SHANTADURGA MULTI PURPOSE SOUHARDA SAHAKARI NIYAMIT,BELAGAVI vs. INCOME TAX OFFICER, WARD -M 2, BELAGAVI
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 205/PAN/2025[2018-19]Status: DisposedITAT Panaji12 Feb 2026AY 2018-19
Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. No.205/Pan/2025 (A.Y. 2018-19 ) Shantadurgamultipurpose Vs I T O, Souharda Sahakari Niyamit, National E Assessment . Shop.No.13/14,Mangaldeep Centre, Apartments, Opp:Herwadkar, Delhi. Belgaum-590006, Karnataka. . Pan .No. Aahas7562F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)
Section 80P(2)(a)
unexplained investment u/se 69 of the Act made by the Assessing Officer.
2. The brief facts of the case are that, the assessee is a cooperative credit society registered under Karnataka
Souharda Sahakari Act 1997 and is engaged in providing credit facilities to its members. The income tax department
2
ITA. No.205/PAN/2025
Shantadurga Multi Purpose Souharda Sahakari Niyamit.
based