Nileshwar Rangekallu Chethu Vyavasaya Thozhilali Sahakarana Sangham v. CIT

152 Taxmann.com 347High Court2023#3770 most cited

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

A claim for deduction under section 80P must be made in a valid return filed within the timelines prescribed by the Act (prior to April 1, 2018, this included sections 139(1), 139(4), 142(1), or 148; post-amendment, only section 139(1) is accepted). Statutory benefits like this deduction require strict adherence to legal conditions.

31

judgments rely on this decision, according to BharatTax’s citation analysis of 366,459 Indian tax judgments — from 2024 to 2026.

Also referred to as

Nileshwar Rangekallu Chethu Vyavasaya Thozhilali Sahakarana Sangham · Section 80P · Section 139(1) · Section 139(4) · Section 142(1) · Section 148 · Deduction claim timeline · Cooperative society deduction · Finance Act 2018 amendment

Sections most often in play

Section 139(1)Section 80ACSection 80PSection 148Section 139(4)Section 143(1)Section 142(1)Section 147
Read the full judgment

Issues it is cited on

section 10basection 80a(5)section 80ac(ii)section 80iabsection 80acsection 143(1)(a)(v)section 80asection 80absection 10(46)section 139(4)section 10(20)section 10b

Judgments citing Nileshwar Rangekallu Chethu Vyavasaya Thozhilali Sahakarana Sangham v. CIT

Bhaniyawala Kisaan Sewa Sahkari Samiti Limited, Deharadun vs. The Income Tax Officer, Ward-1(1)(2), Dehradun

In the result, appeal filed by the assessee is dismissed

ITA 12/DDN/2022[2017-18]Status: DisposedITAT Dehradun27 Mar 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 139(1)Section 142(1)Section 143(2)Section 144Section 234ASection 270A(10)(a)Section 271FSection 8Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH ‘DB’: DEHRADUN BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.12/DDN/2022, A.Y. 2017-18 Bhaniyawala Kisaan Sewa Income Tax Officer, Sahkari Samiti Ltd. Ward-1(1)(2), RI Samiti Ltd. Bhaniyawala, Vs. Aaykar Bhawan, Dehradun-248140 Subhash Marg, Dehradun PAN: AABAB4105H (Appellant) (Respondent) Appellant by Sh. Sushil Kumar, Adv. Respondent by Sh. A.S.Rana, Sr.DR Date of Hearing 11/02/2025 Date of Pronouncement 27/03/2025 ORDER PER AVDHESH KUMAR MISHRA, AM The appeal of the assessee for the Assessment Year (he…

Tajpur S.K.U.S Ltd., Mahishadal, Purba Medinipur vs. Ld. DCIT, Prestige Alpha No.48/1, 48/2 Beratenaagrahara Begur, Hosur Road

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

ITA 1981/KOL/2024[2018-19]Status: DisposedITAT Kolkata13 Jan 2025AY 2018-19

Bench: Sri Sonjoy Sarma & Sri Rakesh Mishra

Section 139Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 148Section 154Section 234Section 250Section 80P

…आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA श्री संजय शमाा, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SRI SONJOY SARMA, JUDICIAL MEMBER & SRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1981/KOL/2024 Assessment Year: 2018-19 Tajpur S.K.U.S Ltd. DCIT, CPC, Bengaluru Vs. (Appellant) (Respondent) PAN: AAFAT3464R Appearances: Assessee represented by : Giridhar Dhelia, AR and Praniti Poddar, Adv. Department represented by : S.B. Chakraborthy, Addl. CIT, Sr. DR and Somnath Das Biswas, Sr. DR. Date of concluding the hearing…

The Pulloot Service Co-Operative Bank Ltd No. 611, Pulloor vs. ITO, Ward-2(5), Thrissur

ITA 403/COCH/2024[2008-2009]Status: DisposedITAT Cochin18 Nov 2024AY 2008-2009

Bench: Shri Inturi Rama Raopulloot Service Co-Op. Bank Ltd. The Income Tax Officer Pulloor P.O., Thrissur 680731 Ward - 2(5) Vs. [Pan: Aacat5298C] Thrissur (Appellant) (Respondent)

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 148Section 80A(5)Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member Pulloot Service Co-op. Bank Ltd. The Income Tax Officer Pulloor P.O., Thrissur 680731 Ward - 2(5) vs. [PAN: AACAT5298C] Thrissur (Appellant) (Respondent) Appellant by: ------- None ------- Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 29.10.2024 Date of Pronouncement: 18.11.2024 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 08.03.2024 for Assessment Year (AY) 2008-09. 2. Brief facts of the case are that…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND MS. PADMAVATHI. S, ACCOUNTANT MEMBERR 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 O R D E R Per George George K, Vice President: This appeal at t…

