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Section 80P(4)46 Section 80P34 Section 250(6)23 Condonation of Delay23 Section 80P(2)(d)16 Limitation/Time-bar14 Deduction13 Exemption12 Disallowance11

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

The appeals of the assessee are allowed

ITA 46/PAN/2021[2017-18]Status: DisposedITAT Panaji24 Nov 2022AY 2017-18

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Rajendra BhobeFor Respondent: Shri N. Shrikant

Section 143(1)Section 80PSection 80P(2)(d)Section 80P(4)Section 8O

capital and reserves of which are not less than one lakh of rupees; and (3) the bye-laws of which do not permit admission of any other co-operative society as a member.” 9. We heard the rival submissions and perused the material available on record. 10. Having discharge the matter in the issue of section

Showing 1–20 of 28 · Page 1 of 2

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

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

M/S SHIRAGAO PRATHAMIK KRISHI PATTIN SAHAKARI BANK NIYAMIT,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1(3), BELAGAVI

PRATHAMIK KRISHI PATTIN SAHAKARI NIYAMIT,SALAPUR vs. ITO, WARD - 1(5), BELAGAVI

M/S NERLI PRATHAMIK KRISHI PATTIN SAHAKARI BANK NIYAMIT,NERLI vs. THE INCOME TAX OFFICER, WARD - 1(3), BELAGAVI

SHRI MAHALAXMI URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED,NANDAGAON vs. THE INCOME TAX OFFICER, WARD - 1, GOKAK

SHRI ADINATH PATTIN SOUHARDA SAHAKARI NIYAMIT,HEBBAL vs. THE INCOME TAX OFFICER, WARD - 1(1), BELGAVI

SHRI MALLIKARJUN URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. INCOME TAX OFFICER, WARD - 1(2), , BELAGAVI

MADABHAVI L. S. M. P. SOCIETY LTD,MADABHAVI vs. ITO, WARD - 1, NIPANI

BIDRAKAN GROUP GRAMAGALA SEVA SAHAKARI SANGHA LTD.,BIDRAKAN vs. THE INCOME TAX OFFICER, WARD - 1, SIRSI

SHRI MALLIKARJUNA SEVA SAHAKARI SANGH LTD, BALESAR vs. ITO, WARD - 1, SIRSI

THE MERCANTILE CO-OP. CREDIT SOCIETY LTD.,BELAGAVI vs. THE INCOME TAX OFFICER, WARD-2 (1), BELGAUM

SHRI SHIVASAGAR VIVEDDUDESHAGAL SOUHARD SAHAKARI NIYAMIT,GOKAK vs. THE INCOME TAX OFFICER WARD - 1, GOKAK

THE KARNATAKA STATE GOVERNMENT EMPLOYEES MULTIPURPOSE CO-OPERATIVE SOCIETY LIMITED,ATHANI vs. INCOME TAX OFFICER, WARD - 1(1), BELAGAVI

M/S PRATHMIK KRUSHI SAHAKARI BANK NIYAMIT,BELGAVI vs. INCOME TAX OFFICER, WARD - 1(3), BELGAUM

THE BELGAUM MANUFACTURERS CO-OPERATIVE INDUSTRIAL ESTATE LTD,BELGAVI vs. INCOME TAX OFFICER, WARD - 1(1), BELGAVI

THE BELGAUM MANUFACTURERS CO-OPERATIVE INDUSTRIAL ESTATE LTD,BELGAVI vs. INCOME TAX OFFICER, WARD - 1(1), BELGAVI

THE NUTAN MAHILA URBAN CO-OP CREDIT SOCIETY LTD.,MUNAVALLI vs. THE INCOME TAX OFFICER, WARD - 1 (1), BELAGAVI

HEGDEKATTA GROUP GRAMAGALA SEVA SAHAKARI SANGHA LTD.,SIRSI vs. THE INCOME TAX OFFICER, WARD - 1,, SIRSI

THE YAMAKANMARDI LAXMI URBEN CREDIT SOUHARDA SAHAKARI NIYAMIT .,BELGAUM vs. INCOME TAX OFFICER (WARD) 1(1), BELGAVI

SHRI SHIVAYOGI URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED,BELGAVI vs. INCOME TAX OFFICER, WARD - 1(3), BELGAVI