Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham v. CIT

Q: How many judgments cite Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham v. CIT?

76 judgments on BharatTax cite Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham v. CIT (459 ITR 730), spanning 2024 to 2026.

Q: Which sections of the Income Tax Act does Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham v. CIT come up under?

It is most often cited in judgments turning on Section 80P, Section 139(1), Section 80A(5), Section 80AC, Section 142(1), Section 148.

459 ITR 730High Court2023#1491 most cited

What is Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham v. CIT authority for?

Timely filing of the income-tax return under section 139(1) is a mandatory condition for claiming deductions under Chapter VI-A, including section 80P, especially for Assessment Years 2018-19 onwards due to the amendment to section 80AC. Such deductions are not allowable if the return is filed belatedly or in response to a section 148 notice.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2024 to 2026.

Also referred to as

Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham · Section 80P deduction · Section 80AC · Section 139(1) timely filing · belated return · cooperative society income · claim deduction · Section 148 notice · Assessment Year 2018-19 · Chapter VI-A deductions

Sections most often in play

Section 80P Section 139(1)Section 80A(5)Section 80AC Section 142(1)Section 148 Section 139(4)Section 144

Issues it is cited on

section 80a(5)section 10ba section 80ac section 80a section 80ac(ii)section 80(p)section 139(4)section 10b penalty under section 271b section 80p section 10aa section 10a

Judgments citing Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham v. CIT

Ommi Sandeep, Vizianagaram vs. Income Tax Officer, Ward-1, Vizianagaram

ITA 507/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam24 Feb 2026AY 2019-20

Bench: Shri Sandeep Singh Karhail, Hon'Ble & Shri Omkareshwar Chidara, Hon'Bleआयकर अपील सं./I.T.A. No. 247/Viz/2025 (निर्धारण वर्ष/ Assessment Year:2017-18) The Chinnampeta Primary Agricultural Cooperative Credit Society Limited Chinnampeta Village Chinnampeta Post, Chatrai Mandal Krishna – 521214, Andhra Pradesh [Pan: Aacat7997E] (अपीलार्थी/ Appellant) करदाता का प्रतिनिधित्व / Assessee Represented By राजस्व का प्रतिनिधित्व / Department Represented By सुनवाई समाप्त होने की तिथि/ Date Of Conclusion Of Hearing घोषणा की तारीख/Date Of Pronouncement V. Income Tax Officer, Ward – 3(5) C.R. Building, 1St Floor Annex M.G. Road, Vijayawada Andhra Pradesh (प्रत्यर्थी / Respondent) Shri C. Subrahmanyam, Ca Dr. Aparna Villuri, Sr.Ar 16.12.2025 24.02.2026 आदेश /Order Per Omkareshwar Chidara: 1. The Present Appeal Is Filed By The Assessee Against The Impugned Order Dated 31.10.2025, Passed Under Section 250 Of The Income Tax Act, 1961 (In Short 'Act') By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”], For The A.Y. 2017-18.

Section 139(1)Section 142(1)Section 250Section 80P(2)(a)

…hereinafter in short "Ld. DR"] relied on the following decisions: Page No. 5 I.T.A. No. 247/VIZ/2025 The Chinnampeta Primary Agricultural Cooperative Credit Society Limited a) Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahaskarana Sangham v. CIT (2023) 459 ITR 730/152 taxmann.com347/333 CTR 655 (Ker)/HC. b) Maruthi primary Agricultural Cooperative Credit Society Ltd. v. ITO in ITA No. 151/VIZ/2022 for the A.Y. 2017-18. c) Narasimha Rao Palem Primary Agricultural Credit Society Ltd. v. ITO in ITA No. 211/VIZ/2023 for the A.Y. 2017-18. 11. Ld. DR has argued and also in the written submissions it was mentione…

Shree Mangirish Co-Operative Hsg Ltd., Mumbai vs. ITO, Ward-42(1)(5), Mumbai

ITA 5936/MUM/2025[2019-20]Status: DisposedITAT Mumbai06 Feb 2026AY 2019-20

Bench: Smt. Beena Pillai ()

Section 147Section 148Section 148ASection 151Section 151ASection 80P(2)(a)Section 80P(2)(d)

