Mavilayi Service Cooperative Bank Ltd., & Ors. v. Commissioner of Income Tax, Calicut & Anr.

Q: How many judgments cite Mavilayi Service Cooperative Bank Ltd., & Ors. v. Commissioner of Income Tax, Calicut & Anr.?

23 judgments on BharatTax cite Mavilayi Service Cooperative Bank Ltd., & Ors. v. Commissioner of Income Tax, Calicut & Anr. (123 Taxmann.com 1), spanning 2023 to 2024.

Q: Which sections of the Income Tax Act does Mavilayi Service Cooperative Bank Ltd., & Ors. v. Commissioner of Income Tax, Calicut & Anr. come up under?

It is most often cited in judgments turning on Section 56, Section 57(iii), Section 80P(2)(a)(i), Section 80P(2)(d), Section 234A, Section 234B.

123 Taxmann.com 1Supreme Court of India2021#5037 most cited

What is Mavilayi Service Cooperative Bank Ltd., & Ors. v. Commissioner of Income Tax, Calicut & Anr. authority for?

Interest earned by co-operative banks/societies from deposits with banks holding an RBI license is not eligible for deduction under section 80P(2)(d) if the co-operative bank/society does not itself hold an RBI license. However, interest earned from co-operative societies/banks not holding an RBI license can be deducted.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2024.

Also referred to as

Mavilayi Service Cooperative Bank Ltd. v. Commissioner of Income Tax · section 80P(2)(d) · deduction on interest income · co-operative banks · RBI license · interest on deposits

Sections most often in play

Section 56 Section 57(iii)Section 80P(2)(a)(i)Section 80P(2)(d)Section 234A Section 234B Section 234C Section 80P

Issues it is cited on

section 58 section 80(p)(2)(a)section 80(p)(2)(d)section 80p(2)(a)(iii)section 80p(2)(c)section 18 section 2(19)section 80p(2)(a)(i)section 80p(2)section 80p(2)(d)section 80p(2)(a)section 251(2)

Judgments citing Mavilayi Service Cooperative Bank Ltd., & Ors. v. Commissioner of Income Tax, Calicut & Anr.

SUMANGALA CREDIT CO-OPERATIVE SOCIETY ,BANTWAL vs. INCOME TAX OFFICER, WARD-2(3), MANGALURU

ITA 1301/BANG/2024[2018-19]Status: DisposedITAT Bangalore12 Nov 2024AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

Section 263Section 80Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 1301/Bang/2024 Assessment year : 2018-19 Sumangala Credit Vs. The Income Tax Officer, Co-operative Society, Ward 2(3), Bye Pass Panemangalore, Mangaluru. Bantwal - 574 231. PAN: AABAS 2732B APPELLANT RESPONDENT Appellant by Shri A. Shiva Rao, CA Respondent by Smt. Kumutha D., Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 23.09.2024 Date of Pronouncement 13.11.2024 ORDER Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee against th…

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

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

VIVIDHODDESHA PRATHAMIKA GRAMEENA KRASHI SAHAKARA SANGHA NIYAMITA TARGOD,SIRSI vs. INCOME TAX OFFICER, WARD-1, SIRSI

ITA 1106/BANG/2024[2018-19]Status: DisposedITAT Bangalore21 Aug 2024AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2018-19

For Appellant: Shri Prakash Hegde, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel

Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment year : 2018-19 Vividhoddesha Prathamika Grameena Vs. The Income Tax Officer, Krashi Sahakara Sangha Niyamita, Ward 1, Targod. Sirsi. 581 402. Sirsi. PAN : AABAH 1070P APPELLANT RESPONDENT Appellant by : Shri Prakash Hegde, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 31.07.2024 Date of Pronouncement : 21.08.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee against the order dated…

BELLARE C A BANK LTD. ,BELLARE vs. INCOME TAX OFFICER, WARD-1, , PUTTUR

ITA 272/BANG/2024[2017-18]Status: DisposedITAT Bangalore30 Jul 2024AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru

Section 57Section 80Section 80(2)(a)Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.272/Bang/2024 Assessment year : 2017-18 Bellare C A Bank Ltd., No.4, Bellare PACS Ltd., Peruvaje Kodiyala Sullia D K Bellare – 574 211. PAN: AAALB 0130E APPELLANT Vs. The Income Tax Officer, Ward 1, Puttur. RESPONDENT Appellant by : Smt. Sheetal Borkar, Advocate Respondent by : Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 12.07.2024 Date of Pronouncement : 30.07.2024 ORDER Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by t…

