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 366,314 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

Kumta Adike Marata Sopuharda Sahakari Sangh Niyamit, Kumta 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 153/PAN/2024[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

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…

Samarth Urban Co-Operative Credit Society Ltd, Belgaum vs. Pr. Commissioner of Income Tax, 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 152/PAN/2024[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

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…

Samarth Urban Co-Operative Credit Society Ltd, Belgaum vs. Pr Commissioner of Income Tax, 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 151/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…

Shri Shradha Credit Souhard Sahakari Niymit Nipani, Nipani vs. ITO, Ward-2 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 144/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…

Shivagiri Co-Op Credit Society Ltd, Belagavi vs. Income Tax Officer, Ward - 1(3), 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 138/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…

Shree Mahila Credit Souhard Sahakari Sangh Niyamit, Belagavi vs. ITO Ward 1 Belagavi, 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 117/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…

Akshaya Co-Operative Credit Society Limited, Karwar vs. Income Tax Officer, Ward - 1(1), 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 161/PAN/2023[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

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…

Akshaya Co-Operative Credit Society Limited, Karwar vs. Income Tax Officer, Ward - 1(1), 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 160/PAN/2023[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…

Akshaya Co-Operative Credit Society Limited, Karwar vs. Income Tax Officer, Ward 1(1), 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 159/PAN/2023[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…

Akshaya Co-Operative Credit Society Limited, Karwar vs. Income Tax Officer, Ward - 1(1), 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 158/PAN/2023[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…

Vijaya Pathina Sowthardha Sahakari Niyamitha, Income Tax Layout vs. Income Tax Officer, Ward No. 3(2)(2)., Kormangala

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

ITA 1977/BANG/2024[2017-2018]Status: DisposedITAT Bangalore08 Aug 2025AY 2017-2018

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2017-18 Vijaya Pathina Sowthardha Sahakari Income Tax Officer – Ward – 3(2)(2) Vs. Niyamitha Bmtc Building, Near Khb Games Village No.5, 4Th Floor, Chandra Layout Koramangala, Bangalore – 560095 Main Road, Income Tax Layout Bengaluru – 560040 Pan : Aabav5040R Appellant Respondent Appellant By : Sri Mohammad Taher Shaikh, Fca : Sri Shivanand H. Kalakeri – Cit Respondent By : 24.07.2025 Date Of Hearing Date Of Pronouncement : 08.08.2025

For Appellant: Sri Mohammad Taher Shaikh, FCAFor Respondent: 24.07.2025
Section 143(2)Section 2Section 2(19)Section 234ASection 234BSection 80PSection 80P(2)(a)Section 80P(2)(d)

…ITA No.1977/Bang/2025 Vijaya Pathina Sowthardha Sahakari Niyamitha 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 Vijaya Pathina Sowthardha Sahakari Income Tax Officer – Ward – 3(2)(2) Vs. Niyamitha BMTC Building, Near KHB Games Village No.5, 4th Floor, Chandra Layout Koramangala, Bangalore – 560095 Main Road, Income Tax Layout Bengaluru – 560040 PAN : AABAV5040R APPELLANT RESPONDENT Appellant by : Sri Mohammad Taher Shaikh, FCA : Sri Shivanand H. Kalakeri – CIT Respondent by : 24.07.2025…

Income Tax Officer, Ward-1, Hospet vs. Gayatri Pattina Souharda Sahakari Sangha Niyamitha, Hospet

ITA 1078/BANG/2024[2017-18]Status: DisposedITAT Bangalore17 Jul 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Balram R Rao, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 143(1)Section 143(3)Section 194ASection 250Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…ITA No.1078/Bang/2024 Gayatri Pattina SouhardaSahakari Sangha Niyamitha, Hospet IN THE INCOME TAX APPELLATE TRIBUNAL "A"BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1078/Bang/2024 Assessment Year : 2017-18 ITO Ward 1 Hospet Vs. Gayatri Pattina Souharda Sahakari Sangha Niyamitha Hospet 3rd Ward Patel Nagar Hospet Karnataka 583 201 PAN NO: AAAAG2993B APPELLANT RESPONDENT Assessee by : Sri Balram R Rao, A.R. Revenue by : Ms. Neha Sahay, D.R. Date of Hearing : 22.04.2025 Date of Pronouncement: 17.07.2025 ORDER PER KESHAV DUBEY, JUDICIAL MEMBER: T…

