Sri Matha Vividoddesha Pathina Souharda Sahakari Niyamitha v. UOI

134 Taxmann.com 62High Court2022#2763 most cited

What is Sri Matha Vividoddesha Pathina Souharda Sahakari Niyamitha v. UOI authority for?

A society registered under the Karnataka Souharda Sahakari Act, 1997, qualifies as a co-operative society under Section 2(19) and is eligible for deductions under Section 80P.

42

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2026.

Also referred to as

Sri Matha Vividoddesha Pathina Souharda Sahakari Niyamitha · UOI · 2022 · 134 Taxmann.com 62 · Karnataka HC · Section 2(19) · Section 80P · co-operative society · Souharda Sahakari Niyamitha

Sections most often in play

Section 2(19)Section 80PSection 80P(2)(a)(i)Section 80P(2)(d)Section 143(1)Section 263Section 68Section 80P(4)

Issues it is cited on

section 57(i)section 80(p)(2)(a)section 80(2)(d)section 286section 161section 60section 80p(2)(c)section 2(19)interest on securitiessection 21section 80p(4)section 57

Judgments citing Sri Matha Vividoddesha Pathina Souharda Sahakari Niyamitha v. UOI

Shri Hanuman Credit Souharda Sahakari Sangh Ltd, Belagavi vs. Income Tax Officer, Ward - 1, Nippani

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

ITA 235/PAN/2025[2017-18]Status: DisposedITAT Panaji16 Feb 2026AY 2017-18

Bench: SHRI PAVAN KUMAR GADALE (Judicial Member)

Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I T A. No.235/PAN/2025 (A.Y. 2017-18 ) Shree Hanuman Credit Vs I.T.O-Ward-1, Souhard Sahakari Limited, Nemchand Building, . 1,Shah Complex, 747,AshokNagar, K.C.Road,Near busstand, Nipani-591237, Chikodi-591201, Karnataka. Karnataka. PAN .No. AACAS1191D (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee by Shri.Mahadeo Wali.AR Revenue by Smt.Rijula Uniyal.Sr.DR सुनवाई की तारीख/Date of Hearing 12.02.2026 घोषणा की तारीख/Date of Pronouncement 16.02.2026 ORDER PER PAVAN KUMAR GADALE, JM: The assessee has filed…

Kaiga Project Employees Thrift and Credit Society, Karwar vs. Income Tax Officer, Ward - 2, Karwar

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 62/PAN/2025[2015-16]Status: DisposedITAT Panaji28 Nov 2025AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

…Akshaya Co-Op credit society Limited & others. IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G. D. PADMAHSHALI ACCOUNTANT MEMBER Assessee S. Appeal No PAN of the Asst Yr Appellant Respondent Represented No. (ITA) Assessee by ITO, Wd 2, 1 158/PAN/2023 2014-15 Karwar ITO, Wd 1, 2 159/PAN/2023 2017-18 Karwar Akshaya Co-op Ms. Shree ITO Wd 2, 3 160/PAN/2023 2018-19 Credit Society AAAAA3196N Raksha D Karwar Limited National Faceless e- 4 161/PAN/2023 2020-21 Assessment centre, Delhi 5 255/PAN/2024 2015-16 ITO, Wd 2(4), Panaji 6 285/PAN/2024 2016-17…

Havyaka Credit Souharda Sahakari Niyamita, Kumta vs. Income Tax Officer Ward-2 Karwar, Karwar

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 60/PAN/2025[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

…Akshaya Co-Op credit society Limited & others. IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G. D. PADMAHSHALI ACCOUNTANT MEMBER Assessee S. Appeal No PAN of the Asst Yr Appellant Respondent Represented No. (ITA) Assessee by ITO, Wd 2, 1 158/PAN/2023 2014-15 Karwar ITO, Wd 1, 2 159/PAN/2023 2017-18 Karwar Akshaya Co-op Ms. Shree ITO Wd 2, 3 160/PAN/2023 2018-19 Credit Society AAAAA3196N Raksha D Karwar Limited National Faceless e- 4 161/PAN/2023 2020-21 Assessment centre, Delhi 5 255/PAN/2024 2015-16 ITO, Wd 2(4), Panaji 6 285/PAN/2024 2016-17…

