Which sections of the Income Tax Act does Tumkur Merchants Souharda Credit Co-op. Ltd. v. ITO come up under?

It is most often cited in judgments turning on Section 80P(2)(d), Section 80P(2)(a)(i), Section 143(3), Section 80P, Section 56, Section 250.

Tumkur Merchants Souharda Credit Co-op. Ltd. v. ITO

Q: How many judgments cite Tumkur Merchants Souharda Credit Co-op. Ltd. v. ITO?

267 judgments on BharatTax cite Tumkur Merchants Souharda Credit Co-op. Ltd. v. ITO (55 Taxmann.com 447), spanning 2015 to 2026.

55 Taxmann.com 447High Court2015#304 most cited

What is Tumkur Merchants Souharda Credit Co-op. Ltd. v. ITO authority for?

Interest income earned by a co-operative society from temporary deposits with other banks, when such deposits are made from its business funds, qualifies as business income eligible for deduction under Section 80P(2)(a)(i) and not as income from other sources.

267

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2015 to 2026.

Also referred to as

Tumkur Merchants Souharda Credit Co-op Ltd · 55 Taxmann.com 447 · Section 80P · Section 80P(2)(a)(i) · Section 80P(2)(d) · co-operative society income · interest from temporary deposits · deduction under 80P · income from other sources · business income cooperative bank · Karnataka High Court 2015

Sections most often in play

Section 80P(2)(d)Section 80P(2)(a)(i)Section 143(3)Section 80P Section 56 Section 250 Section 80P(4)Section 263

Issues it is cited on

section 57(i)section 80(2)(d)section 80(p)(2)(a)section 286 section 80p(2)(c)section 161 section 80p(2)(a)(iii)section 60 section 80p(1)section 58 section 80p(2)(a)section 80p(4)

Judgments citing Tumkur Merchants Souharda Credit Co-op. Ltd. v. ITO

The Hukkeri Taluka Agri Produce Co-Operative Marketing Society Limited, Sankeshwar vs. Income Tax Officer, Ward - 1(1), Belgavi

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

ITA 30/PAN/2018[2012-13]Status: DisposedITAT Panaji16 Nov 2021AY 2012-13

For Appellant: NoneFor Respondent: Shri Sourabh Nayak

Section 2Section 80(2)(d)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM आयकर अपील सं. / ITA No.30/PAN/2018 िनधा"रण वष" / Assessment Year : 2012-13 The Hukkeri Taluk Agri Produce Co-operative Marketing Society Ltd., 94, TAPCMS Ltd., RC Market, S. G. Road, Sankeshwar, Taluk : Hukkeri, Dist. Balagavi. PAN : AAAAT4615M .......अपीलाथ" / Appellant बनाम / V/s. ITO, Ward-1(1), ……""यथ" / Respondent Belagavi. Assessee by : None Revenue by : Shri Sourabh Nayak सुनवाई क" तारीख / Date of Hearing : 09.11.2021 घोषणा क" तारीख / Date of Pronouncement : 16.11.20…

Grama Seva Sahakari Sangh Ltd, Belgaum vs. Income Tax Officer, Ward - 1(4), Belagavi

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

ITA 1/PAN/2018[2013-14]Status: DisposedITAT Panaji15 Nov 2021AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri S. S. Viswanethra Ravi, Jm आयकर अपील सं. / Ita No.01/Pan/2018 िनधा"रण वष" / Assessment Year : 2013-14 Grama Seva Sahakari Sangh Ltd., Sankonhatti, Tq: Athani, Dist. Belgaum. .......अपीलाथ" / Appellant Pan : Aaaag0157B बनाम / V/S. Ito, Ward-1(4), ……""यथ" / Respondent Belagavi. Assessee By : Shri Shivanand Halbhavi Revenue By : Shri Sourabh Nayak सुनवाई क" तारीख / Date Of Hearing : 09.11.2021 घोषणा क" तारीख / Date Of Pronouncement : 15.11.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals), Gulbarga (‘Cit(A)’ For Short) Dated 26.10.2017 For The Assessment Year 2013-14. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. The Learned A.O. & Learned Cit (A) Have Erred In Disallowing Deduction Claimed Under Section 80P(2)(A) By Treating Is As Income From Other Sources. 2. The Learned A.O. Has Erred In Treating Income From Business & Profession As Income From Other Sources. 3. The Learned Ao & Learned Cit(A) Have Wrongly Interpreted The Provisions Of Sec 80P(2)(D) By Not Treating As Co-Op. Societies. 4. The Learned Ao Has Wrongly Interpreted The Definition Of Co-Op Society Vide Sec. 2(19) Of The It Act, 1961 By Treating Those Entities Which Are Registered Under The Co-Op Societies, 1912(2 Of 1912), Or Under Any Other Law For The Time Being In Force In Any State For The Registration Of Co-Op Societies, As Not Being Co-Op Societies.

