M/S. PRATHAMIKA KRUSHI PATTINA SAHAKARA NIYAMITA,HAGARIBOMMANAHALLI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, KALABURGI

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

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

condone the delay in filing this appeal and proceed to dispose of this appeal on merits. 2 M/s.Prathamika Krushi Pattina Sahakara Niyamita. 3. The grounds raised read as follows: “1. The impugned order u/s 263, dated 13.03.2019 is opposed to the facts of the case and the law, as it is passed in haste violating the principles of natural justice

INCOMETAX OFFICER, WARD-1(1), TIPTUR vs. SRIUDAYARAVI CREDIT CO-OP, TIPTUR

In the result, appeals of the Revenue are dismissed

Bench: Shri.Laxmi Prasad Sahu & Shri. Keshav Dubey

delay in filing the appeal is condoned. 6. Briefly stated, the facts of the case are that the assessee filed its return of income and claimed deduction under section 80P(2)(a)(i) of the Act. The case was selected for scrutiny and statutory notices were issued to the assessee. From the documents filed, it was noticed that the assessee

M/S. THE BHAVASARA KSHATRIYA CO-OPERATIVE SOCIETY LIMITED,MYSURU vs. INCOME TAX OFFICER, WARD-2(1), MYSURU

Bench: Shri Chandra Poojari & Ms. Madhumita Roym/S Bhavasara Kshatriya Co- Operative Society Ltd., 279, Benkinawab Street, Mandi Mohalla, Mysureu-570 001. Pan – Aadat 2458 F Appelant Assessee By : Shri V Srinivasan, Advocate Revenue By : Shri Ganesh R Gale, Standing Counsel For Dept. Date Of Hearing : 03.01.2024 Date Of Pronouncement: 03.01.2024

C' BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER M/s Bhavasara Kshatriya Co- operative Society Ltd., 279, Benkinawab Street, Mandi Mohalla, Mysureu-570 001. PAN – AADAT 2458 F APPELANT Assessee by : Shri V Srinivasan, Advocate Revenue by : Shri Ganesh R Gale, Standing Counsel for Dept. Date of hearing : 03.01.2024 Date of Pronouncement

INCOMETAX OFFICER, WARD-1, TIPTUR vs. SRI UDAYRAVI CREDIT CO-OP, TIPTUR

Bench: Shri.Laxmi Prasad Sahu & Shri. Keshav Dubey

delay in filing the appeal is condoned. 6. Briefly stated, the facts of the case are that the assessee filed its return of income and claimed deduction under section 80P(2)(a)(i) of the Act. The case was selected for scrutiny and statutory notices were issued to the assessee. From the documents filed, it was noticed that the assessee

INCOME-TAX OFFICER, WARD-7(2)(1), BENGALURU, BENGALURU vs. M/S. BANGALORE CREDIT CO-OPERATIVE SOCIETY LIMITED, BENGALURU

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

Section, the fact remains that the petitioner has substantiated that injustice is being done by not following the Division Bench decision of this Court. Therefore, in order to do substantial justice, this Court exercising the power under Articles 226 and 227 of the Constitution of India can condone the delay as held by the Division Bench of this Court

M/S. KACHUR CREDIT CO-OPERATIVE SOCIETY LTD ,KACHUR vs. INCOME-TAX OFFICER, WARD-2(2), MANGALORE

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

Bench: Shri George George Kassessment Year : 2017-18 M/S. Kachur Credit Co-Operative Society Ltd., Vs. Ito, 15-20-1227/6, Ward - 2(2), Lower Ground Floor, Mangalore. Essel Wilcon Below Radha Medicals, Bendorewell, Kankanady, Mangalore – 575 002. Pan : Aaatk 8754 H Appellant Respondent Assessee By : Shri. Kashinath Kalamath, Advocate Revenue By : Shri. Ganesh R Ghale, Advocate, Standing Counsel For Revenue. Date Of Hearing : 21.09.2023 Date Of Pronouncement : 26.09.2023

condone the delay and proceed to dispose off the appeal on merits. Page 2 of 6 3. The solitary issue that is raised is whether CIT(A) is justified in confirming the disallowance of claim under section 80P(2)(a)(i) / 80P(2)(d) of the Act with respect to interest income amounting to Rs.5,07,822/- earned on investments

JAMMANAHALLY PRATHAMIKA KRISHI PATTINA SAHAKARA SANGHA,BALLUPET vs. INCOME TAX OFFICER, WARD-2, HASSAN

In the result ITA No. 192/Bangalore/2025 filed by the assessee is allowed

Bench: Shri Prashant Maharishi

C 75, 2025 INSC 1104 has laid down certain principles for condonation of delay that 212. The law as it presently stands, post the decision of Postmaster General (supra), is unambiguous and clear. Condonation of delay is to remain an exception, not the rule. Governmental litigants, no less than private parties, must demonstrate bona fide, sufficient, and cogent cause