Vardhaman Urban Co-Op Credit Society Ltd, Belgaum vs. Income Tax Officer Ward 4 Belgaum, Belgaum

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 42/PAN/2025[2017-2018]Status: DisposedITAT Panaji28 Nov 2025AY 2017-2018

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

…Akshaya Co-Op credit society Limited & others. IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G. D. PADMAHSHALI ACCOUNTANT MEMBER Assessee S. Appeal No PAN of the Asst Yr Appellant Respondent Represented No. (ITA) Assessee by ITO, Wd 2, 1 158/PAN/2023 2014-15 Karwar ITO, Wd 1, 2 159/PAN/2023 2017-18 Karwar Akshaya Co-op Ms. Shree ITO Wd 2, 3 160/PAN/2023 2018-19 Credit Society AAAAA3196N Raksha D Karwar Limited National Faceless e- 4 161/PAN/2023 2020-21 Assessment centre, Delhi 5 255/PAN/2024 2015-16 ITO, Wd 2(4), Panaji 6 285/PAN/2024 2016-17…

Shri Jai Jinendra Souharda Sahakari Sangh Niyamit, Belagavi vs. National E Assessment Centre, Belagavi

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 41/PAN/2025[2018-2019]Status: DisposedITAT Panaji28 Nov 2025AY 2018-2019

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

…Akshaya Co-Op credit society Limited & others. IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G. D. PADMAHSHALI ACCOUNTANT MEMBER Assessee S. Appeal No PAN of the Asst Yr Appellant Respondent Represented No. (ITA) Assessee by ITO, Wd 2, 1 158/PAN/2023 2014-15 Karwar ITO, Wd 1, 2 159/PAN/2023 2017-18 Karwar Akshaya Co-op Ms. Shree ITO Wd 2, 3 160/PAN/2023 2018-19 Credit Society AAAAA3196N Raksha D Karwar Limited National Faceless e- 4 161/PAN/2023 2020-21 Assessment centre, Delhi 5 255/PAN/2024 2015-16 ITO, Wd 2(4), Panaji 6 285/PAN/2024 2016-17…

Shri Jai Jinendra Credit Souharda Sahakari Limited, Belagavi vs. Income Tax Officer Ward 1 Nipani, Belagavi

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 40/PAN/2025[2017-2018]Status: DisposedITAT Panaji28 Nov 2025AY 2017-2018

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

…Akshaya Co-Op credit society Limited & others. IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G. D. PADMAHSHALI ACCOUNTANT MEMBER Assessee S. Appeal No PAN of the Asst Yr Appellant Respondent Represented No. (ITA) Assessee by ITO, Wd 2, 1 158/PAN/2023 2014-15 Karwar ITO, Wd 1, 2 159/PAN/2023 2017-18 Karwar Akshaya Co-op Ms. Shree ITO Wd 2, 3 160/PAN/2023 2018-19 Credit Society AAAAA3196N Raksha D Karwar Limited National Faceless e- 4 161/PAN/2023 2020-21 Assessment centre, Delhi 5 255/PAN/2024 2015-16 ITO, Wd 2(4), Panaji 6 285/PAN/2024 2016-17…

Havyaka Credit Souharda Sahakari Niyamita, Kumta vs. Income Tax Officer, Karwar

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 36/PAN/2025[2014-15]Status: DisposedITAT Panaji28 Nov 2025AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

…Akshaya Co-Op credit society Limited & others. IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G. D. PADMAHSHALI ACCOUNTANT MEMBER Assessee S. Appeal No PAN of the Asst Yr Appellant Respondent Represented No. (ITA) Assessee by ITO, Wd 2, 1 158/PAN/2023 2014-15 Karwar ITO, Wd 1, 2 159/PAN/2023 2017-18 Karwar Akshaya Co-op Ms. Shree ITO Wd 2, 3 160/PAN/2023 2018-19 Credit Society AAAAA3196N Raksha D Karwar Limited National Faceless e- 4 161/PAN/2023 2020-21 Assessment centre, Delhi 5 255/PAN/2024 2015-16 ITO, Wd 2(4), Panaji 6 285/PAN/2024 2016-17…

Vividoddshesha Prathamik Grameen Krushi Sahakari Sangh Niyamit Soudatti, Soudatti vs. Income Tax Officer Ward-4, Belgaum

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 27/PAN/2025[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

