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 366,314 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

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 2275/BANG/2024[2015-16]Status: DisposedITAT Bangalore30 Apr 2025AY 2015-16

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…

Parijat Co Op Credit Society Ltd, Navi Mumbai vs. Income Tax Office 28 2 1, Vashi Navi Mumbai

ITA 6393/MUM/2024[2018-19]Status: DisposedITAT Mumbai29 Apr 2025AY 2018-19

Bench: Smt. Beena Pillai & Shri Girish Agrawal

For Appellant: Shri Sushant Alme, CAFor Respondent: Shri Soumendu Kumar Dash, Sr. DR
Section 143(3)Section 40A(2)(b)Section 56Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 6392 and 6393/MUM/2024 Assessment Years: 2017-18 and 2018-19 Parijat Cooperative Credit Income Tax Officer, Society Ltd., Ward - 28 (2)(1) Plot No.18, Parijat Bhavan, Sector 10A, Nerul, Vs. Navi Mumbai – 400 706 (PAN : AAAAP2429D) (Appellant) (Respondent) Present for: Assessee : Shri Sushant Alme, CA Revenue : Shri Soumendu Kumar Dash, Sr. DR Date of Hearing : 12.03.2025 Date of Pronouncement : 29.04.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: Thes…

Gopmahal Samabay Krishi Unnayan Samity Ltd., Paschim Medinipur vs. ACIT, Cir. 38, Midnapur

ITA 77/KOL/2024[2017-18]Status: DisposedITAT Kolkata18 Mar 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 40A(7)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…at unlike the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, nominal members are members as defined under the Kerala Act. This Court is 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 provisions of…

Gopmahal Samabay Krishi Unnayan Samity Ltd., Medinipur vs. ACIT, Cir. 38, Midnapore

ITA 76/KOL/2024[2015-16]Status: DisposedITAT Kolkata18 Mar 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 40A(7)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…at unlike the Andhra Act that Citizen Cooperative Society Ltd. (supra) considered, nominal members are members as defined under the Kerala Act. This Court is 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 provisions of…

Peruvemba Sahakarana Urban Credit Society, Pruvemba vs. Income Tax Officer Ward-2, Palakkad

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

ITA 366/COCH/2024[2016-17]Status: DisposedITAT Cochin18 Nov 2024AY 2016-17

Bench: Shri Inturi Rama Raoperuvemba Sahakarana Urban The Income Tax Officer-2 Credit Society Aayakar Bhavan Peruvemba P.O. Vs. English Church Road Palakkad 678531 Palakkad 678014 [Pan: Aaeap1940M] (Appellant) (Respondent)

For Appellant: ------- Nome -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 80PSection 80P(2)(a)

…no more res integra as it is settled by the Hon'ble Supreme Court in the case of Mavilayi Service Co-operative Bank Ltd. v. CIT [2021] 431 ITR 1 (SC) after making a reference to its earlier judgement in the case of UP Cooperative Cane Unions’ Federation Ltd. 11 SCC 287 wherein it is held that the expression “member” includes nominal members under the Kerala Cooperative Societies Act and therefore it was held that denial of exemption u/s. 80P(2)(a)(i) of the Act is unjustified solely on the ground that the assessee society also provides loans to the nominal members. In the light of the decision by the Hon'ble Ape…

M/S the Kalanad Service Co-Operative Bank Ltd., Kasaragod vs. ITO Ward 1 & Tps, Kasaragod

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

ITA 681/COCH/2022[2017-2018]Status: DisposedITAT Cochin30 Oct 2024AY 2017-2018

Bench: Shri Inturi Rama Rao

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 80PSection 80P(2)(a)

…no more res integra as it is settled by the Hon'ble Supreme Court in the case of Mavilayi Service Co-operative Bank Ltd. v. CIT [2021] 431 ITR 1 (SC) after making a reference to its earlier judgement in the case of UP Cooperative Cane Unions’ Federation Ltd. 11 SCC 287 wherein it is held that the expression “member” includes nominal members under the Kerala Cooperative Societies Act and therefore it was held that denial of exemption u/s. 80P(2)(a)(i) of the Act is unjustified solely on the ground that the assessee society also provides loans to the nominal members. In the light of the decision by the Hon'ble Ape…

