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

The Aroor Central Service Co-Operative Bank Limited, Alappuzha vs. ITO, Ward -5, Alappuzha

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

ITA 371/COCH/2025[2017-18]Status: DisposedITAT Cochin23 Jun 2025AY 2017-18

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…

Bethsaida Women Development Society, Trivandrum vs. Income Tax Officer (Exemption Ward) Trivandrum, Thiruvananthapuram

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

ITA 283/COCH/2025[2017-2018]Status: DisposedITAT Cochin23 Jun 2025AY 2017-2018

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadavassessmentyear:2017-18

For Appellant: Shri P.V. Chacko, A.RFor Respondent: Smt. Leena Lal, Sr. D.R

Section 11Section 12ASection 139

…order of AO, assessee filed appeal before the ld. CIT(A) and argued that for the impugned year, it was not mandatory to file the income tax return for claiming benefits u/s 11 & 12 of the Act. The ld. CIT(A) relying upon the judgement of Nileshwar reported in 459 ITR 730 (Kerala) dismissed the appeal of the assessee. 4. Counsel for the assessee appearing on behalf of the assessee argued that amendment made in section 12A of the Act in clause (ba) is prospective in nature and could not be applied to the present case. 5. Ld. D.R. relied upon the orders of the authorities below.\ 6. After considering the rival su…

Belve Vyavasaya Seva Sahakari Sangha Limited, Udupi vs. Income Tax Officer, Ward-2, Udupi

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 818/BANG/2024[2013-14]Status: DisposedITAT Bangalore02 Jun 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Mahesh R Uppin, AdvocateFor Respondent: Smt. Neha Sahay, JCIT (DR)

Section 139(1)Section 142(1)Section 143(3)Section 144Section 148Section 263Section 56Section 80A(5)Section 80PSection 80P(2)(a)

…hand is covered against the assessee by the subsequent orders of this Tribunal after placing reliance on the judgment of the Hon’ble Kerala High Court of a later date i.e. Nileswar Rangekallu Chethu Vyavasaya Thozhilali Sahakarana Sangham Vs. CIT reported in 459 ITR 730. 16. We have heard the rival contentions of both the parties and perused the materials available on record. It is an undisputed fact that the assessee did not file the return of income in response to the notice issued under section 148 of the Act within the time provided therein. As such, the return was filed belatedly after claiming the deductio…

Belve Vyavasaya Seva Sahakari Sangha Limited, Udupi vs. Income Tax Officer, Ward-2, Udupi

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 817/BANG/2024[2013-14]Status: DisposedITAT Bangalore02 Jun 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Mahesh R Uppin, AdvocateFor Respondent: Smt. Neha Sahay, JCIT (DR)

Section 139(1)Section 142(1)Section 143(3)Section 144Section 148Section 263Section 56Section 80A(5)Section 80PSection 80P(2)(a)

Primary Agriculture Cooperative Credit Society Limited, Adarakatti, Lakshmeshwar Taluk Gadag District vs. Income Tax Officer Ward 1, Gadag

In the result, the appeal of the assessee is dismissed

ITA 279/BANG/2025[2017-18]Status: DisposedITAT Bangalore28 May 2025AY 2017-18

Bench: Shri Waseem Ahmed

For Appellant: Shri Mahesh Hindi, CAFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept

Section 10ASection 10BSection 139(1)Section 142(1)Section 144Section 80A(5)Section 80PSection 80P(2)(a)

…er section 80P can be granted in the given facts and circumstances, I draw guidance from the Hon’ble Kerala High Court’s ruling in the case of Nileshwar Rangekallu Chethu Vyavasaya Thozhilali Sahakarana Sangham v. CIT reported in [(2023) 152 taxmann.com 347 / 459 ITR 730]. The Hon’ble Kerala High Court clearly held that as per the law prior to 1-4-2018, a claim for deduction under section 80P had to be made in a valid return filed within the timelines provided under the Act i.e. under section 139(1), 139(4), 142(1), or 148 of the Act and after the Finance Act 2018 amendment, only returns filed within the due date…

Kalavoor Service Co-Operative Bank Ltd, Alappuzha vs. ITO, Ward-5, Alappuzha

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

ITA 834/COCH/2024[2017-18]Status: DisposedITAT Cochin26 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: --- None ---For Respondent: Sri.Sundarasan S, CIT-DR

