Tumkur Merchants Souharda Credit Cooperative Ltd. v. ITO

230 Taxmann 309High Court2015#123 most cited

What is Tumkur Merchants Souharda Credit Cooperative Ltd. v. ITO authority for?

A cooperative society is eligible for deduction under Section 80P(2)(a)(i) if it is engaged in cooperative activities. It also clarifies the allowability of deduction under Section 80P(2)(d) for interest income received from investments made in cooperative banks, after duly considering the Supreme Court's decision in Totgars Co-operative Sale Society Ltd.

527

judgments rely on this decision, according to BharatTax’s citation analysis of 371,886 Indian tax judgments — from 2015 to 2026.

Also referred to as

Tumkur Merchants Souharda Credit Cooperative Ltd. v. ITO · Section 80P · Section 80P(2)(a)(i) · Section 80P(2)(d) · cooperative society deduction · interest from co-operative bank · Totgars Co-operative Sale Society Ltd. · non-cooperative activities · deduction on investments · scope of Section 80P · Section 80P(4)

Also reported as

230 Taxmann.com 309

Sections most often in play

Section 80P(2)(a)(i)Section 80P(2)(d)Section 143(3)Section 56Section 80PSection 80P(4)Section 144BSection 263

Issues it is cited on

section 80(p)(2)(d)section 80p(2)(a)(iii)section 80p(2)(a)section 80p(2)(a)(i)section 80p(1)section 80p(2)(d)section 80p(2)revision u/s 263assessment order erroneoussection 80p(4)section 80pmalabar industrial

Judgments citing Tumkur Merchants Souharda Credit Cooperative Ltd. v. ITO

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

ITA 1183/BANG/2019[2015-16]Status: DisposedITAT Bangalore27 Sept 2019AY 2015-16

Bench: Shri A.K. Garodia, Accounant Member

For Appellant: Shri B. S. Balachandran, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘SMC-B’, BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNANT MEMBER ITA No. 1183 (Bang) 2019 (Assessment year : 2015 – 16) M/s. Mayura Credit Co – Operative Society Ltd., Appellant No. 188/39, 5th Cross, Kurubarahalli, Mahalakshmipura, Bengaluru – 560096. PAN. AADAM0709N Vs ITO Ward – 6 (2) (2), Respondent Bengaluru. Assessee by : Shri B. S. Balachandran, Advocate Revenue by : Shri Ganesh R. Ghale, Standing Counsel Date of hearing : 23-09-2019 Date of pronouncement : 27-09-2019 O R D E R PER A. K. GARODIA, A.M.: This appeal is filed by the assessee and it is directe…

M/S Sri Shakambari Mahila Pattina Sahakari Sangha Niyamitha, Bagalkot vs. Income Tax Officer Ward-1, Bagalkot

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

ITA 210/BANG/2019[2012-13]Status: DisposedITAT Bangalore20 Sept 2019AY 2012-13

Bench: Shri Arun Kumar Garodiaassessment Year : 2012-13 M/S. Sri Shakambari Mahila The Income Tax Pattina Sahakari Sangha Niyamit, Officer, At Post: Kerur, Tq. Badami, Vs. Ward – 1, Dist. Bagalkot – 587 206. Bagalkot. Pan: Aacas8906Q Appellant Respondent Assessee By : Ms. Preethi S. Patel, Advocate Revenue By : Shri Ganesh G. Ghale, Standing Counsel Date Of Hearing : 03.09.2019 Date Of Pronouncement : 20.09.2019

For Appellant: Ms. Preethi S. Patel, AdvocateFor Respondent: Shri Ganesh G. Ghale, Standing Counsel
Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-C” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER Assessment Year : 2012-13 M/s. Sri Shakambari Mahila The Income Tax Pattina Sahakari Sangha Niyamit, Officer, At Post: Kerur, Tq. Badami, Vs. Ward – 1, Dist. Bagalkot – 587 206. Bagalkot. PAN: AACAS8906Q APPELLANT RESPONDENT Assessee by : Ms. Preethi S. Patel, Advocate Revenue by : Shri Ganesh G. Ghale, Standing Counsel Date of hearing : 03.09.2019 Date of Pronouncement : 20.09.2019 O R D E R Per Shri A.K. Garodia, Accountant Member This appeal is filed by the assessee and the same is directed against…

