Pr. CIT v. Totagars Co-operative Sales Society

M/S Urban Co-Operative Credit Society Limited, Ramanagar vs. The Income Tax Officer Ward-1, Ramanagar

In the result, appeal by the assessee is treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singhassessment Year: 2015-16

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Assessment year: 2015-16 M/s. Urban Co-operative Credit Vs. The Income Tax Officer, Society Ltd., Ward 1, Sri Rama Complex, No.1, Church Street, Old B.M. Road, Kanakapura Town – 562 117. Opp. District Court, Ramanagar District. Ramanagar – 562 159. PAN: AAAAU 0541R APPELLANT RESPONDENT Appellant by : Shri B.S. Balachandran, Advocate Respondent by : Shri R. Premi, Jt. CIT(DR)(ITAT) Bengaluru. Date of hearing : 02.12.2019 Date of Pronouncement : 05.12.2019 O R D E R…

M/S. Bharath Credit Co-Operative Society Limited, Bengaluru vs. The Income Tax Officer, Ward- 6(2)(2), Bengaluru

In the result, appeal by the assessee is treated as allowed for statistical purpose

Bench: Shri N V Vasudevan & Shri B R Baskaran

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER SP No.282/Bang/2019 & Assessment year : 2016-17 Bharath Credit Co-operative Vs. The Income Tax Officer, Society Ltd., Ward 6(2(2), # 748/18, 8th Main, Bengaluru. Mahalakshmi Layout, Bengaluru – 560 086. PAN: AAAAB 4144K APPLICANT/APPELLANT RESPONDENT Appellant by : Shri S. Prakash Shetty, Advocate Respondent by : Shri Sunil Kumar Agarwal, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 01.11.2019 Date of Pronouncement : 06.11.2019 O R D E R Per N V Vasudevan, Vice Pre…

M/S. Sri Krishna Credit Co-Operative Society Limited, Bangalore vs. Income Tax Officer, Ward- 3(2)(3), Bengaluru

Bench: Shri N.V. Vasudevanassessment Year : 2016-17

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC – C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment year : 2016-17 M/s. Sri Krishna Credit Vs. The Income Tax Officer, Co-operative Society Ltd., Ward 3(2)(3), Kumbalgodu, Bangalore. Bangalore South Taluk, Bangalore – 560 074. PAN: AALAS 7658E APPELLANT RESPONDENT Appellant by : Shri S.V. Ravishankar, Advocate Respondent by : Shri Ganesh R. Ghale, Standing Counsel for Dept. Date of hearing : 09.10.2019 Date of Pronouncement : 16.10.2019 O R D E R This appeal by the assessee is against the order dated 26.06.2019 of the CIT(Appeals)-3, Bengal…

M/S. Manjunatheshwara Credit Co-Operative Society Limited, Bangalore vs. Income Tax Officer, Ward- 6(2)(2), Bangalore

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

Bench: Shri N.V. Vasudevanassessment Year : 2016-17

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC – A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment year : 2016-17 M/s. Manjunatheshwara Credit Vs. The Income Tax Officer, Co-operative Society Ltd., Ward 6(2)(2), No.20, 3rd Main, 2nd Block, Bangalore. Ring Road, Nandini Layout, Bengaluru – 560 096. PAN: AAKAS 1721M APPELLANT RESPONDENT Appellant by : Shri Chaitanya V. Mudrabettu, Advocate Respondent by : Shri Ganesh R.G., Standing Counsel Date of hearing : 04.09.2019 Date of Pronouncement : 06.09.2019 O R D E R This appeal by the assessee is against the order dated 23.05.2019 of the CIT(Ap…

Karavali Crdit Co-Op Society Limited, Udupi vs. Income Tax Officer Ward-2, Udupi

In the result, the appeals are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri Jason P Boazassessment Year : 2016-17

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Assessment year : 2016-17 Karavali Credit Co-op. Society Vs. The Income Tax Officer, Ltd., Ward-2, 2-14K-1, Zeeza Kripa Complex, Udupi. Kallllianpura, Santhekatte, Udupi-576 105. PAN – AACAK 5792 Q APPELLANT RESPONDENT Assessment year : 2016-17 Kamalakshi Vividhoddesha Vs. The Income Tax Officer, Sahakara Sangha Ltd., Ward-1 & TPS, Krishnapura Mutt Building, Udupi. Udupi-576 101. PAN – AACAK 7829 E APPELLANT RESPONDENT Assessment year : 2015-16 ITA No.706, 764 & 941/Ban…

