ARADHANA CO OPERATIVE HOUSING SOCIETY LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX WARD 20(1)(1), MUMBAI

ITA 1285/MUM/2025Status: DisposedITAT Mumbai13 October 2025AY 2018-19Bench: SHRI SANDEEP GOSAIN (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the ITAT has the power to consider a claim for deduction not raised in the original or revised return, admitting the additional ground and evidence. The matter was restored to the AO for fresh adjudication.

What were the facts?

The assessee, a cooperative housing society, filed its return of income which was processed by the CPC, making an addition for an apparent mismatch in income classification and disallowing a deduction under Section 80P. The assessee appealed against these adjustments.

What were the issues?

Whether the ITAT has the power to admit additional grounds and evidence not raised before lower authorities, and whether theDoctrine of Mutuality applies to the receipts in question.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(1),Section 80P,Section 139(1),Section 246A,Section 154,Section 139(5)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(6)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI SANDEEP GOSAIN

For Appellant: Shri Keval Gandhi
For Respondent: Shri Kiran K. Chhatrapati, Sr. DR
Hearing: 01.09.2025Pronounced: 13.10.2025

Per: SHRI. SANDEEP GOSAIN, J.M.:

The present appeal has been filed by the assessee challenging the impugned orders dt. 06.12.2024 passed under section 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre (NFAC) / CIT(A) for the assessment year 2018-19. 2. At the very outset, from the records we noticed that the assessee being a cooperative housing society Ltd filed its return of income which was processed u/s 143(1) of the Act and CPC has made the following adjustments:

1.3.

1 An addition of Rs. 14,10,031 to the total income under the head "Income from Business," citing an apparent mismatch

2 Andhra Co-op Housing Society Ltd, Mumbai.

in incorne classification between "Income from Business" and "In

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 80P

All 5,069 judgments and leading authorities on Section 80P →

Recent GST High Court judgments

Search GST case law →