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

Taliparamba Primary Co-Operative Agricultural and Rural Development Bank Ltd. C. 1007, Perumba vs. Deputy Commissioner of Income Tax, Kannur

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

ITA 219/COCH/2024[2016-17]Status: DisposedITAT Cochin22 Jan 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2016-17

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

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

…ection 139(1) of the Act nor made any claim in the return of income for deduction u/s. 80P of the Act. In view of 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) the claim for deduction u/s. 80P cannot be entertained. 3 Taliparamba Primary Co-operative Agricultural and 7. I heard the rival contentions of both the parties and perused the material available on record. The solitary issue that arise for my consideration is whether the appellant co-operative society is entitled for deduction u/s. 80P o…

Trivandrum District Electricity Board Employees Co-Op Society, Trivandrum vs. The ITO, WD-2(1), Trivandrum

The appeals of the assessee are allowed

ITA 409/COCH/2023[2018-19]Status: DisposedITAT Cochin21 Jan 2025AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Amaljit CAFor Respondent: Smt.Leenalal, Sr.AR

Section 139(1)Section 271BSection 44ASection 80A(5)Section 80P

…of the Act. 5. The learned Departmental Representative appearing on behalf of the Revenue relied upon the judgment of the Hon’ble jurisdictional High Court in the case of Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham v. CIT reported in 459 ITR 730 and contended that when the assessee is not entitled for deduction of sec.80P itself on the ground that the assessee has filed belated return, then the A.O. has levied the penalty correctly. 6. We have heard the rival submissions and perused the material available on record. Similar issue has come up in appeal in the case of Perkoda before the H…

Trivandrum District Electricity Board Employees Co-Op Society, Trivandrum vs. The ITO, WD-2(1), Trivandrum

The appeals of the assessee are allowed

ITA 408/COCH/2023[2017-18]Status: DisposedITAT Cochin21 Jan 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Amaljit CAFor Respondent: Smt.Leenalal, Sr.AR

Section 139(1)Section 271BSection 44ASection 80A(5)Section 80P

Ala Service Co-Operative Bank Ltd.No.R 321, Kodungallur vs. Income Tax Officer, Aayakar Bhavan

In the result, the appeal filed by the assessee is dismissed with respect to the issue agitated before us

ITA 586/COCH/2023[2010-11]Status: DisposedITAT Cochin30 Dec 2024AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

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

Section 139(1)Section 148Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Prakash Chand Yadav, Judicial Member ITA No.586/Coch/2023 : Asst.Year 2010-2011 Ala Service Co-operative Bank The Income Tax Officer Limited No.R-321 Ward 2(1) v. Thrissur. Santhipuram PO.O. Kodungallur Thrissur – 680 668. PAN : AADAA5833H. (Appellant) (Respondent) Appellant by :Sri.C.A.Jojo, Advocate Respondent by : Smt.Leena Lal, Senior AR Date of Pronouncement : 30.12.2024 Date of Hearing : 10.12.2024 O R D E R Per Prakash Chand Yadav, JM : The present appeal of the assessee is arising from the orde…

M/S.the Pattanakkad Service Co-Op Bank Ltd, Cherthala vs. The ITO, Alappuzha

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

ITA 227/COCH/2020[2009-10]Status: DisposedITAT Cochin30 Dec 2024AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

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

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

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Prakash Chand Yadav, Judicial Member ITA No.226/Coch/2020 : Asst.Year 2007-2008 ITA No.227/Coch/2020 : Asst.Year 2009-2010 The Pattanakkad Service Co- The Income Tax Officer operative Bank Limited No.1144 Ward 5 v. Alappuzha. Pattanakkad, Cherthala Alappuzha – 688 531. PAN : AACAT7645K. (Appellant) (Respondent) Appellant by : --- None --- Respondent by : Smt.Leena Lal, Senior AR Date of Pronouncement : 30.12.2024 Date of Hearing : 12.12.2024 O R D E R Per Prakash Chand Yadav, JM : These two appeals rel…

