SEWA SAHAKARI SAMITI SIRRI, ,BALOD vs. INCOME TAX OFFICER, WARD-1(3), BHILAI, BHILAI
In the result, the appeal of the assessee is allowed
ITA 109/RPR/2026[2016-17]Status: DisposedITAT Raipur27 Feb 2026AY 2016-17
Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.109/Rpr/2026 िनधा"रण वष" /Assessment Year: 2016-17 Sewa Sahkari Samiti Sirri, Village & Post:Sirri, Tehsil Gunderdehi, District Balod, Chhattsigarh, 491221 Pan: Aagas8961H .......अपीलाथ" / Appellant बनाम / V/S.
For Appellant: Mr. Vinit Kumar Jain, CAFor Respondent: None (Petition filed)
Section 80PSection 80P(2)Section 80P(2)(a)
High Court that the respondent/Assessee cannot be termed as Banks/Cooperative Banks and that being a credit society, they are entitled to exemption under Section 80(1)(2) of the Income Tax Act. Such finding of fact is not required to be interfered with by this Court in exercise of powers