For Appellant: Shri Shivanand HalbhaviFor Respondent: Shri Sourabh Nayak

Section 143(3)Section 2(19)Section 271(1)(c)Section 80(2)(d)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM आयकर अपील सं. / ITA No.01/PAN/2018 िनधा"रण वष" / Assessment Year : 2013-14 Grama Seva Sahakari Sangh Ltd., Sankonhatti, Tq: Athani, Dist. Belgaum. .......अपीलाथ" / Appellant PAN : AAAAG0157B बनाम / V/s. ITO, Ward-1(4), ……""यथ" / Respondent Belagavi. Assessee by : Shri Shivanand Halbhavi Revenue by : Shri Sourabh Nayak सुनवाई क" तारीख / Date of Hearing : 09.11.2021 घोषणा क" तारीख / Date of Pronouncement : 15.11.2021 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal fil…

Mahishwadagi Grama Seva Sahakari Sangh Ltd, Mahishwadagi vs. ITO, Ward - 1(4), Belgaum

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

ITA 65/PAN/2018[2013-14]Status: DisposedITAT Panaji12 Nov 2021AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri S. S. Viswanethra Ravi, Jm आयकर अपील सं. / Ita No.65/Pan/2018 िनधा"रण वष" / Assessment Year : 2013-14 Mahishwadagi Grama Seva Sahakari Sangh Ltd., Mahishwadagi, Tal. Athani, Dist. Belagavi- 591304. .......अपीलाथ" / Appellant Pan : Aaaam0355P बनाम / V/S. Ito, Ward-1(4), ……""यथ" / Respondent Belgaum. Assessee By : Shri Chetan Chougule Revenue By : Shri Sourabh Nayak सुनवाई क" तारीख / Date Of Hearing : 08.11.2021 घोषणा क" तारीख / Date Of Pronouncement : 12.11.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals), Gulbarga (‘Cit(A)’ For Short) Dated 30.11.2017 For The Assessment Year 2013-14. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. Because The Commissioner Of Income Tax (Appeals) Has Overlooked The Facts Of The Case & Not Taken Into Account The Submissions Given By The Appellant With Respect To Interest Received From Mandatory Statutory Deposits Kept With District Central Bank & Also Dividend Received From Such Mandatory Investments & Considered Them As Income From Other Sources & Also Interest Received From Savings Bank A/C Is Also Considered As Income From Other Sources, Instead Of Considering The Same As Income Attributable To Providing Credit Facilities To Its Members & Denied The Deduction Claimed Under Section 80P(2)(A)(I) Of Income Tax Act, 1961. 2. Because, The Learned Assessing Officer Erred In Denying The Deduction Claimed Under Section 80P(2)(A)(I) Of Income Tax Act, 1961. 3. Because The Learned Assessing Officer Has Overlooked The Facts Of The Case With Respect To Interest Received From Mandatory Statutory Deposits Kept With District Central Bank & Also Dividend Received From Such Mandatory

For Appellant: Shri Chetan ChouguleFor Respondent: Shri Sourabh Nayak

Section 143(3)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM आयकर अपील सं. / ITA No.65/PAN/2018 िनधा"रण वष" / Assessment Year : 2013-14 Mahishwadagi Grama Seva Sahakari Sangh Ltd., Mahishwadagi, Tal. Athani, Dist. Belagavi- 591304. .......अपीलाथ" / Appellant PAN : AAAAM0355P बनाम / V/s. ITO, Ward-1(4), ……""यथ" / Respondent Belgaum. Assessee by : Shri Chetan Chougule Revenue by : Shri Sourabh Nayak सुनवाई क" तारीख / Date of Hearing : 08.11.2021 घोषणा क" तारीख / Date of Pronouncement : 12.11.2021 आदेश / ORDER PER INTURI RAMA RAO, AM: T…