M/S.the Pattanakkad Service Co-Op Bank Ltd, Cherthala vs. The ITO, Alappuzha

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

ITA 226/COCH/2020[2007-08]Status: DisposedITAT Cochin30 Dec 2024AY 2007-08

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

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

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

West Kallada Service Co-Operative Bank, Kollam vs. ITO, Ward-2, Kollam

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

ITA 270/COCH/2024[2017-2018]Status: DisposedITAT Cochin10 Dec 2024AY 2017-2018

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Raja Kannan, AdvocateFor Respondent: Smt.Leena Lal, Senior AR

Section 10ASection 10BSection 139Section 139(1)Section 142(1)Section 147Section 148Section 80ASection 80A(5)Section 80P

…Chirakkal Service Co-operative Bank Ltd. v. CIT (2016) 384 ITR 490 (Ker.). The ld.CIT(A) relying upon the judgment of the Hon’ble jurisdictional High Court in the case of Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham v. CIT reported in 459 ITR 730, dismissed the appeal of the assessee. 4. Aggrieved with the order of the CIT(A), the assessee has come up in appeal before us. The learned Counsel for the assessee relied upon the judgment of the Hon’ble Kerala High Court in the case of Chirakkal Service Co-operative Bank Ltd. (supra) and claimed for the deduction of sec.80P of the Act. 3 ITA…

West Kallada Service Co-Operative Bank, Kollam vs. ITO, Ward-2, Kollam

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

ITA 269/COCH/2024[2016-2017]Status: DisposedITAT Cochin10 Dec 2024AY 2016-2017

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Raja Kannan, AdvocateFor Respondent: Smt.Leena Lal, Senior AR

Section 10ASection 10BSection 139Section 139(1)Section 142(1)Section 147Section 148Section 80ASection 80A(5)Section 80P

Kadavathur Service Co-Operativ Bank Ltd, Kadavathur vs. ACIT, Ward-2, Kannur

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

ITA 213/COCH/2024[2015-2016]Status: DisposedITAT Cochin29 Nov 2024AY 2015-2016

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Arun Raj, AdvocateFor Respondent: Smt.Leena Lal, Senior AR

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

…applicable. 5. The learned Departmental Representative appearing on behalf of the Revenue relied upon the judgment of the Hon’ble Kerala High Court in the case of Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham v. CIT reported in (2023) 459 ITR 730 (Ker.). 6. We have heard the rival submissions and perused the material available on record. We are of the view that the assessee is not entitled for deduction of 80P in the light of the 3 ITA No.213/Coch/2024. Kadavathur SCB Limited judgment of the Hon’ble jurisdictional High Court in the case of Nileshwar Range Kallu Chethu Vyavasaya Thozhilal…

The Koonathara Milk Producers Co-Operative Society Ltd, Ottapalam vs. ITO, Ward-3, Palakkad

In the result, the appeal and the stay application filed by the assessee are dismissed

ITA 169/COCH/2024[2017-2018]Status: DisposedITAT Cochin29 Nov 2024AY 2017-2018

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm & Sa No. 16/Coch/2024 Assessment Year: 2017-18

For Appellant: Shri V.P. Narayanan, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

Section 139Section 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 4 ITA No. 169/Coch/2024 & SA No. 16/Coch/2024 The Koonathara Milk Producers Co-Ope…

Pazhayannur Farmers Service Co-Op Bank Ltd, Thrissur vs. The ITO Ward 2(4), Thrissur

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

ITA 228/COCH/2023[2009-10]Status: DisposedITAT Cochin29 Nov 2024AY 2009-10

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

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

Section 139Section 139(1)Section 142(1)Section 143(3)Section 144Section 148Section 80Section 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…

Pazhayannur Farmers Service Co-Op Bank Ltd, Thrissur vs. The ITO Ward 2(4), Thrissur

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

ITA 227/COCH/2023[2008-09]Status: DisposedITAT Cochin29 Nov 2024AY 2008-09

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

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

Section 139Section 139(1)Section 142(1)Section 143(3)Section 144Section 148Section 80Section 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…

Sri. Kalabhairaweshwara Multi-Purpose Co-Op Society Ltd., Chikkamagaluru vs. Income Tax Officer, Ward-1, Chikkamagaluru