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

ITA 1712/BANG/2019[2016-17]Status: DisposedITAT Bangalore06 Sept 2019AY 2016-17

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

For Appellant: Shri Chaitanya V. Mudrabettu, AdvocateFor Respondent: Shri Ganesh R.G., Standing Counsel
Section 80P(2)(a)

…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

ITA 706/BANG/2019[2016-17]Status: DisposedITAT Bangalore21 Aug 2019AY 2016-17

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

For Appellant: Shri Mahesh R Uppin, AdvocateFor Respondent: Dr. P.V Pradeep Kumar, Addl. CIT (DR)
Section 154Section 80Section 80P(2)(a)Section 80P(2)(d)

…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…

M/S. Savanoor Primary Agriculture Credit Co-Operative Society Limited, Puttur vs. The Income Tax Officer, Ward- 1, Puttur

In the result, the appeal filed by the assessee for Assessment Year 2016-

ITA 1401/BANG/2019[2016-17]Status: DisposedITAT Bangalore14 Aug 2019AY 2016-17

Bench: Shri Jason P Boazassessment Year : 2016-17 M/S. Savanoor Primary Vs. The Income Tax Officer, Agriculture Credit Co-Operative Ward – 1, Society Ltd., Puttur. 01, Savanoor – 574 202. Pan : Aaeat 1118 M Appellant Respondent Assessee By : Shri. G. S. Prashanth, Ca Revenue By : Shri. Ganesh R. G, Standing Counsel Date Of Hearing : 08.08.2019 Date Of Pronouncement : 14.08.2019

For Appellant: Shri. G. S. Prashanth, CAFor Respondent: Shri. Ganesh R. G, Standing Counsel

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER Assessment Year : 2016-17 M/s. Savanoor Primary Vs. The Income Tax Officer, Agriculture Credit Co-operative Ward – 1, Society Ltd., Puttur. 01, Savanoor – 574 202. PAN : AAEAT 1118 M APPELLANT RESPONDENT Assessee by : Shri. G. S. Prashanth, CA Revenue by : Shri. Ganesh R. G, Standing Counsel Date of hearing : 08.08.2019 Date of Pronouncement : 14.08.2019 O R D E R Per Jason P. Boaz, Accountant Member This appeal by the assessee is directed against the order of CIT(A), Mangaluru, dated 30.03.2019. 2.0 The gr…

M/S. Puttur Mahila Vividhoddesha Sahakari Sangha Niyamitha, Puttur vs. The Income Tax Officer, Ward- 1, Puttur

In the result, the appeal filed by the assessee for Assessment Year 2016-

ITA 1400/BANG/2019[2016-17]Status: DisposedITAT Bangalore14 Aug 2019AY 2016-17

Bench: Shri Jason P Boazassessment Year : 2016-17 M/S. Puttur Mahila Vs. The Income Tax Officer, Vividhoddesha Sahakari Sangha Ward – 1, Niyamitha, Puttur. V-349, Puttur – 574 201. Pan : Aadap 2751 K Appellant Respondent Assessee By : Shri. G. S. Prashanth, Ca Revenue By : Shri. Ganesh R. G, Standing Counsel Date Of Hearing : 08.08.2019 Date Of Pronouncement : 14.08.2019

For Appellant: Shri. G. S. Prashanth, CAFor Respondent: Shri. Ganesh R. G, Standing Counsel

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER Assessment Year : 2016-17 M/s. Puttur Mahila Vs. The Income Tax Officer, Vividhoddesha Sahakari Sangha Ward – 1, Niyamitha, Puttur. v-349, Puttur – 574 201. PAN : AADAP 2751 K APPELLANT RESPONDENT Assessee by : Shri. G. S. Prashanth, CA Revenue by : Shri. Ganesh R. G, Standing Counsel Date of hearing : 08.08.2019 Date of Pronouncement : 14.08.2019 O R D E R Per Jason P. Boaz, Accountant Member This appeal by the assessee is directed against the order of CIT(A), Mangaluru, dated 30.03.2019. 2.0 The grounds r…

Shree Vijaylaxmi Urban Credit Souharda Sahakari Limited, Dharwad vs. Assistant Commissioner of Income Tax, Circle - 2(1), Hubballi