…Akshaya Co-Op credit society Limited & others. IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G. D. PADMAHSHALI ACCOUNTANT MEMBER Assessee S. Appeal No PAN of the Asst Yr Appellant Respondent Represented No. (ITA) Assessee by ITO, Wd 2, 1 158/PAN/2023 2014-15 Karwar ITO, Wd 1, 2 159/PAN/2023 2017-18 Karwar Akshaya Co-op Ms. Shree ITO Wd 2, 3 160/PAN/2023 2018-19 Credit Society AAAAA3196N Raksha D Karwar Limited National Faceless e- 4 161/PAN/2023 2020-21 Assessment centre, Delhi 5 255/PAN/2024 2015-16 ITO, Wd 2(4), Panaji 6 285/PAN/2024 2016-17…

Shree Basvanna Mahadev Co-Operative Credit Society Limited, Belagavi vs. Income Tax Officer Ward 6, Belgaum

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 25/PAN/2025[2017-2018]Status: DisposedITAT Panaji28 Nov 2025AY 2017-2018

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

…Akshaya Co-Op credit society Limited & others. IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G. D. PADMAHSHALI ACCOUNTANT MEMBER Assessee S. Appeal No PAN of the Asst Yr Appellant Respondent Represented No. (ITA) Assessee by ITO, Wd 2, 1 158/PAN/2023 2014-15 Karwar ITO, Wd 1, 2 159/PAN/2023 2017-18 Karwar Akshaya Co-op Ms. Shree ITO Wd 2, 3 160/PAN/2023 2018-19 Credit Society AAAAA3196N Raksha D Karwar Limited National Faceless e- 4 161/PAN/2023 2020-21 Assessment centre, Delhi 5 255/PAN/2024 2015-16 ITO, Wd 2(4), Panaji 6 285/PAN/2024 2016-17…

The Maratha Urban Co-Operative Credit Society Ltd, Belgaum vs. Income Tax Officer, Ward - 5, Belgaum

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 301/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

…Akshaya Co-Op credit society Limited & others. IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G. D. PADMAHSHALI ACCOUNTANT MEMBER Assessee S. Appeal No PAN of the Asst Yr Appellant Respondent Represented No. (ITA) Assessee by ITO, Wd 2, 1 158/PAN/2023 2014-15 Karwar ITO, Wd 1, 2 159/PAN/2023 2017-18 Karwar Akshaya Co-op Ms. Shree ITO Wd 2, 3 160/PAN/2023 2018-19 Credit Society AAAAA3196N Raksha D Karwar Limited National Faceless e- 4 161/PAN/2023 2020-21 Assessment centre, Delhi 5 255/PAN/2024 2015-16 ITO, Wd 2(4), Panaji 6 285/PAN/2024 2016-17…

Vpk Urban Co-Operative Credit Society, Mardol, Ponda vs. DCIT/ACIT, Neac, Delhi

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 287/PAN/2024[2018-19]Status: DisposedITAT Panaji28 Nov 2025AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

…Akshaya Co-Op credit society Limited & others. IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G. D. PADMAHSHALI ACCOUNTANT MEMBER Assessee S. Appeal No PAN of the Asst Yr Appellant Respondent Represented No. (ITA) Assessee by ITO, Wd 2, 1 158/PAN/2023 2014-15 Karwar ITO, Wd 1, 2 159/PAN/2023 2017-18 Karwar Akshaya Co-op Ms. Shree ITO Wd 2, 3 160/PAN/2023 2018-19 Credit Society AAAAA3196N Raksha D Karwar Limited National Faceless e- 4 161/PAN/2023 2020-21 Assessment centre, Delhi 5 255/PAN/2024 2015-16 ITO, Wd 2(4), Panaji 6 285/PAN/2024 2016-17…

Vpk Urban Co-Operative Credit Society, Mardol, Ponda vs. Income Tax Officer, Panaji, Goa

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 286/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

…Akshaya Co-Op credit society Limited & others. IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G. D. PADMAHSHALI ACCOUNTANT MEMBER Assessee S. Appeal No PAN of the Asst Yr Appellant Respondent Represented No. (ITA) Assessee by ITO, Wd 2, 1 158/PAN/2023 2014-15 Karwar ITO, Wd 1, 2 159/PAN/2023 2017-18 Karwar Akshaya Co-op Ms. Shree ITO Wd 2, 3 160/PAN/2023 2018-19 Credit Society AAAAA3196N Raksha D Karwar Limited National Faceless e- 4 161/PAN/2023 2020-21 Assessment centre, Delhi 5 255/PAN/2024 2015-16 ITO, Wd 2(4), Panaji 6 285/PAN/2024 2016-17…