…r provisions of section 80AC the appellant is not eligible for any deduction u/s 80P. These provisions were interpreted in the above manner by Hon'ble Kerala High Court in the case of Nileshwar Rangekallu Chethu Vyavasaya Thozhilali Sahakarana Sangham Vs. CIT 459 ITR 730 (Kerala) [14-03-2023]. In which it was held as under:…

Income-Tax Officer, Kancheepuram vs. 41.Uttiramerur Urban Cooperative Credit Society Ltd, Kanchipuram

In the result the appeal of the revenue is stands allowed

ITA 2799/CHNY/2025[2016-17]Status: DisposedITAT Chennai20 Jan 2026AY 2016-17

Bench: Hon’Ble Shri Inturi Rama Rao & Shri Ss Viswanethra Raviassessment Years: 2016-17 Income Tax Officer, 41.Uttiramerur Urban Cooperative Ward-1, Credit Society Ltd., Kanchipuram. No.96, M.M.Avenue, Kancheepuram, Tamil Nadu-631 502. [Pan: Aacat8468Q] Appellant Respondent Assessee By : Mr.V.Padmanabhan, C.A. Revenue By : Ms.R.Anitha, Addl.Cit Date Of Hearing : 14.01.2026 Date Of Pronouncement : 20.01.2026 O R D E R Per Inturi Rama Rao, A.M :

For Appellant: Mr.V.Padmanabhan, C.AFor Respondent: Ms.R.Anitha, Addl.CIT

Section 139Section 139(1)Section 142(1)Section 148Section 148ASection 80ASection 80A(5)Section 80P

…scribed under the provisions of 139(1), 139(4), 142(1) of 148 are non est in the eyes of law. The ratio of decision of the Hon’ble Kerala High Cart in the case Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham Vs Commissioner of Income Tact 459 ITR 730 is squarely applicable to the facts of the present case. The relevant paras of the judgement are extracted below:- “….10. We have considered the rival submissions of Sri.S.Arun Raj, the learned counsel appearing for the appellant/assessee and Sri.Christopher Abraham, the learned Standing Counsel for the Income- tax Department. 11. On a considera…

Shri Swami Vivekanand Nagari Sahakari Pat Sanstha Maryadit, Pandharpur vs. Income Tax Officer Ward 2 Pandharpur, Pandharpur

In the result, appeal filed by the Assessee is dismissed

ITA 1406/PUN/2025[2017-18]Status: DisposedITAT Pune06 Jan 2026AY 2017-18

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Section 139(1)Section 142(1)Section 143(2)Section 144Section 250Section 80ASection 80A(5)Section 80PSection 80P(2)

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFOREDR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.1406/PUN/2025 निर्धारण वषा / Assessment Year: 2017-18 Shree Swami Vivekanand V The Income Tax Officer, Nagari s Ward-2, Pandharpur. SahakariPatsansthaMaryadit, 1980/81, Rukmini Patangan, Laxmi Narayan Complex, Pandharpur – 413304. Maharashtra. PAN: AACAS1854K Appellant/ Assessee Respondent / Revenue Assessee by None Revenue by Shri Ambarnath Khule-JCIT(Through Virtual Hearing) Date of hearing 26/1…

The Krishna Farmers Service Cooperative Society Limited, Jaggaiahpet vs. Income Tax Officer, Ward -1(3), Vijayawada

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

ITA 130/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam21 Nov 2025AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 139(1)Section 142(1)Section 144Section 80ASection 80PSection 80P(2)(a)

…4 has held that deduction under section 80P of the Act is inadmissible in the absence of filing the return of income. Further, she also relied on the decisions, in the case of Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham v. CIT [(2023) 459 ITR 730] and The Narasimha Rao Palem Primary Agricultural Credit Society Ltd. v. ITO in ITA No. 211/VIZ/2023. She pleaded that the order of the revenue authorities be upheld.Ld. DR strongly relied on the orders of the Ld. Revenue Authorities. 8. We have heard both the sides and perused the material available on record as well as the orders of the Revenu…

Kadukutty Service Co-Operative Bank Ltd - No: 628, Thrissur vs. Ward 1, (1), Thrissur