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

ITA 1260/BANG/2019[2014-15]Status: DisposedITAT Bangalore14 Aug 2019AY 2014-15

Bench: Shri Jason P. Boazassessment Year : 2014-15 M/S. Shree Vijaylaxmi Urban Credit Vs. Assistant Commissioner Of Souharda Sahakari Ltd., Income-Tax Malamaddi, Dharwad – 580 007. Circle -2(1), Hubballi. Pan : Aaeas 0544 G Appellant Respondent Assessee By : Shri. Ankur Pai Chungat, Ca Revenue By : Shri. Ganesh R. G., Standing Counsel Date Of Hearing : 08.08.2019 Date Of Pronouncement : 14.08.2019 O R D E R

For Appellant: Shri. Ankur Pai Chungat, CAFor Respondent: Shri. Ganesh R. G., Standing Counsel
Section 143(3)Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B” BENCH : BANGALORE BEFORE SHRI JASON P. BOAZ, ACCOUNTANT MEMBER Assessment Year : 2014-15 M/s. Shree Vijaylaxmi Urban Credit Vs. Assistant Commissioner of Souharda Sahakari Ltd., Income-Tax Malamaddi, Dharwad – 580 007. Circle -2(1), Hubballi. PAN : AAEAS 0544 G APPELLANT RESPONDENT Assessee by : Shri. Ankur Pai Chungat, CA Revenue by : Shri. Ganesh R. G., Standing Counsel Date of hearing : 08.08.2019 Date of Pronouncement : 14.08.2019 O R D E R This appeal by the assessee is directed against the order of CIT(A), Hubballi, dated 27.03.2019 for Assessment Year 2014-15.…

M/S. Moorthedara Seva Sahakari Sangha Niyamitha, Uppinangady vs. The Income Tax Officer, Ward- 1, Puttur

In the result, both the appeals filed by the assessee for Assessment Years

ITA 1386/BANG/2019[2016-17]Status: DisposedITAT Bangalore07 Aug 2019AY 2016-17

Bench: Shri Jason P Boaz

For Appellant: Shri. G. S. Prashanth, CAFor Respondent: Shri. Ganesh R. G, Standing Counsel

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.1385 and 1386/Bang/2019 Assessment years : 2015-16 and 2016-17 M/s. Moorthedara Seva Sahakari Vs. The Income Tax Officer, Sangha, Ward – 1, No.1, Lotus Building, Puttur. Nelyadi, Uppinangaday, Karnataka – 574 241. PAN : AABAM 2273 R APPELLANT RESPONDENT Assessee by : Shri. G. S. Prashanth, CA Revenue by : Shri. Ganesh R. G, Standing Counsel Date of hearing : 05.08.2019 Date of Pronouncement : 07.08.2019 O R D E R Per Jason P. Boaz, Accountant Member These two appeals by the assessee are directed aga…

M/S. Moorthedara Seva Sahakari Sangha Niyamitha, Uppinangady vs. The Income Tax Officer, Ward - 1, Puttur

In the result, both the appeals filed by the assessee for Assessment Years

ITA 1385/BANG/2019[2015-16]Status: DisposedITAT Bangalore07 Aug 2019AY 2015-16

Bench: Shri Jason P Boaz

For Appellant: Shri. G. S. Prashanth, CAFor Respondent: Shri. Ganesh R. G, Standing Counsel

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.1385 and 1386/Bang/2019 Assessment years : 2015-16 and 2016-17 M/s. Moorthedara Seva Sahakari Vs. The Income Tax Officer, Sangha, Ward – 1, No.1, Lotus Building, Puttur. Nelyadi, Uppinangaday, Karnataka – 574 241. PAN : AABAM 2273 R APPELLANT RESPONDENT Assessee by : Shri. G. S. Prashanth, CA Revenue by : Shri. Ganesh R. G, Standing Counsel Date of hearing : 05.08.2019 Date of Pronouncement : 07.08.2019 O R D E R Per Jason P. Boaz, Accountant Member These two appeals by the assessee are directed aga…

M/S. Polali Service Co-Operative Society Limited, Bantwal vs. Income Tax Officer, Ward - 2(3), Mangaluru

In the result, the assessee’s appeal for Assessment Year 2016-17 is allowed for statistical purposes

