THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,RAIPUR (CG) vs. THE INCOME TAX OFFICER 1(3), RAIPUR (CG)
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 31/BIL/2016[2011-12]Status: DisposedITAT Raipur22 Oct 2018AY 2011-12
Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2011-12 Gramin Seva Sahakari Samiti Maryadit, Vs. Income Tax Officer 1(3), Vill. Mohda Tilda, Aaykar Bhavan, Raipur, Civil Lines, Raipur (Cg). Raipur, Pan: Aaaag9755H Raipur (Cg).
For Appellant: Shri G.S. Agrawal, CAFor Respondent: Shri P.K. Mishra, CIT, DR
Section 28Section 56Section 80Section 80PSection 80P(2)(a)
section 2(f) of NABARD Act, 1981 which defines ‘cooperative society’ as under:-
“co-operative society means a society registered or deemed to be registered, under the Co-operative Societies Act, 1912 or any other law relating to co-operative societies for the time being in force in any State.”
10. Relying on the following decisions, he submitted that