The Jangid Brajman Co-Operative Credit and Saving Society Ltd., Ajmer vs. Pr.CIT, Ajmer

In the result, the appeal of the assessee is allowed

ITA 13/JPR/2021[2015-16]Status: DisposedITAT Jaipur09 Nov 2021AY 2015-16

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri B.K. Gupta (Pr.CIT) a

Section 143(2)Section 263Section 56Section 80PSection 80P(2)Section 80P(2)(a)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 13/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2015-16 cuke The Jangid Brahman Cooperative Credit The Pr. CIT, Vs. and Savings Bank Ltd., Ajmer. 1 Angira Nagar, Nasirabad Road, Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAT 9156 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (C.A.) jktLo dh vksj ls…

M/S. Thota Uthpannagala Marata Sahakara Sangha Niyamitha, Davanagere vs. Deputy Commissioner of Income Tax, Circle- 2(1), Davanagere

In the result appeal filed by assessee stands allowed

ITA 1290/BANG/2019[2013-14]Status: DisposedITAT Bangalore02 Feb 2021AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013-14

For Appellant: Shri S.V Ravishankar, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl.CIT

Section 57Section 80

…business income as Rs. 10 crore was temporarily deposited with the Gramina bank. The Ld.AR Page 5 of 11 placed reliance on decision of Hon’ble Karnataka High Court in case of Tumkur Merchants Souharda Credit Co-operative Society Ltd vs ITO reported in (2015) 55 Taxmann.com 447 in support of his contention. 12. On the contrary Ld.Sr.DR relied on orders passed by authorities below. 13. We have perused submissions advanced by both sides in light of records placed before us. 14. From the aforesaid facts what emerges is that sum of Rs.10,99,76,208/- represents interest earned from a short term deposit with Pragati gr…

ITO 20(3)(4), Mumbai vs. The Kem Hospital and Seth Gsm College Employees Co-Op. Credit Society Ltd., Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 4552/MUM/2019[2014-15]Status: DisposedITAT Mumbai06 Jan 2021AY 2014-15

Bench: Shri M. Balaganesh & Shri Pavan Kumar Gadale

For Appellant: Shri Gurbinder Singh, DRFor Respondent: Shri Kumar Kale, AR

Section 143(2)Section 143(3)Section 80PSection 80P(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 4552/Mum/2019 (A.Y: 2014-15) ITO – 20(3)(4) The KEM Hospital and बनाम/ Room No. 616, 6th Floor, Seth GSM College Vs. Piramal Chambers, Employees Co-op. Credit Lalbaug, Parel – 400012. Society Ltd., KEM Hospital Bldg, Parel Mumbai – 400012. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAAT5055H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant by : Shri Gurbinder Singh, DR ""यथ" क" ओर से/Respondent by : Shri Kumar Kale, AR 06/01/2021 सुनवाई क…

Bombay Mercantile Co. Op. Bank Ltd. Employees Co-Op. Credit Society Ltd., Mumbai vs. ITO 15(1)(2), Mumbai

In the result, the appeals filed by the assessee are hereby partly allowed

ITA 4824/MUM/2016[2012-13]Status: DisposedITAT Mumbai27 Oct 2020AY 2012-13

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos.3583/Mum/2014 & 4824/Mum/2016 (निर्धारण वर्ा / Assessment Years:2010-11 & 2012-13) Bombay Mercantile Co-Op. बिधम/ Ito-15(1)(2) Bank Ltd. Room No.116, 1St Floor, Vs. Employees Co-Op. Credit Matru Mandir, Grant Road, Society Ltd. Mumbai-400007. Navratan Building, 69, P. D’Mello Road, Carnac Bunder, Mumbai-400009. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. :Aaajb0706E (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Vijay Joshi Revenue By: Ms. Kavita P. Kaushik (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 22/09/2020 घोषणा की तारीख /Date Of Pronouncement: 27/10/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Above Mentioned Appeals Against The Different Order Passed By The Commissioner Of Income Tax (Appeals) -26 & 28, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys. 2010-11 & 2012-13. Ita. No.3583/Mum/2014 2. The Assessee Has Filed The Present Appeal Against The Order Dated 24.02.2014 Passed By The Commissioner Of Income Tax (Appeals) -26, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2010- 11. Ita Nos. 3583/M/2014 & 4824/M/2016 A.Ys. 2010-11 & 2012-13 3. The Assessee Has Raised The Following Grounds: -