Income Tax Officer Ward-1, Tiptur vs. M/S Netaji Credit Co-Operative Limited, Tiptur

In the result, the appeal filed by the revenue is allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri Jason P Boazincome-Tax Officer, Ward-1, Tiptur. … Appellant Vs. M/S.Netaji Credit Co-Operative Ltd., Vinayak Nagar Extensin, Tiptur. … Respondent Appellant By : Shri Vikas Suryavamshi, Addl.Cit(Dr) Respondent By : Smt. Soumya, Advocate. Date Of Hearing: 01/07/2019 Date Of Pronouncement: 17/07/2019 O R D E R Per N.V. Vasudevan, Vp: This Is An Appeal By The Revenue Against The Order Dated 28/01/2019 Of The Cit(Appeals)-7, Bengaluru, Relating To Assessment Year 2013-14. 2. Ground Nos.1, 7 & 8 Raised By The Revenue Are General In Nature & Call For No Specific Adjudication. Ground Nos.2 To 5 Raised By The Revenue Read As Follows:

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BENGALURU BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT and SHRI JASON P BOAZ, ACCOUNTANT MEMBER Income-tax Officer, Ward-1, Tiptur. … Appellant Vs. M/s.Netaji Credit Co-operative Ltd., Vinayak Nagar Extensin, Tiptur. … Respondent Appellant by : Shri Vikas Suryavamshi, Addl.CIT(DR) Respondent by : Smt. Soumya, Advocate. Date of hearing: 01/07/2019 Date of pronouncement: 17/07/2019 O R D E R Per N.V. VASUDEVAN, VP: This is an appeal by the revenue against the order dated 28/01/2019 of the CIT(Appeals)-7, Bengaluru, relating to assessment year 2013-14. 2. Ground Nos.1,…

M/S Sri Basaveshwara Swamy Pattana Pattina Sahakara Sangha Niyamitha, Shivamoga vs. The Income Tax Officer Ward-5, Shivamoga

In the result, appeals by the assessee are treated as allowed for statistical purposes

Bench: Shri Jason P. Boazassessment Year : 2014-15 M/S. Sri Basaveshwara Swamy Vs. The Income-Tax Officer Pattana Pattina Sahakara Sangha Ward-5, Niyamitha, Shivamogga. Basava Sadana, Neharu Road, Shivamogga – 577 201. Pan : Aabas 7894 N Appellant Respondent Assessee By : Smt. Sowmya, Advocate Revenue By : Shri. Sumer Singh Meena, Addl. Cit Date Of Hearing : 25.04.2019 Date Of Pronouncement : 15.05.2019 O R D E R

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-C” BENCH : BANGALORE BEFORE SHRI JASON P. BOAZ, ACCOUNTANT MEMBER Assessment Year : 2014-15 M/s. Sri Basaveshwara Swamy Vs. The Income-Tax Officer Pattana Pattina Sahakara Sangha Ward-5, Niyamitha, Shivamogga. Basava Sadana, Neharu Road, Shivamogga – 577 201. PAN : AABAS 7894 N APPELLANT RESPONDENT Assessee by : Smt. Sowmya, Advocate Revenue by : Shri. Sumer Singh Meena, Addl. CIT Date of hearing : 25.04.2019 Date of Pronouncement : 15.05.2019 O R D E R This appeal by the assessee is directed against the order of CIT(A), Davangere, dated 22.11.2018 for Assessment Year 20…

M/S Herga Vyavasaya Seva Sahakari Sangha, Udupi vs. Income Tax Officer Ward-3, Udupi

In the result, appeal by the assessee is treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevanassessment Year : 2014-15

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment year : 2014-15 Herga Vyavasaya Seva Sahakari Vs. The Income Tax Officer, Sangha Niyamitha, Ward III, 1, Sahakari Mandira, Udupi. Parkala, Udupi – 7. PAN: AAAAH 1234L APPELLANT RESPONDENT Appellant by : Shri U.B. Ajith Kumar, CA Respondent by : Shri S. Venkatesh, JDIT Date of hearing : 23.01.2019 Date of Pronouncement : 15.02.2019 O R D E R This is an appeal by the Assessee against the order dated 03.07.2018 relating to assessment year 2014-15. 2. In this appeal, the assessee which is a co-oper…

