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

Byndoor Vyavasaya Seva Sahakari Sangha Niyamitha, Kundapura vs. Income Tax Officer, Ward - 2, Udupi

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

ITA 766/BANG/2019[2016-17]Status: DisposedITAT Bangalore14 Jun 2019AY 2016-17

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year : 2016-17 M/S. Byndoor Vyavasaya Seva The Income Tax Sahakari Sangha Ltd., Officer, Yedthare, Byndoor, Vs. Ward – 2, Byndoor Taluk – 576 214. Udupi. Pan: Aacab5016C 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

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 Assessment Year : 2016-17 M/s. Byndoor Vyavasaya Seva The Income Tax Sahakari Sangha Ltd., Officer, Yedthare, Byndoor, Vs. Ward – 2, Byndoor Taluk – 576 214. Udupi. PAN: AACAB5016C 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. Garodia, Accountant Member This appeal is filed by the assessee and the same is direc…

Daiwajna Credit Co-Operative Society Limited, Udupi vs. Income Tax Officer, Ward - 1& Tps, Udupi

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

ITA 763/BANG/2019[2016-17]Status: DisposedITAT Bangalore14 Jun 2019AY 2016-17

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year : 2016-17 M/S. Daiwajna Credit Co-Op. Society Ltd., The Ito, Sri Hari Towers, Ward – 1 & Kanakadasa Road, Vs. Tps, Udupi – 576 101. Udupi. Pan: Aacad0856C 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

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 Assessment Year : 2016-17 M/s. Daiwajna Credit Co-op. Society Ltd., The ITO, Sri Hari Towers, Ward – 1 & Kanakadasa Road, Vs. TPS, Udupi – 576 101. Udupi. PAN: AACAD0856C 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. Garodia, Accountant Member This appeal is filed by the assessee and the same is directed agains…

Belapu Vyavasaya Seva Sahakari Sangha Niyamitha, Udupi vs. Income Tax Officer Ward-1 & Tps, Udupi

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

ITA 705/BANG/2019[2016-17]Status: DisposedITAT Bangalore14 Jun 2019AY 2016-17

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year : 2016-17 M/S. Belapu Vyavasaya Seva The Income Tax Sahakari Sangha Ltd., Officer, Paniyoor, Belapu Post, Vs. Ward – 1 & Tps, Udupi – 574 140. Udupi. Pan: Aacab7010N 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

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 Assessment Year : 2016-17 M/s. Belapu Vyavasaya Seva The Income Tax Sahakari Sangha Ltd., Officer, Paniyoor, Belapu Post, Vs. Ward – 1 & TPS, Udupi – 574 140. Udupi. PAN: AACAB7010N 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. Garodia, Accountant Member This appeal is filed by the assessee and the same is dire…

The Mantola Cooperative Thrift & Credit Society, New Delhi vs. ITO, New Delhi

ITA 2834/DEL/2015[2009-10]Status: DisposedITAT Delhi12 Jun 2019AY 2009-10

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Ms. Naina Soin Kapil,Senior DR
Section 143Section 271Section 271(1)(c)Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.2830/Del./2015 (ASSESSMENT YEAR : 2004-05) ITA No.2831/Del./2015 (ASSESSMENT YEAR : 2005-06) ITA No.2832/Del./2015 (ASSESSMENT YEAR : 2006-07) ITA No.2833/Del./2015 (ASSESSMENT YEAR : 2007-08) ITA No.2834/Del./2015 (ASSESSMENT YEAR : 2009-10) The Mantola Cooperative Thrift & vs. ITO, Ward 38 (4), Credit Society, New Delhi. 541, Mantola, Paharganj, New Delhi – 110 055. (PAN : AAAJT1976A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gaurav Jain, Advocat…

The Mantola Cooperative Thrift & Credit Society, New Delhi vs. ITO, New Delhi

ITA 2833/DEL/2015[2007-08]Status: DisposedITAT Delhi12 Jun 2019AY 2007-08

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Ms. Naina Soin Kapil,Senior DR
Section 143Section 271Section 271(1)(c)Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.2830/Del./2015 (ASSESSMENT YEAR : 2004-05) ITA No.2831/Del./2015 (ASSESSMENT YEAR : 2005-06) ITA No.2832/Del./2015 (ASSESSMENT YEAR : 2006-07) ITA No.2833/Del./2015 (ASSESSMENT YEAR : 2007-08) ITA No.2834/Del./2015 (ASSESSMENT YEAR : 2009-10) The Mantola Cooperative Thrift & vs. ITO, Ward 38 (4), Credit Society, New Delhi. 541, Mantola, Paharganj, New Delhi – 110 055. (PAN : AAAJT1976A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gaurav Jain, Advocat…

