Kuthuparamba Range Kalluchethu Vyavasaya Thozhilali Sahakarana Sangham Ltd. v. CIT

257 Taxmann 151High Court2018#10898 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 56Section 80A(5)Section 80ACSection 80PSection 139Section 142(1)Section 148

Issues it is cited on

section 104section 10basection 80ac(ii)section 80p(2)(i)section 80a(5)section 10bsection 80acsection 80p(1)section 80asection 139(4)section 80p(2)(a)section 148a(b)

Judgments citing Kuthuparamba Range Kalluchethu Vyavasaya Thozhilali Sahakarana Sangham Ltd. v. CIT

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX OFFICER WARD-1, WARDHA

In the result, appeal by the assessee for A

ITA 569/NAG/2024[2022-23]Status: DisposedITAT Nagpur10 Feb 2025AY 2022-23

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe
Section 56Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.566, 567, 568 & 569/Nag./2024 (Assessment Year : 2015–16, 2018–19, 2020–21 & 2022–23) Hinganghat Nagri Sahakari Pat Sanstha Ram Mandir Ward, Hinganghat ……………. Appellant Wardha 442 301 PAN – AAAJH0303D v/s Income Tax Officer ……………. Respondent Ward–1, Wardha Assessee by : Shri Suyash Ranka Revenue by : Shri Abhay Y. Marathe Date of Hearing – 23/01/2025 Date of Order – 10/02/2025 O R D E R PER K.M. ROY, A.M. This appeal by the assessee is emanating from the impugned or…

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX OFFICER WARD-1, WARDHA

In the result, appeal by the assessee for A

ITA 568/NAG/2024[2020-21]Status: DisposedITAT Nagpur10 Feb 2025AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe
Section 56Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.566, 567, 568 & 569/Nag./2024 (Assessment Year : 2015–16, 2018–19, 2020–21 & 2022–23) Hinganghat Nagri Sahakari Pat Sanstha Ram Mandir Ward, Hinganghat ……………. Appellant Wardha 442 301 PAN – AAAJH0303D v/s Income Tax Officer ……………. Respondent Ward–1, Wardha Assessee by : Shri Suyash Ranka Revenue by : Shri Abhay Y. Marathe Date of Hearing – 23/01/2025 Date of Order – 10/02/2025 O R D E R PER K.M. ROY, A.M. This appeal by the assessee is emanating from the impugned or…

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX WARD-1, WARDHA

In the result, appeal by the assessee for A

ITA 567/NAG/2024[2018-19]Status: DisposedITAT Nagpur10 Feb 2025AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe
Section 56Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.566, 567, 568 & 569/Nag./2024 (Assessment Year : 2015–16, 2018–19, 2020–21 & 2022–23) Hinganghat Nagri Sahakari Pat Sanstha Ram Mandir Ward, Hinganghat ……………. Appellant Wardha 442 301 PAN – AAAJH0303D v/s Income Tax Officer ……………. Respondent Ward–1, Wardha Assessee by : Shri Suyash Ranka Revenue by : Shri Abhay Y. Marathe Date of Hearing – 23/01/2025 Date of Order – 10/02/2025 O R D E R PER K.M. ROY, A.M. This appeal by the assessee is emanating from the impugned or…

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX WARD-1, WARDHA

ITA 566/NAG/2024[2015-16]Status: DisposedITAT Nagpur10 Feb 2025AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe
Section 56Section 80PSection 80P(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.566, 567, 568 & 569/Nag./2024 (Assessment Year : 2015–16, 2018–19, 2020–21 & 2022–23) Hinganghat Nagri Sahakari Pat Sanstha Ram Mandir Ward, Hinganghat Wardha 442 301 PAN – AAAJH0303D Appellant Income Tax Officer Ward-1, Wardha Respondent Assessee by : Shri Suyash Ranka Revenue by : Shri Abhay Y. Marathe Date of Hearing – 23/01/2025 Date of Order – 10/02/2025 PER K.M. ROY, Α.Μ. ORDER This appeal by the assessee is emanating from the impugned order dated 28/08/2024, passe…

