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

It is most often cited in judgments turning on Section 80P(2)(a)(i), Section 80P(2)(d), Section 143(3), Section 56, Section 80P, Section 80P(4).

Tumkur Merchants Souharda Credit Cooperative Ltd. v. ITO

Q: How many judgments cite Tumkur Merchants Souharda Credit Cooperative Ltd. v. ITO?

527 judgments on BharatTax cite Tumkur Merchants Souharda Credit Cooperative Ltd. v. ITO (230 Taxmann 309), spanning 2015 to 2026.

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 56 Section 80P Section 80P(4)Section 144B Section 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 263 assessment order erroneous section 80p(4)section 80p malabar industrial

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

Income Tax Officer vs. Swa Ashokrao Bankar Nagari Sahakari Patsanstha Maryadit, Nashik

In the result, the appeal is dismissed

ITA 155/PUN/2017[2013-14]Status: DisposedITAT Pune23 Jan 2019AY 2013-14

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

Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.155/PUN/2017 िनधा"रण वष" / Assessment Year : 2013-14 ITO, Ward-1(1), Swa Ashokrao Bankar Nagari Nashik Vs. Sahakari Patsanstha Maryadit, Sanskruti, Opp. Police Station Pimpalgaon (B), Tal Niphad, Dist. Nashik – 422 209 PAN : AAAAA2084K (Appellant) (Respondent) Appellant by Shri Sudhendu. Das Respondent by Shri Pramod Shingte Date of hearing 22-01-2019 Date of pronouncement 23-01-2019 आदेश / ORDER PER R.S.SYAL, VP : This appeal by the Reve…

M/S Pavamana Credit Co-Operative Society Limited, Bangalore vs. Income Tax Officer Ward-5(2)(4), Bangalore

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

ITA 3402/BANG/2018[2015-16]Status: DisposedITAT Bangalore18 Jan 2019AY 2015-16

Bench: Shri Arun Kumar Garodiaassessment Year : 2015-16

For Appellant: Shri R.E. Balasubramanyam, CAFor Respondent: Shri A. Ramesh Kumar, JCIT (DR)

Section 2Section 80PSection 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. Pavamana Credit Co- operative Society Ltd., No. 51, Sriram Madhva The Income Tax Sangha Building, 5th Main Officer, vs. Road, Ward – 5 (2) (4), Chamrajpet, Bangalore. Bangalore – 560 018. PAN: AAABP0320J APPELLANT RESPONDENT Appellant by : Shri R.E. Balasubramanyam, CA Respondent by : Shri A. Ramesh Kumar, JCIT (DR) Date of hearing : 16.01.2019 Date of Pronouncement : 18.01.2019 O R D E R Per Shri A.K. Garodia, Accountant Member This appeal is filed by the assessee whic…

Assistant Commissioner of Income Tax, Central Circle-2(3), Bangalore vs. M/S Vasavi Housing Co-Operative Society Ltd, Bangalore

In the result, appeal by the Revenue for Assessment Year 2014-15 is treated as allowed for statistical purposes

ITA 1853/BANG/2017[2014-15]Status: DisposedITAT Bangalore11 Jan 2019AY 2014-15

Bench: Shri N. V. Vasudevan & Shri Jason P Boazassessment Year : 2014-15 The Assistant Commissioner Of Vs. M/S. Vasavi Housing Income-Tax, Co-Operative Society Ltd., No.108/1, Sri Chakra, 2Nd Floor, Central Circle – 2(3), Bangalore. East Park Road, Opp. Vasavi Mahal, 8Th Cross, Malleshwaram, Bangalore – 560 003. Pan : Aabav 4661 L Appellant Respondent Assessee By : Smt. Sri Nandini Das, Addl. Cit : Revenue By Shri. Shreesh Kumar Eshwar Hegde, Ca Date Of Hearing : 26.11.2018 Date Of Pronouncement : 11.01.2019

