VIVIDODDSHESHA PRATHAMIK GRAMEEN KRUSHI SAHAKARI SANGH NIYAMIT SOUDATTI,SOUDATTI vs. INCOME TAX OFFICER WARD-4, BELGAUM, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

condone the delay and admit these appeals. 3. The assessee’s have raised common grounds in respective appeals challenging the order of the CIT(A) for sustaining the denial of claim u/sec80P of the Act based on the following disputed issues have arised are summarized as under: (i).Where the Cooperative credit society deals with the three class of members