In the result, appeal filed by the assessee is dismissed

ITA 1344/BANG/2024[2018-19]Status: DisposedITAT Bangalore17 Oct 2024AY 2018-19

Bench: Shri George George K & Ms. Padmavathi. Sr Assessment Year : 2018-19 Sri Kalabhairaveshwara Multi-Purpose Co- Vs. Ito, Operative Society Ltd., Ward Officer, K. M. Road,Chikmagalur District Office Ward – 1, S. O. 577 101, Karnataka. Chikmagaluru. Pan : Aapas 3058 L Appellant Respondent Assessee By : Shri. Mahesh R. Uppin, Advocate Revenue By : Ms. Neha Sahay, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 16.10.2024 Date Of Pronouncement : 17.10.2024

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

Section 139(1)Section 143Section 147Section 148Section 250Section 80ASection 80A(5)Section 80P

…d DR, on the other hand, submitted that the issue in question is covered in favour of the Department by the judgment of the Hon’ble Kerala High Court in the case of Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham v. CIT reported in (2023) 459 ITR 730. 7. We have heard the rival submissions and perused the material on record. The solitary issue that is arising for our consideration is whether claim of deduction under section 80P of the Act can be allowed in the facts of this case. The claim of deduction under section 80P of the Act has been denied for the reason that assessee has not filed the…

The Kadavalur Service Cooperative Bank Limited No3821, Thrissur vs. The Income Tax Officer, Ward 1, Guruvayur

In the result, the appeal and Stay Application filed by the assessee are dismissed

ITA 637/COCH/2023[2008-09]Status: DisposedITAT Cochin30 Apr 2024AY 2008-09

Bench: Shri Sanjay Arora, Am & Ms. Kavitha Rajagopal, Jm & Stay Application No. 150/Coch/2023 (Arising Out Of Ita No. 637/Coch/2023 (Assessment Year: 2008-09)

For Appellant: Shri Dilip BalachandranFor Respondent: 08.02.2024

Section 139(1)Section 142(1)Section 144Section 147Section 148Section 250Section 804(5)Section 80A(5)Section 80PSection 80P(2)

…lowance made by the ld. A.O. on the ground that the assessee has failed to file a valid return by relying on the decision of Hon'ble Jurisdictional High Court in the case of Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham vs. CIT [2023] 459 ITR 730/152 taxmann.com 347 (Ker)(HC). 4 ITA No. 637/Coch/2023 & SA No.150/Coch/2023 (A.Y.2008-09) The Kadavalur Service Co-operative Bank Limited vs. ITO 6. The assessee is in appeal before us, challenging the order of the ld. CIT(A). 7. The learned Authorised Representative ('ld. AR' for short) for the assessee contended that the assessee is not a…

Sindhudurg Zilla Madhyamik Va Uchha Madhyamik Shikshak Va Shikshketar Karmachari Patsanstha Ltd, Sindhudurgnagari Kudal vs. Income Tax Officer Kudal, Kudal

In the result, appeal of the assessee is dismissed

ITA 968/PUN/2023[2018-19]Status: DisposedITAT Pune15 Apr 2024AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.968/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Sindhuurg Zilla Madhyamik Va The Income Tax Officer, Uchha Madhyamik Shikshak Va V Kudal. Shikshketar Karmachari S Patsanstha Ltd., Plot No.33, Sindhudurgnagari, Kudal Dist, Sindhudurg. Maharashtra – 416812. Pan: Aagas6518L Appellant/ Assessee Respondent /Revenue Assessee By Shri Pramod Shingte – Ar Revenue By Shri Sourabh Nayak, Irs – Jcit-Dr Date Of Hearing 22/02/2024 Date Of Pronouncement 15/04/2024 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 30.08.2023 Emanating From Assessment Order Passed Under Section 144 R.W.S 144B Of The Act Dated 21.04.2021. The Assessee Has Raised The Following Grounds Of Appeal :

Section 139(1)Section 144Section 250Section 80P(2)(a)Section 80P(2)(d)Section 80P(2)(f)

…of the Act. ITA No.968/PUN/2023 [A] Sindhuurg Zilla Madhyamik Va Uchha Madhyamik Shikshak Va Shikshketar Karmachari Patsanstha Ltd., 9.1 The 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], has held as under : Quote, “1. 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 u…

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

…ome. We, hence, answer the question of law framed in I.T.A.No.273 of 2015 against the assessee and in favour of the Revenue.” Unquote. 7.7 The 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], has held as under : Quote, “ 1. 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…