For Appellant: Smt. Sri Nandini Das, Addl. CIT

Section 143(3)Section 2(24)(viia)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A ” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Assessment year : 2014-15 The Assistant Commissioner of Vs. M/s. Vasavi Housing Income-tax, Co-operative Society Ltd., No.108/1, Sri Chakra, 2nd Floor, Central Circle – 2(3), Bangalore. East Park Road, Opp. Vasavi Mahal, 8th Cross, Malleshwaram, Bangalore – 560 003. PAN : AABAV 4661 L APPELLANT RESPONDENT Assessee by : Smt. Sri Nandini Das, Addl. CIT : Revenue by Shri. Shreesh Kumar Eshwar Hegde, CA Date of hearing : 26.11.2018 Date of Pronouncement : 11.01.2019 O R D E…

M/S Primary Co-Operative Agriculture and Rural Development Bank, Bellary Dist vs. Income Tax Officer Ward-2, Bellary

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

ITA 821/BANG/2017[2012-13]Status: DisposedITAT Bangalore04 Jan 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazassessment Year : 2012-13

For Appellant: Shri G.S. Prashant, CAFor Respondent: Shri Vikas K. Suryawanshi, Addl.CIT(DR)(ITAT), Bengaluru

Section 234BSection 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER Assessment year : 2012-13 M/s. Primary Co-operative Vs. The Income Tax Officer, Agriculture & Rural Development Ward 2, Bank, Sadasivanagar, Bellary. Siruguppa Post. Bellary Dist. 583121. PAN: AAALP 0180A APPELLANT RESPONDENT Appellant by : Shri G.S. Prashant, CA Respondent by : Shri Vikas K. Suryawanshi, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 18.12.2018 Date of Pronouncement : 04.01.2019 O R D E R Per N V Vasudevan, Vice President This is an appeal by the…

Raithara Seva Sahakara Sangha Niyamitha, Bellari vs. Income Tax Officer Ward-2, Hospet

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

ITA 2596/BANG/2018[2014-15]Status: DisposedITAT Bangalore02 Jan 2019AY 2014-15

Bench: Shri N.V. Vasudevan

For Appellant: Shri S. Ramasubramanian, CAFor Respondent: Shri Karuppuswamy, S.R., Addl.CIT(DR)(ITAT), Bengaluru

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT ITA Nos.1992 & 2596/Bang/2018 Assessment years : 2013-14 & 2014-15 Raithara Seva Sahakara Sangha Vs. The Income Tax Officer, Niyamitha, Ward 2, Hosahalli, Hospet. Tq. Kudligi. Bellari Dist. PAN: AABAR 3283N APPELLANT RESPONDENT Appellant by : Shri S. Ramasubramanian, CA Respondent by : Shri Karuppuswamy, S.R., Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 18.12.2018 Date of Pronouncement : 02.01.2019 O R D E R These are appeals by the assessee against the two orders dated 23.3.2018 and 31.7.2018 of…

M/S Raithara Seva Sahakara Sangha Niyamitha, Bellari vs. Income Tax Officer Ward-2, Hospet

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

ITA 1992/BANG/2018[2013-14]Status: DisposedITAT Bangalore02 Jan 2019AY 2013-14

Bench: Shri N.V. Vasudevan

For Appellant: Shri S. Ramasubramanian, CAFor Respondent: Shri Karuppuswamy, S.R., Addl.CIT(DR)(ITAT), Bengaluru

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

Bijapur Co-Op Credit Society Ltd, Vijayapur vs. Income-Tax Officer, Vijayapur

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

ITA 1314/BANG/2016[2012-13]Status: DisposedITAT Bangalore31 Dec 2018AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri S. Ramasubramanian, CAFor Respondent: Shri R.N. Siddappaji, Addl. CIT (DR)

