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

Palsana Gram Sewa Sahkari Samiti Ltd., Palasana vs. PCIT-2, Jaipur

In the result, all these three appeals of the assessee are allowed

ITA 36/JPR/2021[2011-12]Status: DisposedITAT Jaipur02 Nov 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 35 To 37/Jp/2021 Assessment Years: 2010-11 To 2012-13 Palsana Gram Sewa Sahkari Samiti Cuke Pr.Cit-2, Vs. Limited, Jaipur. Village- Palsana Main Market, Palsana, Dist.- Sikar- 332402 (Raj) Pan No.: Aabap 8390 A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shrawan Kr. Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Pr.Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 04/08/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 02/11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Assessee Against The Separate Order Of The Ld. Pr.Cit-2, Jaipur All Dated 31/03/2021 Passed U/S 263 Of The Income Tax Act, 1961 (In Short, The Act) For The A.Y. 2010-11 To 2012-13. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Shri Shrawan Kr. Gupta (Adv)For Respondent: Shri B.K. Gupta (Pr.CIT-DR)
Section 143(2)Section 147Section 148Section 263Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 35 to 37/JP/2021 Assessment Years: 2010-11 to 2012-13 Palsana Gram Sewa Sahkari Samiti cuke Pr.CIT-2, Vs. Limited, Jaipur. Village- palsana Main Market, Palsana, Dist.- Sikar- 332402 (Raj) PAN No.: AABAP 8390 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shrawan Kr. Gupta (Adv) jktLo dh vksj ls@ Revenue by : Shri B.K.…

Palsana Gram Sewa Sahkari Samiti Ltd., Palsana vs. PCIT-2, Jaipur

In the result, all these three appeals of the assessee are allowed

ITA 35/JPR/2021[2010-11]Status: DisposedITAT Jaipur02 Nov 2021AY 2010-11

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 35 To 37/Jp/2021 Assessment Years: 2010-11 To 2012-13 Palsana Gram Sewa Sahkari Samiti Cuke Pr.Cit-2, Vs. Limited, Jaipur. Village- Palsana Main Market, Palsana, Dist.- Sikar- 332402 (Raj) Pan No.: Aabap 8390 A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shrawan Kr. Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Pr.Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 04/08/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 02/11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Assessee Against The Separate Order Of The Ld. Pr.Cit-2, Jaipur All Dated 31/03/2021 Passed U/S 263 Of The Income Tax Act, 1961 (In Short, The Act) For The A.Y. 2010-11 To 2012-13. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Shri Shrawan Kr. Gupta (Adv)For Respondent: Shri B.K. Gupta (Pr.CIT-DR)
Section 143(2)Section 147Section 148Section 263Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 35 to 37/JP/2021 Assessment Years: 2010-11 to 2012-13 Palsana Gram Sewa Sahkari Samiti cuke Pr.CIT-2, Vs. Limited, Jaipur. Village- palsana Main Market, Palsana, Dist.- Sikar- 332402 (Raj) PAN No.: AABAP 8390 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shrawan Kr. Gupta (Adv) jktLo dh vksj ls@ Revenue by : Shri B.K.…

Primary Agricultural Credit Co-Operative Society Limited, Chikkamagaluru vs. Principal Commissioner of Income Tax, Mysore

ITA 568/BANG/2020[2015-16]Status: DisposedITAT Bangalore14 Jul 2021AY 2015-16

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Shri Mahesh R.Uppin, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT-DR
Section 143(3)Section 263Section 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…

Ugane Primary Agricultural Credit Co-Operative Society Limited, Hassan vs. Principal Commissioner of Income Tax, Mysuru

ITA 569/BANG/2020[2015-16]Status: DisposedITAT Bangalore15 Apr 2021AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2015-16 M/S. Ugane Primary Agricultural Credit Co- 1. Principal Cit, Op. Society Ltd., Mysuru. Kyathanahalli, Hassan Taluk, Vs. Hassan Dist. – 573 216. 2. Income Tax Officer, Pan : Aalas 5670 A Ward-2, Hassan – 573 201. Appellant Respondent Assessee By : None Revenue By : Shri. Pradeep Kumar, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 15.04.2021 Date Of Pronouncement : 15.04.2021

For Appellant: NoneFor Respondent: Shri. Pradeep Kumar, CIT(DR)(ITAT), Bengaluru
Section 142(1)Section 143(2)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…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…

Shri. Gayatri Pattin Sahakari Sangh Niyamit, Bagalkot vs. Income-Tax Officer-Ward-1, Bagalkot