For Appellant: Shri Vijay JoshiFor Respondent: Ms. Kavita P. Kaushik (Sr. DR)

Section 143(2)Section 801Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. Nos.3583/Mum/2014 & 4824/Mum/2016 (निर्धारण वर्ा / Assessment Years:2010-11 & 2012-13) Bombay Mercantile Co-op. बिधम/ ITO-15(1)(2) Bank Ltd. Room No.116, 1st Floor, Vs. Employees Co-op. Credit Matru Mandir, Grant Road, Society Ltd. Mumbai-400007. Navratan Building, 69, P. D’mello Road, Carnac Bunder, Mumbai-400009. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. :AAAJB0706E (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Vijay Joshi Revenue by: Ms. Kavita P. Kaushik (Sr. DR…

Sri Ganesh Credit Co-Operative Society, Bangalore vs. Principal Commissioner of Income Tax-2, Bangalore

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

ITA 695/BANG/2019[2014-15]Status: DisposedITAT Bangalore20 Oct 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri A K Garodiaassessment Year: 2014-15

For Appellant: Shri C. Sandeep, CAFor Respondent: Smt. Vandana Sagar, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 263Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A K GARODIA, ACCOUNTANT MEMBER Assessment year: 2014-15 Sri Ganesh Credit Vs. The Principal Commissioner Co-operative Society, of Income Tax, No.47, Ground Floor, Bangalore-2, N.S. Iyengar Street, Seshadripuram, Bangalore. Bangalore – 560 020. PAN: AALAS 7645G APPELLANT RESPONDENT Appellant by : Shri C. Sandeep, CA Respondent by : Smt. Vandana Sagar, CIT(DR)(ITAT), Bengaluru. Date of hearing : 15.10.2020 Date of Pronouncement : 20.10.2020 O R D E R Per N.V. Vasudevan, Vice President This appeal by…

M/S. Godrej & Boyce Employees Co-Op. Credit Soc. Ltd., Mumbai vs. Pr.CIT-29, Mumbai

In the result, appeal filed by the assessee for assessment year 2014-2015

ITA 1846/MUM/2019[2014-15]Status: DisposedITAT Mumbai18 Jun 2020AY 2014-15

Bench: Shri Rajesh Kumar (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2014-15 Godrej & Boyce Employees Co- (The Pr. C.I.T.- 29) I.T.O. -29(1)(4) Operative Credit Society Ltd., C-10, 3Rd Floor, Pratyakshakar Plot No. 11, Godrej & Boyce Bhavan, Bandra Kurla Complex, Manufacturing Co. Ltd., Vs. Bandra (E), L.B.S. Marg, Vikhroli (E), Mumbai - 400051 Mumbai – 400079 Pan: Aaaag2855N (Appellant) (Respondent) Assessee By : Ms. Dinkle Hariya (Ar) Revenue By : Shri Manjunatha Swamy (Dr) Date Of Hearing: 16/06/2020 Date Of Pronouncement: 18/06/2020

For Appellant: Ms. Dinkle Hariya (AR)For Respondent: Shri Manjunatha Swamy (DR)

Section 143Section 143(3)Section 263Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI BEFORE SHRI RAJESH KUMAR (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2014-15 Godrej & Boyce Employees Co- (The Pr. C.I.T.- 29) I.T.O. -29(1)(4) operative Credit Society Ltd., C-10, 3rd Floor, Pratyakshakar Plot No. 11, Godrej & Boyce Bhavan, Bandra Kurla Complex, Manufacturing Co. Ltd., Vs. Bandra (E), L.B.S. Marg, Vikhroli (E), Mumbai - 400051 Mumbai – 400079 PAN: AAAAG2855N (Appellant) (Respondent) Assessee by : Ms. Dinkle Hariya (AR) Revenue by : Shri Manjunatha Swamy (DR) Date of Hearing: 16/06/2020 Date of Pronouncement: 18/06/2020 O R D…