JAMMANAHALLY PRATHAMIKA KRISHI PATTINA SAHAKARA SANGHA,SAKLESHPUR vs. INCOME TAX OFFICER, WARD -2, HASSAN

In the result ITA No. 192/Bangalore/2025 filed by the assessee is allowed

Bench: Shri Prashant Maharishi

C 75, 2025 INSC 1104 has laid down certain principles for condonation of delay that 212. The law as it presently stands, post the decision of Postmaster General (supra), is unambiguous and clear. Condonation of delay is to remain an exception, not the rule. Governmental litigants, no less than private parties, must demonstrate bona fide, sufficient, and cogent cause

PRATHAMIKA KRUSHI PATHINA SAHAKARA SANGHA NIYAMITHA NELAJI ,KODAGU vs. INCOME TAX OFFICER, WARD-1, MADIKERI

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

Bench: Shri George George K & Shri Chandra Poojariassessment Year : 2021-22 M/S. Prathamika Krushi Pathina Sahakara Vs. Ito, Sangha Niyamitha Nelaji, Ward – 1, No.2776, Nelaji, Nelaji Madikeri, Madikeri. Kodagu – 571 214. Pan : Aagan 1004 N Appellant Respondent Assessee By : Ms. Lakshmi, Advocate Revenue By : Shri. Ganesh R Gale, Standing Counsel For Department. Date Of Hearing : 24.10.2024 Date Of Pronouncement : 28.10.2024

C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year : 2021-22 M/s. Prathamika Krushi Pathina Sahakara Vs. ITO, Sangha Niyamitha Nelaji, Ward – 1, No.2776, Nelaji, Nelaji Madikeri, Madikeri. Kodagu – 571 214. PAN : AAGAN 1004 N APPELLANT RESPONDENT Assessee by : Ms. Lakshmi, Advocate Revenue by : Shri. Ganesh R Gale, Standing Counsel

YADAGERE SOUHARDA CO-OPERATIVE SOCIETY LIMITED., ,CHIKKAMAGALURU vs. INCOME TAX OFFICER, WARD-1, , CHIKKAMAGALURU

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

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2018-19

delay in filing the appeal before the Tribunal is condoned. 4. The issues raised in the grounds of appeal are deduction of interest income received from banks u/s. 80P(2)(a)(i) and considering the interest income as income from other sources u/s. 56 of the Act. 5. The brief facts of the case are that assessee filed its return

BANNANJE GRAHAKARA VIVIDHODDESHA SAHAKARA SANGHA LTD., ,UDUPI vs. INCOME TAX OFFICER, WARD-1, & TPS, , UDUPI

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Shri George George Kshri Laxmi Prasad Sahuassessment Year : 2016-17

condone the delay of 58 days in filing the present appeal. 6. The brief facts of the case are that the assessee filed return of income on 21/09/2016 declaring gross total income of Rs.30,08,301/- and after claiming deduction u/s 80P(2), the total income was nil. The case was selected for scrutiny under CASS and statutory notices were

SHREE REVANASIDDESHWARA PATTINA SAHAKARI SANGH NIYAMIT RAMPUR ,BAGALKOT vs. INCOME TAX OFFICER, WARD-1 & TPS, BAGALKOT

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

Bench: Shri Waseem Ahmedassessment Years: 2019-20

delay in filing the return of income. Page 2 of 6 3. The necessary facts are that the assessee in the present case filed its return of income on 23/11/2020, after the extended due date for filing the original return of income on 31/10/2019, claiming a deduction under section 80P(2)(a)(i) of the Act amounting

M/S. RYTHARA SEVA SAHAKARA SANGHA NIYAMITHA,BANGALORE vs. INCOME TAX OFFICER, WARD- 6(2)(5), BANGALORE

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadalem/S. Rythara Seva Sahakara Sangha Niyamitha, Hesaraghatta, Opp. Bmtc Bus Stop, Hesaraghatta Mainroad, Bangalore-560 088 ….Appellant Pan Aacar1587N Vs. Income Tax Officer, Ward 6(2)(5), Bangalore. ……Respondent.

C ” BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s. Rythara Seva Sahakara Sangha Niyamitha, Hesaraghatta, Opp. BMTC Bus Stop, Hesaraghatta MainRoad, Bangalore-560 088 ….Appellant PAN AACAR1587N Vs. Income Tax Officer, Ward 6(2)(5), Bangalore. ……Respondent. Assessee By: Shri Nayaz Pasha, C.A.& ShriThippeswamy .C.A Revenue By: Smt. R. Premi, JCIT

THE METROPOLITAN CO-OPERATIVE HOUSING SOCIETY LTD,BANGALORE vs. INCOME-TAX OFFICER, WARD-1(2)(1), BANGALORE

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

Bench: Shri George George Kassessment Year : 2017-18 M/S. The Metropolitan Co-Operative Housing Vs. Ito, Society Ltd., Ward – 1(2)(1), No.21, Grund Floor, Vidhana Soudha, Bengaluru. Vidhana Veedi, Bengaluru – 560 001. Pan : Aaaat 0990 P Appellant Respondent Assessee By : Shri. Sandeep Chalapthy, Ca Revenue By : Shri. Ganesh R Ghale, Advocate, Standing Counsel For Revenue. Date Of Hearing : 03.10.2023 Date Of Pronouncement : 03.10.2023

