M/s Karnataka State Co-operative Federation Limited , Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2)(1), Bangalore

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Last updated: 06 November 2020
Quick Summary
The Karnataka State Co-operative Federation appealed against the Income Tax department's decision to treat contributions received for a co-operative education fund as their income. The Federation argued that these funds were collected due to statutory requirements under the Karnataka Co-operative Societies Act and that they had no control over their use, which was strictly dictated by the Act and an Advisory Board. Despite these arguments, lower authorities considered the contributions as income.

Court :
ITAT Bangalore

Brief :
These three appeals filed by the assessee are directed against different orders of Commissioner of Income Tax (Appeals)-1, Bangalore for the Assessment Years 2013-14, 2014-15 & 2015-16. The issues in these appeals are identical and common, they are heard together and passed consolidated order for the sake of convenience.

Citation :
ITA Nos.864 to 866/Bang/2019

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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