Godrej Industries Employees Co-Operative Credit Society Liimited, Mumbai vs. Pr.CIT-29, Mumbai

In the result, appeal filed by the assessee for assessment year 2014-2015

ITA 1803/MUM/2019[2014-15]Status: DisposedITAT Mumbai18 Jun 2020AY 2014-15

Bench: Shri Rajesh Kumar (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2014-15 Godrej Industries Employees Co- (The Pr. C.I.T.- 29) I.T.O. -29(1)(4) Operative Credit Society Ltd., C-10, 3Rd Floor, Pratyakshakar Plot No. 11, Godrej & Boyce Bhavan, Bandra Kurla Complex, Manufacturing Co. Ltd., Vs. Bandra (E), L.B.S. Marg, Vikhroli (E), Mumbai - 400051 Mumbai – 400079 Pan: Aaaag1042M (Appellant) (Respondent) Assessee By : Ms. Dinkle Hariya (Ar) Revenue By : Shri Manjunatha Swamy (Dr) Date Of Hearing: 16/06/2020 Date Of Pronouncement: 18/06/2020

For Appellant: Ms. Dinkle Hariya (AR)For Respondent: Shri Manjunatha Swamy (DR)

Section 143Section 143(3)Section 263Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI BEFORE SHRI RAJESH KUMAR (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2014-15 Godrej Industries Employees Co- (The Pr. C.I.T.- 29) I.T.O. -29(1)(4) operative Credit Society Ltd., C-10, 3rd Floor, Pratyakshakar Plot No. 11, Godrej & Boyce Bhavan, Bandra Kurla Complex, Manufacturing Co. Ltd., Vs. Bandra (E), L.B.S. Marg, Vikhroli (E), Mumbai - 400051 Mumbai – 400079 PAN: AAAAG1042M (Appellant) (Respondent) Assessee by : Ms. Dinkle Hariya (AR) Revenue by : Shri Manjunatha Swamy (DR) Date of Hearing: 16/06/2020 Date of Pronouncement: 18/06/2020 O…

M/S Bhadravathi Town Bhavasara Kshatriya Co-Operative Society Limited, Shimoga vs. Income Tax Officer Ward-1, Shimoga

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

ITA 242/BANG/2019[2015-16]Status: DisposedITAT Bangalore30 Apr 2019AY 2015-16

Bench: Shri Arun Kumar Garodiaassessment Year :2015-16 M/S. Bhadravathi Town Bhavasara Kshatriya Co- Operative Society Ltd., The Income Tax B.H. Road, Nr. Halappa Officer, Vs. Circle, Ward – 1, Bhadravathi – 577 301. Shivamogga. Shivamogga Dist. Pan: Aacab3097M Appellant Respondent Appellant By : Shri Rakesh .C.R, Ca Respondent By : Shri Palani Kumar, Addl. Cit (Dr) Date Of Hearing : 30.04.2019 Date Of Pronouncement : 30.04.2019

For Appellant: Shri Rakesh .C.R, CAFor Respondent: Shri Palani Kumar, Addl. CIT (DR)

Section 80P(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER Assessment Year :2015-16 M/s. Bhadravathi Town Bhavasara Kshatriya Co- operative Society Ltd., The Income Tax B.H. Road, Nr. Halappa Officer, Vs. Circle, Ward – 1, Bhadravathi – 577 301. Shivamogga. Shivamogga Dist. PAN: AACAB3097M APPELLANT RESPONDENT Appellant by : Shri Rakesh .C.R, CA Respondent by : Shri Palani Kumar, Addl. CIT (DR) Date of hearing : 30.04.2019 Date of Pronouncement : 30.04.2019 O R D E R Per Shri A.K. Garodia, Accountant Member This appeal is filed by the assessee and the same is…

Dhanashree Multistate Credit Co-Operative Society Ltd, Solapur vs. Income-Tax Officer, Ward - 1, Pnadharpur