Vpk Urban Co-Operative Credit Society, Mardol, Ponda vs. Income Tax Officer, Panaji

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 285/PAN/2024[2016-17]Status: DisposedITAT Panaji28 Nov 2025AY 2016-17

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

…Akshaya Co-Op credit society Limited & others. IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G. D. PADMAHSHALI ACCOUNTANT MEMBER Assessee S. Appeal No PAN of the Asst Yr Appellant Respondent Represented No. (ITA) Assessee by ITO, Wd 2, 1 158/PAN/2023 2014-15 Karwar ITO, Wd 1, 2 159/PAN/2023 2017-18 Karwar Akshaya Co-op Ms. Shree ITO Wd 2, 3 160/PAN/2023 2018-19 Credit Society AAAAA3196N Raksha D Karwar Limited National Faceless e- 4 161/PAN/2023 2020-21 Assessment centre, Delhi 5 255/PAN/2024 2015-16 ITO, Wd 2(4), Panaji 6 285/PAN/2024 2016-17…

Prathamik Krishi Pattin Sahakari Sangh Niyamit Ltd Bhoj, Bhoj vs. Income Tax Officer, Ward-1, Nipani

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 272/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

…Akshaya Co-Op credit society Limited & others. IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G. D. PADMAHSHALI ACCOUNTANT MEMBER Assessee S. Appeal No PAN of the Asst Yr Appellant Respondent Represented No. (ITA) Assessee by ITO, Wd 2, 1 158/PAN/2023 2014-15 Karwar ITO, Wd 1, 2 159/PAN/2023 2017-18 Karwar Akshaya Co-op Ms. Shree ITO Wd 2, 3 160/PAN/2023 2018-19 Credit Society AAAAA3196N Raksha D Karwar Limited National Faceless e- 4 161/PAN/2023 2020-21 Assessment centre, Delhi 5 255/PAN/2024 2015-16 ITO, Wd 2(4), Panaji 6 285/PAN/2024 2016-17…

Vpk Urban Co-Operative Credit Society, Mardol, Ponda vs. Income Tax Officer, Panaji

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 255/PAN/2024[2015-16]Status: DisposedITAT Panaji28 Nov 2025AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

…Akshaya Co-Op credit society Limited & others. IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G. D. PADMAHSHALI ACCOUNTANT MEMBER Assessee S. Appeal No PAN of the Asst Yr Appellant Respondent Represented No. (ITA) Assessee by ITO, Wd 2, 1 158/PAN/2023 2014-15 Karwar ITO, Wd 1, 2 159/PAN/2023 2017-18 Karwar Akshaya Co-op Ms. Shree ITO Wd 2, 3 160/PAN/2023 2018-19 Credit Society AAAAA3196N Raksha D Karwar Limited National Faceless e- 4 161/PAN/2023 2020-21 Assessment centre, Delhi 5 255/PAN/2024 2015-16 ITO, Wd 2(4), Panaji 6 285/PAN/2024 2016-17…

The Deputy Commissioner of Income Tax, Circle-1(1), Panaji, Ayakar Bhawan vs. Vpk Urban Cooperative Credit Society, Vpk Bhawan

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 252/PAN/2024[2015-16]Status: DisposedITAT Panaji28 Nov 2025AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

…Akshaya Co-Op credit society Limited & others. IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G. D. PADMAHSHALI ACCOUNTANT MEMBER Assessee S. Appeal No PAN of the Asst Yr Appellant Respondent Represented No. (ITA) Assessee by ITO, Wd 2, 1 158/PAN/2023 2014-15 Karwar ITO, Wd 1, 2 159/PAN/2023 2017-18 Karwar Akshaya Co-op Ms. Shree ITO Wd 2, 3 160/PAN/2023 2018-19 Credit Society AAAAA3196N Raksha D Karwar Limited National Faceless e- 4 161/PAN/2023 2020-21 Assessment centre, Delhi 5 255/PAN/2024 2015-16 ITO, Wd 2(4), Panaji 6 285/PAN/2024 2016-17…