Section 142(1)Section 80Section 80A(5)Section 80PSection 80P(2)Section 80P(2)(a)

…the proper service of notice. However, the 3 ITA No.834/Coch/2024. Kalavoor SC.B Limited. issue is squarely covered by the judgment of the Hon’ble jurisdictional in the case of Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham v. CIT (2023) 459 ITR 730 (Ker.). Therefore, we are deciding this appeal on the basis of the material available on record. 5. The learned CIT-DR relied upon the orders of the authorities below. 6. After hearing the arguments of the learned CIT-DR and perusing the material available on record, we are of the firm opinion that the issue involved in this appeal is squarely…

Kanayannur Service Cooperative Bank Ltd, Ernakulam vs. Income Tax Officer, Non Corp Ward 1(3), Kochi

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

ITA 660/COCH/2024[2011-12]Status: DisposedITAT Cochin20 May 2025AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Amaljit P.J., CAFor Respondent: Smt.Veni Raj, CIT-DR

Section 139(1)Section 142(1)Section 263Section 80ASection 80PSection 80P(2)

…upon the orders of the authorities below as well as on 3 ITA Nos.659-660/Coch/2024. Kanayannur SCB Limited. the judgment of the Hon’ble jurisdictional High Court in the case of Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham v. CIT (2023) 459 ITR 730 (Ker.). 7. We have heard the rival submissions and perused the material available on record. We observe that admittedly the facts of the case would show that the assessee has not filed any return of income within the time prescribed u/s.139(1) of the Act, and therefore, we are of the opinion that the assessee is not entitle for deduction u/s.80P…

Kanayannur Service Cooperative Bank Limited, Ernakulam vs. Income Tax Officer, Non Corp Ward 1(1), Kochi

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

ITA 659/COCH/2024[2017-18]Status: DisposedITAT Cochin20 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Amaljit P.J., CAFor Respondent: Smt.Veni Raj, CIT-DR

Section 139(1)Section 142(1)Section 263Section 80ASection 80PSection 80P(2)

The Asamannoor Agricultural Improvement Co-Operative Society Ltd, Ernakulam vs. ITO, Ward 1 & Tps, Aluva

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

ITA 1109/COCH/2024[2019-20]Status: DisposedITAT Cochin20 May 2025AY 2019-20

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.C.A.Jojo, AdvocateFor Respondent: Smt.Leena Lal, Sr.AR

Section 139(1)Section 148Section 148ASection 250(6)Section 80A(5)Section 80P(2)(a)

…e parting we would like to observe that the ld.CIT(A) will decided the case of the assessee in the light of the judgment of the Hon’ble jurisdictional High Court in the case of Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham v. CIT (2023) 459 ITR 730 (Ker.). Needless to say, the ld.CIT(A) shall afford meaningful opportunity of being heard to the assessee before passing any order. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 20th day of May, 2025. (Inturi Rama Rao) JUDICIAL MEMBER Cochin; Dated : 20th May, 2025. Devadas G* 4…

Kandalloor Service Co-Operative Bank Limited No2166, Alappuzha vs. Income Tax Officer, Alappuzha

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

ITA 234/COCH/2025[2017-18]Status: DisposedITAT Cochin16 May 2025AY 2017-18

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.R.Krishnan, CAFor Respondent: Smt.Leena Lal, Senior AR

Section 139(1)Section 250Section 80A(5)Section 80P

…2017-18.” 4. The learned AR fairly submitted that the issue in question is covered against the assessee by the judgment of the Hon’ble jurisdictional High Court in the case of Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham v. CIT (2023) 459 ITR 730 (Ker.). 5. The learned Departmental Representative was duly heard. 6. We have heard rival submissions and perused the material on record. The solitary issue that is raised is with regard to the claim of deduction u/s.80P of the Act. The claim of deduction u/s.80P of the Act has been denied for the reason that assessee did not file the return of…

Chennithala Thripperumthura Service Co-Op Bank Limited, Chennithala vs. Income Tax Officer, Thiruvalla

