2013 (8) TMI 1080

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..... being aggrieved by the order passed by the Income Tax Appellate Tribunal, Panaji Bench, in ITA No.39/PNJ/2009, dated 12.11.2010, wherein the Tribunal has confirmed the order passed by the Commissioner of Income Tax (Appeals), Belgaum, in ITA No.96/BGM/06-07. 2. The assessee being aggrieved by the order of assessment for the year 2003-04 had filed an appeal before the Commissioner for Income Tax .....

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..... . We cannot accept the arguments and the point raised by Sri Raviraj, counsel for the revenue, because the appellant's name itself discloses that it is a Co-operative Credit Society Limited. When the name itself shows that it is a Credit Co-operative Society registered under the Karnataka Co-operative Societies Act, the main object of the society is only to advance loan as a Credit Co-operativ .....

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