SHRI BRAHMANATH CREDIT SOUHARDA SAHAKARI NIYAMIT,NIPANI vs. ITO, WARD - 1 , NIPANI

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara

215 PIN 591 237 PAN AAAAM9208K (Appellant) (Respondent) For Assessee : Shri Veeranna M Murgod For Revenue : Shri N. Shrikant Date of Hearing : 23.11.2022 ITA.No.5/PAN/2022 Assessment Year 2016-2017 Jai Hanuman Credit Souharda Sahakari Limited, 644, Jai Hanuman Building, The ACIT, Circle-2(1), Main Road, Ingali Village of vs. Chikodi Taluka, Karnataka. Belagavi. PIN 591 242 PAN AAAAJ3331Q (Appellant

SHRI MAHALAXMI CREDIT SOUHARD SAHAKARI NIYAMIT,KUNNUR vs. INCOME TAX OFFICER, WARD - 1, NIPANI

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara

215 PIN 591 237 PAN AAAAM9208K (Appellant) (Respondent) For Assessee : Shri Veeranna M Murgod For Revenue : Shri N. Shrikant Date of Hearing : 23.11.2022 ITA.No.5/PAN/2022 Assessment Year 2016-2017 Jai Hanuman Credit Souharda Sahakari Limited, 644, Jai Hanuman Building, The ACIT, Circle-2(1), Main Road, Ingali Village of vs. Chikodi Taluka, Karnataka. Belagavi. PIN 591 242 PAN AAAAJ3331Q (Appellant

JAI HANUMAN CREDIT SOUHARD SAHAKARI LTD.,BELAGAVI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- 2(1), BELAGAVI

Appeals are allowed in above terms

Bench: Shri Satbeer Singh Godara

215 PIN 591 237 PAN AAAAM9208K (Appellant) (Respondent) For Assessee : Shri Veeranna M Murgod For Revenue : Shri N. Shrikant Date of Hearing : 23.11.2022 ITA.No.5/PAN/2022 Assessment Year 2016-2017 Jai Hanuman Credit Souharda Sahakari Limited, 644, Jai Hanuman Building, The ACIT, Circle-2(1), Main Road, Ingali Village of vs. Chikodi Taluka, Karnataka. Belagavi. PIN 591 242 PAN AAAAJ3331Q (Appellant

ITO, WARD - 2(1), MANGALURU vs. M/S S. K & UDUPI DISTRICT CO-OPERATIVE FISH MARKETING FEDERATION LIMITED, MANGALURU

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing) आयकर अपऩल सं. / Ita No.38 To 43/Pan/2022 निर्धारण वषा / Assessment Year : 2012-13 To 2014-15 & 2016-17 To 2018-19

Section 80P(2)(a)(vii) of the Act wherein is clearly held that the individuals who contribute their labour or carry on the fishing or allied activities should not have restriction in voting rights. 5. For these and other grounds that may be urged upon, the order of the CIT(A) may be reversed.” ITAT-Pune Page

ITO, WARD - 2(1), MANGALURU vs. M/S S. K & UDUPI DISTRICT CO-OPERATIVE FISH MARKETING FEDERATION LIMITED, MANGALURU

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing) आयकर अपऩल सं. / Ita No.38 To 43/Pan/2022 निर्धारण वषा / Assessment Year : 2012-13 To 2014-15 & 2016-17 To 2018-19

Section 80P(2)(a)(vii) of the Act wherein is clearly held that the individuals who contribute their labour or carry on the fishing or allied activities should not have restriction in voting rights. 5. For these and other grounds that may be urged upon, the order of the CIT(A) may be reversed.” ITAT-Pune Page

ITO, WARD - 2(1), MANGALURU vs. M/S S. K & UDUPI DISTRICT CO-OPERATIVE FISH MARKETING FEDERATION LIMITED, MANGALURU

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing) आयकर अपऩल सं. / Ita No.38 To 43/Pan/2022 निर्धारण वषा / Assessment Year : 2012-13 To 2014-15 & 2016-17 To 2018-19

Section 80P(2)(a)(vii) of the Act wherein is clearly held that the individuals who contribute their labour or carry on the fishing or allied activities should not have restriction in voting rights. 5. For these and other grounds that may be urged upon, the order of the CIT(A) may be reversed.” ITAT-Pune Page

ITO, WARD - 2(1), MANGALURU vs. M/S S. K & UDUPI DISTRICT CO-OPERATIVE FISH MARKETING FEDERATION LIMITED, MANGALURU

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing) आयकर अपऩल सं. / Ita No.38 To 43/Pan/2022 निर्धारण वषा / Assessment Year : 2012-13 To 2014-15 & 2016-17 To 2018-19

Section 80P(2)(a)(vii) of the Act wherein is clearly held that the individuals who contribute their labour or carry on the fishing or allied activities should not have restriction in voting rights. 5. For these and other grounds that may be urged upon, the order of the CIT(A) may be reversed.” ITAT-Pune Page

ITO, WARD - 2(1), MANGALURU vs. M/S S. K & UDUPI DISTRICT CO-OPERATIVE FISH MARKETING FEDERATION LIMITED, MANGALURU

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing) आयकर अपऩल सं. / Ita No.38 To 43/Pan/2022 निर्धारण वषा / Assessment Year : 2012-13 To 2014-15 & 2016-17 To 2018-19

Section 80P(2)(a)(vii) of the Act wherein is clearly held that the individuals who contribute their labour or carry on the fishing or allied activities should not have restriction in voting rights. 5. For these and other grounds that may be urged upon, the order of the CIT(A) may be reversed.” ITAT-Pune Page

ITO, WARD - 2(1), MANGALURU vs. M/S S. K & UDUPI DISTRICT CO-OPERATIVE FISH MARKETING FEDERATION LIMITED, MANGALURU

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing) आयकर अपऩल सं. / Ita No.38 To 43/Pan/2022 निर्धारण वषा / Assessment Year : 2012-13 To 2014-15 & 2016-17 To 2018-19

Section 80P(2)(a)(vii) of the Act wherein is clearly held that the individuals who contribute their labour or carry on the fishing or allied activities should not have restriction in voting rights. 5. For these and other grounds that may be urged upon, the order of the CIT(A) may be reversed.” ITAT-Pune Page