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

ITA 636/COCH/2025[2013-14]Status: DisposedITAT Cochin21 Nov 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2013-14 Kadukutty Service Co-Op. Bank Ltd. .......... Appellant Kadukutty P.O., (Via) Chalakkudy, Thrissur [Pan: Aabak0755A] Vs. The Income Tax Officer, Ward-1(1), Thrissur .......... Respondent Assessee By: Shri Yash, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 28.10.2025 Date Of Pronouncement: 21.11.2025 O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 18.07.2025 For Assessment Year (Ay) 2013-14. 2. Brief Facts Of The Case Are That The Assessee Is A Co-Operative Society Registered Under The Kerala State Co-Operative Societies Act, 1969. It Is Engaged In The Business Of Accepting Deposits From Members & Providing Credit Facilities To Members. The Appellant Had Not Filed Return Of Income For Ay 2013-14 Under The Provisions Of Section 139(1) Of The Income Tax Act, 1961 (The Act). Based On The Information That The Appellant Had Deposited Cash In The Bank

For Appellant: Shri Yash, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 139Section 139(1)Section 142(1)Section 147Section 148Section 80ASection 80A(5)Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM Assessment Year: 2013-14 Kadukutty Service Co-op. Bank Ltd. .......... Appellant Kadukutty P.O., (Via) Chalakkudy, Thrissur [PAN: AABAK0755A] vs. The Income Tax Officer, Ward-1(1), Thrissur .......... Respondent Assessee by: Shri Yash, CA Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 28.10.2025 Date of Pronouncement: 21.11.2025 O R D E R This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 18.07.2025 for Assessment Year (AY) 2013-14. 2. Brief facts of t…

Edakkad Urban Sahakarana Sangam, Kannur vs. ITO, Ward-1 & Tps, Kannur

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

ITA 596/COCH/2025[2019-20]Status: DisposedITAT Cochin28 Oct 2025AY 2019-20

Bench: Shri Inturi Rama Rao, Am

For Appellant: Revenue byFor Respondent: Shri Akhil Shaji, Advocate

Section 139Section 139(1)Section 142(1)Section 148Section 80ASection 80A(5)Section 80P

…is required to be made in the return of income. The issue in the present case is settled against the assessee by the decision of the Hon'ble Jurisdictional High court in the case of Nileshwar Range Kallu Chethu Vyavasaya Thozihilali Sahararana Sangham [2023] 459 ITR 730 (Ker) wherein it was held as under: - "11. On a consideration of the rival submissions and on a perusal of the statutory provisions, we find that a reading of Section 80A(5) and Section 80AC of the IT Act as they stood prior to 1.4.2018, when the latter provision was amended by Finance Act 2018, would reveal that the statutory scheme under the IT…

The Kattoor Service Cooperative Bank Limited, Thrissur vs. Income Tax Officer, Ward 2(1), Thrissur

In the result, the appeals filed by the assessee stand dismissed

ITA 561/COCH/2025[2016-17]Status: DisposedITAT Cochin26 Aug 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Amaljith P.J., CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 139(1)Section 142(1)Section 144Section 147Section 148Section 250Section 271(1)(c)Section 69ASection 80P

…valid claim made in the return of income, the appellant is not eligible for deduction u/s. 80P and also relied on the decision of the Hon'ble Jurisdictional High Court in the case of Nileshwar Range Kallu Chethu Vyavasaya Thozihilali Sahararana Sangham [2023] 459 ITR 730 (Ker). He further submits that the submission of the appellant that the addition made u/s. 69A qualifies for deduction u/s. 80P cannot not be accepted as the appellant is not eligible for deduction u/s. 80P and not discharged the onus of proving the source of credit. We have heard the rival contentions and perused the material 10. available on r…

The Kattoor Service Cooperative Bank Limited, Thrissur vs. Income Tax Officer, Ward 2(1), Thrissur

In the result, the appeals filed by the assessee stand dismissed

ITA 560/COCH/2025[2015-16]Status: DisposedITAT Cochin26 Aug 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Amaljith P.J., CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 139(1)Section 142(1)Section 144Section 147Section 148Section 250Section 271(1)(c)Section 69ASection 80P

…valid claim made in the return of income, the appellant is not eligible for deduction u/s. 80P and also relied on the decision of the Hon'ble Jurisdictional High Court in the case of Nileshwar Range Kallu Chethu Vyavasaya Thozihilali Sahararana Sangham [2023] 459 ITR 730 (Ker). He further submits that the submission of the appellant that the addition made u/s. 69A qualifies for deduction u/s. 80P cannot not be accepted as the appellant is not eligible for deduction u/s. 80P and not discharged the onus of proving the source of credit. 10. We have heard the rival contentions and perused the material available on re…