The Adarsh Multipurpose Co-Operative Society, Belagavi vs. Income Tax Officer Ward 1-(2), Belagavi

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 245/PAN/2024[2016-17]Status: DisposedITAT Panaji28 Nov 2025AY 2016-17

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

…Akshaya Co-Op credit society Limited & others. IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G. D. PADMAHSHALI ACCOUNTANT MEMBER Assessee S. Appeal No PAN of the Asst Yr Appellant Respondent Represented No. (ITA) Assessee by ITO, Wd 2, 1 158/PAN/2023 2014-15 Karwar ITO, Wd 1, 2 159/PAN/2023 2017-18 Karwar Akshaya Co-op Ms. Shree ITO Wd 2, 3 160/PAN/2023 2018-19 Credit Society AAAAA3196N Raksha D Karwar Limited National Faceless e- 4 161/PAN/2023 2020-21 Assessment centre, Delhi 5 255/PAN/2024 2015-16 ITO, Wd 2(4), Panaji 6 285/PAN/2024 2016-17…

Basav Souharda Credit Sahakari Niyamit Bailhongal, Bailhongala vs. Income Tax Officer National E Assessment Center, Belagavi

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 190/PAN/2024[2020-2021]Status: DisposedITAT Panaji28 Nov 2025AY 2020-2021

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

…Akshaya Co-Op credit society Limited & others. IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G. D. PADMAHSHALI ACCOUNTANT MEMBER Assessee S. Appeal No PAN of the Asst Yr Appellant Respondent Represented No. (ITA) Assessee by ITO, Wd 2, 1 158/PAN/2023 2014-15 Karwar ITO, Wd 1, 2 159/PAN/2023 2017-18 Karwar Akshaya Co-op Ms. Shree ITO Wd 2, 3 160/PAN/2023 2018-19 Credit Society AAAAA3196N Raksha D Karwar Limited National Faceless e- 4 161/PAN/2023 2020-21 Assessment centre, Delhi 5 255/PAN/2024 2015-16 ITO, Wd 2(4), Panaji 6 285/PAN/2024 2016-17…

Shri Basaveshwar Urban Co Operative Credit Society Ltd, Belagavi vs. Income Tax Officer National E Assessment, Belagavi

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 180/PAN/2024[2020-2021]Status: DisposedITAT Panaji28 Nov 2025AY 2020-2021

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

…Akshaya Co-Op credit society Limited & others. IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G. D. PADMAHSHALI ACCOUNTANT MEMBER Assessee S. Appeal No PAN of the Asst Yr Appellant Respondent Represented No. (ITA) Assessee by ITO, Wd 2, 1 158/PAN/2023 2014-15 Karwar ITO, Wd 1, 2 159/PAN/2023 2017-18 Karwar Akshaya Co-op Ms. Shree ITO Wd 2, 3 160/PAN/2023 2018-19 Credit Society AAAAA3196N Raksha D Karwar Limited National Faceless e- 4 161/PAN/2023 2020-21 Assessment centre, Delhi 5 255/PAN/2024 2015-16 ITO, Wd 2(4), Panaji 6 285/PAN/2024 2016-17…

Shri Basaveshwar Urban Co Operative Credit Society Limited, Belagavi vs. Income Tax Officer National E Assessment Centre, Belagavi

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 179/PAN/2024[2018-2019]Status: DisposedITAT Panaji28 Nov 2025AY 2018-2019

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

…Akshaya Co-Op credit society Limited & others. IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G. D. PADMAHSHALI ACCOUNTANT MEMBER Assessee S. Appeal No PAN of the Asst Yr Appellant Respondent Represented No. (ITA) Assessee by ITO, Wd 2, 1 158/PAN/2023 2014-15 Karwar ITO, Wd 1, 2 159/PAN/2023 2017-18 Karwar Akshaya Co-op Ms. Shree ITO Wd 2, 3 160/PAN/2023 2018-19 Credit Society AAAAA3196N Raksha D Karwar Limited National Faceless e- 4 161/PAN/2023 2020-21 Assessment centre, Delhi 5 255/PAN/2024 2015-16 ITO, Wd 2(4), Panaji 6 285/PAN/2024 2016-17…