U.P. Cooperative Cane Unions’ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I

11 SCC 287Reported decision1997#871 most cited

What is U.P. Cooperative Cane Unions’ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I authority for?

The term "members" in Section 80P(2)(a)(i) of the Income Tax Act, not being defined in the Act, must be construed in the context of the specific State Cooperative Societies Act under which the cooperative society claiming exemption is formed.

120

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2026.

Also referred to as

U.P. Cooperative Cane Unions’ Federation Ltd. v. CIT · Section 80P · Section 80P(2)(a)(i) · definition of members · cooperative society · State Cooperative Societies Act · income tax exemption · deduction cooperative society

Sections most often in play

Section 80P(2)(a)(i)Section 80PSection 80P(2)(d)Section 250Section 143(3)Section 80P(4)Section 143(2)Section 142(1)

Issues it is cited on

section 59(2)section 2(n)section 59section 80p(2)(a)(iii)section 80p(4)section 80p(2)(a)section 38section 80p(2)(a)(i)section 80p(2)section 80psection 80p(2)(d)section 80p(1)

Judgments citing U.P. Cooperative Cane Unions’ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I

The Karnataka State Cooperative Agriculture and Development Bank Limited, Banglaore vs. Income Tax Officer, Ward-5(2)(1), Bengaluru

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

ITA 1821/BANG/2025[2022-23]Status: DisposedITAT Bangalore09 Apr 2026AY 2022-23

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2022-23

For Appellant: Shri Bhardwaj Sheshadri, Advocate &For Respondent: Shri Subramanian, JCIT (DR)
Section 250Section 56Section 80PSection 80P(2)(a)

…“46. It must also be mentioned here that unlike the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, 'nominal members' are 'members' as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions' Federation Ltd. v. CIT [1997] 11 SCC 287 referred to section 80P of the IT Act and then held: "8. The expression "members" is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression "members" in Section 80- P(2)(a)(i) must, therefore, be construed in the context of the provision…

Deepalaxmi Nagari Patsanstha Maryadit, Sangamnagar vs. ITO Ward 2, Aurangabad

ITA 2323/PUN/2024[2020-21]Status: DisposedITAT Pune19 Dec 2025AY 2020-21

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Panda

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri A D Kulkarni
Section 142(1)Section 143(2)Section 56Section 80PSection 80P(1)(a)Section 80P(2)Section 80P(2)(a)Section 80P(2)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE JUSTICE (RETD.) C V BHADANG, PRESIDENT AND SHRI R. K. PANDA, VICE PRESIDENT ITA Nos.2322 & 2323/PUN/2024 Assessment years : 2018-19 & 2020-21 Deeplaxmi Nagari Sahakari ITO, Ward 2, Ahmednagar Patsanstha Maryadit Vs. Market Yard, Sangamner – 422605 PAN: AAAAD2548M (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Department by : Shri A D Kulkarni Date of hearing : 24-11-2025 Date of pronouncement : 19-12-2025 O R D E R PER R.K. PANDA, VP: The above two appeals filed by the assessee are directed against the separate orders dated 07.09.2…

Deepalaxmi Nagari Patsanstha Maryadit, Sangamnagar vs. ITO Ward 2, Ahmednagar

ITA 2322/PUN/2024[2018-19]Status: DisposedITAT Pune19 Dec 2025AY 2018-19

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Panda

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri A D Kulkarni
Section 142(1)Section 143(2)Section 56Section 80PSection 80P(1)(a)Section 80P(2)Section 80P(2)(a)Section 80P(2)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE JUSTICE (RETD.) C V BHADANG, PRESIDENT AND SHRI R. K. PANDA, VICE PRESIDENT ITA Nos.2322 & 2323/PUN/2024 Assessment years : 2018-19 & 2020-21 Deeplaxmi Nagari Sahakari ITO, Ward 2, Ahmednagar Patsanstha Maryadit Vs. Market Yard, Sangamner – 422605 PAN: AAAAD2548M (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Department by : Shri A D Kulkarni Date of hearing : 24-11-2025 Date of pronouncement : 19-12-2025 O R D E R PER R.K. PANDA, VP: The above two appeals filed by the assessee are directed against the separate orders dated 07.09.2…

Mahilanidhi Souharda Limited, Mangalore vs. Income Tax Officer, Ward-2(1), Mangalore

In the result, the appeal by the assessee for the assessment year 2017-18 is allowed