KAVU PRIMARY AGRICULTURAL CREDIT CO-OPERATIVE SOCIETY,PUTTUR vs. INCOME TAX OFFICER, WARD-1, PUTTUR

ITA 580/BANG/2024[2020-21]Status: DisposedITAT Bangalore29 Jul 2024AY 2020-21

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Ms. Lakshmi S., AdvocateFor Respondent: Shri Srinath S., Jt.CIT(DR)(ITAT), Bengaluru

Section 2(19)Section 80Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 577 to 580/Bang/2024 Assessment years : 2016-17 to 2018-19 & 2020-21 Kavu Primary Agricultural Vs. The Income Tax Officer, Credit Cooperative Society, Ward 1, 01, Kavu Vyavasaya Seva Puttur. Sahakari Bank Ltd., Post Kavu Madnur. Puttur - 574 223. PAN : AACAK 7218B APPELLANT RESPONDENT Appellant by : Ms. Lakshmi S., Advocate Respondent by : | Shri Srinath S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 08.05.2024 Date of Pronouncement : 29.07.2024 ORDER Per…

KAVU PRIMARY AGRICULTURAL CREDIT CO-OPERATIVE SOCIETY,PUTTUR vs. INCOME TAX OFFICER, WARD-1, PUTTUR

ITA 579/BANG/2024[2018-19]Status: DisposedITAT Bangalore29 Jul 2024AY 2018-19

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Ms. Lakshmi S., AdvocateFor Respondent: Shri Srinath S., Jt.CIT(DR)(ITAT), Bengaluru

Section 2(19)Section 80Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 577 to 580/Bang/2024 Assessment years : 2016-17 to 2018-19 & 2020-21 Kavu Primary Agricultural Vs. The Income Tax Officer, Credit Cooperative Society, Ward 1, 01, Kavu Vyavasaya Seva Puttur. Sahakari Bank Ltd., Post Kavu Madnur. Puttur – 574 223. PAN : AACAK 7218B APPELLANT RESPONDENT Appellant by : Ms. Lakshmi S., Advocate Respondent by : Shri Srinath S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 08.05.2024 Date of Pronouncement : 29.07.2024 O R D E…

KAVU PRIMARY AGRICULTURAL CREDIT CO-OPERATIVE SOCIETY,PUTTUR vs. INCOME TAX OFFICER, WARD-1, PUTTUR

ITA 578/BANG/2024[2017-18]Status: DisposedITAT Bangalore29 Jul 2024AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Ms. Lakshmi S., AdvocateFor Respondent: Shri Srinath S., Jt.CIT(DR)(ITAT), Bengaluru

Section 2(19)Section 80Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 577 to 580/Bang/2024 Assessment years : 2016-17 to 2018-19 & 2020-21 Kavu Primary Agricultural Vs. The Income Tax Officer, Credit Cooperative Society, Ward 1, 01, Kavu Vyavasaya Seva Puttur. Sahakari Bank Ltd., Post Kavu Madnur. Puttur – 574 223. PAN : AACAK 7218B APPELLANT RESPONDENT Appellant by : Ms. Lakshmi S., Advocate Respondent by : Shri Srinath S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 08.05.2024 Date of Pronouncement : 29.07.2024 O R D E…

KAVU PRIMARY AGRICULTURAL CREDIT CO-OPERATIVE SOCIETY,PUTTUR vs. INCOME TAX OFFICER, WARD-1, PUTTUR

ITA 577/BANG/2024[2016-17]Status: DisposedITAT Bangalore29 Jul 2024AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Ms. Lakshmi S., AdvocateFor Respondent: Shri Srinath S., Jt.CIT(DR)(ITAT), Bengaluru

Section 2(19)Section 80Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 577 to 580/Bang/2024 Assessment years : 2016-17 to 2018-19 & 2020-21 Kavu Primary Agricultural Vs. The Income Tax Officer, Credit Cooperative Society, Ward 1, 01, Kavu Vyavasaya Seva Puttur. Sahakari Bank Ltd., Post Kavu Madnur. Puttur – 574 223. PAN : AACAK 7218B APPELLANT RESPONDENT Appellant by : Ms. Lakshmi S., Advocate Respondent by : Shri Srinath S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 08.05.2024 Date of Pronouncement : 29.07.2024 O R D E…