Amrita Society, Jaipur vs. Income Tax Officer Ward-I Exemption, Jaipur

In the result, the appeal of the assessee is allowed with no order as to costs

ITA 124/JPR/2024[2019-2020]Status: DisposedITAT Jaipur08 Aug 2024AY 2019-2020

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Siddharth Ranka, AdvocateFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(1)(a)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No.124/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2019-20 M/s. Amrita Society cuke The ITO Vs. 2, Jai Path, Gandhi Nagar (Exemption), Jaipur 302 015 Ward-1, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABAA 2672 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Siddharth Ranka, Advocate Shri Saurav Harsh, Advocate jktLo dh vksj ls@Revenue by: Mrs. Monisha Cho…

Durgamondap Samabay Krishi Unnayn Samati Ltd., ITO, Ward No-49(1), Kolkata vs. ITO, Ward No- 49(1), Kolkata.

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

ITA 1153/KOL/2023[2018-19]Status: DisposedITAT Kolkata24 Jul 2024AY 2018-19

Bench: Pradip Kumar Choubey & Sri Sanjay Awasthi

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80Section 80ASection 80P

…आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री संजय अवस्थी, लेखा सदस्य के समक्ष Before PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 1153/KOL/2023 Assessment Year: 2018-19 Durgamondap Samabay Krishi Unnayn Samiti Ltd..................Appellant [PAN: AABAD 0133 H] Vs. ITO, Ward No- 49(1), Kolkata................................................Respondent Appearances: Assessee represented by: Siddharth Agarwal, Adv. Department represented by: Amitava Sen,…

Bhavasar Namdev Simpi Samaj Sahakar Sangh Ltd, Dandeli vs. Income Tax Officer, Hubli

In the result, we partly allow the appeal of the assessee

ITA 698/BANG/2024[2017-18]Status: DisposedITAT Bangalore27 May 2024AY 2017-18

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

For Appellant: Shri Subramanya Gaonkar, CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 142(1)Section 2Section 68Section 80A(5)Section 80P(2)

…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 Bhavsar Namadev Simpi Samaj Vs. The Income Tax Officer, Sahakar Sangh Ltd., Ward 1(1), H No.184, B/II/13, Hubli. Link Road Dandeli Haliyal, Karwar – 581 325. PAN : AACAB 7967N APPELLANT RESPONDENT Appellant by : Shri Subramanya Gaonkar, CA Respondent by : Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.05.2024 Date of Pronouncement : 27.05.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed b…

Shree Jagadguru Mouneshwar Pattin Sahakari Sangh Niyamit Kerur, Bagalkot, Karnataka vs. Income Tax Officer, Ward 1, Bagalkot

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

ITA 1119/BANG/2023[2017-18]Status: DisposedITAT Bangalore14 May 2024AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Laxmi Prasad Sahu

For Appellant: Shri Prasanna N. Urala, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 115BSection 139(4)Section 142(1)Section 68Section 80A(5)Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH : BANGALORE BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.1119/Bang/2023 Assessment year : 2017-18 Shree Jagadguru Mouneshwar Vs. The Income Tax Officer, Pattin Sahakari Niyamit, Opp. Bus Stand, Kerur, Badami, Bagalkot. 587 206. PAN: AALAS 7428L APPELLANT Ward 1, Bagalkot. RESPONDENT Appellant by : Shri Prasanna N. Urala, Advocate Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 21.02.2024 Date of Pronouncement: 14.05.2024 ORDER Per Laxmi Prasad Sahu, Accountant Member This appeal i…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI SANJAY ARORA, AM AND MS. KAVITHA RAJAGOPAL, JM And Stay Application No. 150/Coch/2023 (Arising out of ITA No. 637/Coch/2023 (Assessment Year: 2008-09) The Kadavalur Service Co-operative ITO, Ward 1, Guruvayur Bank Limited No. 3821 1/337, Kadavallur, Thrissur-680 543 Vs. Kerala PAN/GIR No. AACAT 5134 F (Assessee) : (Respondent) Assessee by : Shri Dilip Balachandran : Shri J M Jamuna Respondent by : 08.02.2024 Date of Hearing Date of Pronouncement : 29.04.2024 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee…

Sritherumalleshwara Co-Operative Society, Chitradurga vs. Income-Tax Officer, Ward-1, Chitradurga

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

ITA 187/BANG/2024[2017-18]Status: DisposedITAT Bangalore27 Mar 2024AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Shri Sandeep Chalapathy, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 115BSection 133(6)Section 142(1)Section 144Section 144ASection 69ASection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2017-18 Sritherumalleshwara Co-operative Vs. The Income Tax Officer, Society, Ward 1, Srishila Circle, Chitradurga. Hiriyur – 577599 (Chitradurga) PAN : AAFAS 9356K APPELLANT RESPONDENT Appellant by : Shri Sandeep Chalapathy, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 29.02.2024 Date of Pronouncement : 27.03.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee ag…

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…