The Kattoor Service Cooperative Bank Limited, Thrissur vs. Income Tax Officer, Ward 2(1), Thrissur

In the result, the appeals filed by the assessee stand dismissed

ITA 559/COCH/2025[2014-15]Status: DisposedITAT Cochin26 Aug 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Amaljith P.J., CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 139(1)Section 142(1)Section 144Section 147Section 148Section 250Section 271(1)(c)Section 69ASection 80P

Karnataka Vidyutshakti Mandali Naukarara Sahakara Sangha Niyamitha, Bhadravathi vs. Income Tax Officer, Ward-1 & Tps, Shimoga

In the result, both these appeals of the assessee are dismissed

ITA 1444/BANG/2025[2019-2020]Status: DisposedITAT Bangalore21 Aug 2025AY 2019-2020

Bench: Shri Dipak P. Ripote & Shri Prakash Chand Yadav

For Appellant: Sri C.R. Vasanth Kumar, A.RFor Respondent: Sri Ganesh R Ghale, D.R

Section 139(1)Section 148Section 80ASection 80A(5)Section 80PSection 80P(2)(a)

…as not filed the return of income in time granted u/s 139(1) of the Act. Counsel for the revenue also relied upon the judgement of Hon’ble Kerala High Court in the case of Nileshwar Rangekallu Chethu Vyavasaya Thozhilali Sahakarana Sangham Vs. CIT reported in 459 ITR 730. 6. We have heard the rival submissions and perused the materials available on record. We observe that it is an undisputed fact that the assessee has not filed the return of income u/s 139(1) of the Act. The impugned years before us are assessment years 2018-19 & 2019-20. ITA Nos.1443 & 1444/Bang/2025 Karnataka Vidyutshakti Mandali Naukarara Saha…

Karnataka Vidyutshakti Mandali Naukarara Sahakara Sangha Niyamitha, Bhadravathi vs. Income Tax Office, Ward-1 & Tps, Shimoga

In the result, both these appeals of the assessee are dismissed

ITA 1443/BANG/2025[2018-19]Status: DisposedITAT Bangalore21 Aug 2025AY 2018-19

Bench: Shri Dipak P. Ripote & Shri Prakash Chand Yadav

For Appellant: Sri C.R. Vasanth Kumar, A.RFor Respondent: Sri Ganesh R Ghale, D.R

Section 139(1)Section 148Section 80ASection 80A(5)Section 80PSection 80P(2)(a)

Mannuthy Town Co Operative Society Ltd No R1143, Mannuthy vs. Income Tax Officer Ward 2(1), Thrissur

In the result, appeals filed by the assessee are dismissed

ITA 394/COCH/2025[2015-16]Status: DisposedITAT Cochin31 Jul 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am

For Appellant: Shri Alan Dev, AdvocateFor Respondent: Smt. Leena Lal, Sr. DR

Section 139Section 139(1)Section 142(1)Section 147Section 148Section 80ASection 80A(5)Section 80P

…is required to be made in the return of income. The issue in the present case is settled against the assessee by the decision of the Hon'ble Jurisdictional High Court in the case of Nileshwar Range Kallu Chethu Vyavasaya Thozihilali Sahararana Sangham [2023] 459 ITR 730 (Ker) wherein it was held as under: - “11. On a consideration of the rival submissions and on a perusal of the statutory provisions, we find that a reading of Section 80A(5) and Section 80AC of the IT Act as they stood prior to 1.4.2018, when the latter provision was amended by Finance Act 2018, would reveal that the statutory scheme under the IT…

Mannuthy Town Co Operative Society Limited No R 1143, Mannuthy vs. Income Tax Officer Ward 2(1), Thrissur

In the result, appeals filed by the assessee are dismissed

ITA 384/COCH/2025[2015-16]Status: DisposedITAT Cochin31 Jul 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am

For Appellant: Shri Alan Dev, AdvocateFor Respondent: Smt. Leena Lal, Sr. DR

Section 139Section 139(1)Section 142(1)Section 147Section 148Section 80ASection 80A(5)Section 80P

Wadakkanchery Govt. Servants Co-Op Society, Wadakkanchery, Thrissur vs. Income Tax Officer, Ward-2(1), Thrissur

