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

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) The Parshwanath Co-Op. Vs Pr.Cit, Hubballi. Credit Society Ltd., 535, 536, 1St Floor, Padmavati Chambers, Kulkarni Galli, Belgaum. Pan: Aaaat 4145 L Appellant Respondent Candolim Urban Co-Op. Credit Vs Ito, Ward-2(1), Society Ltd., St.Joseph Panaji, Goa. Apartment, Near Football Ground, Candolim, Bardez. Pan: Aabac 2053 P Appellant Respondent

delay of 150 days is condoned and both the appeals were heard on merits. 5. That now the only issue remains for adjudication in all these appeals is with regard to claim of deduction u/sec. 80P(2)(d) regarding interest income. At the outset, learned counsel for the assessees submitted that these matters are covered by the earlier decision

THE PARSHWANATH CO-OP. CREDIT SOCIETY LIMITED,BELGAUM vs. PR. CIT, HUBBALI

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) The Parshwanath Co-Op. Vs Pr.Cit, Hubballi. Credit Society Ltd., 535, 536, 1St Floor, Padmavati Chambers, Kulkarni Galli, Belgaum. Pan: Aaaat 4145 L Appellant Respondent Candolim Urban Co-Op. Credit Vs Ito, Ward-2(1), Society Ltd., St.Joseph Panaji, Goa. Apartment, Near Football Ground, Candolim, Bardez. Pan: Aabac 2053 P Appellant Respondent

delay of 150 days is condoned and both the appeals were heard on merits. 5. That now the only issue remains for adjudication in all these appeals is with regard to claim of deduction u/sec. 80P(2)(d) regarding interest income. At the outset, learned counsel for the assessees submitted that these matters are covered by the earlier decision

THE CANDOLIM URBAN CO - OPERATIVE CREDIT SOCIETY LIMITED,CANDOLIM, GOA vs. INCOME TAX OFFICER, WARD - 2(1), PANAJI

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) The Parshwanath Co-Op. Vs Pr.Cit, Hubballi. Credit Society Ltd., 535, 536, 1St Floor, Padmavati Chambers, Kulkarni Galli, Belgaum. Pan: Aaaat 4145 L Appellant Respondent Candolim Urban Co-Op. Credit Vs Ito, Ward-2(1), Society Ltd., St.Joseph Panaji, Goa. Apartment, Near Football Ground, Candolim, Bardez. Pan: Aabac 2053 P Appellant Respondent

delay of 150 days is condoned and both the appeals were heard on merits. 5. That now the only issue remains for adjudication in all these appeals is with regard to claim of deduction u/sec. 80P(2)(d) regarding interest income. At the outset, learned counsel for the assessees submitted that these matters are covered by the earlier decision

THE BARDEZ BAZAR CONSUMERS CO-OPERATIVE SOCIETY LIMITED,MAPUSA vs. ACIT, CIRCLE - 2(1), PANAJI

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) The Parshwanath Co-Op. Vs Pr.Cit, Hubballi. Credit Society Ltd., 535, 536, 1St Floor, Padmavati Chambers, Kulkarni Galli, Belgaum. Pan: Aaaat 4145 L Appellant Respondent Candolim Urban Co-Op. Credit Vs Ito, Ward-2(1), Society Ltd., St.Joseph Panaji, Goa. Apartment, Near Football Ground, Candolim, Bardez. Pan: Aabac 2053 P Appellant Respondent

delay of 150 days is condoned and both the appeals were heard on merits. 5. That now the only issue remains for adjudication in all these appeals is with regard to claim of deduction u/sec. 80P(2)(d) regarding interest income. At the outset, learned counsel for the assessees submitted that these matters are covered by the earlier decision

THE BARDEZ BAZAR CONSUMERS CO-OPERATIVE SOCIETY LIMITED,MAPUSA vs. ACIT, CIRCLE - 2(1), PANAJI

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) The Parshwanath Co-Op. Vs Pr.Cit, Hubballi. Credit Society Ltd., 535, 536, 1St Floor, Padmavati Chambers, Kulkarni Galli, Belgaum. Pan: Aaaat 4145 L Appellant Respondent Candolim Urban Co-Op. Credit Vs Ito, Ward-2(1), Society Ltd., St.Joseph Panaji, Goa. Apartment, Near Football Ground, Candolim, Bardez. Pan: Aabac 2053 P Appellant Respondent

delay of 150 days is condoned and both the appeals were heard on merits. 5. That now the only issue remains for adjudication in all these appeals is with regard to claim of deduction u/sec. 80P(2)(d) regarding interest income. At the outset, learned counsel for the assessees submitted that these matters are covered by the earlier decision