PRIMARY AGRICULTURAL CREDIT CO-OPERATIVE SOCIETY LIMITED,TUMKUR vs. INCOME TAX OFFICER, WARD 1 AND TPS, TUMKUR, TUMKUR

ITA 947/BANG/2024[2017-18]Status: DisposedITAT Bangalore03 Jul 2024AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Shri Deepak Gunashekar, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel

Section 2Section 57Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment year : 2017-18 Primary Agricultural Credit Vs. The Income Tax Officer, Co-operative Society Ltd., Ward 1 & TPS, Temple Road, Nittur, Tumkur. Tumkur – 572 223. PAN : AAAAF 1047R APPELLANT RESPONDENT Appellant by : Shri Deepak Gunashekar, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 19.06.2024 Date of Pronouncement : 03.07.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee against th…

ALNAVAR CREDIT SOUHARDHA CO-OPERATIVE LIMITED,ALNAVAR vs. INCOME TAX OFFICER, WARD-1(1), HUBLI

ITA 738/BANG/2024[2020-21]Status: DisposedITAT Bangalore28 Jun 2024AY 2020-21

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

For Appellant: Ms. Shreeraksha, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel

Section 56Section 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 Alnavar Credit Souhardha Vs. The Income Tax Officer, Co-operative Ltd., Ward 1(1), 01, Indira Nagar, Alnavar, Hubli. Alnavar – 581 103. PAN : AADAA 0459P APPELLANT RESPONDENT Appellant by : Ms. Shreeraksha, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 30.05.2024 Date of Pronouncement : 28.06.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee against order dated 23.02…

ALANKAR PRIMARY AGRICULTURAL CREDIT CO OPERATIVE SOCIETY ,ALANKAR vs. INCOME TAX OFFICER, WARD-1, PUTTUR

ITA 814/BANG/2024[2020-21]Status: DisposedITAT Bangalore26 Jun 2024AY 2020-21

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

For Appellant: Shri Srikrishna Kantilia, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel

Section 250Section 80P(2)Section 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 Alankar Primary Agricultural Vs. The Income Tax Officer, Credit Co-operative Society, Ward 1, 01, Alankar. DK. 574 285 Puttur. PAN : AAAAA 4471C APPELLANT RESPONDENT Appellant by : Shri Srikrishna Kantilia, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 30.05.2024 Date of Pronouncement : 26.06.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member 2. This appeal is filed by the assessee against the order date…

MUDUR VYAVASAYA SEVA SAHAKARI SANGHA LTD., ,UDUPI vs. INCOME TAX OFFICER, WARD-2, , UDUPI

ITA 78/BANG/2024[2017-18]Status: DisposedITAT Bangalore29 May 2024AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Shri Mahesh R. Uppin, AdvocateFor Respondent: Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru

Section 143(1)Section 18Section 40A(7)Section 43(2)Section 56Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2017-18 Mudur Vyavasaya Seva Sahakari Vs. The Income Tax Officer, Sangha Ltd., Ward 2, Mudur – 576 233. Udupi. Kundapura Taluk, Udupi District. PAN : AAAAM 5489N APPELLANT RESPONDENT Appellant by : Shri Mahesh R. Uppin, Advocate Respondent by : Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 28.03.2024 Date of Pronouncement : 29.05.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee again…

MUDUR VYAVASAYA SEVA SAHAKARI SANGHA LTD., ,UDUPI vs. INCOME TAX OFFICER, WARD-1 & TPS, UDUPI

ITA 299/BANG/2024[2020-21]Status: DisposedITAT Bangalore14 May 2024AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Laxmi Prasad Sahuassessment Year : 2020-21

For Appellant: Shri Mahesh R. Uppin, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel

Section 143(1)Section 18Section 2(24)(viia)Section 56Section 80GSection 80PSection 80P(2)(a)Section 8P(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 Assessment year : 2020-21 Mudur Vyavasaya Seva Sahakari Vs. The Income Tax Officer, Sangha Ltd., Ward1 & TPS, Mudur – 576 233. Udupi. Kundapura Taluk, Udupi District. PAN : AAAAM 5489N APPELLANT RESPONDENT Appellant by : Shri Mahesh R. Uppin, Advocate Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 21.03.2024 Date of Pronouncement : 21.03.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assesse…

