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Karnataka HC Condones Delay as KCS Act Section 57(2A) Taxability Issue Remained Pending for 10 Years
Case Law Details
- Case Name
- Karnataka State Co-Opeartive Federation Ltd. Vs Asst. Director of Income Tax (Exemptions) (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2005-06
- Courts
- All High Courts, Karnataka High Court
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Karnataka State Co-Opeartive Federation Ltd. Vs Asst. Director of Income Tax (Exemptions) (Karnataka High Court)
The Karnataka High Court considered appeals arising from a common order of the Income Tax Appellate Tribunal (ITAT) dated 25.05.2016 for Assessment Years 2005-06, 2006-07, 2008-09, and 2009-10. The assessee, a co-operative society registered under the Karnataka Co-operative Societies Act, 1959 (KCS Act), had filed returns claiming exemption under Section 10(23C)(iiiab) of the Income Tax Act. While the Commissioner of Income Tax (Appeals) granted the exemption, the Tribunal later all...
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