Karavali Souharda Credit Cooperative Limited, Davanagere vs. The Income Tax Officer, Ward-1(3), Davanagere

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

ITA 1198/BANG/2024[2016-17]Status: DisposedITAT Bangalore21 Aug 2024AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2016-17

For Appellant: Shri Ramanagowda S. Gowdar, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment year : 2016-17 Karavali Souharda Credit Vs. The Income Tax Officer, Cooperative Limited, Ward 1(3), No.2550/2, Prathik Complex, Davangere. 6th Main, MCC A Block, Davnagere – 577 004. PAN : AAAAK 4258M APPELLANT RESPONDENT Appellant by : Shri Ramanagowda S. Gowdar, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 01.08.2024 Date of Pronouncement : 21.08.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This ap…

Shri Parshwanath Credit Souhardha Sahakari Limited, Belgaum vs. Principal Commissioner of Income Tax, Belgavi

Appeal is allowed in above terms

ITA 155/PAN/2019[2014-15]Status: DisposedITAT Panaji26 Jul 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri Prabhakar Anand DJ
Section 143(3)Section 2(19)Section 263Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER ITA.No.155/PAN./2019 Assessment Year 2014-2015 Shri Parshwanath Credit The Principal Souhardha Sahakari Ltd., Commissioner of Income Akol. A/p. Akol Chikodi Tax, Dr. B.R. Ambedkar Taluka of Belagavi District. vs. Road, Opp. Civil Hospital, PIN – 591 211 Belagavi. Karnataka Karnataka PIN – 591 001 PAN AAAAS6860K (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Prabhakar Anand DJ Date of Hearing : 13.07.2023 Date of Prono…

M/S Jai Hanuman Credit Souhardh Sahakari Limited, Ingali, Belgavi vs. Principal Commissioner of Income Tax, Belagavi

Appeal is allowed in above terms

ITA 154/PAN/2019[2014-15]Status: DisposedITAT Panaji18 Jul 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: Shri Sachin NichaleFor Respondent: Shri N. Shrikanth
Section 143(3)Section 2(19)Section 263Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER ITA.No.154/PAN./2019 Assessment year 2014-2015 M/s. Jai Hanuman Credit The PCIT, Souhardh Sahakari Dr. B.R. Ambedkar Road, Limited, A/p : Ingali, Opp. Civil Hospital, Chikodi Taluka of Belgavi vs. Belagavi. District, State of Karnataka. PIN – 590 001 PIN – 591 201 State of Karnataka. PAN AABAT0857G (Appellant) (Respondent) For Assessee : Shri Sachin Nichale For Revenue : Shri N. Shrikanth Date of Hearing : 12.07.2023 Date of Pronounceme…

M/S Shree Mahila Credit Souharda Sahakari Limited., Belagavi vs. Principal Commissioner of Income Tax, Belagavi

Appeals are allowed in above terms

ITA 139/PAN/2019[2015-16]Status: DisposedITAT Panaji18 Jul 2023AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: Shri Pramod Vaidhya, AdvocateFor Respondent: Shri N. Shrikanth
Section 143(3)Section 2(19)Section 263Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER ITA.Nos.133 to 139/ PAN./2019 Assessment years 2009-2010 to 2015-2016 M/s. Shree Mahila Credit The PCIT, Souhard Sahakari Ltd., O/o. Commissioner of Arjun Empire, Near Arun Income Tax, Khimjibhai Talkies, Congress Road, Complex, Dr. B.R. vs. Tilakwadi, Belgaum. Ambedkar Road, Opp. PIN – 590 006. Civil Hospital, Belaum. PAN AABAS9244A PIN – 590 002 State of Karnataka. State of Karnataka. (Appellant) (Respondent) For Assessee : Shri Pramo…

M/S Shree Mahila Credit Souharda Sahakari Limited., Belagavi vs. Principal Commissioner of Income Tax, Belagavi

