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“Section 2(6)”

Section References (mined)Section 2Section 2(6)11 judgments

AA520 VEERAMPALAYAM PACS LTD.,ERODE vs. ITO, WARD-2(1), ERODE

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

ITA 593/CHNY/2025[2020-21]Status: DisposedITAT Chennai24 Jul 2025AY 2020-21

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:593/Chny/2025 िनधा"रण वष" / Assessment Year: 2020-21 Aa520 Veerappampalayam Ito, Primary Agricultural Co-Operative Vs. Ward -2 (1), Society Ltd., Erode. 1, Aa520, Veerappampalayam, Veerappampalayam Bo, Attavanai Hanumanpalli, Erode – 638 101. [Pan:Aadaa-8893-M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Ms. G. Vardini Karthik, Advocate ""थ" की ओर से/Respondent By : Shri. Kumar Chandan, Jcit (Virtual)

For Appellant: Ms. G. Vardini Karthik, AdvocateFor Respondent: Shri. Kumar Chandan, JCIT (Virtual)
Section 119(2)(b)Section 139(1)Section 139(4)Section 2(6)Section 80PSection 80P(2)(a)Section 80P(2)(d)

three years. 6) The CIT(A) failed to see that the concept of members (A class and B Class) is as per under Section 2(6) of the Tamilnadu Cooperative Society Act 1983 and also as per Bye laws of Society and the Assessing Officer himself has recorded that

S EASWARAMOORTHYPALAYAM PACCS,NAMAKKAL vs. ITO, WARD-3,, NAMAKKAL

ITA 148/CHNY/2025[2017-18]Status: DisposedITAT Chennai25 Apr 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 148/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 S. Eswaramoorthypalayam The Income Tax Officer, Primary Agricultural Co-Op Vs. Ward-3, Credit Society, Namakkal – 637 001. Eswaramoorthypalayam Post, Mangalapuram Via Rasipuram Taluk, Namakkal Dist.–636202. [Pan: Aawfs-2337-J] (""यथ"/Respondent) (अपीलाथ"/Appellant)

For Appellant: Mr. T. Vasudevan, AdvocateFor Respondent: Ms. Anitha, Addl. CIT
Section 143(1)Section 143(3)Section 2(16)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

Rules framed thereunder and the By-laws and includes an associate member. The expression associate member is defined under Section 2(6) of the TNCS Act to mean a member, who possesses only such privileges and rights of a member and who is subject only to such liabilities

AA531 KESARIMANGALAM PRIMARY AGRL CO-OP CREDIT SOCIETY LIMITED,TIRUPUR vs. INCOME TAX OFFICER, WARD 2(1) ERODE, ERODE

ITA 2611/CHNY/2024[2016-17]Status: DisposedITAT Chennai05 Mar 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.2611/Chny/2024 िनधा&रण वष&/Assessment Year: 2016-17

For Appellant: Ms. A. Vijayalakshmi, CAFor Respondent: Ms. R. Anita, Addl.CIT
Section 80P(2)(a)Section 80P(2)(d)

Rules framed thereunder and the By-laws and includes an associate member. The expression 'associate member' is defined under Section 2(6) of the TNCS Act to mean a member, who possesses only such privileges and rights of a member and who is subject only to such liabilities

THE ERODE CITY MUNICIPAL CORPORATION EMP CO-OP T& C LIMITED,CHENNAI vs. ITO, WARD 1 (1), ERODE

In the result, the appeal in ITA No

ITA 510/CHNY/2024[2020-21]Status: DisposedITAT Chennai22 Jul 2024AY 2020-21

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.509 & 510/Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021)

For Appellant: Ms. G. Vardini Karthik, AdvocateFor Respondent: Shri ARV Srinivasan, IRS, Addl. CIT
Section 119(2)(b)Section 139(1)Section 139(4)Section 143(1)Section 143(2)Section 2(6)Section 80ASection 80PSection 80P(2)(a)

three years. 7) The CIT(A) failed to see that the concept of members (A class and B Class) is as per under Section 2(6) of the Tamilnadu Cooperative Society Act 1983 and as per Bye laws of Society 8) The Appellant's case is squarely covered ... three years. 7) The CIT(A) failed to see that the concept of members (A class and B Class) is as per under Section 2(6) of the Tamilnadu Cooperative Society Act 1983 and also as per Bye laws of Society and the Assessing Officer himself has recorded that

THE ERODE CITY MUNICIPAL CORPORATION EMP CO-OP T& C LIMITED,ERODE vs. ITO, WARD 1(1), ERODE

In the result, the appeal in ITA No

ITA 509/CHNY/2024[2018-19]Status: DisposedITAT Chennai22 Jul 2024AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.509 & 510/Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021)