The Mantola Cooperative Thrift & Credit Society, New Delhi vs. ITO, New Delhi

ITA 2832/DEL/2015[2006-07]Status: DisposedITAT Delhi12 Jun 2019AY 2006-07

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Ms. Naina Soin Kapil,Senior DR
Section 143Section 271Section 271(1)(c)Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.2830/Del./2015 (ASSESSMENT YEAR : 2004-05) ITA No.2831/Del./2015 (ASSESSMENT YEAR : 2005-06) ITA No.2832/Del./2015 (ASSESSMENT YEAR : 2006-07) ITA No.2833/Del./2015 (ASSESSMENT YEAR : 2007-08) ITA No.2834/Del./2015 (ASSESSMENT YEAR : 2009-10) The Mantola Cooperative Thrift & vs. ITO, Ward 38 (4), Credit Society, New Delhi. 541, Mantola, Paharganj, New Delhi – 110 055. (PAN : AAAJT1976A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gaurav Jain, Advocat…

The Mantola Cooperative Thrift & Credit Society, New Delhi vs. ITO, New Delhi

ITA 2831/DEL/2015[2005-06]Status: DisposedITAT Delhi12 Jun 2019AY 2005-06

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Ms. Naina Soin Kapil,Senior DR
Section 143Section 271Section 271(1)(c)Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.2830/Del./2015 (ASSESSMENT YEAR : 2004-05) ITA No.2831/Del./2015 (ASSESSMENT YEAR : 2005-06) ITA No.2832/Del./2015 (ASSESSMENT YEAR : 2006-07) ITA No.2833/Del./2015 (ASSESSMENT YEAR : 2007-08) ITA No.2834/Del./2015 (ASSESSMENT YEAR : 2009-10) The Mantola Cooperative Thrift & vs. ITO, Ward 38 (4), Credit Society, New Delhi. 541, Mantola, Paharganj, New Delhi – 110 055. (PAN : AAAJT1976A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gaurav Jain, Advocat…

The Mantola Cooperative Thrift & Credit Society, New Delhi vs. ITO, New Delhi

ITA 2830/DEL/2015[2004-05]Status: DisposedITAT Delhi12 Jun 2019AY 2004-05

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Ms. Naina Soin Kapil,Senior DR
Section 143Section 271Section 271(1)(c)Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.2830/Del./2015 (ASSESSMENT YEAR : 2004-05) ITA No.2831/Del./2015 (ASSESSMENT YEAR : 2005-06) ITA No.2832/Del./2015 (ASSESSMENT YEAR : 2006-07) ITA No.2833/Del./2015 (ASSESSMENT YEAR : 2007-08) ITA No.2834/Del./2015 (ASSESSMENT YEAR : 2009-10) The Mantola Cooperative Thrift & vs. ITO, Ward 38 (4), Credit Society, New Delhi. 541, Mantola, Paharganj, New Delhi – 110 055. (PAN : AAAJT1976A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gaurav Jain, Advocat…

M/S Sri Basaveshwara Swamy Pattana Pattina Sahakara Sangha Niyamitha, Shivamoga vs. The Income Tax Officer Ward-5, Shivamoga

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

ITA 230/BANG/2019[2014-15]Status: DisposedITAT Bangalore15 May 2019AY 2014-15

Bench: Shri Jason P. Boazassessment Year : 2014-15 M/S. Sri Basaveshwara Swamy Vs. The Income-Tax Officer Pattana Pattina Sahakara Sangha Ward-5, Niyamitha, Shivamogga. Basava Sadana, Neharu Road, Shivamogga – 577 201. Pan : Aabas 7894 N Appellant Respondent Assessee By : Smt. Sowmya, Advocate Revenue By : Shri. Sumer Singh Meena, Addl. Cit Date Of Hearing : 25.04.2019 Date Of Pronouncement : 15.05.2019 O R D E R