Appeals are allowed in above terms

ITA 138/PAN/2019[2014-15]Status: DisposedITAT Panaji18 Jul 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: Shri Pramod Vaidhya, AdvocateFor Respondent: Shri N. Shrikanth
Section 143(3)Section 2(19)Section 263Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER ITA.Nos.133 to 139/ PAN./2019 Assessment years 2009-2010 to 2015-2016 M/s. Shree Mahila Credit The PCIT, Souhard Sahakari Ltd., O/o. Commissioner of Arjun Empire, Near Arun Income Tax, Khimjibhai Talkies, Congress Road, Complex, Dr. B.R. vs. Tilakwadi, Belgaum. Ambedkar Road, Opp. PIN – 590 006. Civil Hospital, Belaum. PAN AABAS9244A PIN – 590 002 State of Karnataka. State of Karnataka. (Appellant) (Respondent) For Assessee : Shri Pramo…

M/S Shree Mahila Credit Souharda Sahakari Limited., Belagavi vs. Principal Commissioner of Income Tax, Belagavi

Appeals are allowed in above terms

ITA 137/PAN/2019[2013-14]Status: DisposedITAT Panaji18 Jul 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: Shri Pramod Vaidhya, AdvocateFor Respondent: Shri N. Shrikanth
Section 143(3)Section 2(19)Section 263Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER ITA.Nos.133 to 139/ PAN./2019 Assessment years 2009-2010 to 2015-2016 M/s. Shree Mahila Credit The PCIT, Souhard Sahakari Ltd., O/o. Commissioner of Arjun Empire, Near Arun Income Tax, Khimjibhai Talkies, Congress Road, Complex, Dr. B.R. vs. Tilakwadi, Belgaum. Ambedkar Road, Opp. PIN – 590 006. Civil Hospital, Belaum. PAN AABAS9244A PIN – 590 002 State of Karnataka. State of Karnataka. (Appellant) (Respondent) For Assessee : Shri Pramo…

M/S Shree Mahila Credit Souharda Sahakari Limited., Belagavi vs. Principal Commissioner of Income Tax, Belagavi

Appeals are allowed in above terms

ITA 136/PAN/2019[2012-13]Status: DisposedITAT Panaji18 Jul 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: Shri Pramod Vaidhya, AdvocateFor Respondent: Shri N. Shrikanth
Section 143(3)Section 2(19)Section 263Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER ITA.Nos.133 to 139/ PAN./2019 Assessment years 2009-2010 to 2015-2016 M/s. Shree Mahila Credit The PCIT, Souhard Sahakari Ltd., O/o. Commissioner of Arjun Empire, Near Arun Income Tax, Khimjibhai Talkies, Congress Road, Complex, Dr. B.R. vs. Tilakwadi, Belgaum. Ambedkar Road, Opp. PIN – 590 006. Civil Hospital, Belaum. PAN AABAS9244A PIN – 590 002 State of Karnataka. State of Karnataka. (Appellant) (Respondent) For Assessee : Shri Pramo…

M/S Shree Mahila Credit Souharda Sahakari Limited., Belagavi vs. Principal Commissioner of Income Tax, Belagavi

Appeals are allowed in above terms

ITA 135/PAN/2019[2011-12]Status: DisposedITAT Panaji18 Jul 2023AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: Shri Pramod Vaidhya, AdvocateFor Respondent: Shri N. Shrikanth
Section 143(3)Section 2(19)Section 263Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER ITA.Nos.133 to 139/ PAN./2019 Assessment years 2009-2010 to 2015-2016 M/s. Shree Mahila Credit The PCIT, Souhard Sahakari Ltd., O/o. Commissioner of Arjun Empire, Near Arun Income Tax, Khimjibhai Talkies, Congress Road, Complex, Dr. B.R. vs. Tilakwadi, Belgaum. Ambedkar Road, Opp. PIN – 590 006. Civil Hospital, Belaum. PAN AABAS9244A PIN – 590 002 State of Karnataka. State of Karnataka. (Appellant) (Respondent) For Assessee : Shri Pramo…