161 Taxmann.com 206 (Pune-Trib.) Ruby Hall Clinic Karmachari Sahakari Pat Sanstha Maryadit v. ITO

161 Taxmann.com 23Reported decision2024#23028 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 80P(2)(d)Section 80P(4)Section 143(3)Section 144BSection 250Section 80PSection 120Section 129

Issues it is cited on

section 80p(2)(d)section 80p(2)section 80psection 80businessinterest

Judgments citing 161 Taxmann.com 206 (Pune-Trib.) Ruby Hall Clinic Karmachari Sahakari Pat Sanstha Maryadit v. ITO

THE DALLA CO OP AGRI MULTIPURPOSE SOCIETY LIMITED,JALANDHAR vs. INCOME TAX OFFICER WARD-, PHAGWARA

ITA 593/ASR/2025[2018-19]Status: DisposedITAT Amritsar23 Mar 2026AY 2018-19

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 593/Asr/2025 Assessment Year: 2018-19 The Dalla Co-Op. Agri Vs. Ito, Ward (1), Multipurpose Society Ltd. C/O Phagwara. B.D. Bansal & Co. B-641, Ground Floor Near A Block Gurudwara Ranjit Avenue, Amritsar. [Pan:-Aacat2201M] (Appellant) (Respondent) Appellant By Sh. Lakshay Bansal, Ca Sh. Charan Dass, Sr. Dr Respondent By Date Of Hearing 22.01.2026 Date Of Pronouncement 23.03.2026

Section 143(3)Section 250Section 56Section 80PSection 80P(2)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER (Physical Hearing) I.T.A. No. 593/Asr/2025 Assessment Year: 2018-19 The Dalla Co-op. Agri Vs. ITO, Ward (1), Multipurpose Society Ltd. C/O Phagwara. B.D. Bansal & Co. B-641, Ground Floor Near A Block Gurudwara Ranjit Avenue, Amritsar. [PAN:-AACAT2201M] (Appellant) (Respondent) Appellant by Sh. Lakshay Bansal, CA Sh. Charan Dass, Sr. DR Respondent by Date of Hearing 22.01.2026 Date of Pronouncement 23.03.2026 ORDER Per: Udayan Dasgupta, J.M.: This appeal is f…

SHREE LAXMI NAGARI SAHAKARI PATSANSTHA MARYADIT,JALGAON vs. ITO, WARD 1(4), JALGAON, JALGAON

In the result, the appeal filed by the assessee is allowed

ITA 1122/PUN/2025[2020-21]Status: DisposedITAT Pune23 Sept 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Vinay KawadiaFor Respondent: Shri Amit Bobde
Section 143(2)Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1122/PUN/2025 Assessment Year : 2020-21 Shree Laxmi Nagari Sahakari Vs. Income Tax Officer, Patsanstha Maryadit, Ward-1(4), Jalgaon Khushalbhau Road, At Post. Faizpur, Tal. Yawal, Dist. Jalgaon – 425503 Maharashtra PAN : AAAJS2191L Appellant Respondent Appellant by : Shri Vinay Kawadia Respondent by : Shri Amit Bobde Date of hearing : 21.08.2025 Date of pronouncement : 23.09.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The capti…

LAXMI NARAYAN RESIDENCY D CO. OP HSG SOC LTD,THANE vs. ITO WARD 1(1), THANE

In the result, the appeal of the assessee is allowed

ITA 3/MUM/2024[2020-21]Status: DisposedITAT Mumbai27 Jun 2024AY 2020-21

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhrilaxmi Narayan Residency D Vs. Assistant Director Of Co. Op. Hsg. Soc. Ltd. Income-Tax Cpc, Plot No. 189, 190, 191, Bengaluru/Ito Ward(1)1, Village Majjwada, Gokhale Road, Thane Pokhran Road No. 2, Unnati Garden, 3, Thane (W.)-400610 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaal7961N Appellant .. Respondent

For Appellant: Shri Bharat GandhiFor Respondent: Shri Nagnath Pasale
Section 143(1)Section 154Section 2(19)Section 250Section 7Section 70Section 80Section 80PSection 80P(2)(d)

…see in various cases by the co-ordinate benches. The Ld. AR has placed reliance on several decisions of some co- ordinate benches, some of which are as under: a. Ruby Hall Clinic Karmachari Sahakari Pat Sanstha Maryadit v/s Income Tax Officer, Ward 7(1)(2024) 161 Taxmann.com 23 (Pune- Trib). b. Pathare Prabhu Co-operative Housing Society Ltd. v/s Income-tax Officer (2023) 153 taxmann.com 714 (Mumbai Trib.) c. Palm Court M Premises Co-operative Society Ltd. v/s PCIT (2022) 145 taxmann.com 415 (Mumbai-Trib.) 6. The issue involved in the case has been decided in favour of the assessee in numerous decisions of the co…

161 Taxmann.com 206 (Pune-Trib.) Ruby Hall Clinic Karmachari Sahakari Pat Sanstha Maryadit v. ITO (161 Taxmann.com 23) — Cited in 3 Judgments | BharatTax