169 (Guj.), (v) Thorapadi Urban Co-op. Credit Society Ltd. v. ITO

156 Taxmann.com 419High Court2023#2119 most cited

What is 169 (Guj.), (v) Thorapadi Urban Co-op. Credit Society Ltd. v. ITO authority for?

A co-operative society is entitled to deduction under Section 80P(2)(d) of the Income Tax Act for interest earned on deposits kept with a co-operative bank.

54

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Also referred to as

Thorapadi Urban Co-op Credit Society Ltd v ITO · 156 Taxmann.com 419 · Section 80P(2)(d) · deduction · interest income · co-operative bank deposits · co-operative society

Sections most often in play

Section 80P(2)(d)Section 143(3)Section 250Section 2(19)Section 80P(4)Section 142(1)Section 144BSection 80P(2)(a)(i)

Issues it is cited on

section 2(19)section 2(c)section 80p(2)(c)section 194a(3)(v)section 80p(1)section 80p(2)(d)section 80p(4)section 254(2)section 194asection 80p(2)section 80p(2)(a)section 80p(2)(a)(i)

Judgments citing 169 (Guj.), (v) Thorapadi Urban Co-op. Credit Society Ltd. v. ITO

Lake Florence Abcdef and G Chs Ltd, Mumbai vs. DCIT-41 (1)(1), Mumbai

In the result, both the appeals filed by the assessee are allowed

ITA 4671/MUM/2025[2020-21]Status: DisposedITAT Mumbai31 Oct 2025AY 2020-21

Bench: Shri Sandeep Gosain

Section 250Section 80PSection 80P(2)(d)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 4670 & 4671/Mum/2025 A.Ys: 2018-19 & 2020-21 Lake Florence ABCDEF Vs DCIT-41(1)(1) & G CHS Ltd., Kautilya Bhavan, BKC Society office off ADI, Mumbai – 400051. Shankaracharya Marg, Powai, Mumbai – 400076. PAN – AAAAL2938B (Appellant) (Respondent) Assessee by Ms. Kinjal Bhuta Revenue by Shri Vikash Chandra, Addl.CIT Date of Hearing 03.09.2025 Date of Pronouncement 31.10.2025 ORDER PER SANDEEP GOSAIN, JM: These two appeals have been filed by the assessee challenging the different impugned orders passed…

Lake Florence Abcdef and G Chs Ltd, Mumbai vs. DCIT-41 (1)(1), Mumbai

In the result, both the appeals filed by the assessee are allowed

ITA 4670/MUM/2025[2018-19]Status: DisposedITAT Mumbai31 Oct 2025AY 2018-19

Bench: Shri Sandeep Gosain

Section 250Section 80PSection 80P(2)(d)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 4670 & 4671/Mum/2025 A.Ys: 2018-19 & 2020-21 Lake Florence ABCDEF Vs DCIT-41(1)(1) & G CHS Ltd., Kautilya Bhavan, BKC Society office off ADI, Mumbai – 400051. Shankaracharya Marg, Powai, Mumbai – 400076. PAN – AAAAL2938B (Appellant) (Respondent) Assessee by Ms. Kinjal Bhuta Revenue by Shri Vikash Chandra, Addl.CIT Date of Hearing 03.09.2025 Date of Pronouncement 31.10.2025 ORDER PER SANDEEP GOSAIN, JM: These two appeals have been filed by the assessee challenging the different impugned orders passed…

Elco Arcade Res and Non Res. Premises Co Op Society Limited, Mumbai vs. ITO Ward 23(1)(3), Mumbai

In the result, appeal filed by the assessee is allowed for statistical purposesin above terms

ITA 4481/MUM/2025[2017-18]Status: DisposedITAT Mumbai23 Sept 2025AY 2017-18

Bench: Shriom Prakash Kant & Shri Raj Kumar Chauhanelco Arcade Res & Non Res Ito 23(1)(3), Premisies Co-Operative Society Vs. Piramal Chamber, Ltd. Mumbai – 400 012 Elco Arcade, Hill Road, Bandra West, Mumbai-400 050 Pan: Aaaae8544N (Appellant) (Respondent) Assessee Represented By : Shripratik Jain, Ld. Ar Department Represented By : Shri Pushkarajbhangepatil, Ld. Dr Date Of Conclusion Of Hearing : 13.08.2025 Date Of Pronouncement : 23.09.2025