For Appellant: Smt. Sowmya, AdvocateFor Respondent: Shri. Sumer Singh Meena, Addl. CIT
Section 143(3)Section 234BSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-C” BENCH : BANGALORE BEFORE SHRI JASON P. BOAZ, ACCOUNTANT MEMBER Assessment Year : 2014-15 M/s. Sri Basaveshwara Swamy Vs. The Income-Tax Officer Pattana Pattina Sahakara Sangha Ward-5, Niyamitha, Shivamogga. Basava Sadana, Neharu Road, Shivamogga – 577 201. PAN : AABAS 7894 N APPELLANT RESPONDENT Assessee by : Smt. Sowmya, Advocate Revenue by : Shri. Sumer Singh Meena, Addl. CIT Date of hearing : 25.04.2019 Date of Pronouncement : 15.05.2019 O R D E R This appeal by the assessee is directed against the order of CIT(A), Davangere, dated 22.11.2018 for Assessment Year 20…

ACIT- 27(3), Navi Mumbai vs. The Barc Employee Co Op Credit Society Ltd, Mumbai

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

ITA 6476/MUM/2017[2013-14]Status: DisposedITAT Mumbai14 May 2019AY 2013-14

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Rajesh Kumar, Am आयकर अपील सं/ I.T.A. No.6476/Mum/2017 (निर्धारण वर्ा / Assessment Years: 2013-14) In The Matter Of : Acit 27(3)(4) बिधम/ The Barc Employees Co-Op Credit Society Ltd. R-5 Vs. 4Th Floor, Tower No.6, Shed, Behind Rig, North Vashi Railway Station Gate, Trombay, Mumbai- 400085. Complex, Vashi Navi Mumbai-400703. आयकर अपील सं/ I.T.A. Nos.6466 & 6467/Mum/2017 (निर्धारण वर्ा / Assessment Years: 2012-13 & 2014-15) बिधम/ Ito 27(3)(4) The Barc Employees Co-Op Credit Society Ltd. R-5 4Th Floor, Tower No.6, Room Vs. Shed, Behind Rig, North No.427, Vashi Railway Gate, Trombay, Mumbai- Station Complex, Vashi Navi 400085. Mumbai-400703. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaajt0003C (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri Amit Mohan Mittal (Dr) Assessee By: Shri Bhadresh K. Doshi (Ar) सुनवाई की तारीख / Date Of Hearing: 09/05/2019 घोषणा की तारीख /Date Of Pronouncement: 14/05/2019

For Appellant: Shri Bhadresh K. Doshi (AR)For Respondent: Shri Amit Mohan Mittal (DR)
Section 80PSection 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RAJESH KUMAR, AM आयकर अपील सं/ I.T.A. No.6476/Mum/2017 (निर्धारण वर्ा / Assessment Years: 2013-14) In the matter of : ACIT 27(3)(4) बिधम/ The Barc Employees Co-Op Credit Society Ltd. R-5 Vs. 4th Floor, Tower No.6, Shed, Behind RIG, North Vashi Railway Station Gate, Trombay, Mumbai- 400085. Complex, Vashi Navi Mumbai-400703. आयकर अपील सं/ I.T.A. Nos.6466 & 6467/Mum/2017 (निर्धारण वर्ा / Assessment Years: 2012-13 & 2014-15) बिधम/ ITO 27(3)(4) The Barc Employees Co-Op Credit Society Ltd. R-5 4th Floor, Tower…

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…

Sureshdada Jain Nagari Sahakari Patsanstha Maryadit, Jalgaon vs. Principal Commissioner of Income-Tax : 2

In the result, the appeal is allowed on merits

ITA 713/PUN/2016[2011-12]Status: DisposedITAT Pune09 Apr 2019AY 2011-12

Bench: Shri R.S. Syal & Shri Vikas Awasthy

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.713/PUN/16 िनधा"रण वष" / Assessment Year : 2011-12 Sureshdada Jain Nagari The Pr. CIT-2, Sahakari Patsanstha Maryadit, Vs. Nashik 7, Nagarpalika Shopping Complex, Jamner – 424 206 Dist. Jalgaon PAN : AAAAS9364C (Appellant) (Respondent) Appellant by Shri Sunil Ganoo Respondent by Ms. Nandita Kanchan Date of hearing 08-04-2019 Date of pronouncement 09-04-2019 आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the order dat…

M/S Bajpe Vyavasaya Seva Sahakari Bank Niyamitha, Mangalore vs. The Income Tax Officer Ward-2(4), Mangalore

