G M SOUHARDA PATTINA SAHAKARANYT vs INCOME TAX OFFICER

Authority: ITAT Tribunal/Court: Bangalore Date: 2026-04-28 AY: 2020-21 Section: 143(3), 251, 80P(2)(a)(i), 80P(2)(d), 2(19) Acts: Income Tax Act, 1961; Karnataka Souharda Sahakari Act, 1997 Result: Allowed Citation: 526Taxpundit125 Justices: Prashant Maharishi, Keshav Dubey Appeal No: ITA 3106/BANG/2025
Whether a co-operative society registered under the Karnataka Souharda Sahakari Act, 1997 is entitled to deduction under section 80P(2)(a)(i) of the Income Tax Act, 1961? --- Held Yes, following Karnataka High Court decisions.

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