In the result, the appeal of the assessee is allowed

ITA 1250/PUN/2018[2015-16]Status: FixedITAT Pune01 Mar 2019AY 2015-16

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri P.S. ShingteFor Respondent: Shri Rajesh Gawali

Section 143(3)Section 80PSection 80P(2)Section 80P(2)(a)

…आयकर अपील"य अ"धकरण] पुणे "यायपीठ “एक सद"य” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.1250/PUN/2018 "नधा"रण वष" / Assessment year : 2015-16 Dhanashree Multistate Credit Co-operative Society Limited, ………. अपीलाथ" / Damaji Road, Murlidhar Chowk, Appellant Mangalwedha, Solapur – 413 305. PAN : AABAD1879N. बनाम v/s The Income Tax Officer, ………. ""यथ" / Ward 1, Pandharpur. Respondent Assessee by : Shri P.S. Shingte. Revenue by : Shri Rajesh Gawali. सुनवाई क" तार"ख / घोषणा क" तार"ख / Date of Hearing : 22.01…

Chandraprabhu Gramin Bigar Sheti Sahakari Pat Santha Maryadit, Solapur vs. Income-Tax Officer, Ward - 1(4), Pandharpur

In the result, the appeal of the revenue stands dismissed

ITA 2542/PUN/2017[2012-13]Status: DisposedITAT Pune26 Oct 2018AY 2012-13

Bench: Shri Anil Chaturvedi, Am

For Appellant: Ms. Riya S. ShahFor Respondent: Mrs. Shabana Parveen

Section 143(3)Section 56Section 80P(2)(a)

…आयकर अपील"य अ"धकरण] पुणे "यायपीठ “एक सद"य” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI ANIL CHATURVEDI, AM आयकर अपील सं. / ITA Nos.2427 & 2542/PUN/2017 "नधा"रण वष" / Assessment Year : 2013-14 & 2012-13 Chandraprabhu Gramin Bigar Sheti ………. अपीलाथ" / Sahkari Pat Santha Maryadit, Appellant A/p: Natepute, Tal Malshiras, Dist. Solapur. PAN : AAAAC2702L. बनाम v/s The Income Tax Officer, ………. ""यथ" / Ward – 1(4), Padharpur. Respondent Assessee by : Ms. Riya S. Shah. Revenue by : Mrs. Shabana Parveen. सुनवाई क" तार"ख / घोषणा क" तार"ख / Date of Hearing : 23.10.2018 Date of Pronounc…

Sugar Cane Producers Vividh Karyakari Sah. Society Ltd, Solapur vs. Income-Tax Officer, Ward - 1(4), Pandharpur

In the result, the appeal of the revenue stands dismissed

ITA 2538/PUN/2017[2013-14]Status: DisposedITAT Pune26 Oct 2018AY 2013-14

Bench: Shri Anil Chaturvedi, Am

For Appellant: Ms. Riya S. Shah & Shri S.N. DoshiFor Respondent: Mrs. Shabana Parveen

Section 143(3)Section 56Section 80P(2)(a)

…आयकर अपील"य अ"धकरण] पुणे "यायपीठ “एक सद"य” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI ANIL CHATURVEDI, AM आयकर अपील सं. / ITA Nos.2537 & 2538/PUN/2017 "नधा"रण वष" / Assessment Year : 2012-13 & 2013-14 Sugar Cane Producers Vividh Karyakari ………. अपीलाथ" / Sah. Society Limited, Malinagar, Appellant Tal. Malshiras, Dist. Solapur. PAN : AAFFS4023E. बनाम v/s The Income Tax Officer, ………. ""यथ" / Ward – 1(4), Padharpur. Respondent Assessee by : Ms. Riya S. Shah & Shri S.N. Doshi. Revenue by : Mrs. Shabana Parveen. सुनवाई क" तार"ख / घोषणा क" तार"ख / Date of Hearing : 24.10.2018 Dat…

Sugar Cane Producers Vividh Karyakari Sah. Society Ltd, Solapur vs. Income-Tax Officer, Ward - 1(4), Pandharpur

In the result, the appeal of the revenue stands dismissed

ITA 2537/PUN/2017[2012-13]Status: DisposedITAT Pune26 Oct 2018AY 2012-13

Bench: Shri Anil Chaturvedi, Am

For Appellant: Ms. Riya S. Shah & Shri S.N. DoshiFor Respondent: Mrs. Shabana Parveen