SHRI SHRIDHARSWAMY CREDIT SOUHARDA SAHAKARI NIYAMIT,BELAGAVI vs. ITO, WARD - 2(1), BELGAVI

In the result, all the three appeals of the assessee are partly allowed for statistical purposes

Bench: Shri C.M. Garg & Shri Girish Agrawal

condone the delay in filing the appeals. Mahishwadagi Grama Seva Sahakari Sangh Ltd. vs. ITO 3. The learned representatives of both the sides agreed to the fact that the facts and circumstances of all three appeals pertaining to the sole issue of claim of deduction u/s 80P(2)(d) of the Income-tax Act, 1961 (for short

SHRI ANANTNATH ALPASANKHYATAR VIVIDH UDDESHAGAL SOUHARD SAHAKARI NIYAMIT,GOKAK vs. INCOME TAX OFFICER, WARD - 1, GOKAK , GOKAK

In the result, all the appeals are allowed for statistical

Bench: Shri R.S. Syalआयकर अपील सं. /Ita Nos.462 To 465/Pan/2018 "नधा"रण वष" / Assessment Years : 2009-10 To 2012-13

condone the delay and admit the appeals for hearing. 3. The facts for the assessment year 2009-10 are that the assessee is a Cooperative Society which declared income of Rs.10,15,647/- and claimed deduction u/s.80P(2)(a)(i) for the equal amount. The Assessing Officer (AO) held the assessee to be a primary Cooperative Society and hence

SHRI ANANTNATH ALPASANKHYATAR VIVIDH UDDESHAGAL SOUHARD SAHAKARI NIYAMIT,GOKAK vs. INCOME TAX OFFICER, WARD - 1, GOKAK , GOKAK

In the result, all the appeals are allowed for statistical

Bench: Shri R.S. Syalआयकर अपील सं. /Ita Nos.462 To 465/Pan/2018 "नधा"रण वष" / Assessment Years : 2009-10 To 2012-13

condone the delay and admit the appeals for hearing. 3. The facts for the assessment year 2009-10 are that the assessee is a Cooperative Society which declared income of Rs.10,15,647/- and claimed deduction u/s.80P(2)(a)(i) for the equal amount. The Assessing Officer (AO) held the assessee to be a primary Cooperative Society and hence

SHRI ANANTNATH ALPASANKHYATAR VIVIDH UDDESHAGAL SOUHARD SAHAKARI NIYAMIT,GOKAK vs. INCOME TAX OFFICER, WARD - 1, GOKAK , GOKAK

In the result, all the appeals are allowed for statistical

Bench: Shri R.S. Syalआयकर अपील सं. /Ita Nos.462 To 465/Pan/2018 "नधा"रण वष" / Assessment Years : 2009-10 To 2012-13

condone the delay and admit the appeals for hearing. 3. The facts for the assessment year 2009-10 are that the assessee is a Cooperative Society which declared income of Rs.10,15,647/- and claimed deduction u/s.80P(2)(a)(i) for the equal amount. The Assessing Officer (AO) held the assessee to be a primary Cooperative Society and hence

SHRI ANANTNATH ALPASANKHYATAR VIVIDH UDDESHAGAL SOUHARD SAHAKARI NIYAMIT,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, BELGAVI, BELAGAVI

In the result, all the appeals are allowed for statistical

Bench: Shri R.S. Syalआयकर अपील सं. /Ita Nos.462 To 465/Pan/2018 "नधा"रण वष" / Assessment Years : 2009-10 To 2012-13

condone the delay and admit the appeals for hearing. 3. The facts for the assessment year 2009-10 are that the assessee is a Cooperative Society which declared income of Rs.10,15,647/- and claimed deduction u/s.80P(2)(a)(i) for the equal amount. The Assessing Officer (AO) held the assessee to be a primary Cooperative Society and hence