For Appellant: Ms. G. Vardini Karthik, AdvocateFor Respondent: Shri ARV Srinivasan, IRS, Addl. CIT
Section 119(2)(b)Section 139(1)Section 139(4)Section 143(1)Section 143(2)Section 2(6)Section 80ASection 80PSection 80P(2)(a)

three years. 7) The CIT(A) failed to see that the concept of members (A class and B Class) is as per under Section 2(6) of the Tamilnadu Cooperative Society Act 1983 and as per Bye laws of Society 8) The Appellant's case is squarely covered ... three years. 7) The CIT(A) failed to see that the concept of members (A class and B Class) is as per under Section 2(6) of the Tamilnadu Cooperative Society Act 1983 and also as per Bye laws of Society and the Assessing Officer himself has recorded that

K 637 PASUR PRIMARY AGRICULTURAL CO-OP CREDIT SOCIETY,ERODE vs. ITO, NCW2(3), ERODE

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

ITA 697/CHNY/2024[2012-13]Status: DisposedITAT Chennai13 Jun 2024AY 2012-13

Bench: Shri Mahavir Singhand Shri S.R. Raghunatha

For Appellant: Shri P.M. Kathir, AdvocateFor Respondent: Shri N. Sanjay Gandhi, JCIT
Section 143(3)Section 2(16)Section 2(6)Section 80PSection 80P(2)(a)

Rules framed thereunder and the By-126 laws and includes an associate member. The expression ‘associate member’ is defined under Section 2(6) of the TNCS Act to mean a member, who possesses only such privileges and rights of a member and who is subject only to such liabilities

BAREFOOT COLLEGE INTERNATIONAL,KISHANGARH vs. CIT EXEMPTION, JAIPUR

In the result, the appeal filed by the assessee is allowed\nOrder pronounced in the open court on\n20/02/2024

ITA 596/JPR/2023[2024-2025]Status: DisposedITAT Jaipur20 Feb 2024AY 2024-2025
For Appellant: Shri Sanjeev Jain, CAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 11(1)(c)Section 12ASection 80GSection 80G(5)(iii)

purpose. The said law is to regulate supply of goods and services.\n11. Please refer to the Goods and Service Tax Act, 2017, Section 2(6) “Export of services\" to\nunderstand the meaning of supply of any services (Refer Paper Book No. 4, Page No.\n385

KANDLA TRUST PORT, SUPERNUATION SCHEAME,,GANDHIDHAM vs. THE INCOME TAX OFFICER, WARD-1,, GANDHIDHAM-KUTCH

In the result, impugned notice is quashed

ITA 204/RJT/2018[2010-11]Status: DisposedITAT Rajkot26 Jul 2023AY 2010-11

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Manish Shah, A.RFor Respondent: Shri Shramdeep Sinha, CIT DR
Section 10(25)(iii)Section 2(6)

failed to appreciate that in this year Rs 84,00,000/- was earned from approved fund as defined in section 2(6) and under section 10(25)(iii) all income received by such fund is exempt, and therefore, assessment order taxing the interest

KANDLA TRUST PORT, SUPERNUATION SCHEAME,,GANDHIDHAM vs. THE INCOME TAX OFFICER, WARD-1,, GANDHIDHAM-KUTCH

In the result, impugned notice is quashed

ITA 203/RJT/2018[2009-10]Status: DisposedITAT Rajkot26 Jul 2023AY 2009-10

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Manish Shah, A.RFor Respondent: Shri Shramdeep Sinha, CIT DR
Section 10(25)(iii)Section 2(6)

failed to appreciate that in this year Rs 84,00,000/- was earned from approved fund as defined in section 2(6) and under section 10(25)(iii) all income received by such fund is exempt, and therefore, assessment order taxing the interest

KANDLA TRUST PORT, SUPERNUATION SCHEAME,,GANDHIDHAM vs. THE INCOME TAX OFFICER, WARD-1,, GANDHIDHAM-KUTCH

In the result, impugned notice is quashed

ITA 202/RJT/2018[2008-09]Status: DisposedITAT Rajkot26 Jul 2023AY 2008-09

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Manish Shah, A.RFor Respondent: Shri Shramdeep Sinha, CIT DR
Section 10(25)(iii)Section 2(6)

failed to appreciate that in this year Rs 84,00,000/- was earned from approved fund as defined in section 2(6) and under section 10(25)(iii) all income received by such fund is exempt, and therefore, assessment order taxing the interest

KANDLA TRUST PORT, SUPERNUATION SCHEAME,,GANDHIDHAM vs. THE INCOME TAX OFFICER, WARD-1,, GANDHIDHAM-KUTCH

In the result, impugned notice is quashed

ITA 201/RJT/2018[2007-08]Status: DisposedITAT Rajkot26 Jul 2023AY 2007-08

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Manish Shah, A.RFor Respondent: Shri Shramdeep Sinha, CIT DR
Section 10(25)(iii)Section 2(6)

failed to appreciate that in this year Rs 84,00,000/- was earned from approved fund as defined in section 2(6) and under section 10(25)(iii) all income received by such fund is exempt, and therefore, assessment order taxing the interest