ITA 1528/BANG/2025[2020-21]Status: DisposedITAT Bangalore14 Nov 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Sandeep Chalapathy, CAFor Respondent: Shri Subramanian, JCIT (DR)
Section 142(1)Section 143(2)Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…“46. It must also be mentioned here that unlike the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, 'nominal members' are 'members' as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions' Federation Ltd. v. CIT [1997] 11 SCC 287 referred to section 80P of the IT Act and then held: "8. The expression "members" is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature . ITA No.1526 - 1528/Bang/2025 Page 9 of 16 in that regard, the expression "members" in Section 80- P(2)(a)(i) must, therefo…

Mahilanidhi Souharda Limited, Mangalore vs. Income Tax Officer, Ward-2(1), Mangalore

In the result, the appeal by the assessee for the assessment year 2017-18 is allowed

ITA 1527/BANG/2025[2018-19]Status: DisposedITAT Bangalore14 Nov 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Sandeep Chalapathy, CAFor Respondent: Shri Subramanian, JCIT (DR)
Section 142(1)Section 143(2)Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…“46. It must also be mentioned here that unlike the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, 'nominal members' are 'members' as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions' Federation Ltd. v. CIT [1997] 11 SCC 287 referred to section 80P of the IT Act and then held: "8. The expression "members" is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature . ITA No.1526 - 1528/Bang/2025 Page 9 of 16 in that regard, the expression "members" in Section 80- P(2)(a)(i) must, therefo…

Mahilanidhi Souharda Limited, Mangalore vs. Income Tax Officer, Ward-2(1), Mangalore

In the result, the appeal by the assessee for the assessment

ITA 1526/BANG/2025[2017-18]Status: DisposedITAT Bangalore14 Nov 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Respondent: Shri Sandeep Chalapathy, CA
Section 142(1)Section 143(2)Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…“46. It must also be mentioned here that unlike the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, 'nominal members' are 'members' as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions' Federation Ltd. v. CIT [1997] 11 SCC 287 referred to section 80P of the IT Act and then held: "8. The expression "members" is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression "members" in Section 80- P(2)(a)(i) must, therefore, be construed in the context of the provisio…

Avinissery Service Co-Operative Bank Ltd, Thrissur vs. The Income Tax Officer Ward 2(1), Thrissur

ITA 569/COCH/2025[2016-17]Status: DisposedITAT Cochin27 Oct 2025AY 2016-17
Section 143(3)Section 250Section 5Section 80Section 80P

…*46. It must also be mentioned here that unlike the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, 'nominal members' are 'members' as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions' Federation Ltd. v. CIT [1997] 11 SCC 287 referred to section 80P of the IT Act and then held:* - *"8. The expression "members" is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression "members" in Section 80-P(2)(a)(i) must, therefore, be construed in the context of the prov…

Himachal Mitra Mandal Co Operative Credit Society Limited, Mumbai vs. Income Tax Officer TDS, Ward 1(2)(3), Mumbai

ITA 777/MUM/2025[2014-15]Status: DisposedITAT Mumbai06 Oct 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarhimachal Mitra Mandal V/S. Income Tax Officer, Tds Cooperative Credit Society बनाम Ward – 1(2)(3), Room No. Limited 419, 4Th Floor, Cumballa Hill C/O Vaish Associates, 106, Mtnl Te Building, Peddar Peninsula Centre, Dr. S.S. Road, Dr. Gopalrao Rao Road, Parel, Mumbai – Deshmukh Marg, Mumbai – 400 012, Maharashtra 400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaah0613D Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Ms. Priyanka Jain, ARFor Respondent: Shri Hemanshu Joshi,(Sr. DR)
Section 194A(3)(v)Section 201Section 201(1)Section 250Section 271CSection 5

…like the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, 'nominal members' are 'members' as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions' Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I (1997) 11 SCC 287 referred to section 80P of the IT Act and then held: "8. The expression "members" is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression "members" in Section 80- P(2)(a)(i) must, therefore, be construed in the context of the provision…

The Pavaratty Service Co Operative Bank Ltd No 3918, Pavaratty vs. Income Tax Officer, Guruvayur, Thrissur

In the result, appeal filed by the assessee stands allowed

ITA 480/COCH/2025[2018-2019]Status: DisposedITAT Cochin07 Aug 2025AY 2018-2019

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K, Jm

For Appellant: Shri Ramdas M, CAFor Respondent: Smt. Leena Lal, Sr. DR
Section 250Section 80PSection 80P(2)(a)Section 80P(4)

…46. It must also be mentioned here that unlike the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, 'nominal members' are 'members' as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions' Federation Ltd. v. CIT [1997] 11 SCC 287 referred to section 80P of the IT Act and then held: "8. The expression "members" is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression "members" in Section 80-P(2)(a)(i) must, therefore, be construed in the context of the provisions…

The Pavaratty Service Co Operative Bank Ltd No 3918, Pavaratty vs. Income Tax Officer, Guruvayur, Thrissur

