M/S. PRATHAMIKA KRUSHI PATTINA SAHAKARA NIYAMITA,HOSAPETE 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

D E R Per George George K, JM: This appeal at the instance of the assessee is directed against CIT’s order dated 13.03.2019 passed u/s 263 of the I.T.Act. The relevant assessment year is 2014-2015. 2. There is a delay of 73 days in filing this appeal before the Tribunal. The assessee has filed a petition for condonation

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

D E R Per George George K, JM: This appeal at the instance of the assessee is directed against CIT’s order dated 30.03.2019 passed u/s 263 of the I.T.Act. The relevant assessment year is 2014-2015. 2. There is a delay of 73 days in filing this appeal before the Tribunal. The assessee has filed a petition for condonation

M/S. MANJUNATHESHWARA CREDIT CO-OPERATIVE SOCIETY LIMITED,BENGALURU vs. INCOME TAX OFFICER, WARD- 6(2)(2), BENGALURU

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

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

condone the delay in filing this appeal and proceed to dispose of this appeal on merits. 3. The grounds raised read as follows:- “1. The appellant denies himself liable to be taxed on disallowance of Rs.6,89,167/- as assessed by the learned CIT(A) as against the return income of Rs. NIL under the facts 2 ITA No.2238/Bang/2019. M/s.Manjunatheshwara

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

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 80P(2)(d) of the Ach Additional Ground 8. Without prejudice to the above grounds, that the learned lower authorities ought to have held that the interest of Rs.1,00,80,256/- from investment made in Sri Guru Raghavendra Sahakara Bank cannot be said to be accrued and therefore, cannot be treated as income. Each of the above grounds

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

condone the delay and admit the appeal for adjudication. 8. On merit, the ld.AR submitted that the assessee has claimed deduction, which is as follows:- 1) Under Section 80P(2)(a) Rs.14,76,803 2) Under Section 80P(2)(a)(i) - Rs.13,98,572/- Total Rs.28,75,375/- 9. The ld.AO denied the above exemption claimed by the assessee

SREESHARADA CREDIT CO-OPERATIVE SOCIETY LTD,UDUPI vs. ITO WARD- 1&TPS , UDUPI

In the result both the appeals filed by the assessee are allowed

Bench: Shri Prashant Maharishi

delay condoned and appeals admitted. Page 10 of 19 12. Briefly stated the facts for assessment year 2018 – 19 shows that assessee filed its return of income at Rs. Nil on 26 September 2018. The return was picked up for limited scrutiny assessment for verification of deduction from total income under chapter VI – A. Notice under section 143 (2

SREESHARADA CREDIT CO-OPERATIVE SOCIETY LTD,UDUPI vs. ITO WARD- 1&TPS , UDUPI

In the result both the appeals filed by the assessee are allowed

Bench: Shri Prashant Maharishi

delay condoned and appeals admitted. Page 10 of 19 12. Briefly stated the facts for assessment year 2018 – 19 shows that assessee filed its return of income at Rs. Nil on 26 September 2018. The return was picked up for limited scrutiny assessment for verification of deduction from total income under chapter VI – A. Notice under section 143 (2

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

D E R 1. ITA No.192/Bang/2025 is filed by Jammanahally Prathamika Krishi Pattina Sahakara Sangha (the assessee/appellant) for the assessment year 2017-18 against the appellate order passed by the National Faceless Appeal Centre, Delhi (NFAC) [ld. CIT(A)] dated 5.1.2024 wherein the appeal filed by the assessee against the assessment order passed u/s. 143(3) of the Page 2

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

D E R 1. ITA No.192/Bang/2025 is filed by Jammanahally Prathamika Krishi Pattina Sahakara Sangha (the assessee/appellant) for the assessment year 2017-18 against the appellate order passed by the National Faceless Appeal Centre, Delhi (NFAC) [ld. CIT(A)] dated 5.1.2024 wherein the appeal filed by the assessee against the assessment order passed u/s. 143(3) of the Page 2

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

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

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

D E R Per George George K, Vice President: This appeal at the instance of the assessee is directed against CIT(A)’s order dated 15.07.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2021-22. 2. There is a delay of 11 days in filing this appeal. Assessee

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

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.

D E R PER SHRI PAVAN KUMAR GADALE, JM : The assessee has filed an appeal against the order of Commissioner of Income Tax (Appeals)-6, Bangalore passed u/s. 143(3) and u/s 250 of the Income Tax Act, 1961. 2 2. At the time of hearing, The Ld. AR submitted that there is a delay of 42 days in filing

SRI VENUGOPALAKRISHNA CREDIT COOPERATIVE SOCIETY LIMITED ,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(4), BANGALORE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Laxmi Prasad Sahuassessment Year : 2011-12 Sri Venugopalakrishna Credit Co-Operative Vs. Ito, Society, Ward – 5(2)(4), No.123/3, 9Th Cross, 2Nd Main Chamajpet, Bangalore. Bangalore – 560 018. Pan :Aabas 6974 R Appellant Respondent Assessee By : Shri. H. Guruswamy, Itp Revenue By : Shri. Ganesh R. Ghale, Advocate, Standing Counsel For Revenue. Date Of Hearing : 10.09.2025 Date Of Pronouncement : 23.09.2025

80P(2)(d) in respect Page 2 of 8 of the Interest income on investment made with the Banks without providing the Incidental charges attributable to earning of such interest as per Section 57 of the Act. 4. The Ld. CIT(A) has erred in confirming the addition of Rs.13,83,452/- based on certain Judicial decisions which are distinguishable

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

section 80P(2)(d) of the Act, being income attributable to the business of the appellant, on the facts and circumstances of the case. 7. Without prejudice, the AO ought to have allowed the interest to the extent earned from Co-operative societies, as stated by the AO in the order of assessment, on the facts and circumstances