ITA 3331/BANG/2018[2016-17]Status: DisposedITAT Bangalore15 Apr 2021AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2016-17 M/S. Gayatri Pattin Sahakari Sangh Niayamit, Income-Tax Officer, Main Road, Post: Sulebhavi, Tq: Hungund, Ward-1, Dist: Bagalkot. Vs. Bengaluru. Pan : Aalas 5670 A Appellant Respondent Assessee By : Shri. Ishwar S. Yanni, Ca Revenue By : Shri. Priyadarshi Mishra, Addl. Cit Date Of Hearing : 15.04.2021 Date Of Pronouncement : 15.04.2021

For Appellant: Shri. Ishwar S. Yanni, CAFor Respondent: Shri. Priyadarshi Mishra, Addl. CIT
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-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 Page 6 of 7 "members" in Section 80-P(2)(a)(i) must, therefore, be construed in the context of th…

M/S.Kothamangalam Service Co-Op Bank Ltd, Kothamangalam vs. The ITO, Thodupuzha

ITA 192/COCH/2020[2011-12]Status: DisposedITAT Cochin05 Apr 2021AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George Mathan, Jm I.T.A. No.192/Coch/2020 Assessment Year : 2011-12 Vs. M/S. Kothamangalam Service The Income Tax Officer, Co-Operative Bank Ltd., Ward-1, Thodupuzha Kuthukuzhi P.O., Kothamangalam, Ernakulam-686 691. [Pan:Aabak 6798B] (Assessee-Appellant) (Revenue-Respondent) Assessee By Shri R.Lokanathan, Ca Revenue By Smt. Jamuna Devi, Sr. Dr Date Of Hearing 05.04.2021 Date Of 05.04.2021 Pronouncement

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

…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…

The ITO, WD-2, Palakkad vs. M/S.Polpully Service Co-Op Bank Ltd, Palakkad

ITA 550/COCH/2018[2014-15]Status: DisposedITAT Cochin05 Apr 2021AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George Mathan, Jm I.T.A. No. 550/Coch/2018 Assessment Year : 2014-15 Vs. The Income Tax Officer, The Polpully Service Co- Ward-2, Palakkad. Operative Bank Limited, Polpully, Palakkad-678 552. [Pan: Aaeat 3354K]

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

…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…

M/S.the Chombal Service Co-Op Bank Ltd, Vadakara vs. The ITO, Kozhikkode

ITA 387/COCH/2020[2017-18]Status: DisposedITAT Cochin09 Feb 2021AY 2017-18

Bench: S/Shri George Mathan, Jm & B.R. Baskaran, Am Assessment Year : 2017-18 Vs. The Chombal Service Co- The Income Tax Officer, Operative Bank Ltd., Ward-2(2), Kozhikode. 1478 H.O. Chombala, Chombala Post, Vadakara, Kozhikode-673 308 [Pan:Aaaat 6777E] (Assessee-Appellant) (Revenue-Respondent) I.T.A. No.386/Coch/2020 Assessment Year : 2017-18 The Nadakkuthazha Service Vs. The Income Tax Officer, Co-Operative Bank Ltd. No. Ward-2(2), Kozhikode D2668, Near Govt. Hospital, Vadakara, Kozhikode-673 101. [Pan: Aaaan 2328M] (Assessee-Appellant) (Revenue-Respondent) Assessee By Shri V.S. Narayanan, Ca Revenue By Smt. Jamuna Devi, Sr. Dr Date Of Hearing 09/02/2021 Date Of 09/02/2021 Pronouncement

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

…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…

M/S.the Nadakkuthazha Servic Co-Opbank Ltd, Vadakara vs. The ITO, Kozhikkode

ITA 386/COCH/2020[2017-18]Status: DisposedITAT Cochin09 Feb 2021AY 2017-18

Bench: S/Shri George Mathan, Jm & B.R. Baskaran, Am Assessment Year : 2017-18 Vs. The Chombal Service Co- The Income Tax Officer, Operative Bank Ltd., Ward-2(2), Kozhikode. 1478 H.O. Chombala, Chombala Post, Vadakara, Kozhikode-673 308 [Pan:Aaaat 6777E] (Assessee-Appellant) (Revenue-Respondent) I.T.A. No.386/Coch/2020 Assessment Year : 2017-18 The Nadakkuthazha Service Vs. The Income Tax Officer, Co-Operative Bank Ltd. No. Ward-2(2), Kozhikode D2668, Near Govt. Hospital, Vadakara, Kozhikode-673 101. [Pan: Aaaan 2328M] (Assessee-Appellant) (Revenue-Respondent) Assessee By Shri V.S. Narayanan, Ca Revenue By Smt. Jamuna Devi, Sr. Dr Date Of Hearing 09/02/2021 Date Of 09/02/2021 Pronouncement