In the result, appeal filed by the assessee is dismissed

ITA 814/COCH/2024[2017-18]Status: DisposedITAT Cochin16 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessmentyear:2017-18 Chennithalathripperumthura Service Co-Op. Bank Limited Oripuramchennithala Mavelikara Vs. Alappuzha Ito Chennithala Thiruvalla Kerala 690 105 Pan No :Aaaac3524G Appellant Respondent

For Appellant: NoneFor Respondent: Smt. Leena Lal, Sr. D.R

Section 139(1)Section 142(1)Section 144Section 250Section 44ASection 80P

…der of the ld. CIT(A)/NFAC and vehemently submitted that the case of the assessee is squarely applicable by the judgement of the jurisdictional High Court in the case of NileshwarRangekalluChethuVyavasayaThozhilaliSahakarana Sangham Vs. CIT reported in (2023) 459 ITR 730. 9. We have heard the rival submissions and perused the materials available on record. The only issue that is raised before us is whether the authorities below justified in rejecting the claim of deduction u/s 80P of the Act on the sole ground that return of income has not been filed within the due date? Undisputedly, the assessee had not filed t…

Income Tax Officer, Idukki vs. Marayoor Service Co-Operative Bank Limited No. 2022, Idukki

In the result, appeal filed by the Revenue stands partly allowed

ITA 673/COCH/2024[2018-19]Status: DisposedITAT Cochin14 May 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2018-19 The Income Tax Officer .......... Appellant First Floor, Mahima Owers, Temple Bypass Road, Thodupuzha, Idukki 685585 [Pan: Aacam0362Q] Vs. Marayoor Service Co-Op. Bank Ltd. .......... Respondent Munnar-Udumalpet Road, Marayoor Keezhanthoor, Iddukki 685620 Appellant By: Shri Omanakuttan, Sr. D.R. Respondent By: Shri Ramesh Cherian, Advocate Date Of Hearing: 17.03.2025 Date Of Pronouncement: 14.05.2025

For Appellant: Shri Omanakuttan, Sr. D.RFor Respondent: Shri Ramesh Cherian, Advocate

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

…before the CIT(A), who wide the impugned order upheld the disallowance of claim for deduction u/s. 80P following 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). However the CIT(A) deleted the addition made on account of loans and advances of Rs. 27,86,07,868/- and also addition of Rs. 2,03,26,967/- made on account of disallowance of claim for deduction made in Schedule-BP by holding that no plausible reasons were offered by the AO while making the above additions. 3 Marayoor Service Co-operative…

Edamalayar Service Cooperative Society IX 103A, Kothamangalam vs. ITO, Ward 1 and Tps, Thodupuzha

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

ITA 556/COCH/2024[2017-18]Status: DisposedITAT Cochin14 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Sr.AR

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

…did not file the return of income placing reliance on the provisions of section 80A(5) of the Act and also the decision of the Hon’ble jurisdictional High Court in the case of Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham v. CIT (2023) 459 ITR 730 (Ker.) 4. Being aggrieved, the appellant is in appeal before us in the present appeal. When the appeal was called upon, none appeared on behalf of the appellant. Therefore, we proceed to dispose of the appeal on merits after hearing the learned Senior DR. 3 ITA No.556/Coch/2024. Edamalayar Service Co-op Society. 5. We heard the learned Sr.DR an…

Irimbiliyam Service Cooperative Bank Ltd, Malappuram vs. ITO, Ward 1, Tirur

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

ITA 308/COCH/2025[2020-21]Status: DisposedITAT Cochin13 May 2025AY 2020-21

Bench: Shri Inturi Rama Rao

For Appellant: Ms.Swathy S, AdvocateFor Respondent: Smt.Leena Lal, Senior AR

Section 139(1)Section 270ASection 80ASection 80P

…of the case, the issue is covered against the appellant by the decision of the Hon’ble jurisdictional High Court in the case of Hon’ble jurisdictional High Court in the case of Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham v. CIT (2023) 459 ITR 730 (Ker.), wherein it was held that for claiming deduction u/s.80P, the assessee-society must make the said claim in the return of income filed within the due date prescribed u/s.139(1) of the Act. Therefore, I hold that the assessee service co- operative bank is not entitled for deduction u/s.80P of the Act. It is ordered accordingly. 9. In the res…

The Bank Employees Cooperative Credit Society, Kozhikode vs. ITO, Ward 1(3), Kozhikode