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

ITA 825/BANG/2018[2009-10]Status: DisposedITAT Bangalore15 Feb 2019AY 2009-10

Bench: Shri N.V.Vasudevan, Vp & Shri B.R.Baskaran, Am

For Appellant: Shri Ravi Shankar, AdvocateFor Respondent: Shri R.N.Siddappaji, Addl.CIT
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri N.V.Vasudevan, VP & Shri B.R.Baskaran, AM ITA No.824/Bang/2018 : Asst.Year 2011-2012 ITA No.825/Bang/2018 : Asst.Year 2009-2010 M/s.Bajpe Vyavasaya Seva The Income Tax Officer Sahakari Bank Niyamitha Vs. Ward 2(4) C/o.M/s.S.Venkatesan & Co Mangaluru. Chartered Accountants 31-33, IInd Floor, SNS Plaza Kumarakrupa Road Bangalore – 560 001. PAN : AABAB1620R. (Appellant) (Respondent) Appellant by : Shri Ravi Shankar, Advocate Respondent by : Shri R.N.Siddappaji, Addl.CIT Date of Pronouncement : 15.02.2019 Date of Hearing : 12.02.2019 O…

M/S Bajpe Vyavasaya Seva Sahakari Bank Niyamitha, Mangalore vs. The Income Tax Officer Ward-2(4), Mangalore

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

ITA 824/BANG/2018[2011-12]Status: DisposedITAT Bangalore15 Feb 2019AY 2011-12

Bench: Shri N.V.Vasudevan, Vp & Shri B.R.Baskaran, Am

For Appellant: Shri Ravi Shankar, AdvocateFor Respondent: Shri R.N.Siddappaji, Addl.CIT
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri N.V.Vasudevan, VP & Shri B.R.Baskaran, AM ITA No.824/Bang/2018 : Asst.Year 2011-2012 ITA No.825/Bang/2018 : Asst.Year 2009-2010 M/s.Bajpe Vyavasaya Seva The Income Tax Officer Sahakari Bank Niyamitha Vs. Ward 2(4) C/o.M/s.S.Venkatesan & Co Mangaluru. Chartered Accountants 31-33, IInd Floor, SNS Plaza Kumarakrupa Road Bangalore – 560 001. PAN : AABAB1620R. (Appellant) (Respondent) Appellant by : Shri Ravi Shankar, Advocate Respondent by : Shri R.N.Siddappaji, Addl.CIT Date of Pronouncement : 15.02.2019 Date of Hearing : 12.02.2019 O…

M/S Herga Vyavasaya Seva Sahakari Sangha, Udupi vs. Income Tax Officer Ward-3, Udupi

In the result, appeal by the assessee is treated as allowed for statistical purpose

ITA 2893/BANG/2018[2014-15]Status: DisposedITAT Bangalore15 Feb 2019AY 2014-15

Bench: Shri N.V. Vasudevanassessment Year : 2014-15

For Appellant: Shri U.B. Ajith Kumar, CAFor Respondent: Shri S. Venkatesh, JDIT
Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment year : 2014-15 Herga Vyavasaya Seva Sahakari Vs. The Income Tax Officer, Sangha Niyamitha, Ward III, 1, Sahakari Mandira, Udupi. Parkala, Udupi – 7. PAN: AAAAH 1234L APPELLANT RESPONDENT Appellant by : Shri U.B. Ajith Kumar, CA Respondent by : Shri S. Venkatesh, JDIT Date of hearing : 23.01.2019 Date of Pronouncement : 15.02.2019 O R D E R This is an appeal by the Assessee against the order dated 03.07.2018 relating to assessment year 2014-15. 2. In this appeal, the assessee which is a co-oper…

Sumitra Gramin Bigar Sheti Sahakari Pat Sanstha Maryadit, Solapur vs. Income-Tax Officer

Appeal of the assessee is partly allowed

ITA 2476/PUN/2016[2008-09]Status: DisposedITAT Pune25 Jan 2019AY 2008-09

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Sunil GanooFor Respondent: Shri S. Das
Section 143(3)Section 56Section 80Section 80P

…आयकर अपील"य अ"धकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No. 2476/PUN/2016 "नधा"रण वष" / Assessment Year : 2008-09 Sumitra Gramin Bigar Sheti Sahakari Pat Sanstha Maryadit, Mahavir Path, Akluj, Taluka Malshiras, District- Solapur-413 101 PAN : AAAAS1014K …....अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward 1(4), Pandharpur. ……""यथ" / Respondent Assessee by : Shri Sunil Ganoo Revenue by : Shri S. Das सुनवाई क" तार"ख / Date of Hearing : 24.01.2019 घोषणा क" तार"ख / Date of Pronoun…