Section 142(1)Section 143(2)Section 250Section 80Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRIOM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Elco Arcade Res and Non Res ITO 23(1)(3), Premisies Co-Operative Society Vs. Piramal Chamber, Ltd. Mumbai – 400 012 Elco Arcade, Hill Road, Bandra West, Mumbai-400 050 PAN: AAAAE8544N (Appellant) (Respondent) Assessee Represented by : ShriPratik Jain, Ld. AR Department Represented by : Shri PushkarajBhangepatil, Ld. DR Date of conclusion of Hearing : 13.08.2025 Date of Pronouncement : 23.09.2025 O R D E R PER RAJ KUMAR CHAUHAN (J.M.): 1. This appeal is filed by…

Deputy Commissioner of Income-Tax, Circle-2(1)(1), Surat vs. Bardoli Vibhag Gram Vikas Co Op Credit Society Ltd, Surat

In the result, the appeal of the revenue is dismissed

ITA 317/SRT/2025[2022-23]Status: DisposedITAT Surat22 Aug 2025AY 2022-23

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.314 to 317/SRT/2025 AYs: (2017-18, 2018-19, 2020-21 & 2022-23) (Hybrid Hearing) DCIT, Vs. Bardoli Vibhag Gram Vikas Co-op. Circle – 2(1)(1), Society Ltd., Surat Sardar Baugsaat Gala Bardoli, H.O. Surat, Gujarat - 394601 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAATB8135B (Appellant) (Respondent) Appellant by Shri Ravi Kant Gupta, CIT-DR with Shri Ajay Uke, Sr. DR Respondent by Shri Akshay M. Modi, CA Date of Hearing 19/08/2025 Date of Pronouncement 22/08/2…

Deputy Commissioner of Income-Tax, Circle-2(1 )(1), Surat vs. Bardoli Vibhag Gram Vikas Co Op Credit Society Ltd, Surat

In the result, the appeal of the revenue is dismissed

ITA 316/SRT/2025[2020-21]Status: DisposedITAT Surat22 Aug 2025AY 2020-21

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.314 to 317/SRT/2025 AYs: (2017-18, 2018-19, 2020-21 & 2022-23) (Hybrid Hearing) DCIT, Vs. Bardoli Vibhag Gram Vikas Co-op. Circle – 2(1)(1), Society Ltd., Surat Sardar Baugsaat Gala Bardoli, H.O. Surat, Gujarat - 394601 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAATB8135B (Appellant) (Respondent) Appellant by Shri Ravi Kant Gupta, CIT-DR with Shri Ajay Uke, Sr. DR Respondent by Shri Akshay M. Modi, CA Date of Hearing 19/08/2025 Date of Pronouncement 22/08/2…

DCIT, Circle-2(1)(1), Surat vs. Bardoli Vibhag Gram Vikas Co Op Credit Society Ltd, Surat

In the result, the appeal of the revenue is dismissed

ITA 315/SRT/2025[2018-19]Status: DisposedITAT Surat22 Aug 2025AY 2018-19

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.314 to 317/SRT/2025 AYs: (2017-18, 2018-19, 2020-21 & 2022-23) (Hybrid Hearing) DCIT, Vs. Bardoli Vibhag Gram Vikas Co-op. Circle – 2(1)(1), Society Ltd., Surat Sardar Baugsaat Gala Bardoli, H.O. Surat, Gujarat - 394601 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAATB8135B (Appellant) (Respondent) Appellant by Shri Ravi Kant Gupta, CIT-DR with Shri Ajay Uke, Sr. DR Respondent by Shri Akshay M. Modi, CA Date of Hearing 19/08/2025 Date of Pronouncement 22/08/2…

