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

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

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

ITO, BANGALORE vs. SHRI. BASAVESHWARA CREDIT CO-OP SOCIETY :LTD.,, BANGALORE

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Raoassessment Year : 2010-11

delay in filing the appeal is condoned. 4. The only issue involved in this appeal is with regard to allowability of deduction u/s. 80P(2)(a)(i) of the Act to the assessee. The assessee is a credit co-operative society engaged in lending various types of loans and collecting deposits from its members. The assessee claimed a deduction

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

4 of 19 same time, it is equally clear that the phrase is not a charter for indolence or a device to revive stale claims that the law of limitation otherwise extinguishes. 124. The burden to establish sufficient cause lies upon the party seeking condonation, and the court must be satisfied that the cause is real, bona fide, and free

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

4 of 19 same time, it is equally clear that the phrase is not a charter for indolence or a device to revive stale claims that the law of limitation otherwise extinguishes. 124. The burden to establish sufficient cause lies upon the party seeking condonation, and the court must be satisfied that the cause is real, bona fide, and free

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. 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, TIPTUR vs. SRI UDAYRAVI CREDIT CO-OP, TIPTUR

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

section 80P(4).The appellant is not a primary agricultural credit society(PACS) as defined in Part V of the Banking Regulations Act,1949. In view of the above, the decision of C1T(A)/ NFAC to allow entire deduction u/s 80P(2)(a)(i) of the Act is opposed to the facts of the case. 3. The CIT(A)/ NFAC

THE KARNATAKA STATE REGN AND STAMPS DEPARTMENT OFFICIALS MULTI-PURPOSE CO-OP SOCIETY LIMITED ,BENGALURU vs. ACIT, CIRCLE-2(1)(1), BENGALURU

Bench: Shri Prashant Maharishi, Vice – & Shri Sandeep Singh Karhail

4. The Ld. Authorized Representative Shri Pranav Krishna, Advocate reiterated the same facts and submitted that there is a sufficient cause shown in the application for condonation of the delay. He referred to several judicial precedents mentioned in paragraph no. 8 of the Petition. 5. The Ld. Departmental Representative Shri Subramanian, JCIT DR vehemently submitted that the delay

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

M/S. KAJEKAR SEVA SHAKARI BANK ,BANTWAL vs. INCOME TAX OFFICER, WARD-2(1) , MANGALORE

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

Bench: Shri George George K & Shri Waseem Ahmedassessment Year : 2018-19 M/S. Kajekar Seva Sahakari Bank, Vs. Ito, Pandavarakallu, B Kajekar, Ward –2(1), Bantal – 574 233, Karnataka. Mangalore. Pan : Aaaak 2473 Q Appellant Respondent Assessee By : Shri. V. Srinivasan, Advocate Revenue By : Shri. Satish Meriga, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 09.05.2024 Date Of Pronouncement : 10.05.2024

section 263 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2018-19. 2. There is a delay of 38 days in filing this appeal. Assessee has filed a petition for condonation of delay accompanied by an affidavit stating therein the reasons for late filing of this appeal. We have perused the reasons stated

SRI PRAJA CO-OPERATIVE CREDIT SOCIETY LIMITED,BANGALORE vs. INCOME-TAX OFFICER, WARD-2(2)(1), BANGALORE

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

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2020-21 M/S. Sri Praja Co-Operative Credit Society Ltd., Vs. Ito, No.1, 3Rd Main Road, Nagappa Block, Ward – 2(2)(1), Sriramapura, Bengaluru. Bengaluru – 560 021. Pan : Aaajs 1557 Q Appellant Respondent Assessee By : Shri. Srinivas Bharath, Ca Revenue By : Shri. Subramanian S, Addl. Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 06.03.2024 Date Of Pronouncement : 06.03.2024

4 of 7 view of the provisions of section 80AC of the Act, (which was introduced w.e.f. 01.04.2018), assessee cannot be allowed deduction under section 80P of the Act. However, assessee has filed application under section 119(2)(b) of the Act for condonation of delay

SHRI. BALAJI VIVIDODEESHAGALA SOUHARDA SAHAKARI SANGHA NIYAMITA,HAVERI vs. INCOME TAX OFFICER, WARD-1, HAVERI

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2019-20

delay of 248 days deserves to be condoned. Accordingly, we proceed to adjudicate the issue on merit of the case. 6. The issue raised by the assessee is that the learned CIT(A) erred in confirming the disallowances of deduction under section 80P of the Act. . Page 4

SRI SOWRABHA MAHILA PATTINA SAHAKARA SANGHA ,TUMKUR vs. INCOME TAX OFFICER, WARD-1, TIPTUR

The appeals are dismissed, however

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2019-20

4. We have carefully considered the reasons stated by the Assessee for delay in filing of Appeal by 58 days. On perusal of the facts stated in condonation petition it is shown that the delay is because of the ill health of the tax consultant who could not communicate the Assessee that against the Appellate Order, the Appeal should have

CHIKKAMUDNOOR MILK PRODUCERS CO-OPERATIVE SOCIETY LIMITED, ,CHIKKAMUDNOOR vs. INCOME TAX OFFICER, WARD-1 , PUTTUR

In the result appeal of the assessee is dismissed

Bench: Shri Prashant Maharishiassessment Year : 2019-20

condonation of delay with specified authority as indicated Page 14 of 14 in this order as the assesses are small assesses , authorities are also advised to consider the application in the spirit of such circulars and also the facts that provision of section 80P are beneficial and for furtherance of cooperative movement while disposing of these applications

KEDAMBADI MILK PRODUCERS CO-OPERATIVE WOMEN SOCIETY LIMITED,KEDAMBADI vs. INCOME TAX OFFICER WARD 1 PUTTUR, PUTTUR

In the result appeal of the assessee is dismissed

Bench: Shri Prashant Maharishiassessment Year : 2019-20

condonation of delay with specified authority as indicated Page 14 of 14 in this order as the assesses are small assesses , authorities are also advised to consider the application in the spirit of such circulars and also the facts that provision of section 80P are beneficial and for furtherance of cooperative movement while disposing of these applications

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

4) C C 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