PUTTUR MAHILA VIVIDODDESHA SAHAKARI SANGHA N,PUTTUR vs. INCOME-TAX OFFICER, WARD-1, PUTTUR

ITA 389/BANG/2024[2020-21]Status: DisposedITAT Bangalore07 May 2024AY 2020-21

Bench: Smt. Beena Pillai, Judciial Member & Shri Laxmi Prasad Sahu

For Appellant: Shri Srikrishna, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel

Section 234ASection 234FSection 80PSection 80P(1)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDCIIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 388 & 389/Bang/2024 Assessment years : 2018-19 & 2020-21 Puttur Mahila Vividdoddesha Vs. The Income Tax Officer, Sahakari Sangha N, Ward 1, Sri Radhakrishna Mandira Road, Puttur. Puttur – 574 201. PAN : AADAP 2751K APPELLANT RESPONDENT Appellant by : Shri Srikrishna, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel Date of hearing : 02.04.2024 Date of Pronouncement : 07.05.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member These appeals are…

PUTTUR MAHILA VIVODDODDESHA SAHAKARI SANGHA NA,PUTTUR vs. INCOME-TAX OFFICER, WARD-1, PUTTUR

ITA 388/BANG/2024[2018-19]Status: DisposedITAT Bangalore07 May 2024AY 2018-19

Bench: Smt. Beena Pillai, Judciial Member & Shri Laxmi Prasad Sahu

For Appellant: Shri Srikrishna, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel

Section 234ASection 234FSection 80PSection 80P(1)Section 80P(2)(a)

KOTEKAR VYAVASAYA SEVA SAHAKARA SANGHA NIYAMITHA,MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX. CIRCLE - 1(1)& TPS, MANGALORE

ITA 454/BANG/2024[2020-21]Status: DisposedITAT Bangalore01 May 2024AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Srikrishna, A.RFor Respondent: Sri Narendra Kumar Naik, D.R

Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…ITA No.452 to 454/Bang/2024 Kotekar Vyavasaya Seva Sahakara Sangha Niyamitha, Mangalore IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.452/Bang/2024 Assessment Year: 2017-18 Kotekar Vyavasaya Seva Sahakara Sangha Niyamitha 5-4(5) Raitha Sadana NH 66, Beeri Kotekar Mangalore Karnataka APPELLANT ACIT Circle-2(1) Vs. Mangalore RESPONDENT PAN NO: AAAAK2844D ITA No.453 & 454/Bang/2024 Assessment Years: 2018-19 & 2020-21 Kotekar Vyavasaya Seva Sahakara Sangha Niyamitha Mangalore Karnataka APPELLANT DCIT Circle-1(1)…

KOTEKAR VYAVASAYA SEVA SAHAKARA SANGHA NIYAMITHA,MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX. CIRCLE - 1(1)& TPS , MANGALORE

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

ITA 453/BANG/2024[2018-19]Status: DisposedITAT Bangalore01 May 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2017-18

For Appellant: Sri Srikrishna, A.RFor Respondent: Sri Narendra Kumar Naik, D.R

Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…ITA No.452 to 454/Bang/2024 Kotekar Vyavasaya Seva Sahakara Sangha Niyamitha, Mangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2017-18 Kotekar Vyavasaya Seva Sahakara Sangha Niyamitha 5-4(5) Raitha Sadana ACIT NH 66, Beeri Kotekar Circle-2(1) Vs. Mangalore Mangalore Karnataka PAN NO : AAAAK2844D APPELLANT RESPONDENT ITA No.453 & 454/Bang/2024 Assessment Years: 2018-19 & 2020-21 Kotekar Vyavasaya Seva Sahakara DCIT Sangha Niyamitha Circle-1(1) & TPS Vs. Mangalore Mangalore Karnataka A…

KOTEKAR VYAVASAYA SEVA SAHAKARA SANGHA NIYAMITHA,MANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX. CIRCLE - 2(1) , MANGALORE

ITA 452/BANG/2024[2017-18]Status: DisposedITAT Bangalore01 May 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Srikrishna, A.RFor Respondent: Sri Narendra Kumar Naik, D.R

Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

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