2021 (11) TMI 1117

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....bh Nayak ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of ld. Commissioner of Income Tax (Appeals), Gulbarga ('CIT(A)' for short) dated 29.12.2017 for the assessment year 2012-13. 2. Briefly, the facts of the case are that the appellant is a cooperative society registered under the Karnataka State Co-operative Society Act, 1959 with the obje....

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....(A), who vide impugned order confirmed the action of the Assessing Officer. 4. Being aggrieved by the above decision of the ld. CIT(A), the assessee is in appeal before us in the present appeal. 5. The ld. AR submits that the appellant is not a cooperative bank but a cooperative society and eligible for deduction u/s 80P(2)(a)(i) of the Act. 6. On the other hand, ld. Sr. DR placed reliance on t....