Section 5Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. The Bijapur Co- operative Credit The Income Tax Officer, Society Ltd., ITA No. Ward -1, Sri. Siddeshwar front 1306/Bang/2016 Vijayapur. Road, Vijayapur. PAN: AAAAT9969J M/s. Bijapur Co-op Credit Society Ltd., The Income Tax Shree Siddeshwar front ITA No. Officer, Road, 2012-13 1314/Bang/2016 Ward -1, Yaranal Building, Vijayapur. Vijayapur. PAN: AAAAT9969J M/s. Navakarnataka Souharda Credit Co-op The Income Tax Ltd…

M/S Moodabidri Co-Operative Services Bank Ltd, Moodaidri vs. The Income Tax Officer Ward-2(2), Mangalore

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

ITA 570/BANG/2018[2012-13]Status: DisposedITAT Bangalore21 Dec 2018AY 2012-13

Bench: Shri N.V Vasudevan & Shri Jason P Boaz

For Appellant: Shri S.V Ravishankar, AdvocateFor Respondent: Dr. P.V Pradeep Kumar, Addl. CIT

Section 234Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘C’ BEFORE SHRI N.V VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.570 & 571/Bang/2018 Assessment years : 2012-13 & 2013-14 M/s Moodabidri Co-operative Vs. The Income-tax Officer, Service Bank Ltd., Ward – 2(2), D.No.8-192, Main Road, Mangaluru. Moodabidri. PAN – AABAM 7065 K. APPLICANT RESPONDENT Appellant by : Shri S.V Ravishankar, Advocate Respondent by : Dr. P.V Pradeep Kumar, Addl. CIT Date of hearing : 10.12.2018 Date of Pronouncement : 21.12.2018 O R D E R PER SHRI N.V VASUDEVAN, VICE PRESIDENT : These are appea…

M/S Prathamik Krishi Pattina Sahakari Sangha Niyamit, Bagalkot vs. Income Tax Officer Ward-2, Bagalkot

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

ITA 2903/BANG/2018[2015-16]Status: DisposedITAT Bangalore21 Dec 2018AY 2015-16

Bench: Shri N.V Vasudevanassessment Year : 2015-16

For Appellant: Shri Veeranna M Murgod, C.AFor Respondent: Shri Karuppaswamy S.R, Addl. CIT

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘C’ SMC BEFORE SHRI N.V VASUDEVAN, VICE PRESIDENT Assessment year : 2015-16 Prathamik Krishi Pattina Sahakari Vs. The Income-tax Officer, Sangha Niyamit Ward-2, Post : Savalgi Bagalkot. Ta: Jamakhandi Dist.Bagalkot. PAN – AABAP 3832B. APPELLANT RESPONDENT Appellant by : Shri Veeranna M Murgod, C.A Respondent by : Shri Karuppaswamy S.R, Addl. CIT Date of hearing : 17.12.2018 Date of Pronouncement : .12.2018 O R D E R PER SHRI N.V VASUDEVAN, VICE PRESIDENT : This is an appeal by the assessee against the order dated 25/6/2018 of CIT(A), Belagavi relatin…

The Graduates Co-Operative Society Limited, Shivamogga vs. The Income Tax Officer Ward-1, Shivamogga

In the result, appeals by the assessee for AY 2009-10 to 2012-13 are treated as allowed for statistical purpose while appeal for AY 2013-14 & 2014-

ITA 2787/BANG/2018[2009-10]Status: DisposedITAT Bangalore21 Dec 2018AY 2009-10

Bench: Shri N.V. Vasudevan, Vice-

For Appellant: Smt.Soumya AdvocateFor Respondent: Shri.Karuppuswamy, Addl.CIT

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” ‘A’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE-PRESIDENT ITA No.2787 to 2792/Bang/2018 Assessment year : 2009-10 to 2014-15 The Graduates Co-operative Vs. The Income-Tax Officer, Society Ltd., Ward-1, Kuvempu Road, Shivamogga. Shivamogga-577 201 PAN No.AACAT2025P APPELLANT RESPONDENT Appellant by : Smt.Soumya Advocate Respondent by : Shri.Karuppuswamy, Addl.CIT, Date of hearing : 20.12.2018 Date of Pronouncement : .12.2018 O R D E R Per N.V. Vasudevan, Vice President ITA No.2787/Bang/2018 is an appeal by the Assessee against order dated 19.7.2017 of the…