Section 143(3)Section 56Section 80P(2)(a)

Chandraprabhu Gramin Bigar Sheti Sahakari Pat Sanstha Maryadit, Solapur vs. Income-Tax Officer, Ward - 1(4), Pandharpur

In the result, the appeal of the revenue stands dismissed

ITA 2427/PUN/2017[2013-14]Status: DisposedITAT Pune26 Oct 2018AY 2013-14

Bench: Shri Anil Chaturvedi, Am

For Appellant: Ms. Riya S. ShahFor Respondent: Mrs. Shabana Parveen

Section 143(3)Section 56Section 80P(2)(a)

M/S Honnali Credit Co-Operative Society Ltd, Honnali vs. Income Tax Officer Ward-2, Shimoga

In the result, both the appeals of the assessee are allowed

ITA 2752/BANG/2017[2011-12]Status: DisposedITAT Bangalore31 Jan 2018AY 2011-12

Bench: Shri. Jason P. Boaz

For Appellant: Shri. Nayaz Pasha, CAFor Respondent: Smt. Padmameenakshi, JCIT

Section 80P(2)Section 80P(2)(a)

…ITA.2752 & 2753/Bang/2017 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SHRI. JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI. LALIT KUMAR, JUDICIAL MEMBER I.T.A Nos.2752 & 2753/Bang/2017) (Assessment Years : 2011-12 & 2012-13) M/s. Honnali Credit Co-op Society Ltd, T. M. Road, Honnali .. Applicant PAN : AAATH4527L v. Income-tax Officer,, Ward -2, Shivamoga .. Respondent Assessee by : Shri. Nayaz Pasha, CA Revenue by : Smt. Padmameenakshi, JCIT Heard on : 24.01.2018 Pronounced on : 31.01.2018 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : These are two appeals filed by the…

Shiva Credit Co-Operative Society Ltd, Honnali vs. Income Tax Officer Ward-2, Shimoga

In the result, all the three appeals filed by the assessee are allowed for statistical purposes in the terms indicated above

ITA 2188/BANG/2017[2012-13]Status: DisposedITAT Bangalore11 Jan 2018AY 2012-13

Bench: Shri Arun Kumar Garodia

For Appellant: Dr. S. Krishnaswamy, CAFor Respondent: Dr. G. Manojkumar, Addl. CIT (DR)

Section 80P(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER ITA Nos. 2186 to 2188/Bang/2017 Assessment Years :2009-10, 2011-12 & 2012-13 M/s. Shiva Credit Co-operative Society Ltd., Nyamathi Road, The Income Tax Officer, Honnali, Vs. Ward – 2, Davangere Dist – 577 217. Shimoga. PAN: AABAS 0097D APPELLANT RESPONDENT Appellant by : Dr. S. Krishnaswamy, CA Respondent by : Dr. G. Manojkumar, Addl. CIT (DR) Date of hearing : 10.01.2018 Date of Pronouncement : 11.01.2018 O R D E R Per Shri A.K. Garodia, Accountant Member All these three appeals are filed by the…

Shiva Credit Co-Operative Society Ltd, Honnali vs. Income Tax Officer Ward-2, Shimoga

In the result, all the three appeals filed by the assessee are allowed for statistical purposes in the terms indicated above

ITA 2187/BANG/2017[2011-12]Status: DisposedITAT Bangalore11 Jan 2018AY 2011-12

Bench: Shri Arun Kumar Garodia

For Appellant: Dr. S. Krishnaswamy, CAFor Respondent: Dr. G. Manojkumar, Addl. CIT (DR)

Section 80P(2)

Shiva Credit Co-Operative Society Ltd, Honnali vs. Income Tax Officer Ward-2, Shimoga

In the result, all the three appeals filed by the assessee are allowed for statistical purposes in the terms indicated above

ITA 2186/BANG/2017[2009-10]Status: DisposedITAT Bangalore11 Jan 2018AY 2009-10

Bench: Shri Arun Kumar Garodia

For Appellant: Dr. S. Krishnaswamy, CAFor Respondent: Dr. G. Manojkumar, Addl. CIT (DR)

Section 80P(2)