operative
bank, primary rural credit society and State co-operative
bank, as found in the National Bank for Agriculture and
Rural Development ... rural bank" and "State
co- operative bank" shall have the meaning assigned to
them by National Bank for Agriculture and Rural
Development
operative bank, primary rural credit society and State Co-operative bank, as found in
National Bank for Agriculture and Rural Development Act, 1981.
33. Therefore ... rural bank" and "State co-operative bank" shall have the
meaning assigned to them by National Bank for Agriculture and Rural Development
Tamilnadu Co-operative State The Assistant Commissioner of
Agriculture and Rural Development Income Tax,
Bank Limited, Non Corporate Circle -1(1),
No.181, Luz Church ... style as "Tamil Nadu Co-
operative State Agriculture and Rural Development Bank
Limited". The Assessee Society is formed by the state of Tamil
Educational And Rural Development ... vs Ito, Exemptions, Madurai on 4 December, 2024
आयकर अपीलीय अिधकरण, 'ए' यायपीठ, चे ई।
IN THE INCOME ... 1326/Chny/2024 (AY 2018-19)
K M Educational &
Rural Development Trust
:: 2 ::
(hereinafter in short "the Act") only on the ground
Integrated Rural Development Trust, ... vs Cit(Exemptions),Chennai, Chennai on 27 May, 2024
आयकर अपीलीय अिधकरण, 'सी' ायपीठ, चे ई।
IN THE INCOME ... ACCOUNTANT MEMBER
आयकर अपील सं ./ITA No.87/Chny/2024
Integrated Rural Development The Commissioner of Income
Trust, Vs. Tax (Exemptions),
10-J-3B Arumuganagar
primary agricultural credit
society or a primary co-operative agricultural and rural
development bank".
Explanation to section 80P further defines Co-operative Bank,
Primary ... Agricultural Credit Society and Primary Co-operative
Agricultural and Rural Development Bank. The same reads as
under:
Explanation.--For the purposes of this sub-section
decision in the case of
Tamilnadu Co-operative State Agriculture and Rural Development Bank
Limited in ITA Nos.31 to 33/CHNY/2021, the decision ... Tribunal in the case of Tamilnadu Co-operative State Agriculture and
Rural Development Bank Limited, supra held as under:-
21. We have heard the rival
decision in the case of Tamilnadu Co-operative State Agriculture and
Rural Development Bank Limited in ITA Nos.31 to 33/CHNY/2021,
the decision ... Tribunal in the case of Tamilnadu Co-operative State
Agriculture and Rural Development Bank Limited , supra held as
under:-
21. We have heard the rival
primary agricultural credit society or a primary
co-operative agricultural and rural development bank.
Explanation For the purposes of this sub-section ---
(a) co-operative ... primary co-operative agricultural and rural development bankmeans a
society having its area of operation confined to a taluk and the
principal object of which
decision in the case of Tamilnadu Co-
operative State Agriculture and Rural Development Bank
Limited in ITA Nos.31 to 33/CHNY/2021, the decision ... Tribunal in the case of
Tamilnadu Co-operative State Agriculture and Rural
Development Bank Limited , supra held as under:-
21. We have heard the rival