Income Tax Officer Ward-6(2)(4), Bangalore vs. M/S Bel Employees Co-Operative House Building Society Limited, Bangalore

In the result, appeal by the Revenue are treated as allowed for statistical purpose

ITA 2651/BANG/2018[2011-12]Status: DisposedITAT Bangalore21 Dec 2018AY 2011-12

Bench: Shri N.V Vasudevan & Shri Jason P Boaz

For Appellant: Dr. P.V Pradeep Kumar, Addl. CITFor Respondent: Shri Chythanya V Mudrabettu, Advocate

Section 801D(2)(a)Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘C’ BEFORE SHRI N.V VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.2651, 2654 & 2655/Bang/2018 Assessment years : 2011-12, 2012-13 & 2014-15 The Income-tax Officer, Vs. M/s BEL Employees Co- Ward – 6(2)(4), operative House Building Bengaluru. Society Ltd., C-92, BEL Colony, Jalahalli Post, Bengaluru. PAN – AAAAH 8615 H. APPLICANT RESPONDENT Appellant by : Dr. P.V Pradeep Kumar, Addl. CIT Respondent by : Shri Chythanya V Mudrabettu, Advocate Date of hearing : 10.12.2018 Date of Pronouncement : .12.2018 O R D E R PER SHRI…

Mohol Nagari Sahakari Pat Purvatha Sanstha Maryadit, Solapur vs. Income-Tax Officer, Ward - 2, Pandharpur

In the result, the appeal is allowed

ITA 584/PUN/2018[2014-15]Status: DisposedITAT Pune13 Dec 2018AY 2014-15

Bench: Shri R.S. Syal

For Appellant: None (written submission)For Respondent: Shri M.K. Verma

Section 80Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. / ITA No.584/PUN/2018 "नधा"रण वष" / Assessment Year : 2014-15 Mohol Nagari Sahakari Pat Purvatha Sanstha Maryadit, Market Yard, At Post- Mohol, Dist.- Solapur-413 213 Maharashtra PAN : AAAAM1185F …....अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-2, Pandharpur. ……""यथ" / Respondent Assessee by : None (written submission) Revenue by : Shri M.K. Verma सुनवाई क" तार"ख / Date of Hearing : 12.12.2018 घोषणा क" तार"ख / Date of Pronouncement : 13.12.2018 आदेश / ORDER PER R.S. SYAL, VP…

M/S. Ratnatray Gramin Bigar Sheti Sah. Pat. Sanstha Maryadit, Solapur vs. Income-Tax Officer, Ward - 2, Pandharpur

In the result, the appeal for A

ITA 559/PUN/2018[2012-13]Status: DisposedITAT Pune11 Dec 2018AY 2012-13

Bench: Shri R.S. Syalआयकर अपील सं. / Ita Nos.559 & 560/Pun/2018 िनधा"रण वष" / Assessment Years : 2012-13 & 2014-15

Section 40Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. / ITA Nos.559 & 560/PUN/2018 िनधा"रण वष" / Assessment Years : 2012-13 & 2014-15 M/s. Ratnatray Gramin Bigar ITO, Ward-2, Sheti Sah.Pat Sanstha Maryadit, Vs. Pandharpur At Post : Sadashivnagar, Malshiras, Solapur – 413109 PAN : AAAAR3999Q (Appellant) (Respondent) Appellant by Ms. Riya Shah Respondent by Shri M.K. Verma Date of hearing 11-12-2018 Date of pronouncement 11-12-2018 आदेश / ORDER PER R.S.SYAL, VP : These two appeals by the assessee relate to the assessment years 2012-13 & 2014-15. Since s…