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

…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…

M/S.Kadannamanna Service Co-Op Bank Ltd, Malappuram vs. The ITO, Tirur

ITA 379/COCH/2020[2017-18]Status: DisposedITAT Cochin09 Feb 2021AY 2017-18

Bench: S/Shri George Mathan, Jm & B.R. Baskaran, Am I.T.A. No. 373/Coch/2020 Assessment Year : 2017-18 Vs. The Kodur Service Co- The Income Tax Officer, Operative Bank, Kodur Post, Ward-4, Tirur Veliyad, Malappuram-676 504. [Pan:Aacat 5995Q]

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

…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 4 ITA Nos.373,377, 379 & 378/C/2020. . law made by the State Legislature in that regard, the expression “members” in Section 80-P(2)(a)(i) must, therefore, be con…

M/S.Pulamanthole Service Co-Op Bank Ltd, Malappuram vs. The ITO, Tirur

ITA 378/COCH/2020[2017-18]Status: DisposedITAT Cochin09 Feb 2021AY 2017-18

Bench: S/Shri George Mathan, Jm & B.R. Baskaran, Am I.T.A. No. 373/Coch/2020 Assessment Year : 2017-18 Vs. The Kodur Service Co- The Income Tax Officer, Operative Bank, Kodur Post, Ward-4, Tirur Veliyad, Malappuram-676 504. [Pan:Aacat 5995Q]

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

…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 4 ITA Nos.373,377, 379 & 378/C/2020. . law made by the State Legislature in that regard, the expression “members” in Section 80-P(2)(a)(i) must, therefore, be con…

Kadannamanna Service Co-Op Bank Ltd, Malappuram vs. The ITO, Tirur

ITA 377/COCH/2020[ 2016-17]Status: DisposedITAT Cochin09 Feb 2021

Bench: S/Shri George Mathan, Jm & B.R. Baskaran, Am I.T.A. No. 373/Coch/2020 Assessment Year : 2017-18 Vs. The Kodur Service Co- The Income Tax Officer, Operative Bank, Kodur Post, Ward-4, Tirur Veliyad, Malappuram-676 504. [Pan:Aacat 5995Q]

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

…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 4 ITA Nos.373,377, 379 & 378/C/2020. . law made by the State Legislature in that regard, the expression “members” in Section 80-P(2)(a)(i) must, therefore, be con…

The Kodur Service Co-Op Bank Ltd, Malappuram vs. The ITO, Tirur

ITA 373/COCH/2020[2016-17]Status: DisposedITAT Cochin09 Feb 2021AY 2016-17

Bench: S/Shri George Mathan, Jm & B.R. Baskaran, Am I.T.A. No. 373/Coch/2020 Assessment Year : 2017-18 Vs. The Kodur Service Co- The Income Tax Officer, Operative Bank, Kodur Post, Ward-4, Tirur Veliyad, Malappuram-676 504. [Pan:Aacat 5995Q]

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

…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 4 ITA Nos.373,377, 379 & 378/C/2020. . law made by the State Legislature in that regard, the expression “members” in Section 80-P(2)(a)(i) must, therefore, be con…

The Sreekrishnapuram Service Co-Op Bank Ltd, Palakkad vs. The ACIT, Palakkad

ITA 339/COCH/2020[2017-18]Status: DisposedITAT Cochin09 Feb 2021AY 2017-18

Bench: S/Shri George Mathan, Jm & B.R. Baskaran, Am I.T.A. Nos.323 To 326/Coch/2020 & S.P. Nos. 164 To 167/Coch/2020 Assessment Years : 2013-14 To 2015-16 & 2017-18 The Nagaripuram Service Co- Vs. The Income Tax Officer, Operative Bank Ltd., Ward-2, Palakkad Nagaripuram, Palakkad-678 642. [Pan:Aadat 4179R]

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

…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: SA Nos.164 to 167/C/2020 ITA Nos. 334 to 339/C/2020 & SA Nos.175 to 180/C/2020 . “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 Sec…

The Sreekrishnapuram Service Co-Op Bank Ltd, Palakkad vs. Theacit, Palakkad

ITA 338/COCH/2020[2016-17]Status: DisposedITAT Cochin09 Feb 2021AY 2016-17

Bench: S/Shri George Mathan, Jm & B.R. Baskaran, Am I.T.A. Nos.323 To 326/Coch/2020 & S.P. Nos. 164 To 167/Coch/2020 Assessment Years : 2013-14 To 2015-16 & 2017-18 The Nagaripuram Service Co- Vs. The Income Tax Officer, Operative Bank Ltd., Ward-2, Palakkad Nagaripuram, Palakkad-678 642. [Pan:Aadat 4179R]

