Swabhimani Souharda Credit Cooperative Ltd. v. Government of India

122 Taxmann.com 37High Court2020#11049 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 2(19)Section 80P Section 115BBE Section 80P(2)(a)(i)Section 143(2)Section 68 Section 80P(2)(d)Section 156

Issues it is cited on

section 2(19)section 80p(4)gross total income section 80p(2)section 80p(2)(a)section 80p(2)(a)(i)section 80p section 80p(2)(d)section 115bb section 115b section 80 section 115bbe

Judgments citing Swabhimani Souharda Credit Cooperative Ltd. v. Government of India

INCOMETAX OFFICER, WARD-1(1), TIPTUR vs. SRIUDAYARAVI CREDIT CO-OP, TIPTUR

In the result, appeals of the Revenue are dismissed

ITA 2095/BANG/2024[2018-19]Status: DisposedITAT Bangalore14 Nov 2025AY 2018-19

Bench: Shri.Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Smt. Harsha J, AdvocateFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore

Section 2(24)(viia)Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI.LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.2094, 2095/Bang/2024 Assessment Years : 2017-18, 2018-19 ITO, Ward - 1, Tiptur. Vs. M/s. Udayravi Credit Coop, Udayaravi Bhavana, 1st Main 7th Cross, K. R. Extension, Tiptur - 572 201, Karnataka. PAN : AAWFS 0981 J APPELLANT RESPONDENT Assessee by : Smt. Harsha J, Advocate Revenue by : Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore. Date of hearing : 30.10.2025 Date of Pronouncement: 14.11.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : These two appeal…

INCOMETAX OFFICER, WARD-1, TIPTUR vs. SRI UDAYRAVI CREDIT CO-OP, TIPTUR

ITA 2094/BANG/2024[2017-18]Status: DisposedITAT Bangalore14 Nov 2025AY 2017-18

Bench: Shri.Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Smt. Harsha J, AdvocateFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore

Section 2(24)(viia)Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI.LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.2094, 2095/Bang/2024 Assessment Years : 2017-18, 2018-19 ITO, Vs. M/s. Udayravi Credit Coop, Udayaravi Bhavana, 1st Main Ward – 1, 7th Cross, K. R. Extension, Tiptur. Tiptur – 572 201, Karnataka. PAN : AAWFS 0981 J APPELLANT RESPONDENT Assessee by : Smt. Harsha J, Advocate Revenue by : Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore. Date of hearing : 30.10.2025 Date of Pronouncement : 14.11.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member : These two…

SHRI. GURULINGESHWAR SOUHARD PATTIN SAHAKARI NIYAMIT SINDAGI,BIJAPUR vs. INCOME TAX OFFICER, WARD-1 & TPS, BIJAPUR

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

ITA 1565/BANG/2025[2020-21]Status: DisposedITAT Bangalore15 Oct 2025AY 2020-21

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyassessment Year : 2020-21 Ms. Shri Gurulingeshwar Souhard Pattin Sahakari Vs. Dcit - 3(3)(1), Niyamit Sindagi, Hmt Building, 1, Main Road, Bangalore. Sindagi – 586 128,Karnataka. Pan : Aajas 1983 N Appellant Respondent Assessee By : Shri. Veeranna M Murgod, Ca Revenue By : Shri. Subramanian S,Jcit(Dr)(Itat), Bangalore. Date Of Hearing : 07.10.2025 Date Of Pronouncement : 15.10.2025

For Appellant: Shri. Veeranna M Murgod, CAFor Respondent: Shri. Subramanian S,JCIT(DR)(ITAT), Bangalore

Section 143(2)Section 250Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2020-21 Ms. Shri Gurulingeshwar Souhard Pattin Sahakari Vs. DCIT - 3(3)(1), Niyamit Sindagi, HMT Building, 1, Main Road, Bangalore. Sindagi – 586 128,Karnataka. PAN : AAJAS 1983 N APPELLANT RESPONDENT Assessee by : Shri. Veeranna M Murgod, CA Revenue by : Shri. Subramanian S,JCIT(DR)(ITAT), Bangalore. Date of hearing : 07.10.2025 Date of Pronouncement : 15.10.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member : This appeal is filed by the ass…