KANICHUKULANGARA SERVICE CO OPERATIVE BANK LIMITED,KANICHUKULANGARA vs. ITO,WARD 2, ALAPPUZHA

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

ITA 653/COCH/2023[2017-18]Status: DisposedITAT Cochin28 Jan 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm Assessment Year: 2017-18 Kanichukulangara Service Co-Op. Bank Ltd. .......... Appellant Kanichukulangara, Alappuzha 688544 [Pan: Aacak2630D] Vs. The Income Tax Officer .......... Respondent Ward - 5, Alappuzha Appellant By: ------- None ------- Respondent By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 06.01.2025 Date Of Pronouncement: 28.01.2025

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 139(1)Section 139(4)Section 142Section 142(1)Section 144Section 148Section 80ASection 80A(5)Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI KESHAV DUBEY, JM Assessment Year: 2017-18 Kanichukulangara Service Co-op. Bank Ltd. .......... Appellant Kanichukulangara, Alappuzha 688544 [PAN: AACAK2630D] vs. The Income Tax Officer .......... Respondent Ward - 5, Alappuzha Appellant by: ------- None ------- Respondent by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 06.01.2025 Date of Pronouncement: 28.01.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] da…

SOLAPUR DIST M S K SAMITI H MASTER T AND N T PATH MYDT PANDHARPUR,PANDHARPUR vs. ITO, WARD 2, PANDHARPUR

In the result appeal of the assessee is dismissed

ITA 804/PUN/2023[2017-18]Status: DisposedITAT Pune08 Mar 2024AY 2017-18

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.804/Pun/2023 िनधा"रण वष" / Assessment Year : 2017-18 Solapur Dist M S K Samiti H The Income Tax Officer, Master T & N T Path V Ward-2, Pandharapur. Mydtpandharpur, S 3980, Station Road, Pandharpur. Maharashtra – 413304. Pan: Aanas9890E Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 15/02/2024 Date Of Pronouncement 08/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 11.05.2023 Emanating From Assessment Order Dated 30.07.2019Passed Under Section 144 R.W.S 144A Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Assessee Was In Presumption That Co Operative Societies Income Is Exempt Under 80P Generally Maximum Co Solapur Dist M S K Samiti H Master T & N T Path Mydt Pandharpur [A]

Section 139(1)Section 144Section 250Section 80Section 80ASection 80PSection 8OSection 8Q

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.804/PUN/2023 िनधा"रण वष" / Assessment Year : 2017-18 Solapur Dist M S K Samiti H The Income Tax Officer, Master T and N T Path V Ward-2, Pandharapur. MydtPandharpur, s 3980, Station Road, Pandharpur. Maharashtra – 413304. PAN: AANAS9890E Appellant/ Assessee Respondent /Revenue Assessee by None Revenue by Shri Sourabh Nayak – Addl.CIT(DR) Date of hearing 15/02/2024 Date of pronouncement 08/03/2024 आदेश/ ORDER…

MADHU SOUHARDA PATHINA SAHAKARI NIYAMITHA,MADHUGIRI vs. INCOME-TAX OFFICER, WARD-1 & TPS, TUMKUR

In the result, the appeal by the assessee is dismissed

ITA 969/BANG/2023[2017-18]Status: DisposedITAT Bangalore02 Jan 2024AY 2017-18

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Shri Sandeep Chalapathy, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139(1)Section 142(1)Section 144Section 56Section 80A(5)Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2017-18 Madhu Souharda Pathina Vs. The Income Tax Officer, Sahakari Niyamitha, Ward 1 & TPS, Okkaligara Samudaya Bhavana, Tumkur. Opp. KSRTC Bus Stand, Madhugiri – 572 132. PAN: AADAM1667P APPELLANT RESPONDENT Appellant by : Shri Sandeep Chalapathy, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 01.01.2024 Date of Pronouncement : 02.01.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed b…

