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Section 80P4 Section 404 Section 80P(2)(a)3 Section 80P(2)(d)3 Deduction3 Section 143(3)2 Section 2512 TDS2 Disallowance2 Addition to Income

THE KERI URBAN CO-OP. CREDIT SOCIETY LTD.,KERI, GOA vs. THE INCOME TAX OFFICER, WARD-2(3), PANAJI

Appeal is allowed in above terms

ITA 140/PAN/2019[2015-16]Status: DisposedITAT Panaji19 Dec 2022AY 2015-16

Bench: Shri Satbeer Singh Godara

For Appellant: Shri S.J. KamatFor Respondent: Smt. Neelima Nadkarni, Sr.DR

Section 143(3)Section 40Section 80PSection 80P(2)(a)Section 80P(2)(d)

4 ITA.No.140/PAN/2019 Mantola Cooperative Thrift Credit Society Ltd. (supra) was not preferred to the view of the Hon’ble Karnataka High Court in the case of Tumkur Merchants Souharda Credit Co-op. Ltd. (supra) by observing as under :- “9. The Pune Benches of the Tribunal in Sureshdada Jain Nagari Sahakari Patsanstha Maryadit Vs. The Pr.CIT (ITA No.713/PUN/2016, dated

THE KERI URBAN CO-OP. CREDIT SOCIETY LTD.,KERI, GOA vs. THE INCOME TAX OFFICER, WARD-2(3), PANAJI

THE KERI URBAN CO-OP. CREDIT SOCIETY LTD.,KERI, GOA vs. THE INCOME TAX OFFICER, WARD-2(3), PANAJI

SHANTADURGA MULTI PURPOSE SOUHARDA SAHAKARI NIYAMIT,BELAGAVI vs. INCOME TAX OFFICER, WARD -M 2, BELAGAVI

MAHALASA URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED ,PHONDA vs. INCOME TAX OFFICER, WARD - 2(3), PANAJI