SRI BHUVANESHWARI VIVIDODDHESHA SOUHARDA SAHAKARI SANGHA NIYAMITHA ,GANGAVATHI vs. INCOME TAX OFFICER, WARD-1 , KOPPAL

In the result, the appeal of the assessee is hereby allowed

ITA 979/BANG/2025[2018-19]Status: DisposedITAT Bangalore09 Sept 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2018-19

For Appellant: Shri Siva Prasad Reddy, ITPFor Respondent: Shri Ganesh R Ghale, Standing Counsel for Department

Section 2(19)Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2018-19 Sri Bhuvaneshwari Vividoddhesha Vs. The Income Tax Officer, Souharda Sahakari Sangha Niyamitha, Ward – 1, 2-15-91, 1st Floor, Koppal. Musti Building, Plot No.100, . Kanakagiri Road, CBS Circle, Gangavathi – 583 227. PAN – AAPAS 4499 F APPELLANT RESPONDENT Assessee by : Shri Siva Prasad Reddy, ITP Revenue by : Shri Ganesh R Ghale, Standing Counsel for Department Date of hearing : 26.06.2025 Date of Pronouncement : 09.09.2025 O R D E R PER WASEE…

SRI SRI VAISHNAVI PATTINA SOUHARDHA SAHAKARI SANGHA NIYAMITHA,GANGAVATHI vs. ITO WARD 1, KOPPAL, KOPPAL

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

ITA 1115/BANG/2025[2017-18]Status: DisposedITAT Bangalore31 Jul 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2017-18 Sri Sri Vaishnavi Pattina Souharda Sahakari Vs. Ito, Sangha Niyamita, Ward – 1, Shop No.9 T.A.P.C.M.S Complex, Koppal. C.B.S Gunj Gangavathi Dt- Koppal 583227,Karnataka. Pan : Aalas 9104 P Appellant Respondent Assessee By : Shri. Deepak, Ca Revenue By : Shri. Ashwin D Gowda, Addl. Cit(Dr)(Itat), Bangalore. Date Of Hearing : 28.07.2025 Date Of Pronouncement : 31.07.2025

For Appellant: Shri. Deepak, CAFor Respondent: Shri. Ashwin D Gowda, Addl. CIT(DR)(ITAT), Bangalore

Section 115BSection 143(1)Section 194A(3)(v)Section 40Section 68Section 80PSection 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 Sri Sri Vaishnavi Pattina Souharda Sahakari Vs. ITO, Sangha Niyamita, Ward – 1, Shop No.9 T.A.P.C.M.S Complex, Koppal. C.B.S Gunj Gangavathi Dt- Koppal 583227,Karnataka. PAN : AALAS 9104 P APPELLANT RESPONDENT Assessee by : Shri. Deepak, CA Revenue by : Shri. Ashwin D Gowda, Addl. CIT(DR)(ITAT), Bangalore. Date of hearing : 28.07.2025 Date of Pronouncement : 31.07.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member : This is an appeal…

INCOME TAX OFFICER, WARD-1 & TPS, BAGALKOT, AAYAKAR BHAVAN vs. SHRI SHIVASHAKTI SOUHARDA PATTINA SAHAKARI SANGHA NIYAMIT, .

In the result, appeal is partly allowed

ITA 517/BANG/2025[2017-18]Status: DisposedITAT Bangalore24 Jul 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Siddesh N Gaddi, CAFor Respondent: Shri. Murali Mohan M, CIT(DR)(ITAT), Bangalore

Section 143(2)Section 156Section 234ASection 270ASection 271ASection 68Section 80PSection 80P(2)(a)