SAHYOGH NAGRI SAHKARI PATSANSTHA MARYADIT,JALNA vs. INCOME TAX WARD-3, JALNA, JALNA

The appeal is allowed for statistical purposes

ITA 838/PUN/2023[2017-18]Status: DisposedITAT Pune20 Sept 2023AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 838/Pun/2023 निर्धारण वर्ा / Assessment Year : 2017-18 Sahyogh Nagri Sahakari Patsanstha Maryadit, Kasturi 47, Azad Maidan, Near Saibaba Temple Pan: Abmfs8514J . . . . . . . अपऩलधथी / Appellant बनाम / V/S Income Tax Officer Ward- 3, Jalana. . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : None Revenue By : Shri R.Y. Balawade सपिवधई की तधरऩख / Date Of Conclusive Hearing : 10/08/2023 घोर्णध की तधरऩख / Date Of Pronouncement : 20/09/2023 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Of The Assessee For The Assessment Year [For Short ‘Ay’] 2017-18 Is Assailed Against The Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Dt. 19/05/2023 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short ‘The Act’].

For Appellant: NoneFor Respondent: Shri R.Y. Balawade
Section 12(1)Section 133(6)Section 144Section 250Section 80PSection 80P(2)

…॥आयकर अपीलीय न्यायाधिकरण, पुणे ‘एस.एम.सी.’ न्यायपीठ, पुणे में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE “SMC” BENCH, PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No. 838/PUN/2023 निर्धारण वर्ा / Assessment Year : 2017-18 Sahyogh Nagri Sahakari Patsanstha Maryadit, Kasturi 47, Azad Maidan, Near Saibaba Temple PAN: ABMFS8514J . . . . . . . अपऩलधथी / Appellant बनाम / V/s Income Tax Officer Ward- 3, Jalana. . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee by : None Revenue by : Shri R.Y. Balawade सपिवधई की तधरऩख / Date…

PULPATTA SERVICE CO-OPERATIVE BANK LIMITED,MALAPPURAM vs. THE ITO WARD-2, TIRUR, TIRUR

In the result, the assessee’s appeal is dismissed

ITA 836/COCH/2022[2014-2015]Status: DisposedITAT Cochin31 Aug 2023AY 2014-2015

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Sh.K. Rishal, AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 10ASection 10BSection 139(1)Section 143(3)Section 2Section 80A(5)Section 80PSection 80P(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, AM &Shri Manomohan Das, JM ITA No.836/Coch/2022: Asst.Year:2014-2015 Pulpatta Service Co-operative The Income Tax Officer Bank Limited, Pulpatta Post Ward - 2 vs. Malappuram – 676 123. Tirur. [PAN: AACAP2318K] (Appellant) (Respondent) Appellant by: Sh.K. Rishal, Adv. Respondent by:Smt. J.M. Jamuna Devi, Sr. DR Date of Date of Hearing : 08.08.2023 Pronouncement: 31.08.2023 O R D E R Per Sanjay Arora, AM: This is an Appeal by the Assessee directed against the appellate order dated 21.5.2022 confirming it’s assessment under section…

M/S. PRIMARY AGRICULTURE CREDIT CO-OPERATIVE SOCIETY LIMITED NALLUR,DAVANGERE vs. INCOME-TAX OFFICER, WARD-1, DAVANGERE

In the result, the appeal of the Assessee is allowed

ITA 84/BANG/2023[2017-18]Status: DisposedITAT Bangalore18 Apr 2023AY 2017-18

Bench: Shri Chandra Poojariassessment Year: 2017-18

For Appellant: Smt. Sunaiana Bhatia, A.RFor Respondent: Shri Ganesh R. Ghale, D.R
Section 142(1)Section 144Section 68Section 80ASection 80P

…ITA No.84/Bang/2023 M/s. Primary Agricultur Credit Co-operative Society, Nallur IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: 2017-18 M/s. Primary Agriculture Credit Co-operative Society Limited Nallur Nallur Post ITO Ward-1 Vs. Channagiri T Davangere Davangere 577 221 PAN NO : AADAP2860R APPELLANT RESPONDENT Appellant by : Smt. Sunaiana Bhatia, A.R. Respondent by : Shri Ganesh R. Ghale, D.R. Date of Hearing : 27.03.2023 Date of Pronouncement : 18.04.2023 O R D E R This appeal by the assessee is directed against order of t…

Kuthuparamba Range Kalluchethu Vyavasaya Thozhilali Sahakarana Sangham Ltd. v. CIT (257 Taxmann 151) — Cited in 10 Judgments | BharatTax