In the result, the appeal filed by assessee stands dismissed

ITA 183/COCH/2025[2023-24]Status: DisposedITAT Cochin31 Jul 2025AY 2023-24

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2023-24 Wadakkanchery Govt. Servants Co-Op. Society .......... Appellant Vadakkanchery P.O., Thrissur 680582 [Pan: Aaaaw5839L] Vs. The Income Tax Officer, Wd-2(1), Thrissur .......... Respondent Appellant By: Shri Vipin K.K., Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 12.06.2025 Date Of Pronouncement: 31.07.2025 O R D E R Per: Inturi Rama Rao, Am This Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals)-4, Delhi [Cit(A)] Dated 16.01.2025 For Assessment Year (Ay) 2023-24. 2. Brief Facts Of The Case Are That The Appellant Is A Co-Operative Society Registered Under The Kerala State Co-Operative Societies Act, 1969. It Is Engaged In The Business Of Accepting Deposits From Members & Providing Credit Facilities To Members. The Appellant Filed The Return Of Income On 11.12.2023 Declaring Nil Income After Claiming Deduction U/S. 80P(2)(A)(I) Of The Income Tax Act, 1961

For Appellant: Shri Vipin K.K., CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 139Section 139(1)Section 142(1)Section 143(1)Section 148Section 80ASection 80A(5)Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM Assessment Year: 2023-24 Wadakkanchery Govt. Servants Co-op. Society .......... Appellant Vadakkanchery P.O., Thrissur 680582 [PAN: AAAAW5839L] vs. The Income Tax Officer, wd-2(1), Thrissur .......... Respondent Appellant by: Shri Vipin K.K., CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 12.06.2025 Date of Pronouncement: 31.07.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-4, Delhi [CIT(A)]…

Pantheerankave Service Co-Operative Bank, Kozhikode vs. ITO, Ward -2(3), Kozhikode

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

ITA 368/COCH/2025[2017-18]Status: DisposedITAT Cochin30 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2017-18 Pantheerankav Service Co-Op. Bank Ltd. .......... Appellant Olavanna, Kozhikode 673019 [Pan: Aaaap6394F] Vs. Income Tax Officer, Ward-2(3), Kozhikode .......... Respondent Appellant By: Shri Arun Raj S., Advocate Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 04.06.2025 Date Of Pronouncement: 30.06.2025 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)] Dated 12.12.2024 For Assessment Year (Ay) 2017-18. 2. Brief Facts Of The Case Are That Appellant Is A Co-Operative Society Registered Under The Kerala State Co-Operative Societies Act, 1969. It Is Classified As A Primary Agricultural Credit Co-Operative Society. The Appellant Had Not Filed Return Of Income Under The Provisions Of Section 139(1) Of The Income Tax Act, 1961 (The Act) For Ay 2017-18. Based On The Information That The Appellant Made

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

Section 139Section 139(1)Section 142(1)Section 144Section 148Section 80ASection 80A(5)Section 80P

…f section 80A(5) of the Act. The issue is no longer res integra as it stands covered against the appellant society by the decision of Hon'ble Jurisdictional High court in the case of Nileshwar Range Kallu Chethu Vyavasaya Thozihilali Sahararana Sangham [2023] 459 ITR 730 (Ker) wherein it was held as under: - “11. On a consideration of the rival submissions and on a perusal of the statutory provisions, we find that a reading of Section 80A(5) and Section 80AC of the IT Act as they stood prior to 1.4.2018, when the latter provision was amended by Finance Act 2018, would reveal that the statutory scheme under the IT…

Pananchery Service Cooperative Bank, Thrissur vs. Income Tax Officer, Ward 2(4), Thrissur

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

ITA 649/COCH/2024[2013-14]Status: DisposedITAT Cochin30 Jun 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2013-14 Pananchery Service Co-Op. Bank Ltd. .......... Appellant Pattikad, Pananchery, Thrissur 680652 [Pan: Aabap5815A] Vs. The Income Tax Officer, Ward-2(4), Thrissur .......... Respondent Appellant By: Shri Amaljith P.J., Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 04.06.2025 Date Of Pronouncement: 30.06.2025 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)] Dated 24.05.2024 For Assessment Year (Ay) 2013-14. 2. Brief Facts Of The Case Are That The Appellant Is A Co-Operative Society Registered Under The Kerala State Co-Operative Societies Act, 1969. It Is Classified As Primary Agricultural Credit Co-Operative Society. No Return Of Income Was Filed For Ay 2013-14. Therefore, The Ito, Ward-2(4), Thrissur (Hereinafter Called "The Ao") Formed