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. and Appellant Respondent Assessment Year 452/Bang/2025 Shri Shivashakti Souharda Pattina ITO, Sahakari Sangha Niyamit, Ward 1, 2017-18 Mahaveer Road, Bagalkot. Bagalkot – 587 101, Karnataka. PAN :AAEAS 8884 M 517/Bang/2025 ITO, Shri Shivashakti Souharda Pattina Ward 1 and TPS, Sahakari Sangha Niyamit, 2017-18 Bagalkot. Bagalkot – 587 101, Karnataka. PAN :AAEAS 8884 M Assessee by : Shri. Siddesh N Gaddi, CA Revenue by : Shri. Murali Mohan M, CIT(DR)(ITAT), Ban…

SHRI SHIVASHAKTI SOUHARDA PATTINA SAHAKARI SANGHA NIYAMIT,MELLIGERI TOWERS, BAGALKOT vs. INCOME TAX OFFICER WARD 1 BAGALKOT, AAYAKAR BHAVAN

In the result, appeal is partly allowed

ITA 452/BANG/2025[2017-18]Status: DisposedITAT Bangalore24 Jul 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Siddesh N Gaddi, CAFor Respondent: Shri. Murali Mohan M, CIT(DR)(ITAT), Bangalore

Section 143(2)Section 156Section 234ASection 270ASection 271ASection 68Section 80PSection 80P(2)(a)

SAMRUDH VIVIDODDESHA SOUHARDA SAHAKARI NIYAMITA,SHIVAMOGGA vs. INCOME-TAX OFFICER, WARD-5, SHIVAMOGGA

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

ITA 1085/BANG/2024[2017-18]Status: DisposedITAT Bangalore27 Jun 2024AY 2017-18

Bench: Smt. Beena Pillaiassessment Year : 2017-18 M/S. Samrudh Vividoddesha Souharda Sahakari Niyamita, The Income Tax 1St Floor, Belaguru Officer, Complex, Ward – 5, Durgigudi Main Road, Shivamogga. Shivamogga. Vs. Karnataka – 577 201. Pan: Aaals0413K Appellant Respondent

For Appellant: Shri Varun Bhat, CA

Section 142(1)Section 143(2)Section 2(19)Section 5(3)Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC-‘C’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2017-18 M/s. Samrudh Vividoddesha Souharda Sahakari Niyamita, The Income Tax 1st Floor, Belaguru Officer, Complex, Ward – 5, Durgigudi Main Road, Shivamogga. Shivamogga. Vs. Karnataka – 577 201. PAN: AAALS0413K APPELLANT RESPONDENT Assessee by : Shri Varun Bhat, CA : Shri Ganesh R Ghale, Advocate, Revenue by Standing Counsel for Revenue Date of Hearing : 27-06-2024 Date of Pronouncement : 27-06-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of order dated 18.05.2023…

SRI SIDDESHWAR SOUHARDA PATTIN SAHAKARI NIYAMITHA VIJAYAPURA,VIJAYAPURA vs. INCOME TAX OFFICER, WARD 1& TPS, BIJAPUR

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

ITA 1084/BANG/2024[2017-18]Status: DisposedITAT Bangalore27 Jun 2024AY 2017-18

Bench: Smt. Beena Pillaiassessment Year : 2017-18 M/S. Sri Siddeshwar Souharda Pattin Sahakari Niyamitha, The Income Tax Siddeshwara Road, Officer, Bijapur, Ward 1 & Tps, Vijayapura, Bijapur. Vs. Karnataka – 586 101. Pan: Aaabs1457M Appellant Respondent

For Appellant: Shri Varun Bhat, CA

Section 142(1)Section 143(2)Section 2(19)Section 5(3)Section 80PSection 80P(2)(a)Section 8o

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC-‘B’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2017-18 M/s. Sri Siddeshwar Souharda Pattin Sahakari Niyamitha, The Income Tax Siddeshwara Road, Officer, Bijapur, Ward 1 & TPS, Vijayapura, Bijapur. Vs. Karnataka – 586 101. PAN: AAABS1457M APPELLANT RESPONDENT Assessee by : Shri Varun Bhat, CA : Shri Ganesh R Ghale, Advocate, Revenue by Standing Counsel for Revenue Date of Hearing : 27-06-2024 Date of Pronouncement : 27-06-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of order dated 22.04.2024 passed by Ld.CIT(A)…