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

…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: SA Nos.164 to 167/C/2020 ITA Nos. 334 to 339/C/2020 & SA Nos.175 to 180/C/2020 . “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 Sec…

Sreekrishnapuram Service Co-Op Bank Ltd, Palakkad vs. The ACIT, Palakkad

ITA 337/COCH/2020[2015-16]Status: DisposedITAT Cochin09 Feb 2021AY 2015-16

Bench: S/Shri George Mathan, Jm & B.R. Baskaran, Am I.T.A. Nos.323 To 326/Coch/2020 & S.P. Nos. 164 To 167/Coch/2020 Assessment Years : 2013-14 To 2015-16 & 2017-18 The Nagaripuram Service Co- Vs. The Income Tax Officer, Operative Bank Ltd., Ward-2, Palakkad Nagaripuram, Palakkad-678 642. [Pan:Aadat 4179R]

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

…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: SA Nos.164 to 167/C/2020 ITA Nos. 334 to 339/C/2020 & SA Nos.175 to 180/C/2020 . “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 Sec…

M/S.Sreekrishnapuram Service Co-Op Bank Ltd, Palakkad vs. The ACIT, Palakkad

ITA 335/COCH/2020[2013-14]Status: DisposedITAT Cochin09 Feb 2021AY 2013-14

Bench: S/Shri George Mathan, Jm & B.R. Baskaran, Am I.T.A. Nos.323 To 326/Coch/2020 & S.P. Nos. 164 To 167/Coch/2020 Assessment Years : 2013-14 To 2015-16 & 2017-18 The Nagaripuram Service Co- Vs. The Income Tax Officer, Operative Bank Ltd., Ward-2, Palakkad Nagaripuram, Palakkad-678 642. [Pan:Aadat 4179R]

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

…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: SA Nos.164 to 167/C/2020 ITA Nos. 334 to 339/C/2020 & SA Nos.175 to 180/C/2020 . “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 Sec…

Sreekrishnapuram Service Co-Op Bank Ltd, Palakkad vs. The ACIT, Palakkad

ITA 334/COCH/2020[2012-13]Status: DisposedITAT Cochin09 Feb 2021AY 2012-13

Bench: S/Shri George Mathan, Jm & B.R. Baskaran, Am I.T.A. Nos.323 To 326/Coch/2020 & S.P. Nos. 164 To 167/Coch/2020 Assessment Years : 2013-14 To 2015-16 & 2017-18 The Nagaripuram Service Co- Vs. The Income Tax Officer, Operative Bank Ltd., Ward-2, Palakkad Nagaripuram, Palakkad-678 642. [Pan:Aadat 4179R]

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

…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: SA Nos.164 to 167/C/2020 ITA Nos. 334 to 339/C/2020 & SA Nos.175 to 180/C/2020 . “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 Sec…

The Nagaripuram Service Co-Op Bank Ltd, Palakkad vs. The ITO, Palakkad

ITA 325/COCH/2020[2015-16]Status: DisposedITAT Cochin09 Feb 2021AY 2015-16

Bench: S/Shri George Mathan, Jm & B.R. Baskaran, Am I.T.A. Nos.323 To 326/Coch/2020 & S.P. Nos. 164 To 167/Coch/2020 Assessment Years : 2013-14 To 2015-16 & 2017-18 The Nagaripuram Service Co- Vs. The Income Tax Officer, Operative Bank Ltd., Ward-2, Palakkad Nagaripuram, Palakkad-678 642. [Pan:Aadat 4179R]

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

…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: SA Nos.164 to 167/C/2020 ITA Nos. 334 to 339/C/2020 & SA Nos.175 to 180/C/2020 . “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 Sec…

M/S. the Nagaripuram Service Co-Op Bank Ltd, Palakkad vs. The ITO, Palakkad

ITA 324/COCH/2020[2014-15]Status: DisposedITAT Cochin09 Feb 2021AY 2014-15

Bench: S/Shri George Mathan, Jm & B.R. Baskaran, Am I.T.A. Nos.323 To 326/Coch/2020 & S.P. Nos. 164 To 167/Coch/2020 Assessment Years : 2013-14 To 2015-16 & 2017-18 The Nagaripuram Service Co- Vs. The Income Tax Officer, Operative Bank Ltd., Ward-2, Palakkad Nagaripuram, Palakkad-678 642. [Pan:Aadat 4179R]

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

…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: SA Nos.164 to 167/C/2020 ITA Nos. 334 to 339/C/2020 & SA Nos.175 to 180/C/2020 . “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 Sec…