M/S. Malnad Areca Marketing Co-Operative Society Ltd, Shivamogga vs. Assistant Commissioner of Income Tax, Circle-1, Shivamogga

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

ITA 49/BANG/2018[2012-13]Status: DisposedITAT Bangalore07 Dec 2018AY 2012-13

Bench: Shri N.V Vasudevan & Shri Jason P Boazassessment Year : 2012-13

For Appellant: Shri Rakesh U.R, C.AFor Respondent: Smt. Sri Nandini Das, Addl. CIT

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘A’ BEFORE SHRI N.V VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Assessment year : 2012-13 M/s Malnad Areca Marketing Vs. The Asst. Commissioner Co-operative Society Ltd., of Income-tax, APMC Yard, Circle-1, Shivamogga. Shivamogga. PAN –AAAJM 0788P. APPLICANT RESPONDENT Appellant by : Shri Rakesh U.R, C.A Respondent by : Smt. Sri Nandini Das, Addl. CIT Date of hearing : 26.11.2018 Date of Pronouncement : 07.12.2018 O R D E R PER SHRI N.V VASUDEVAN, VICE PRESIDENT : This is an appeal by the Assessee against the order dated 20.6.2…

Chatrapati Shivaji Co-Operative Credit Society Limited, Bagalkot vs. Income Tax Officer Ward-2, Bagalkot

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

ITA 2619/BANG/2018[2015-16]Status: DisposedITAT Bangalore07 Dec 2018AY 2015-16

Bench: Shri N.V Vasudevan & Shri Jason P Boazassessment Year : 2015-16

For Appellant: Shri Veeranna M Murgod, C.AFor Respondent: Smt. Sri Nandini Das, Addl. CIT

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘A’ BEFORE SHRI N.V VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Assessment year : 2015-16 Chatrapati Shivaji Co-operative Vs. The Income-tax Officer, Credit Society Ltd., Ward-2, Bagalkot. Umarameshwar Complex, Jamakhandi Bagalkot. PAN – AAAAC 7565 M. APPLICANT RESPONDENT Appellant by : Shri Veeranna M Murgod, C.A Respondent by : Smt. Sri Nandini Das, Addl. CIT Date of hearing : 26.11.2018 Date of Pronouncement : .12.2018 O R D E R PER SHRI N.V VASUDEVAN, VICE PRESIDENT : This is an appeal by the Assessee against the order dat…

M/S.Prathmik Krushi Pattina Sahakar Sangh Niyamita, Koppal vs. Income-Tax, Ward-1, Hospet

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

ITA 1957/BANG/2018[2012-13]Status: DisposedITAT Bangalore07 Dec 2018AY 2012-13

Bench: Shri Arun Kumar Garodiaassessment Year : 2012-13

For Appellant: Shri Shivprasad S. Parnatti, CAFor Respondent: Smt. Padma Meenakshi, JCIT (DR)

Section 3Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER Assessment Year : 2012-13 M/s. Prathmik Krushi Pattina Sahakar Sangh Niyamita, Above GP Office, The ITO, Market Area, vs. Ward – 1, Kinnal Village, Hospet. Tq. & Dist. Koppal – 583 230. PAN: AACAP0154F APPELLANT RESPONDENT Appellant by : Shri Shivprasad S. Parnatti, CA Respondent by : Smt. Padma Meenakshi, JCIT (DR) Date of hearing : 04.12.2018 Date of Pronouncement : 07.12.2018 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 t…

Income Tax Officer Ward-7(2)(4), Bangalore vs. M/S Kammavari Credit Co-Operative Society Ltd, Bangalore