ITA 1225/BANG/2019[2016-17]Status: DisposedITAT Bangalore07 Aug 2019AY 2016-17

Bench: Shri Jason P Boazassessment Year : 2016-17 M/S. Polali Service Co-Operative Vs. The Income Tax Officer, Society Ltd., Ward – 2[3], D.No.3/126, Post Polai, Mangalore. Bantwal – 574 284. Pan : Aadap 3126 C Appellant Respondent Assessee By : Shri. V. Srinivasan, Advocate Revenue By : Shri. Ganesh R. G, Standing Counsel Date Of Hearing : 05.08.2019 Date Of Pronouncement : 07.08.2019

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Ganesh R. G, Standing Counsel
Section 143(3)Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-C” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER Assessment year : 2016-17 M/s. Polali Service Co-operative Vs. The Income Tax Officer, Society Ltd., Ward – 2[3], D.No.3/126, Post Polai, Mangalore. Bantwal – 574 284. PAN : AADAP 3126 C APPELLANT RESPONDENT Assessee by : Shri. V. Srinivasan, Advocate Revenue by : Shri. Ganesh R. G, Standing Counsel Date of hearing : 05.08.2019 Date of Pronouncement : 07.08.2019 O R D E R Per Jason P. Boaz, Accountant Member This appeal by the assessee is directed against the order of CIT(A), Mangaluru, dated 27.03.2019, f…

Sri Udayaravi Souhardha Credit Co-Operative Limited, Tiptur vs. The Income Tax Officer Ward-1, Tiptur

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

ITA 313/BANG/2019[2013-14]Status: DisposedITAT Bangalore26 Jul 2019AY 2013-14

Bench: Shri B.R.Baskaran & Smt.Beena Pillai, Judical Member Ita No.313(Bang)/2019 (Assessment Year : 2013-14) M/S Udayaravi Souharda Credit Co-Operative Ltd., Udayaravi Bhavana, 1St Main Road, 7Th Cross, K.R.Extension, Tiptur-572 201. Panno.Aawfs0981J Appellant Vs The Income Tax Officer, Ward-1, Tiptur Respondent Appellant By : Smt Soumya, K. Advocate Revenue By : Shri R.N.Siddappaji, Addl.Cit

For Appellant: Smt Soumya, K. AdvocateFor Respondent: Shri R.N.Siddappaji, Addl.CIT
Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “B”, BANGALORE BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND SMT.BEENA PILLAI, JUDICAL MEMBER ITA No.313(Bang)/2019 (Assessment Year : 2013-14) M/s Udayaravi Souharda Credit Co-operative Ltd., Udayaravi Bhavana, 1st Main Road, 7th Cross, K.R.Extension, Tiptur-572 201. PANNo.AAWFS0981J Appellant Vs The Income tax Officer, Ward-1, Tiptur Respondent Appellant by : Smt Soumya, K. Advocate Revenue by : Shri R.N.Siddappaji, Addl.CIT Date of hearing : 25-07-2019 Date of pronouncement : 26-07-2019 O R D E R PER BEENA PILLAI, JUDICIAL MEMBER : Present appeal…

Gayathri Credit Co-Operative Society Limited, Bangalore vs. Income Tax Officer Ward-2(2)(3), Bangalore

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

ITA 287/BANG/2019[2014-15]Status: DisposedITAT Bangalore26 Jul 2019AY 2014-15

Bench: Shri B.R.Baskaran & Smt.Beena Pillai, Judical Member Ita No.287(Bang)/2019 (Assessment Year : 2014-15) M/S Gayathri Credit Co-Op. Society Ltd., No.40 & 51, 5Th Cross, Malleshwaram, Bangalore-560 003. Panno.Aaaag7473J Appellant Vs The Income Tax Officer, Ward-2(2)(3), Bangalore Respondent Appellant By : Shri Shree Harikutsa, Ca Revenue By : Shri R.N.Siddappaji, Addl.Cit