National Aeronautical Laboratory Employees Co-Operative Housing Society Limited, Bangalore vs. Income Tax Officer Ward-4(2)(2), Bangalore

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

ITA 3315/BANG/2018[2015-16]Status: DisposedITAT Bangalore25 Jan 2019AY 2015-16

Bench: Shri Arun Kumar Garodia

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri A. Ramesh Kumar, JCIT (DR)
Section 234ASection 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER ITA Nos.3314 & 3315/Bang/2018 Assessment Years : 2014-15 & 2015-16 M/s. National Aeronautical Laboratory Employees Co- operative Housing Society The Income Tax Ltd., Officer, NAL Campus, vs. Ward 4 (2) (2), Old Airport Road, Bangalore. Kodihalli, Bangalore – 560 017. PAN: AACAN3679H APPELLANT RESPONDENT Appellant by : Smt. Suman Lunkar, CA Respondent by : Shri A. Ramesh Kumar, JCIT (DR) Date of hearing : 14.01.2019 Date of Pronouncement : 25.01.2019 O R D E R Per Shri A.K. Garodia, Accountant Mem…

National Aeronautical Laboratory Employees Co-Operative Housing Society Limited, Bangalore vs. Income Tax Officer Ward-4(2)(2), Bangalore

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

ITA 3314/BANG/2018[2014-15]Status: DisposedITAT Bangalore25 Jan 2019AY 2014-15

Bench: Shri Arun Kumar Garodia

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri A. Ramesh Kumar, JCIT (DR)
Section 234ASection 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER ITA Nos.3314 & 3315/Bang/2018 Assessment Years : 2014-15 & 2015-16 M/s. National Aeronautical Laboratory Employees Co- operative Housing Society The Income Tax Ltd., Officer, NAL Campus, vs. Ward 4 (2) (2), Old Airport Road, Bangalore. Kodihalli, Bangalore – 560 017. PAN: AACAN3679H APPELLANT RESPONDENT Appellant by : Smt. Suman Lunkar, CA Respondent by : Shri A. Ramesh Kumar, JCIT (DR) Date of hearing : 14.01.2019 Date of Pronouncement : 25.01.2019 O R D E R Per Shri A.K. Garodia, Accountant Mem…

M/S Sri Basaveshwara Swamy Pattana Sahakara Sangha, Shivamogga vs. The Income Tax Officer Ward-1, Shivamogga

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

ITA 2794/BANG/2018[2012-13]Status: DisposedITAT Bangalore25 Jan 2019AY 2012-13

Bench: Shri N.V. Vasudevan

For Appellant: Smt. Pratibha R., AdvocateFor Respondent: Shri S. Venkatesh, Jt. DIT
Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT ITA No.2793 & 2794/Bang/2018 Assessment years : 2009-10 & 2012-13 M/s. Sri Basaveshwara Swamy Vs. The Income Tax Officer, Pattina Sahakara Sangha, Ward 1, Basava Sadana, Nehru Road, Shivamogga. Shivamogga. PAN: AABAS 7894N APPELLANT RESPONDENT Appellant by : Smt. Pratibha R., Advocate Respondent by : Shri S. Venkatesh, Jt. DIT Date of hearing : 22.01.2019 Date of Pronouncement : 25.01.2019 O R D E R This is an appeal by the Assessee against the separate orders dated 28.08.2017 of the CIT(Appeals), Dav…

M/S Sri Basaveshwara Swamy Pattana Sahakara Sangha, Shivamogga vs. The Income Tax Officer Ward-1, Shivamogga

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

ITA 2793/BANG/2018[2009-10]Status: DisposedITAT Bangalore25 Jan 2019AY 2009-10

Bench: Shri N.V. Vasudevan

For Appellant: Smt. Pratibha R., AdvocateFor Respondent: Shri S. Venkatesh, Jt. DIT
Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT ITA No.2793 & 2794/Bang/2018 Assessment years : 2009-10 & 2012-13 M/s. Sri Basaveshwara Swamy Vs. The Income Tax Officer, Pattina Sahakara Sangha, Ward 1, Basava Sadana, Nehru Road, Shivamogga. Shivamogga. PAN: AABAS 7894N APPELLANT RESPONDENT Appellant by : Smt. Pratibha R., Advocate Respondent by : Shri S. Venkatesh, Jt. DIT Date of hearing : 22.01.2019 Date of Pronouncement : 25.01.2019 O R D E R This is an appeal by the Assessee against the separate orders dated 28.08.2017 of the CIT(Appeals), Dav…