M/S the Kalanad Service Co-Operative Bank Ltd., Kasaragod vs. ITO Ward 1 & Tps, Kasaragod

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

ITA 680/COCH/2022[2016-2017]Status: DisposedITAT Cochin30 Oct 2024AY 2016-2017

Bench: Shri Inturi Rama Rao

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 80PSection 80P(2)(a)

…no more res integra as it is settled by the Hon'ble Supreme Court in the case of Mavilayi Service Co-operative Bank Ltd. v. CIT [2021] 431 ITR 1 (SC) after making a reference to its earlier judgement in the case of UP Cooperative Cane Unions’ Federation Ltd. 11 SCC 287 wherein it is held that the expression “member” includes nominal members under the Kerala Cooperative Societies Act and therefore it was held that denial of exemption u/s. 80P(2)(a)(i) of the Act is unjustified solely on the ground that the assessee society also provides loans to the nominal members. In the light of the decision by the Hon'ble Ape…

M/S the Kadakam Service Co-Operative Bank Ltd., Kasaragod vs. ITO Ward 1 & Tps, Kasaragod

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

ITA 679/COCH/2022[2014-2015]Status: DisposedITAT Cochin30 Oct 2024AY 2014-2015

Bench: Shri Inturi Rama Raokadakam Service Co-Op. The Income Tax Officer Bank Ltd. Ward -1, Kasargod P.O. Kadagam, Mulleria Vs. Kasargod 671453 [Pan: Aabat7767K] (Appellant) (Respondent)

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 80PSection 80P(2)(a)

…on'ble Supreme Court in the case of Mavilayi Service Co-operative Bank Ltd. v. CIT [2021] 431 ITR 1 (SC), 3 Kadakam Service Co-op. Bank Ltd. wherein after making a reference to its earlier judgement in the case of UP Cooperative Cane Unions’ Federation Ltd. 11 SCC 287 held that the expression “member” includes nominal members under the Kerala Cooperative Societies Act and therefore it was held that denial of exemption u/s. 80P(2)(a)(i) of the Act is unjustified solely on the ground that the assessee society also provides loans to the nominal members. In the light of this the AO is directed to allow the deductio…

Shri Shivaji Maharaj Credit Co-Op Society Ltd, Bijapur vs. Income Tax Officer, Ward-1 and Tps, Vijaypur

ITA 976/BANG/2024[2015-16]Status: DisposedITAT Bangalore22 Aug 2024AY 2015-16
Section 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 provision…

Shri Shivaji Maharaj Credit Co-Op Society, Bijapur vs. Income Tax Officer Ward-1 and Tps, Vijapur

ITA 939/BANG/2024[2017-18]Status: DisposedITAT Bangalore22 Aug 2024AY 2017-18
Section 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 provision…

Siddapura Taluka Agricultural Produces Co-Op Marketing Society Limited, Siddapur vs. Income Tax Officer, Ward-1, Sirsi

In the result, appeal of the assessee is allowed

ITA 1002/BANG/2024[2018-19]Status: DisposedITAT Bangalore04 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: Sri M. Monish Sowkar, A.RFor Respondent: Sri Subramanian S., D.R
Section 143Section 143(1)Section 143(3)Section 2Section 250Section 270ASection 270A(2)(a)Section 274Section 80P(2)(a)

…ITA No.1002/Bang/2024 Siddapura Taluka Agricultural Produces Co-op. Marketing Society Ltd., Siddapur IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2018-19 Siddapura Taluka Agricultural Produces Co-op. Marketing Society Ltd. No.1, Market Yard ITO Siddapur 581 355 Vs. Ward-1 Karnataka Sirsi PAN NO : AADAS8652G APPELLANT RESPONDENT Appellant by : Sri M. Monish Sowkar, A.R. Respondent by : Sri Subramanian S., D.R. Date of Hearing : 04.07.2024 Date of Pronouncement : 04.07.2024 O R D E R PER CHAND…