M/S Sri Basaveshwara Swamy Pattana Sahakara Sangha, Shivamogga vs. The Income Tax Officer Ward-1, Shivamogga

In the result, appeals by the assessee are treated as allowed for statistical purposes

Bench: Shri N.V. Vasudevan

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT ITA No.2793 & 2794/Bang/2018 Assessment years : 2009-10 & 2012-13 M/s. Sri Basaveshwara Swamy Vs. The Income Tax Officer, Pattina Sahakara Sangha, Ward 1, Basava Sadana, Nehru Road, Shivamogga. Shivamogga. PAN: AABAS 7894N APPELLANT RESPONDENT Appellant by : Smt. Pratibha R., Advocate Respondent by : Shri S. Venkatesh, Jt. DIT Date of hearing : 22.01.2019 Date of Pronouncement : 25.01.2019 O R D E R This is an appeal by the Assessee against the separate orders dated 28.08.2017 of the CIT(Appeals), Dav…

M/S Sri Basaveshwara Swamy Pattana Sahakara Sangha, Shivamogga vs. The Income Tax Officer Ward-1, Shivamogga

In the result, appeals by the assessee are treated as allowed for statistical purposes

Bench: Shri N.V. Vasudevan

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT ITA No.2793 & 2794/Bang/2018 Assessment years : 2009-10 & 2012-13 M/s. Sri Basaveshwara Swamy Vs. The Income Tax Officer, Pattina Sahakara Sangha, Ward 1, Basava Sadana, Nehru Road, Shivamogga. Shivamogga. PAN: AABAS 7894N APPELLANT RESPONDENT Appellant by : Smt. Pratibha R., Advocate Respondent by : Shri S. Venkatesh, Jt. DIT Date of hearing : 22.01.2019 Date of Pronouncement : 25.01.2019 O R D E R This is an appeal by the Assessee against the separate orders dated 28.08.2017 of the CIT(Appeals), Dav…

M/S Primary Co-Operative Agriculture and Rural Development Bank, Bellary Dist vs. Income Tax Officer Ward-2, Bellary

In the result, appeal by the assessee is treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazassessment Year : 2012-13

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER Assessment year : 2012-13 M/s. Primary Co-operative Vs. The Income Tax Officer, Agriculture & Rural Development Ward 2, Bank, Sadasivanagar, Bellary. Siruguppa Post. Bellary Dist. 583121. PAN: AAALP 0180A APPELLANT RESPONDENT Appellant by : Shri G.S. Prashant, CA Respondent by : Shri Vikas K. Suryawanshi, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 18.12.2018 Date of Pronouncement : 04.01.2019 O R D E R Per N V Vasudevan, Vice President This is an appeal by the…

Raithara Seva Sahakara Sangha Niyamitha, Bellari vs. Income Tax Officer Ward-2, Hospet

In the result, appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT ITA Nos.1992 & 2596/Bang/2018 Assessment years : 2013-14 & 2014-15 Raithara Seva Sahakara Sangha Vs. The Income Tax Officer, Niyamitha, Ward 2, Hosahalli, Hospet. Tq. Kudligi. Bellari Dist. PAN: AABAR 3283N APPELLANT RESPONDENT Appellant by : Shri S. Ramasubramanian, CA Respondent by : Shri Karuppuswamy, S.R., Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 18.12.2018 Date of Pronouncement : 02.01.2019 O R D E R These are appeals by the assessee against the two orders dated 23.3.2018 and 31.7.2018 of…

M/S Raithara Seva Sahakara Sangha Niyamitha, Bellari vs. Income Tax Officer Ward-2, Hospet

In the result, appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT ITA Nos.1992 & 2596/Bang/2018 Assessment years : 2013-14 & 2014-15 Raithara Seva Sahakara Sangha Vs. The Income Tax Officer, Niyamitha, Ward 2, Hosahalli, Hospet. Tq. Kudligi. Bellari Dist. PAN: AABAR 3283N APPELLANT RESPONDENT Appellant by : Shri S. Ramasubramanian, CA Respondent by : Shri Karuppuswamy, S.R., Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 18.12.2018 Date of Pronouncement : 02.01.2019 O R D E R These are appeals by the assessee against the two orders dated 23.3.2018 and 31.7.2018 of…