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

ITA 170/COCH/2025[2018-19]Status: DisposedITAT Cochin23 Apr 2025AY 2018-19

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Senior AR

Section 139(1)Section 143(3)Section 80P

…ppeal before the CIT(A), who vide the impugned order dated 03.08.2023 upheld the action of the AO following the judgment of the Hon’ble jurisdictional High Court in the case of Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham v. CIT (2023) 459 ITR 730 (Ker.) by holding that since the assessee had not filed the return of 3 ITA No.170/Coch/2025. The Bank Employees Co-op Credit So.Ltd. income within the due date prescribed u/s.139(1) of the Act, it is not entitled for deduction u/s.80P of the Act. 5. Aggrieved by the order of the CIT(A), the assessee is in appeal before the Tribunal in the prese…

Incometax Officer, Non Corporate Ward 2(4), Kochi vs. Kochin Co Operative Society Ltd, Mattancherry

In the result, the appeals filed by the Revenue stand partly allowed

ITA 663/COCH/2023[2013-14]Status: DisposedITAT Cochin09 Apr 2025AY 2013-14

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri Sanjit Kumar Das, CIT-DRFor Respondent: Ms. Niveditha K. Kammath, Advocate

Section 139(1)Section 144Section 148Section 69ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI GEORGE GEORGE K., VP AND SHRI INTURI RAMA RAO, AM ITA Nos. 644 & 663 /Coch/2023 Assessment Years: 2014-15 & 2013-14 The Income Tax Officer .......... Appellant C.R. Building, I.S. Pres Road, Kochi 682018 vs. Kochin Co-Operative Society Ltd. .......... Respondent VV/1832, Lalan Road, Mattacherry, Cochin -682002 [PAN: AABAK1735C] Appellant by: Shri Sanjit Kumar Das, CIT-DR Respondent by: Ms. Niveditha K. Kammath, Advocate Date of Hearing: 01.04.2025 Date of Pronouncement: 09.04.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the Revenu…

Income Tax Officer, I S Press Road, Kochi vs. Kochin Co Operative Society Ltd, Mattancherry

In the result, the appeals filed by the Revenue stand partly allowed

ITA 644/COCH/2023[2014-15]Status: DisposedITAT Cochin09 Apr 2025AY 2014-15

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri Sanjit Kumar Das, CIT-DRFor Respondent: Ms. Niveditha K. Kammath, Advocate

Section 139(1)Section 144Section 148Section 69ASection 80P

Narakal Service Co-Operative Bank Ltd No E91, Ernakulam vs. ITO, Non Corp Ward2(4) & Tps, Cochin

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

ITA 995/COCH/2024[2016-17]Status: DisposedITAT Cochin08 Apr 2025AY 2016-17

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.Amaljith P.J., CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR & Smt.Leena Lal, Sr.AR

Section 139(1)Section 143(3)Section 250Section 69Section 80PSection 8O

…u/s.69 of the Act. As regards the claim of deduction u/s.80P of the Act is concerned, the CIT(A) following the judgment of the Hon’ble jurisdictional High Court in the case of Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham v. CIT (2023) 459 ITR 730 (Ker.) held that since the assessee has not filed the return of income within the due date prescribed u/s.139(1) of the Act, it is not entitled for deduction u/s.80P of the Act. 6. Aggrieved by the order of the CIT(A), the assessee has filed the present appeals before the Tribunal. Revenue also had filed appeals in ITA No.599 to 601/Coch/2023 fo…

Narakal Service Co-Operative Bank Ltd No E91, Ernakulam vs. ITO, Non Corp Ward2(4) & Tps, Cochin

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

ITA 994/COCH/2024[2015-16]Status: DisposedITAT Cochin08 Apr 2025AY 2015-16

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.Amaljith P.J., CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR & Smt.Leena Lal, Sr.AR

Section 139(1)Section 143(3)Section 250Section 69Section 80PSection 8O

Narakal Service Co-Operative Bank Ltd No E91, Ernakulam vs. ITO, Non Corp Ward2(4) & Tps, Cochin

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

ITA 993/COCH/2024[2014-15]Status: DisposedITAT Cochin08 Apr 2025AY 2014-15

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.Amaljith P.J., CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR & Smt.Leena Lal, Sr.AR

Section 139(1)Section 143(3)Section 250Section 69Section 80PSection 8O