Sunrise Souharda Pattina Sahakari Niyamitha, Tumakuru vs. Income Tax Officer, Ward-1, Tumkur

ITA 734/BANG/2024[2018-19]Status: DisposedITAT Bangalore28 Jun 2024AY 2018-19

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2020-21

For Appellant: Shri Ravishankar, Advocate
Section 143(2)Section 143(3)Section 234Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 8o

…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…

ITO-28.3.1, Mumbai vs. Vaibhav Co Op Credit Society, Ghansoli

ITA 46/MUM/2024[2014-15]Status: DisposedITAT Mumbai28 May 2024AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri Girish Agrawalassessment Year: 2014-15 Assessment Year: 2018-19 & Assessment Year: 2021-22

For Appellant: Shri Malay J. GosraniFor Respondent: Ms. Rajeshwari Menon, Sr. DR
Section 143Section 143(1)Section 143(3)Section 154Section 36(1)(via)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 Assessment Year: 2018-19 & Assessment Year: 2021-22 Income Tax Officer – 28.3.1, Vaibhav Co-op Credit Mumbai Society, Vs. At Post Ghansoli, Thane Belapur Road, Thane – 400701 (PAN : AAAAV3417F) (Appellant) (Respondent) Present for: Assessee : Shri Malay J. Gosrani Revenue : Ms. Rajeshwari Menon, Sr. DR Date of Hearing : 16.05.2024 Date of Pronouncement : 28.05.2024 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: The appeal filed by the Reven…

ITO-28.3.1, Mumbai vs. Vaibhav Co Op Credit Society, Ghansoli

ITA 44/MUM/2024[2018]Status: DisposedITAT Mumbai28 May 2024

Bench: Shri Pavan Kumar Gadale & Shri Girish Agrawalassessment Year: 2014-15 Assessment Year: 2018-19 & Assessment Year: 2021-22

For Appellant: Shri Malay J. GosraniFor Respondent: Ms. Rajeshwari Menon, Sr. DR
Section 143Section 143(1)Section 143(3)Section 154Section 36(1)(via)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 Assessment Year: 2018-19 & Assessment Year: 2021-22 Income Tax Officer – 28.3.1, Vaibhav Co-op Credit Mumbai Society, Vs. At Post Ghansoli, Thane Belapur Road, Thane – 400701 (PAN : AAAAV3417F) (Appellant) (Respondent) Present for: Assessee : Shri Malay J. Gosrani Revenue : Ms. Rajeshwari Menon, Sr. DR Date of Hearing : 16.05.2024 Date of Pronouncement : 28.05.2024 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: The appeal filed by the Reven…

ITO-28.3.1, Mumbai vs. Vaibhav Co Op Credit Society, Ghansoli

ITA 298/MUM/2024[2021-22]Status: DisposedITAT Mumbai28 May 2024AY 2021-22

Bench: Shri Pavan Kumar Gadale & Shri Girish Agrawalassessment Year: 2014-15 Assessment Year: 2018-19 & Assessment Year: 2021-22

For Appellant: Shri Malay J. GosraniFor Respondent: Ms. Rajeshwari Menon, Sr. DR
Section 143Section 143(1)Section 143(3)Section 154Section 36(1)(via)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 Assessment Year: 2018-19 & Assessment Year: 2021-22 Income Tax Officer – 28.3.1, Vaibhav Co-op Credit Mumbai Society, Vs. At Post Ghansoli, Thane Belapur Road, Thane – 400701 (PAN : AAAAV3417F) (Appellant) (Respondent) Present for: Assessee : Shri Malay J. Gosrani Revenue : Ms. Rajeshwari Menon, Sr. DR Date of Hearing : 16.05.2024 Date of Pronouncement : 28.05.2024 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: The appeal filed by the Reven…

Sullia Taluk Women'S Multi Purpose Co-Operative Society Limited, Sullia vs. Income Tax Officer, Ward-1, Puttur