DCIT, Circle-2(1)(1), Surat vs. Bardoli Vibhag Gram Vikas Co Op Credit Society Ltd, Surat

In the result, the appeal of the revenue is dismissed

ITA 314/SRT/2025[2017-18]Status: DisposedITAT Surat22 Aug 2025AY 2017-18

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.314 to 317/SRT/2025 AYs: (2017-18, 2018-19, 2020-21 & 2022-23) (Hybrid Hearing) DCIT, Vs. Bardoli Vibhag Gram Vikas Co-op. Circle – 2(1)(1), Society Ltd., Surat Sardar Baugsaat Gala Bardoli, H.O. Surat, Gujarat - 394601 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAATB8135B (Appellant) (Respondent) Appellant by Shri Ravi Kant Gupta, CIT-DR with Shri Ajay Uke, Sr. DR Respondent by Shri Akshay M. Modi, CA Date of Hearing 19/08/2025 Date of Pronouncement 22/08/2…

The Pursottam Farmers Co.Op. Cotton Ginning & Pressing Society Ltd., Surat vs. The Assistant Commissioner of Income Tax, Ciracle-2(2), Surat

In the result, the appeal of the assessee is allowed, whereas the appeal of the revenue is dismissed

ITA 523/SRT/2024[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.499/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Dcit, Vs. The Pursottam Farmers Co-Op. Circle – 2(1)(1), Cotton Grnning & Pressing Soc. Surat Ltd., Jahangirpura Gin., Jahangirpura, Rander – 395009, "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3000A (Appellant) (Respondent) आयकर अपील सं./Ita Nos.523/Srt/2024 Assessment Year: (2017-18) The Pursottam Farmers Co-Op. Vs. Dcit, Cotton Grnning & Pressing Soc. Ltd., Circle – 2(1)(1), Jahangirpura Gin., Jahangirpura, Surat Rander – 395009, "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3000A (Appellant) (Respondent) Appellant By Shri Ajay Uke, Sr. Dr Respondent By Shri Akshay M. Modi, Ca Date Of Hearing 23/07/2025 Date Of Pronouncement 19/08/2025

Section 143(3)Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.499/SRT/2024 Assessment Year: (2017-18) (Hybrid Hearing) DCIT, Vs. The Pursottam Farmers Co-op. Circle – 2(1)(1), Cotton Grnning and Pressing Soc. Surat Ltd., Jahangirpura Gin., Jahangirpura, Rander – 395009, "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAAT3000A (Appellant) (Respondent) आयकर अपील सं./ITA Nos.523/SRT/2024 Assessment Year: (2017-18) The Pursottam Farmers Co-op. Vs. DCIT, Cotton Grnning and Pressing Soc. Ltd., Circle – 2(1)(1), Jahang…

Dy. Commissoner of Income-Tax, Circle-2(1)(1), Surat vs. The Pursottam Farmers Co Op Cotton Grnning and Pressing Society Ltd, Surat

In the result, the appeal of the assessee is allowed, whereas the appeal of the revenue is dismissed

ITA 499/SRT/2024[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.499/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Dcit, Vs. The Pursottam Farmers Co-Op. Circle – 2(1)(1), Cotton Grnning & Pressing Soc. Surat Ltd., Jahangirpura Gin., Jahangirpura, Rander – 395009, "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3000A (Appellant) (Respondent) आयकर अपील सं./Ita Nos.523/Srt/2024 Assessment Year: (2017-18) The Pursottam Farmers Co-Op. Vs. Dcit, Cotton Grnning & Pressing Soc. Ltd., Circle – 2(1)(1), Jahangirpura Gin., Jahangirpura, Surat Rander – 395009, "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3000A (Appellant) (Respondent) Appellant By Shri Ajay Uke, Sr. Dr Respondent By Shri Akshay M. Modi, Ca Date Of Hearing 23/07/2025 Date Of Pronouncement 19/08/2025