For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 139Section 139(1)Section 142(1)Section 143(3)Section 148Section 80ASection 80A(5)Section 80P

…co-operative bank. 3. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order, placing reliance on the decision of the Hon'ble Jurisdictional High Court Nileshwar Range Kallu Chethu Vyavasaya Thozihilali Sahararana Sangham [2023] 459 ITR 730 (Ker), confirmed the action of the AO. 4. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal. 5. We have heard the rival contentions of both the parties and perused the material available on record. The solitary issue that arises for our consideration is whether or not the CIT(A) was correct in law in confirm…

Primary Agriculture Co Operative Society Wankidi, Hyderabad vs. ITO, Ward-1, Manchirial

ITA 500/HYD/2025[2021-22]Status: DisposedITAT Hyderabad30 Jun 2025AY 2021-22

Bench: Us:

For Appellant: Shri T. Chaitanya KumarFor Respondent: Shri Ashutosh Pradhan

Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 80ASection 80PSection 80P(2)(a)

…Ys 2018-19 and onwards, the appellant is not eligible to claim exemption u/s 80P of the Act. In a recent judgement of Nileshwar Rangekallu Chethu Vyavasaya Thozhilali Sahakarana Sangham vs. Commissioner of Income-tax [2023] 152 taxmann.com 347 (Kerala)/[2023] 459 ITR 730 (Kerala) [14- 03-2023]it has been held that Where returns filed by assessee-society were beyond dates prescribed under sections 139(1), 139(4), 142(1) or 148 and non-est in view of provision of section 80A(5), precondition to claim deduction under section 80P had not been fulfilled and therefore assessee was not entitled to benefit of exemption u…

Ambalappuzha Service Co-Operative Society Ltd, Ambalappuzha vs. ITO, Ward -2, Alappuzha

In the result, the appeal filed by the assessee stands partly allowed the and stay application stands dismissed

ITA 373/COCH/2025[2015-16]Status: DisposedITAT Cochin23 Jun 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm & Sa No. 53/Coch/2025 Assessment Year: 2015-16 Ambalapuzha Service Co-Op. Bank Ltd. .......... Appellant Kakkazham, Vandanam, Alappuzha 688005 [Pan: Aacak0787F] Vs. The Income Tax Officer. Ward-2, Alappuzha .......... Respondent Appellant By: Shri Suresh Kumar Varma, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 30.05.2025 Date Of Pronouncement: 23.06.2025

For Appellant: Shri Suresh Kumar Varma, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 139(1)Section 147Section 148Section 41(1)Section 68Section 69ASection 80ASection 80A(5)Section 80P

…e was no claim made in the return of income for deduction u/s. 80P of the Act. The issue is now stands covered by the decision of the Hon'ble Jurisdictional High court in the case of Nileshwar Range Kallu Chethu Vyavasaya Thozihilali Sahararana Sangham [2023] 459 ITR 730 (Ker) wherein it was held as under: - “11. On a consideration of the rival submissions and on a perusal of the statutory provisions, we find that a reading of Section 80A(5) and Section 80AC of the IT Act as they stood prior to 1.4.2018, when the latter provision was amended by Finance Act 2018, would reveal that the statutory scheme under the IT…

The Aroor Central Service Co-Operative Bank Limited, Alappuzha vs. ITO, Ward -2, Alappuzha

In the result, the appeals and stay applications filed by the assessee stand dismissed

ITA 372/COCH/2025[2021-22]Status: DisposedITAT Cochin23 Jun 2025AY 2021-22

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri Suresh Kumar Varma, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 139(1)Section 142(1)Section 143(1)Section 143(3)Section 250Section 80ASection 80P

…ppeal placing reliance on 3 ITA 371 & 372/Coch/2025/SA 51 & 52/C/2024 The Aroor Central Service Co-op. Bank Ltd. the decision of the Hon'ble Jurisdictional High Court in the case of Nileshwar Range Kallu Chethu Vyavasaya Thozihilali Sahararana Sangham [2023] 459 ITR 730 (Ker). 6. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal. 7. At the outset we find that there is delay in filing this appeal before the Tribunal of 361 days. The appellant filed a petition along with affidavit seeking condonation of delay, which reads as under: - “1, Meera U Pillai, Principal Officer, The…