ITA 322/BANG/2024[2017-18]Status: DisposedITAT Bangalore29 Apr 2024AY 2017-18

Bench: Smt. Beena Pillai & Shri Waseem Ahmedassessment Year : 2017-18

For Appellant: Shri Abhijit Bapu, Advocate
Section 142(1)Section 143(1)Section 143(2)Section 250Section 56Section 57Section 80PSection 80P(1)Section 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 provision…

Chokkadi Vyavasaya Seva Sahakari Bank Niyamitha, Dakshina Kannada vs. Income Tax Officer, Ward-1, Puttur

ITA 254/BANG/2024[2020-21]Status: DisposedITAT Bangalore29 Apr 2024AY 2020-21

Bench: Smt. Beena Pillai & Shri Waseem Ahmed

For Appellant: Shri Sreehari Kutsa, AdvocateFor Respondent: Shri Muthu Shankar, Addl. CIT (DR)
Section 143(3)Section 144BSection 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 provision…

Chokkadi Vyavasaya Seva Sahakari Bank Niyamitha, Dakshina Kannada vs. Income Tax Officer, Ward-1, Puttur

ITA 253/BANG/2024[2017-18]Status: DisposedITAT Bangalore29 Apr 2024AY 2017-18

Bench: Smt. Beena Pillai & Shri Waseem Ahmed

For Appellant: Shri Sreehari Kutsa, AdvocateFor Respondent: Shri Muthu Shankar, Addl. CIT (DR)
Section 143(3)Section 144BSection 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 provision…

Janseva Co-Operative Credit Society Ltd, Mumbai vs. PCIT-17, Mumbai

ITA 1225/MUM/2023[2018-19]Status: DisposedITAT Mumbai21 Aug 2023AY 2018-19

Bench: Shri Amit Shukla & Shri Amarjit Singhjanseva Co-Operative Vs. Pcit-17 Credit Society Limited Room No. 120, 1 St Floor, 408, Maker Bhavan No. 3, Kautilya Bhavan, C-41 To 21, New Marine Lines, C-43, G Block, Bandra Mumbai – 400 020 Kurla Complex, Bandra (East) Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaaj7811P Appellant .. Respondent [ Appellant By : Tanzil Padvekar Respondent By : Ankush Kapoor Date Of Hearing 25.07.2023 Date Of Pronouncement 21.08.2023 आदेश / O R D E R Per Amarjit Singh (Am): This Appeal Filed By The Assesse Is Directed Against The Order Passed By The Ld. Pcit-17, Mumbai, Dated 30.03.2023 For A.Y. 2018-19. The Assesse Has Raised The Following Grounds Before Us: “1. On The Facts & In Law, The Ld. Principal Commissioner Of Income Tax, Mumbai-17 Erred In Passing The Impugned Order Under Section 263 Of The Act By Invoking Powers Under Section 263 Of The Act Without Jurisdiction. Hence, The Impugned Order Passed Under Section 263 Of The Act Is Bad In Law & Without Meeting Jurisdictional Requirement As Twin Mandatory Conditions Are Not Fulfilled For Invoking Power Under Section 263 Of The Act. 2. On The Facts & In Law, The Ld. Principal Commissioner Of Income Tax, Mumbai-17 Has Erred In Relying On The Decision Of The Hon'Ble Supreme Court In The Case Of Totgars Co-Operative Sale Society V/S. Income Tax

For Appellant: Tanzil PadvekarFor Respondent: Ankush Kapoor
Section 263Section 80P(2)(a)Section 8o

…nlike 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 provisions…

ITO, Ward - 2(1), Mangaluru vs. M/S S. K & Udupi District Co-Operative Fish Marketing Federation Limited, Mangaluru

ITA 43/PAN/2022[2018-19]Status: DisposedITAT Panaji12 Jul 2023AY 2018-19

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing) आयकर अपऩल सं. / Ita No.38 To 43/Pan/2022 निर्धारण वषा / Assessment Year : 2012-13 To 2014-15 & 2016-17 To 2018-19

For Appellant: NoneFor Respondent: Shri N. Shrikanth
Section 144Section 147Section 148Section 250Section 80PSection 80P(2)Section 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-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 provisi…