Section 143(3)Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.499/SRT/2024 Assessment Year: (2017-18) (Hybrid Hearing) DCIT, Vs. The Pursottam Farmers Co-op. Circle – 2(1)(1), Cotton Grnning and Pressing Soc. Surat Ltd., Jahangirpura Gin., Jahangirpura, Rander – 395009, "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAAT3000A (Appellant) (Respondent) आयकर अपील सं./ITA Nos.523/SRT/2024 Assessment Year: (2017-18) The Pursottam Farmers Co-op. Vs. DCIT, Cotton Grnning and Pressing Soc. Ltd., Circle – 2(1)(1), Jahang…

Shri Jivico Karmachari Co-Operative Credit Society Limited, Rajkot, Gujarat vs. Income Tax Officer, Ward 2(1)(1), Rajkot, Gujarat

In the result, appeal filed by the assessee is allowed

ITA 48/RJT/2025[2017-18]Status: DisposedITAT Rajkot21 Jul 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos.48/Rjt/2025 ("नधा"रण वष" /Assessment Year: (2017-18) Shri Jivico Karmachari Co- Income Tax Officer, Operative Credit Society Ltd. Ward-2(1)(1), Rajkot, Aayakar Vs. Bhawan, Race Course Ring Road, Jivan Prakash, Mahila College Rajkot-360 001 Chowk, Tagore Marg, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaoas 6270 K (अपीलाथ" /Appellant) (""यथ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Krutarth Desai, Ar राज"व क" ओर से /Revenue By :Shri Abhimanyu Singh Yadav, Sr-Dr सुनवाई क" तार"ख/ Date Of Hearing : 03/07/2025 घोषणा क" तार"ख/Date Of Pronouncement : 21/07/2025 आदेश / O R D E R Per Dr. A.L. Saini, A.M:

For Appellant: Shri Krutarth Desai, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR
Section 142(1)Section 143(3)Section 250Section 56Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.48/RJT/2025 ("नधा"रण वष" /Assessment Year: (2017-18) Shri Jivico Karmachari Co- Income Tax Officer, Operative Credit Society Ltd. Ward-2(1)(1), Rajkot, Aayakar Vs. Bhawan, Race Course Ring Road, Jivan Prakash, Mahila College Rajkot-360 001 Chowk, Tagore Marg, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAOAS 6270 K (अपीलाथ" /Appellant) (""यथ" /Respondent) "नधा"रती क" ओर से /Assessee by : Shri Krutarth Desai, AR राज"व क" ओर से /Revenue b…

Shree Jamnagar Jilla Sahakari Kharid Vechan Sangh Limited, Jamnagar vs. DCIT-Cir-2(1), Jamnagar

In the result, appeal filed by the assessee is allowed

ITA 223/RJT/2025[2018-2019]Status: DisposedITAT Rajkot16 May 2025AY 2018-2019

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.223/Rjt/2025 "नधा"रण वष"/Assessment Year : 2018-19

For Appellant: Ms. Janvi Shah, ARFor Respondent: Shri Dheeraj Kumr Gupta, Sr-DR
Section 142(1)Section 144Section 250Section 80P(2)(d)

…ITA NO. 223/Rjt/2025 A.Y 18-19 Sh.J.J.S.K.V.S.Ltd. आयकर अपीलीय अिधकरण,राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.223/RJT/2025 "नधा"रण वष"/Assessment Year : 2018-19 Shree Jamnagar Jilla Sahakari Deputy Commissioner of बनाम/ Kharid Vechan Sangh Ltd., Income-tax, Circle-2(1)/National Vs Three Gate Grain Market, 3-Assessment Centre, Delhi Jamnagar-361 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAT 2757N (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee by : Ms. Janvi Shah, AR राज"व क" ओर…

Shri Nidhi Credit Co-Oprative Society Limited, Rajkot vs. ITO 3(1)(1), Rajkot

In the result, appeal filed by the assessee is allowed

ITA 936/RJT/2024[2014-2015]Status: DisposedITAT Rajkot30 Apr 2025AY 2014-2015

Bench: Dr. Arjun Lal Saini, Am. & Shr Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No.936/Rjt/2024 "नधा"रण वष" / Assessment Year: (2014-15)

