 3766/MUM/2023[2020-21]Status: DisposedITAT Mumbai22 May 2024AY 2020-21

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ketan L. VajaniFor Respondent: Dr. Kishor Dhule
Section 143Section 143(1)Section 143(3)Section 80P(2)(d)

…of Income Tax, Hubli Vs. Totagar Co-operative Sales Society: [2017] 695 ITR 611 (Karnataka), the judgment of Hon’ble Gujarat High (Assessment Years 2017-18, 2018-19 & 2020-2021) Court in the case of Katlary Kariyana Sahkari Sarafi Mandli Ltd Vs, ACIT: [2022] 140 Taxmann.com 602 (Gujarat), dated 04/01/2022, and the judgment of the Hon’ble Supreme Court in the case of Citizen Co-operative Society Vs. ACIT, Circle 9(1), Hyderabad: 397 ITR 1 (SC) as well as the provisions contained in Section 80P(4) of the Act. According to the Ld. Departmental Representative the CIT(A) erred in overturning the decision of the Asses…

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. Laxminarayana Suvarna Credit Co-Op. Society Ltd., Uttara Kannada vs. Income Tax Officer, Ward-1, Sirsi

ITA 123/BANG/2024[2020-21]Status: DisposedITAT Bangalore07 May 2024AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Laxmi Prasad Sahu

For Appellant: Shri Mahesh R. Uppin, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.122 & 123/Bang/2024 Assessment years : 2018-19 & 2020-21 Sri Laxminarayana Suvarna Credit Vs. The Income Tax Officer, Co-operative Society Ltd., Ward 1, 152/1, Siddapura – 581 355. Sirsi. Uttara Kannada. PAN : AATAS 3450L APPELLANT RESPONDENT Appellant by : Shri Mahesh R. Uppin, Advocate Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 22.02.2024 Date of Pronouncement : 07.05.2024 O R D E R Per Laxmi Prasad Sahu, Account…

Sri. Laxminarayana Suvarna Credit Co-Op. Society Ltd., Uttara Kannada vs. Income Tax Officer, Ward-1, Sirsi

ITA 122/BANG/2024[201819]Status: DisposedITAT Bangalore07 May 2024

Bench: Shri Narender Kumar Choudhry & Shri Laxmi Prasad Sahu

For Appellant: Shri Mahesh R. Uppin, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.122 & 123/Bang/2024 Assessment years : 2018-19 & 2020-21 Sri Laxminarayana Suvarna Credit Vs. The Income Tax Officer, Co-operative Society Ltd., Ward 1, 152/1, Siddapura – 581 355. Sirsi. Uttara Kannada. PAN : AATAS 3450L APPELLANT RESPONDENT Appellant by : Shri Mahesh R. Uppin, Advocate Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 22.02.2024 Date of Pronouncement : 07.05.2024 O R D E R Per Laxmi Prasad Sahu, Account…

Bannanje Grahakara Vividhoddesha Sahakara Sangha Ltd., Udupi vs. Income Tax Officer, Ward-1, & Tps, Udupi

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

ITA 79/BANG/2024[2016-17]Status: DisposedITAT Bangalore06 May 2024AY 2016-17

Bench: Shri George George Kshri Laxmi Prasad Sahuassessment Year : 2016-17

For Appellant: Shri Mahesh R Uppin, AdvocateFor Respondent: Shri Ganesh R Ghale, Advocate – Standing
Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2016-17 Bannanje Grahakara Vividhoddesha The Income Tax Officer, Sahakara Sangha Ltd., Ward – 1 & TPS, ‘Eshwari Sankeerna’, Vs. Adi-Udupi Malpe Road, Bannanje, Udupi – 576 101. Udupi-576 101. PAN – AAAAB 5099 B APPELLANT RESPONDENT Assessee by : Shri Mahesh R Uppin, Advocate Revenue by : Shri Ganesh R Ghale, Advocate – Standing Counsel for Revenue Date of hearing : 07.03.2024 Date of Pronouncement : 06.05.2024 O R D E R PER SHRI LAXMI PRASAD SAHU, A…

Shree Channamaleshwara Credit Co Operative Society Ltd., Kalaburagi vs. Income Tax Officer, Ward-3, Kalaburagi

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

ITA 204/BANG/2024[2020-21]Status: DisposedITAT Bangalore22 Apr 2024AY 2020-21

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2020-21

For Appellant: Ms. Lakshmi S., AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 28Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2020-21 Shree Channamaleshwara Credit Vs. The Income Tax Officer, Co-operative Society Ltd., Ward 3, Opp. Ram Mandir, Kalaburagi. Main Road, Shahabazar, Kalaburagi – 585 103. PAN : AAETS 6333E APPELLANT RESPONDENT Appellant by : Ms. Lakshmi S., Advocate Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 03.04.2024 Date of Pronouncement : 22.04.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by th…