THE RAIBAG TALUKA PRIMARY CO-OPERATIVE AGRICULTURAL & RURAL DEVELOPMENT BANK LIMITED,BELGAVI vs. ITO, WARD - 2(2), BELGAUM
In the result, the appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations
ITA 349/PAN/2017[2012-13]Status: DisposedITAT Panaji31 Mar 2022AY 2012-13
Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 349/Pan/2017 "नधा"रण वष" / Assessment Year : 2012-2013 The Raibag Taluka Primary Co-Operative Agriculture & Rural Development Bank Limited Raibag, Tal. Raibag, Dist. Belgavi. Pan : Aaaat4138K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(2), Belgavi ……""यथ" / Respondent
For Appellant: Shri Shivanand Halbhavi, ARFor Respondent: Shri Sourabh Nayak, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 80P
exemption available to Primary Co.-Op Agricultural & Rural
Development Bank (PCARD BANKS) u/s.80P of the I.T. Act. The Ld.
AO has made a non-taxable entity in to a taxable entity without verifying the legality aspect. The learned CIT (Appeals), Gulbarga has mentioned that none represented. However, the adjournment letter dated 04.09.2017 is not considered and also the submissions sent