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

ITA 1156/BANG/2017[2013-14]Status: DisposedITAT Bangalore07 Dec 2018AY 2013-14

Bench: Shri N.V Vasudevan & Shri Jason P Boazassessment Year : 2013-14

For Respondent: Shri G.S Nagharish, Advocate

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘A’ BEFORE SHRI N.V VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Assessment year : 2013-14 The Income-tax Officer, Vs. M/s Kammavari Credit Co- Ward-7(2)(4), operative Society Ltd., No 1, 22nd Main, Jayanagar, Bengaluru. PAN – AAAAK 2070 H. HSBC, Layout, Padmanabhanagar, PAN – AAAAK 2070 H. APPLICANT RESPONDENT Applicant by : Smt. Srinandini Das, Addl. CIT Respondent by : Shri G.S Nagharish, Advocate Date of hearing : 26.11.2018 Date of Pronouncement : 07.12.2018 O R D E R PER SHRI N.V VASUDEVAN, VICE PRESIDENT : This is an ap…

Income-Tax Officer vs. Sureshdada Jain Nagri Sahakari Patsanstha, Jalgaon

In the result, the appeal is dismissed

ITA 589/PUN/2016[2012-13]Status: DisposedITAT Pune28 Nov 2018AY 2012-13

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

Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.589/PUN/16 िनधा"रण वष" / Assessment Years : 2012-13 ITO, Ward-1(4), Sureshdada Jain Nagri Jalgaon Vs. Sahakari Patsanstha, 7, Pandit Deendayal Market, Jamner, Ta. Jamner, Dist. Jalgaon PAN : AAAAS9364C (Appellant) (Respondent) Appellant by Shri Sudhendu Das Respondent by Shri Sunil Ganoo Date of hearing 27-11-2018 Date of pronouncement 28-11-2018 आदेश / ORDER PER R.S.SYAL, VP : This appeal by the Revenue is directed against the order passed by the C…

Income Tax Officer Ward - 5 (2) (3), Bengaluru vs. M/S Bbr & Rd Kptcl Employees Credit Co-Operative Society Ltd., Bengaluru

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

ITA 2066/BANG/2018[2014-15]Status: DisposedITAT Bangalore16 Nov 2018AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumarassessment Year : 2014-15

For Appellant: Smt. Srinandini Das, Addl. CIT (DR)For Respondent: Shri Govind G.M., CA

Section 2(24)Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment Year : 2014-15 M/s. BBR & RD KPTCL Employees Credit Co- The Income Tax Officer, operative Society Ltd., Ward – 5 (2) (3), vs. ITC Compound, No. 1, Bangalore. Anand Rao Circle, Bangalore – 560 009. PAN: AACAB4773G APPELLANT RESPONDENT Appellant by : Smt. Srinandini Das, Addl. CIT (DR) Respondent by : Shri Govind G.M., CA Date of hearing : 14.11.2018 Date of Pronouncement : 16.11.2018 O R D E R Per Shri A.K. Garodia, Accountant Member This appeal is filed…

Income Tax Officer Ward-3(4), Hubli vs. Bsnl Employees Co-Operative Credit Society Ltd, Hubli

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

ITA 372/BANG/2017[2012-13]Status: DisposedITAT Bangalore28 Sept 2018AY 2012-13

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Smt. SriNandini Das, JCIT (DR)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORESHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment Year : 2012-13 M/s. BSNL Employees Co-operative Credit The Income Tax Officer, Society Ltd., Ward – 3 (4), Vs. Near Desai Cross, Pinto Hubli. Road, Hubli. PAN: AAAAT7546B APPELLANT RESPONDENT Assessee by : Shri Ravishankar, Advocate Revenue by : Smt. SriNandini Das, JCIT (DR) Date of hearing : 19.09.2018 Date of Pronouncement : 28.09.2018 O R D E R Per Shri A.K. Garodia, Accountant Member This appeal is filed by the revenue and the same is directed agai…