For Appellant: Shri J.R. Mankodi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…ITA No.936/Rjt/2024 A.Y. 14-15 Sh.Nidhi Credit Co-Op Society Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, AM. & SHR DINESH MOHAN SINHA, JM आयकर अपील सं./ITA No.936/RJT/2024 "नधा"रण वष" / Assessment Year: (2014-15) Shri Nidhi Credit Co-Operative Income Tax Officer, Ward- Society Ltd. 3(1)(1), Rajkot, Aaykar Vs. 31, Shiv Anand Complex, Nr. Mehta Bhawan, Race Course Ring Petrol Pump, Dhebar Road, Rajkot Road, Rajkot 360001 360002. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAS 7489 Q (Appellant) (Respondent) Appellant by : Shri J.R. Mankodi, Ld. AR Respondent by : Shri Abh…

The Morbi Citizens Credit Co-Oprative Society Limited, Morvi vs. Assessment Unit, Income Tax Department

In the result, appeal filed by the assessee is allowed

ITA 285/RJT/2024[2020-2021]Status: DisposedITAT Rajkot27 Mar 2025AY 2020-2021

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.285/Rjt/2024 Assessment Year: (2020-21) (Hybrid Hearing) The Morbi Citizens Credit Co- Vs. The Assessment Unit, Operative Society Ltd., Income Tax Department Above Murlidhar Sales National Faceless Agency, Savsar Plot, Ram Assessment Center Chowk, Morbid - 363641 (Nfac), Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabat2850K (Appellant) (Respondent)

For Appellant: Shri J.R. Mankodi, Ld. A.RFor Respondent: Shri Sanjay Pungalia, Ld.CIT.DR
Section 142(1)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…ITA No.285/RJT/2024 AY 2020-21. Morbi Citizen Credit Co-op Soc. Ltd IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No.285/RJT/2024 Assessment Year: (2020-21) (Hybrid Hearing) The Morbi Citizens credit co- Vs. The Assessment unit, operative society Ltd., Income Tax Department Above Murlidhar sales National faceless agency, savsar plot, ram Assessment center chowk, morbid - 363641 (NFAC), Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABAT2850K (Appellant) (Respondent) Appellant by : Shri J.R. Mank…

Sultanpur Juth Seva Sahakari Mandali Ltd., Sultanpur, Tal. Gondal, Dist. Rajkot vs. The DCIT, Circle-1 (1), Rajkot

In the result, appeal filed by the assessee is allowed

ITA 697/RJT/2024[2018-19]Status: DisposedITAT Rajkot27 Feb 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.492 & 493 & 697/Rjt/2024 ("नधा"रण वष"/Assessment Year: (2018-19 & 2020-21) Sultanpur Juth Seva Sahkari Assessment Unit, Nfac Mandali Ltd. (Present Juris. Acit-Dcit Vs. Cir-1(1) Sultanpur, At Sultanpur Tal: Gondal, Dist. It Office, New Aayakar Bhavan, Vatiaka, Rajkot – 364470 Rajkot - 360001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aaabs0194F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Sulabh Pad Shah, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 142(1)Section 143(3)Section 270ASection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER And SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No.492 & 493 & 697/RJT/2024 ("नधा"रण वष"/Assessment Year: (2018-19 & 2020-21) Sultanpur Juth Seva Sahkari Assessment Unit, NFAC Mandali Ltd. (Present Juris. ACIT-DCIT Vs. Cir-1(1) Sultanpur, At Sultanpur Tal: Gondal, Dist. IT Office, New Aayakar Bhavan, Vatiaka, Rajkot – 364470 Rajkot - 360001 "थायी लेखा सं./जीआइआरसं./PAN/GIR No.: AAABS0194F (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant by : Shri Sulabh Pad Shah, Ld. AR व क" Respondent by : Shr…

Sultanpur Juth Seva Sahkari Mandli Ltd, Rajkot vs. Assessment Unit, NFAC (Present Juris. ACIT-DCIT Cir 1(1), Rajkot