In the result, appeal filed by the assessee stands allowed

ITA 479/COCH/2025[2017-2018]Status: DisposedITAT Cochin07 Aug 2025AY 2017-2018

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K, Jm

For Appellant: Shri Ramdas M, CAFor Respondent: Smt. Leena Lal, Sr. DR
Section 250Section 80PSection 80P(2)(a)Section 80P(4)

…46. It must also be mentioned here that unlike the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, 'nominal members' are 'members' as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions' Federation Ltd. v. CIT [1997] 11 SCC 287 referred to section 80P of the IT Act and then held: "8. The expression "members" is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression "members" in Section 80-P(2)(a)(i) must, therefore, be construed in the context of the provisions…

The Pavaratty Service Co Operative Bank Ltd No 3918, Pavaratty vs. Income Tax Officer, Guruvayur

In the result, appeal filed by the assessee stands allowed

ITA 478/COCH/2025[2016-2017]Status: DisposedITAT Cochin07 Aug 2025AY 2016-2017

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K, Jm

For Appellant: Shri Ramdas M, CAFor Respondent: Smt. Leena Lal, Sr. DR
Section 250Section 80PSection 80P(2)(a)Section 80P(4)

…46. It must also be mentioned here that unlike the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, 'nominal members' are 'members' as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions' Federation Ltd. v. CIT [1997] 11 SCC 287 referred to section 80P of the IT Act and then held: "8. The expression "members" is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression "members" in Section 80-P(2)(a)(i) must, therefore, be construed in the context of the provisions…

The Pavaratty Service Co Operative Bank Ltd No 3918, Pavaratty vs. Income Tax Officer, Guruvayur

In the result, appeal filed by the assessee stands allowed

ITA 448/COCH/2025[2020-2021]Status: DisposedITAT Cochin07 Aug 2025AY 2020-2021

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K, Jm

For Appellant: Shri Ramdas M, CAFor Respondent: Smt. Leena Lal, Sr. DR
Section 250Section 80PSection 80P(2)(a)Section 80P(4)

…46. It must also be mentioned here that unlike the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, 'nominal members' are 'members' as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions' Federation Ltd. v. CIT [1997] 11 SCC 287 referred to section 80P of the IT Act and then held: "8. The expression "members" is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression "members" in Section 80-P(2)(a)(i) must, therefore, be construed in the context of the provisions…

Bibhisanpur Samabay Krishi Unnayan Samity Ltd., Kolkata vs. I.T.O., Ward - 27(4), Haldia/ Wbg-W-176(3), Haldia

ITA 1021/KOL/2024[2020-2021]Status: DisposedITAT Kolkata04 Aug 2025AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 56Section 80PSection 80P(2)(a)

…46. It must also be mentioned here that unlike the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, 'nominal members' are 'members' as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions' Federation Ltd. v. CIT [1997] 11 SCC 287 referred to section 80P of the IT Act and then held: "8. The expression "members" is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression "members" in Section 80- P(2)(a)(i) must, therefore, be construed in the context of the provision…

K26 Vadakkupuduppalayam Paccs, Erode vs. ITO, Ward-2(4), Erode

In the result, the appeal of the assessee is allowed

ITA 595/CHNY/2025[2013-14]Status: DisposedITAT Chennai24 Jun 2025AY 2013-14

Bench: Shri George George Kand Shri S.R. Raghunatha

For Appellant: Ms. G. Vardini Karthik, AdvocateFor Respondent: Shri Kumar Chandran, JCIT
Section 143(3)Section 2(16)Section 250Section 80(2)(a)Section 80PSection 80P(2)(a)

…like the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, 'nominal members' are 'members' as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions' Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-l (1997) 11 SCC 287 referred to section 80P of the IT Act and then held: ITA Nos.594 & 595/CHNY/2025 "8. The expression "members" is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression "members" in Section 80-P(2) (a) (i) must, therefore, be construed in…

K26 Vadakkupuduppalayam Paccs, Erode vs. ITO, Ward-2(4), Erode

In the result, the appeal of the assessee is allowed

ITA 594/CHNY/2025[2012-13]Status: DisposedITAT Chennai24 Jun 2025AY 2012-13

Bench: Shri George George Kand Shri S.R. Raghunatha

For Appellant: Ms. G. Vardini Karthik, AdvocateFor Respondent: Shri Kumar Chandran, JCIT
Section 143(3)Section 2(16)Section 250Section 80(2)(a)Section 80PSection 80P(2)(a)

…like the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, 'nominal members' are 'members' as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions' Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-l (1997) 11 SCC 287 referred to section 80P of the IT Act and then held: ITA Nos.594 & 595/CHNY/2025 "8. The expression "members" is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression "members" in Section 80-P(2) (a) (i) must, therefore, be construed in…