For Appellant: Shri Shree Harikutsa, CAFor Respondent: Shri R.N.Siddappaji, Addl.CIT
Section 250Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “B”, BANGALORE BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND SMT.BEENA PILLAI, JUDICAL MEMBER ITA No.287(Bang)/2019 (Assessment Year : 2014-15) M/s Gayathri Credit Co-op. Society Ltd., No.40 & 51, 5th Cross, Malleshwaram, Bangalore-560 003. PANNo.AAAAG7473J Appellant Vs The Income tax Officer, Ward-2(2)(3), Bangalore Respondent Appellant by : Shri Shree Harikutsa, CA Revenue by : Shri R.N.Siddappaji, Addl.CIT Date of hearing : 24-07-2019 Date of pronouncement : O R D E R PER BEENA PILLAI, JUDICIAL MEMBER : Present appeal has been filed by assessee ag…

M/S the Jayanagar Co-Operative Housing Society Limited, Bangalore vs. The Income Tax Officer Ward-7(2)(1), Bangalore

In the result, the assessee’s appeal for Assessment Year 2014-15 is allowed for statistical purposes

ITA 3254/BANG/2018[2014-15]Status: DisposedITAT Bangalore23 Jul 2019AY 2014-15

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadaleassessment Year : 2014-15 M/S. The Jayanagar Co-Operative Vs. The Income Tax Officer, Society Ltd., Ward – 7[2][1], No.902, 8Th Main Road, Ii Block, Bangalore. Jayanagar, Bangalore - 560 011. Pan : Aaaat 8625 K Appellant Respondent Assessee By : Smt. Pratibha R., Advocate Revenue By : Dr. P. V. Pradeep Kumar, Addl. Cit Date Of Hearing : 19.06.2019 Date Of Pronouncement : 23.07.2019

For Appellant: Smt. Pratibha R., AdvocateFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 143(3)Section 234Section 57Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment year : 2014-15 M/s. The Jayanagar Co-operative Vs. The Income Tax Officer, Society Ltd., Ward – 7[2][1], No.902, 8th Main Road, II Block, Bangalore. Jayanagar, Bangalore - 560 011. PAN : AAAAT 8625 K APPELLANT RESPONDENT Assessee by : Smt. Pratibha R., Advocate Revenue by : Dr. P. V. Pradeep Kumar, Addl. CIT Date of hearing : 19.06.2019 Date of Pronouncement : 23.07.2019 O R D E R Per Jason P. Boaz, Accountant Member This appeal by the assessee is directe…

M/S. Gayatri Pattina Souharda Sahakari Niyamitha, Bellary vs. Income Tax Officer, Ward- 1, Bellary

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

ITA 1145/BANG/2019[2011-12]Status: DisposedITAT Bangalore19 Jul 2019AY 2011-12

Bench: Shri J. Sudhakar Reddy & Smt. Beena Pillaim/S.Gayatri Pattina Souharda Sahakari Niyamitha, Hospet, Bellary Dist. … Appellant Pan:Aaaag2993B Vs. Income-Tax Officer, Ward-1, Hospet. … Respondent

For Appellant: Shri Balaram R Rao, AdvocateFor Respondent: Shri R.N.Siddappaji, Addl.CIT(DR)
Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BENGALURU BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER M/s.Gayatri Pattina Souharda Sahakari Niyamitha, Hospet, Bellary Dist. … Appellant PAN:AAAAG2993B Vs. Income-tax Officer, Ward-1, Hospet. … Respondent Appellant by : Shri Balaram R Rao, Advocate. Respondent by : Shri R.N.Siddappaji, Addl.CIT(DR) Date of hearing: 17/07/2019 Date of pronouncement: 19/07/2019 O R D E R Per J. SUDHAKAR REDDY, AM: This is an appeal by the assessee against the order of the CIT(A), Kalburgi, dated 29/03/2019 for the assessment year 2011-…

M/S. Bharathi Credit Co-Operative Society Limited, Bangalore vs. Income Tax Officer, Ward- 7(2)(1), Bangalore

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

ITA 1023/BANG/2019[2014-15]Status: DisposedITAT Bangalore15 Jul 2019AY 2014-15

Bench: Shri J. Sudhakar Reddy, Am & Smt.Beena Pillai, Jm Ita No1023(Bang)/2019 (Assessment Year : 2014-15) M/S Bharathi Credit Co-Op. Society Ltd., 1718, 9Th Main Road, 3Rd Block, Jayanagar, Bangalore-560 011. Panno.Aaalt0604R Appellant Vs The Income Tax Officer, Ward-7(2)(1), Bangalore Respondent Appellant By : Shri B.S.Balachandran, Advocate Revenue By : Shri R.N.Siddappaji, Addl.Cit