In the result, appeal filed by the assessee is allowed

ITA 493/RJT/2024[2020-21]Status: DisposedITAT Rajkot27 Feb 2025AY 2020-21

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.492 & 493 & 697/Rjt/2024 ("नधा"रण वष"/Assessment Year: (2018-19 & 2020-21) Sultanpur Juth Seva Sahkari Assessment Unit, Nfac Mandali Ltd. (Present Juris. Acit-Dcit Vs. Cir-1(1) Sultanpur, At Sultanpur Tal: Gondal, Dist. It Office, New Aayakar Bhavan, Vatiaka, Rajkot – 364470 Rajkot - 360001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aaabs0194F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Sulabh Pad Shah, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 142(1)Section 143(3)Section 270ASection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER And SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No.492 & 493 & 697/RJT/2024 ("नधा"रण वष"/Assessment Year: (2018-19 & 2020-21) Sultanpur Juth Seva Sahkari Assessment Unit, NFAC Mandali Ltd. (Present Juris. ACIT-DCIT Vs. Cir-1(1) Sultanpur, At Sultanpur Tal: Gondal, Dist. IT Office, New Aayakar Bhavan, Vatiaka, Rajkot – 364470 Rajkot - 360001 "थायी लेखा सं./जीआइआरसं./PAN/GIR No.: AAABS0194F (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant by : Shri Sulabh Pad Shah, Ld. AR व क" Respondent by : Shr…

Sultanpur Juth Seva Sahkari Mandli Ltd, Rajkot vs. Assessment Unit, NFAC (Present Juris. ACIT-Dict Cir 1(1) Rajkot), Rajkot

In the result, appeal filed by the assessee is allowed

ITA 492/RJT/2024[2018-19]Status: DisposedITAT Rajkot27 Feb 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.492 & 493 & 697/Rjt/2024 ("नधा"रण वष"/Assessment Year: (2018-19 & 2020-21) Sultanpur Juth Seva Sahkari Assessment Unit, Nfac Mandali Ltd. (Present Juris. Acit-Dcit Vs. Cir-1(1) Sultanpur, At Sultanpur Tal: Gondal, Dist. It Office, New Aayakar Bhavan, Vatiaka, Rajkot – 364470 Rajkot - 360001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aaabs0194F (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Sulabh Pad Shah, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 142(1)Section 143(3)Section 270ASection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER And SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No.492 & 493 & 697/RJT/2024 ("नधा"रण वष"/Assessment Year: (2018-19 & 2020-21) Sultanpur Juth Seva Sahkari Assessment Unit, NFAC Mandali Ltd. (Present Juris. ACIT-DCIT Vs. Cir-1(1) Sultanpur, At Sultanpur Tal: Gondal, Dist. IT Office, New Aayakar Bhavan, Vatiaka, Rajkot – 364470 Rajkot - 360001 "थायी लेखा सं./जीआइआरसं./PAN/GIR No.: AAABS0194F (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant by : Shri Sulabh Pad Shah, Ld. AR व क" Respondent by : Shr…

Bussa Industrial Premises Co Operative Society Limited, Mumbai vs. ITO(22)(1)(3), Piramal Chambers, Mumbai

In the result, appeal filed by the assessee is allowed in above terms

ITA 4856/MUM/2024[2017-2018]Status: DisposedITAT Mumbai03 Jan 2025AY 2017-2018

Bench: Shri B R Baskaran & Shri Raj Kumar Chauhanbussa Industrial Premises Co- Ito 22(1)(3), Operative Society Ltd. Vs. Piramal Chamber, Mumbai. Century Bazaar Lane, Prabhadevi, Mumbai – 400 025 Pan: Aaaab6817F (Appellant) (Respondent) Assessee Represented By : Shri Pritesh Joshi, Ld. Ar Department Represented By : Shri Umesh Chandra Sinha, Ld. Dr Date Of Conclusion Of Hearing : 12.11.2024 Date Of Pronouncement : 03.01.2025

