2023 (7) TMI 902

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....te For the Revenue : Shri N. Shrikanth ORDER PER BENCH : The instant batch of seven appeals pertains to a single assessee viz., M/s. Shree Mahila Credit Souhard Sahakari Ltd. It has filed it's appeal ITA.Nos.133 to 139/ PAN./2019, for the corresponding assessment years 2009- 2010 to 2015-2016, against the PCIT, Belgavi's separate orders F.No.263/Prl.CIT/BGV/2018-19/674, 668, 1670, 1667, 1671, ....

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.... framed hereinabove as erroneous ones causing prejudice to interest of the Revenue for having treated this taxpayer as a "cooperative society" registered u/sec.2(19) of the Act. We wish to reiterate once again that the Revenue's stand before us in light of the PCIT's revision directions is that the assessee is not a "cooperative society" within the meaning of sec.2(19) of the Act being only a "Sou....