For Appellant: Shri B.S.Balachandran, AdvocateFor Respondent: Shri R.N.Siddappaji, Addl.CIT
Section 80PSection 80P(2)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “B”, BANGALORE BEFORE SHRI J. SUDHAKAR REDDY, AM AND SMT.BEENA PILLAI, JM ITA No1023(Bang)/2019 (Assessment Year : 2014-15) M/s Bharathi Credit Co-op. Society Ltd., 1718, 9th Main Road, 3rd Block, Jayanagar, Bangalore-560 011. PANNo.AAALT0604R Appellant Vs The Income tax Officer, Ward-7(2)(1), Bangalore Respondent Appellant by : Shri B.S.Balachandran, Advocate Revenue by : Shri R.N.Siddappaji, Addl.CIT Date of hearing : 16-07-2019 Date of pronouncement : O R D E R PER BEENA PILLAI, JUDICIAL MEMBER : Present appeal has been filed by assessee against ord…

The Agricultural Service and Development Co-Operative Society Limited, Sirsi vs. Assistant Commissioner of Income Tax, Circle - 1(1), Hubballi

In the result, the assessee’s appeal for Assessment Year 2015-16 is allowed for statistical purposes

ITA 1030/BANG/2019[2015-16]Status: DisposedITAT Bangalore12 Jul 2019AY 2015-16

Bench: Shri Jason P Boazassessment Year : 2015-16 M/S. The Agricultural Service Vs. Assistant Commissioner Of & Development Co-Operative Income Tax, Society Ltd., Circle – 1[1], 01, Society Building, Hubballi. Yellapur Road, Sirsi – 581 402. Pan : Aadat 9140 L Appellant Respondent Assessee By : Shri. Prakash Hegde, Ca Revenue By : Shri. Karuppusamy S.R., Addl. Cit Date Of Hearing : 10.06.2019 Date Of Pronouncement : 12.07.2019

For Appellant: Shri. Prakash Hegde, CAFor Respondent: Shri. Karuppusamy S.R., Addl. CIT
Section 57Section 801Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER Assessment year : 2015-16 M/s. The Agricultural Service Vs. Assistant Commissioner of and Development Co-operative Income Tax, Society Ltd., Circle – 1[1], 01, Society Building, Hubballi. Yellapur Road, Sirsi – 581 402. PAN : AADAT 9140 L APPELLANT RESPONDENT Assessee by : Shri. Prakash Hegde, CA Revenue by : Shri. Karuppusamy S.R., Addl. CIT Date of hearing : 10.06.2019 Date of Pronouncement : 12.07.2019 O R D E R This appeal by the assessee is directed against the order dated 28.03.2019 of CIT(A), Hubb…

Hemmadi Fishermen'S Primary Co-Op. Society Ltd., Udupi vs. Income Tax Officer Ward-2, Udupi

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

ITA 774/BANG/2019[2016-17]Status: DisposedITAT Bangalore28 Jun 2019AY 2016-17

Bench: Shri A.K.Garodia & Smt.Beena Pillai, Judical Member Ita No.774(Bang)/2019 (Assessment Year : 2016-17) M/S Hemmadi Fishermen’S Primary Co-Op. Society Ltd. Hemmadi, Kundpura, Udupi District-576 249 Panno.Aaaah7295K Appellant Vs The Income Tax Officer, Ward-2, Adi Udupi Mlpe Road, Udupi-576 103 Respondent Appellant By : Shri Mahesh R Uppin, Advocate Revenue By : Smt H.L.Soumya Achar, Addl.Cit

For Appellant: Shri Mahesh R Uppin, AdvocateFor Respondent: Smt H.L.Soumya Achar, Addl.CIT
Section 28Section 56Section 80Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “A”, BANGALORE BEFORE SHRI A.K.GARODIA, ACCOUNTANT MEMBER AND SMT.BEENA PILLAI, JUDICAL MEMBER ITA No.774(Bang)/2019 (Assessment Year : 2016-17) M/s Hemmadi Fishermen’s Primary Co-op. Society Ltd. Hemmadi, Kundpura, Udupi District-576 249 PANNo.AAAAH7295K Appellant Vs The Income tax Officer, Ward-2, Adi Udupi Mlpe Road, Udupi-576 103 Respondent Appellant by : Shri Mahesh R Uppin, Advocate Revenue by : Smt H.L.Soumya Achar, Addl.CIT Date of hearing : 26-06-2019 Date of pronouncement : 28-06-2019 O R D E R PER BEENA PILLAI, JUDICIAL MEMBER : Present app…

