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

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

ITA 42/PAN/2022[2017-18]Status: DisposedITAT Panaji12 Jul 2023AY 2017-18

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…

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

ITA 41/PAN/2022[2016-17]Status: DisposedITAT Panaji12 Jul 2023AY 2016-17

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…

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

ITA 40/PAN/2022[2014-15]Status: DisposedITAT Panaji12 Jul 2023AY 2014-15

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…

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

ITA 39/PAN/2022[2013-14]Status: DisposedITAT Panaji12 Jul 2023AY 2013-14

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…

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

ITA 38/PAN/2022[2012-13]Status: DisposedITAT Panaji12 Jul 2023AY 2012-13

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…

M/S Edavanakkad Service Co-Op Bank Ltd No 1, Ernakulam vs. The ITO Ward 2(5) Non Corporate, Kochi

ITA 1017/COCH/2022[2015-16]Status: DisposedITAT Cochin14 Jun 2023AY 2015-16

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

For Appellant: Ms. Anjana A, (Adv)For Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 143(3)Section 40Section 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 in U.P. Court 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…

M/S Edavanakkad Service Co-Op Bank Ltd No 1, Ernakulam vs. The ITO Ward 2(5) Non Corporate, Kochi

ITA 1016/COCH/2022[2014-15]Status: DisposedITAT Cochin14 Jun 2023AY 2014-15

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

For Appellant: Ms. Anjana A, (Adv)For Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 143(3)Section 40Section 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 in U.P. Court 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…

M/S Edavanakkad Service Co-Op Bank Ltd No 1, Ernakulam vs. The ITO Ward 2(5) Non Corporate, Kochi

ITA 1015/COCH/2022[2013-14]Status: DisposedITAT Cochin14 Jun 2023AY 2013-14

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

For Appellant: Ms. Anjana A, (Adv)For Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 143(3)Section 40Section 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 in U.P. Court 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…

Ochanthuruth Service Co-Op Bank Ltd, Cochin vs. ITO, Non Corporate Ward 2(5), Kochi

ITA 91/COCH/2023[2012-13]Status: DisposedITAT Cochin06 Jun 2023AY 2012-13

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

For Appellant: NoneFor Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 143(3)Section 7Section 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 in U.P. Court 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…

Janseva Co-Operative Credit Society Ltd., Mumbai vs. Income Tax Officer, Ward-17(2)(1), Mumbai

ITA 174/MUM/2023[2016-17]Status: DisposedITAT Mumbai30 Mar 2023AY 2016-17
For Appellant: Shri Tanzil R. PadvekarFor Respondent: Shri C.T. Mathews
Section 143(2)Section 250Section 80P

…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…

Sampkhand Group Seva Sahakari Sangh Limited, Samphkand vs. Principal Commissioner of Income Tax, Hubli

ITA 366/BANG/2022[2017-18]Status: DisposedITAT Bangalore23 Aug 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2017-18 M/S. Sampkhand Group Seva Sahakari Sangh Ltd., The Principal No. 104, Sahakari Commissioner Of Sangh, Kumta Road, Income Tax, Janmane, Hubli. Vs. Samphkand – 581 315. Pan: Aanas3902K Appellant Respondent : Shri S.V. Ravishankar, Assessee By Advocate : Shri Sumer Singh Meena, Cit Revenue By Dr-1 Date Of Hearing : 11-08-2022 Date Of Pronouncement : 23-08-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Order Dated 29/03/2022 U/S. 263 Passed By The Ld.Pr.Cit, Hubli Relating To Assessment Year 2017-18 On Following Grounds Of Appeal: “1. The Order Of The Learned Principal Commissioner Of Income-Tax Hubli, Passed Under Section 263 Of The Act In So Far As It Is Against The Appellant Is Opposed To Law, Weight Of Evidence, Natural Justice, Probabilities, Facts & Circumstances Of The Appellant'S Case.