C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT Assessment Year : 2017-18 M/s. The Metropolitan Co-operative Housing Vs. ITO, Society Ltd., Ward – 1(2)(1), No.21, Grund Floor, Vidhana Soudha, Bengaluru. Vidhana Veedi, Bengaluru – 560 001. PAN : AAAAT 0990 P APPELLANT RESPONDENT Assessee by : Shri. Sandeep Chalapthy, CA Revenue by : Shri. Ganesh R Ghale, Advocate, Standing Counsel

M/S THE KANGOD GROUP MULTI PURPOSE CO-OP SOCIETY ,SIRSI vs. INCOME TAX OFFICER WARD-1 , SIRSI

In the result, the appeal of the assessee in A

Bench: Shri Arun Kumar Garodia

C” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER ITA Nos. 2793 & 2794/Bang/2017 Assessment Years : 2012-13 & 2010-11 M/s. The Kangod Group Multi The Income Tax Purpose Co – op. Society, Officer, Yadalli, vs. Ward – 1, Sirsi. Sirsi. PAN: AAAJK0649K APPELLANT RESPONDENT Appellant by : Shri Ravishankar, Advocate Respondent by : Shri Abirama Karthikeyan, IRS (DR) Date of hearing : 02.05.2018 Date

M/S. THE KANGOD GROUP MULTI PURPOSE CO-OPERATIVE SOCIETY,SIRSI vs. INCOME TAX OFFICER, WARD-1, SIRSI

In the result, the appeal of the assessee in A

Bench: Shri Arun Kumar Garodia

C” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER ITA Nos. 2793 & 2794/Bang/2017 Assessment Years : 2012-13 & 2010-11 M/s. The Kangod Group Multi The Income Tax Purpose Co – op. Society, Officer, Yadalli, vs. Ward – 1, Sirsi. Sirsi. PAN: AAAJK0649K APPELLANT RESPONDENT Appellant by : Shri Ravishankar, Advocate Respondent by : Shri Abirama Karthikeyan, IRS (DR) Date of hearing : 02.05.2018 Date

PRATHAMIK KRISHI PATTINA SAHAKARI SANGHA NIYAMIT ,BAGALKOT vs. INCOME TAX OFFICER WARD-2 , BAGALKOT

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadaleprathamik Krishi Pattina Sahakari Sangha Niyamit, Bidari Post, Jamakhandi Taluk, Dist Bagalkot-586125 ….Appellant Pan Aaaap 3489M Vs. Income Tax Officer, Ward 2, Bagalkot. ……Respondent.

delay is condoned and appeal is heard. 3. The assessee has raised the following grounds of appeal : 4. The Brief facts of the case are that the assessee is a co-operative society engaged in providing credit facilities to its members and filed Return of Income for the Assessment Year 2015-16 on 11.09.2015 with gross total income of Rs.72

THE BBR & RDCC EMPLOYESS CO-OPERATIVE SOCIETY LIMITED,BANGHALORE vs. INCOME TAX OFFICER, WARD-5(2)(4), BANGALORE

In the result, appeal of the assessee is treated as partly allowed for statistical purposes

Bench: Shri N. V. Vasudevanassessment Year : 2017-18 M/S. The Bbr & Rdcc Bank Vs. Ito, Employees Co-Operative Society Ltd., Ward – 5(2)(4), No.6, 5Th Main Road, Chamarajpet, Bengaluru. Bengaluru. Pan : Aaaab 1346 D Appellant Respondent Assessee By : Shri. Girish, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel Date Of Hearing : 02.02.2023 Date Of Pronouncement : 06.02.2023 O R D E R This Is An Appeal By The Assessee Against The Order Dated 19.07.2022 Of Nfac, Delhi, Relating To Assessment Year 2017-18. 2. The Assessee Is A Co-Operative Society Registered Under The Karnataka Co-Operative Societies Act, 1959 & Is Engaged In Providing Small Credit Facilities To The Members Of The Society. The Assessee Received Interest On Investments Made In Financial Institutions Other Than Co- Operative Societies Of A Sum Of Rs.18,07,490/-. The Assessee Claimed That The Aforesaid Interest Income Is Originally For A Deduction Under Section 80P(2)(A)(I) Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Claim Of The Assessee Was Rejected By The Ao Based On The Decision Of The Hon’Ble Karnataka High Court In The Case Of Pcit, Hubli Vs. Totgars Co-Operative Sale Society Ltd., (2017) 83 Taxmann 140 (Karnataka). The Page 2 Of 6

C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2017-18 M/s. The BBR and RDCC Bank Vs. ITO, Employees Co-operative Society Ltd., Ward – 5(2)(4), No.6, 5th Main Road, Chamarajpet, Bengaluru. Bengaluru. PAN : AAAAB 1346 D APPELLANT RESPONDENT Assessee by : Shri. Girish, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel Date of hearing