M/S Lrde Employees Housing Co-Operative Society Limited, Bangalore vs. The Income Tax Officer Ward-4(2)(2), Bangalore

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

ITA 3326/BANG/2018[2013-14]Status: DisposedITAT Bangalore28 Jun 2019AY 2013-14

Bench: Shri A.K.Garodia & Smt.Beena Pillai, Judical Member Ita No.3326(Bang)/2018 (Assessment Year : 2013-14) M/S Lrde Employees Housing Co-Operative Society Ltd.. C/O Lrde C.V.Raman Nagar, Bangalor-560 093 Panno.Aaaa8274E Appellant Vs The Income Tax Officer, Ward-4(2)(2), Bangalore Appellant By : Smt. Sheetal Borkar, Advocate Revenue By : Smt H.L.Soumya Achar, Addl.Cit

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Smt H.L.Soumya Achar, Addl.CIT
Section 234Section 80PSection 80P(2)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “A”, BANGALORE BEFORE SHRI A.K.GARODIA, ACCOUNTANT MEMBER AND SMT.BEENA PILLAI, JUDICAL MEMBER ITA No.3326(Bang)/2018 (Assessment Year : 2013-14) M/s LRDE Employees Housing Co-operative Society Ltd.. C/o LRDE C.V.Raman Nagar, Bangalor-560 093 PANNo.AAAA8274E Appellant Vs The Income tax Officer, Ward-4(2)(2), Bangalore Appellant by : Smt. Sheetal Borkar, Advocate Revenue by : Smt H.L.Soumya Achar, Addl.CIT Date of hearing : 26-06-2019 Date of pronouncement : 28-06-2019 O R D E R PER BEENA PILLAI, JUDICIAL MEMBER : Present appeal has been filed by assess…

S. K. Co-Operative Employess' Co-Operative Society Limited, Mangaluru vs. Income Tax Officer, Ward - 2(1), Mangaluru

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 940/BANG/2019[2016-17]Status: DisposedITAT Bangalore14 Jun 2019AY 2016-17

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Mahesh R. Uppin, AdvocateFor Respondent: Shri K.N. Dhandapani, JCIT (DR)
Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 939 & 940/Bang/2019 Assessment Years : 2015-16 & 2016-17 M/s. S.K. Co-operative The Income Tax Employees’ Co-operative Society Officer, Ltd., Vs. Ward – 2 (1), No. 344, Bharath Building, Attavara, Mangaluru – 575 001. Mangaluru – 575 001. PAN: AADAT9654P APPELLANT RESPONDENT Assessee by : Shri Mahesh R. Uppin, Advocate Revenue by : Shri K.N. Dhandapani, JCIT (DR) Date of hearing : 10.06.2019 Date of Pronouncement : 14.06.2019 O R D E R Per Shri A.K. G…

S. K. Co-Operative Employees' Co-Operative Society Limited, Mangaluru vs. Income Tax Officer, Ward - 2(1), Mangaluru

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 939/BANG/2019[2015-16]Status: DisposedITAT Bangalore14 Jun 2019AY 2015-16

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Mahesh R. Uppin, AdvocateFor Respondent: Shri K.N. Dhandapani, JCIT (DR)
Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 939 & 940/Bang/2019 Assessment Years : 2015-16 & 2016-17 M/s. S.K. Co-operative The Income Tax Employees’ Co-operative Society Officer, Ltd., Vs. Ward – 2 (1), No. 344, Bharath Building, Attavara, Mangaluru – 575 001. Mangaluru – 575 001. PAN: AADAT9654P APPELLANT RESPONDENT Assessee by : Shri Mahesh R. Uppin, Advocate Revenue by : Shri K.N. Dhandapani, JCIT (DR) Date of hearing : 10.06.2019 Date of Pronouncement : 14.06.2019 O R D E R Per Shri A.K. G…