2020 (6) TMI 510

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....k G Nijagannavar For the Petitioner : Sri Shivaraj S. Balloli, Smt. Pooja S. Balloli, Advocates For the Respondents : Sri M.B. Kanavi, Advocate, Sri.Y.V. Raviraj, Advocate, Sri Praveen K. UPPAR, HCGP ORDER The petitioner Shri Vitthalray Souharda Pattin Sahakari Niyamit, is a society registered under the Karnataka Souharda Sahakari Act, 19978 (hereinafter referred to as the 'Souhard....

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....cepted notice for respondent No.4. Learned counsel Sri.Y.V.Raviraj has accepted the notice for respondent Nos.2 and 3 and learned counsel Sri.M.B.Kanavi has accepted the notice for respondent No.1. 3. The subject matter of this writ petition is substantially identical to the one stated in Writ Petition No.48414 of 2018(T-TI) between M/s Swabhimani Souharda Credit Cooperative Ltd vs. Government ....

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....l bench of High Court of Karnataka, Bengaluru had framed the following issue for its consideration :  "Whether an entity registered under the Karnataka Souharda Sahakari Act, 1997 fits into the definition of "co-operative society" as enacted by Section 2(19) of the Income Tax Act, 1961 for the purpose of Section 80P thereof". 7. On referring to the relevant provisions of Karnataka....

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....ovisions of Section 80P of 1961 Act and their effect on the claim of the petitioner-like-societies have been left to be addressed by the concerned authorities." 8. The substantial question of law being the same in the present writ petition. The decisions rendered by the Principal Bench in the aforesaid writ petitions are aptly applicable and holds good. Hence, the present writ petition deserves....