For Respondent: Shri S.V. Ravishankar
Section 143(3)Section 263Section 801Section 80PSection 80P(2)(a)Section 8o

…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 Page 21 of 25 construed in the context of…

Panchaganga Raithara Seva Sahakara Sangha Limited, Udupi vs. Income Tax Officer, Ward-2, Udupi

ITA 589/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Aug 2022AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu & S.P. No. 35/Bang/2022 (In Ita No. 589/Bang/2022) Assessment Year : 2017-18 M/S. Panchaganga Raithara Seva Sahakara The Income Tax Sangha Ltd., Officer, Hemmady, Ward 2, Kundapura Taluk Udupi. Udupi Dist. – 576 230. Vs. Pan: Aaaap0513A Appellant Respondent

For Respondent: Shri Mahesh R Uppin
Section 143(3)Section 18(1)Section 250Section 28Section 40A(7)Section 43(2)Section 56Section 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-P(2)(a)(i) must, therefore, be construed in the context of the provisions…

Karnataka Journalists' Cooperative Society Limited, Bangalore vs. The Income Tax Officer, Ward-1(2)(5), Bangalore

ITA 531/BANG/2022[2017-18]Status: DisposedITAT Bangalore02 Aug 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai & S.P. No. 32/Bang/2022 (In Ita No. 531/Bang/2022) Assessment Year : 2017-18 M/S. Karnataka Journalists’ Cooperative Society Ltd., The Income Tax Suvarna Bhavana, Officer, 2Nd Floor, Ward 1 (2)(5), No. 11/4, Queen’S Road, Bangalore. Vs. Bangalore – 560 052. Pan: Aaaak3609A Appellant Respondent

For Appellant: Shri Ravi Shankar, Advocate
Section 250Section 80Section 80P

…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 provisions…

K274 Uthukuli Primary Agricultural Cooperative Credit Society Ltd, Tirupur vs. ITO, Ward 1(3), Tirupur

In the result, the appeal of the Assessee in I

ITA 586/CHNY/2021[2017-18]Status: DisposedITAT Chennai20 Jul 2022AY 2017-18

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A No.:586/Chny/2021 िनधा"रण वष"/ Assessment Year 2017 – 2018

For Appellant: Ms. Vardini Karthick, AdvocateFor Respondent: Mr. P. Sajit Kumar, JCIT
Section 142(1)Section 143(3)Section 80P

…Citizen Co-operative Society Limited (supra) considered, ‘nominal members’ are ‘members’ as defined under the Kerala Act. This Court in U.P. Co- operative Cane Unions’ Federation Limited vs. :: 6 :: I.T.A No.:586/CHNY/2021 Commissioner of Income Tax [1997] 11 SCC 287 referred to section 80P of the Income Tax Act and then held: “8. The expression “members” is not defined in the Act. Since a co-operative society has to be established under the provisions of the law made by the State Legislature in that regard, the expression “members” in section 80P(2)(a)(i) must, therefore, be construed in the context of the p…

Vyapari Sahakari Bank Maryadit, Solapur vs. Assistant Commissioner of Income-Tax, Circle -2, Solapur

In the result, the appeal filed by the assessee in ITA

ITA 521/PUN/2020[2013-14]Status: DisposedITAT Pune18 Jul 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Pramod Shingte
Section 148Section 194ASection 40

…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 provisions…

Samarth Sahakari Bank Ltd, Solapur vs. Asst . Commissioner of Income Tax, Circle -2, Solapur

In the result, the appeal filed by the assessee in ITA

ITA 519/PUN/2020[2011-2012]Status: DisposedITAT Pune18 Jul 2022AY 2011-2012

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Pramod Shingte
Section 148Section 194ASection 40

…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 provisions…

Solapur Janata Sahakari Bank Ltd., Pune vs. Income-Tax Officer Ward - 2(4), Solapur

In the result, the appeal filed by the assessee in ITA

ITA 25/PUN/2021[2012-13]Status: DisposedITAT Pune18 Jul 2022AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Pramod Shingte
Section 148Section 194ASection 40

…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 provisions…

Solapur Janata Sahakari Bank Ltd, Pune vs. ACIT., Cir-2, Solapur

In the result, the appeal filed by the assessee in ITA

ITA 24/PUN/2021[2011-12]Status: DisposedITAT Pune18 Jul 2022AY 2011-12

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Pramod Shingte
Section 148Section 194ASection 40

…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 provisions…

Vyapari Sahakari Bank Maryadit, Solapur vs. Income-Tax Officer, Ward 2(4), Solapur

In the result, the appeal filed by the assessee in ITA

ITA 520/PUN/2020[2012-13]Status: DisposedITAT Pune18 Jul 2022AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Pramod Shingte
Section 148Section 194ASection 40

…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 provisions…

Samarth Sahakari Bank Ltd, Solapur vs. Asst . Commissioner of Income Tax, Circle - 2, Solapur

In the result, the appeal filed by the assessee in ITA

ITA 518/PUN/2020[2010-2011]Status: DisposedITAT Pune18 Jul 2022AY 2010-2011

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Pramod Shingte
Section 148Section 194ASection 40

…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 provisions…