K864 Murali Chennampatti Primary Agriculture Co-Op Credit Society, Erode vs. Income Tax Officer, Ward 2(1), Erode

In the result, the appeal filed by the assessee is allowed

ITA 681/CHNY/2025[2012-13]Status: DisposedITAT Chennai03 Jun 2025AY 2012-13

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 681/Chny/2025 िनधा"रण वष"/Assessment Year:2012-13 K864 Murali Chennampatti Primary The Income Tax Officer, Agricultural Co-Op Credit Society, Vs. Ward 2(1), Murali, Murali Post, Erode. Anthiyur Taluk, Erode District – 638 504. Pan: Aabak 3671M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. A. Vijayalakshmi, Ca (Through Virtual Mode) ""यथ" क" ओर से/Respondent By : Ms. Pryati Sharma, Jcit सुनवाई क" तारीख/Date Of Hearing : 03.06.2025 घोषणा क" तारीख/Date Of Pronouncement : 03.06.2025

For Appellant: Ms. A. Vijayalakshmi, CAFor Respondent: Ms. Pryati Sharma, JCIT
Section 139Section 143(3)Section 148Section 2(16)Section 250Section 271(1)(c)Section 80A(5)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…like the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, 'nominal members' are 'members' as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions' Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-l (1997) 11 SCC 287 referred to section 80P of the IT Act and then held: "8. The expression "members" is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression "members" in Section 80- P(2) (a) (i) must, therefore, be construed in the context of the 65 prov…

Vijay Sahakari Pat Sanstha Limited, Ichalkaranji vs. ITO Ward-2, Ichalkaranji

In the result, the appeal of the assessee is allowed

ITA 90/PUN/2025[2017-18]Status: DisposedITAT Pune30 May 2025AY 2017-18

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Smt. Deepa KhareFor Respondent: Shri Akhilesh Srivastava
Section 143(1)Section 143(2)Section 56Section 80PSection 80P(2)(a)

…ducted. 46. It must also be mentioned here that unlike the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, 'nominal members' are 'members as defined under the Kerala Act. This Court in UP Cooperative Cane Unions' Federation Lid CIT (1997) 11 SCC 287 referred to section 80P of the IT Act and then held "8. The expression "members" is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression "members" in Section 80- P(2)(a)(i) must, therefore, be construed in the context of the provisions…

Moorthedarara Seva Sahakari Sangha Niyamitha, Dakshina Kannada vs. Income Tax Officer, Ward-1, Puttur

In the result, we set aside the findings of the Ld

ITA 2278/BANG/2024[2018-19]Status: DisposedITAT Bangalore30 Apr 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Srikrishna Kantila, CA
Section 143(2)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…like the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, ‘nominal members’ are ‘members’ as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions’ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I (1997) 11 SCC 287 referred to section 80P of the IT Act and then held: “8. The expression “members” is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression “members” in Section 80- Page 5 of 6 ITA Nos. 2275 to 2278/Bang/2024 P(2)(a)(i) must, therefore…

Moorthedarara Seva Sahakari Sangha Niyamitha, Dakshina Kannada vs. Income Tax Officer, Ward-1, Puttur

In the result, we set aside the findings of the Ld

ITA 2277/BANG/2024[2017-18]Status: DisposedITAT Bangalore30 Apr 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Srikrishna Kantila, CA
Section 143(2)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…like the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, ‘nominal members’ are ‘members’ as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions’ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I (1997) 11 SCC 287 referred to section 80P of the IT Act and then held: “8. The expression “members” is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression “members” in Section 80- Page 5 of 6 ITA Nos. 2275 to 2278/Bang/2024 P(2)(a)(i) must, therefore…

Moorthedarara Seva Sahakari Sangha Niyamitha, Dakshina Kannada vs. Income Tax Officer, Ward-1, Puttur

In the result, we set aside the findings of the Ld

ITA 2276/BANG/2024[2016-17]Status: DisposedITAT Bangalore30 Apr 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Srikrishna Kantila, CA
Section 143(2)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…like the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, ‘nominal members’ are ‘members’ as defined under the Kerala Act. This Court in U.P. Cooperative Cane Unions’ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I (1997) 11 SCC 287 referred to section 80P of the IT Act and then held: “8. The expression “members” is not defined in the Act. Since a cooperative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression “members” in Section 80- Page 5 of 6 ITA Nos. 2275 to 2278/Bang/2024 P(2)(a)(i) must, therefore…

U.P. Cooperative Cane Unions’ Federation Ltd., Lucknow v. Commissioner of Income Tax, Lucknow-I (11 SCC 287) — Cited in 120 Judgments | BharatTax