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI B R BASKARAN, ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Bussa Industrial Premises Co- ITO 22(1)(3), Operative Society Ltd. Vs. Piramal Chamber, Mumbai. Century Bazaar Lane, Prabhadevi, Mumbai – 400 025 PAN: AAAAB6817F (Appellant) (Respondent) Assessee Represented by : Shri Pritesh Joshi, Ld. AR Department Represented by : Shri Umesh Chandra Sinha, Ld. DR Date of conclusion of Hearing : 12.11.2024 Date of Pronouncement : 03.01.2025 O R D E R PER RAJ KUMAR CHAUHAN (J.M.): 1. This appeal is filed by the appellant/assessee…

Rushabh Apartment Co-Op Housing Society Limited, Mumbai vs. Ward 19(3)(1) Mumbai, Mumbai

In the result, all the appeals filed by the assessee are allowed in above terms

ITA 4120/MUM/2024[2021-22]Status: DisposedITAT Mumbai13 Dec 2024AY 2021-22

Bench: Shri B R Baskaran & Shri. Raj Kumar Chauhan

Section 143(1)Section 250Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J(SMC)”, MUMBAI BEFORE SHRI B R BASKARAN, ACCOUNTANT MEMBER & SHRI. RAJ KUMAR CHAUHAN, JUDICIAL MEMBER 1. ITA NO. 4120/MUM/2024 (A.Y: 2021-22) 2. ITA NO. 4121/MUM/2024 (A.Y: 2020-21) 3. ITA NO. 4122/MUM/2024 (A.Y: 2019-20) 4. ITA NO. 4123/MUM/2024 (A.Y: 2015-16) 5. ITA NO. 4124/MUM/2024 (A.Y: 2014-15) 6. ITA NO. 4125/MUM/2024 (A.Y: 2013-14) Rushabh Apartment Co- ITO Ward 19(3)(1), Operative Housing Society Ltd. Vs. Matru Mandir, Ground floor, Rushabh, Dr. Parekh Maharashtra-400 007 Street, Prathana Samaj, Mumbai-400 004 PAN: AAAAR5230L (Appellant) (Respondent)…

Ramas Tower Co Operative Housing Society Limited, Mumbai vs. Income Tax Officer - Ward 41(2)(4), Mumbai

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

ITA 4770/MUM/2024[Ramas Tower Co Operative Housing Society Limited]Status: DisposedITAT Mumbai06 Nov 2024

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhanassessment Year : 2022-23 Ramas Tower Co-Operative Income Tax Officer, Housing Society Limited, Ward-41(2)(4), S.N. Road, Tambe Nagar, Vs. Kautilya Bhavan, Mulund West, Mumbai Mumbai Pan : Aabar9445E (Appellant) (Respondent)

For Appellant: Shri Dharan GandhiFor Respondent: Ms. Smitha V. Nair, Addl.CIT
Section 119(2)(b)Section 139(1)Section 143(1)Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “SMC” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Assessment Year : 2022-23 Ramas Tower Co-Operative Income Tax Officer, Housing Society Limited, Ward-41(2)(4), S.N. Road, Tambe Nagar, vs. Kautilya Bhavan, Mulund West, Mumbai Mumbai PAN : AABAR9445E (Appellant) (Respondent) For Assessee : Shri Dharan Gandhi, For Revenue : Ms. Smitha V. Nair, Addl.CIT Date of Hearing : 06-11-2024 Date of Pronouncement : 06-11-2024 ORDER PER B.R. BASKARAN, A.M : The assessee has filed this appeal challenging the order dated 27…

The Mangalorean Garden Homes Co Operative Housing Society Limited, Mumbai vs. ITO Ward 23(3)(4), Mumbai

In the result, appeal filed by the assessee is allowed in the above terms

ITA 1696/MUM/2024[2017-18]Status: DisposedITAT Mumbai20 Sept 2024AY 2017-18

Bench: Shri. Amarjit Singh & Shri. Raj Kumar Chauhanthe Mangalorean Garden Homes Vs. Ito Ward 23(3)(4) Co-Operative Housing Society Room No. 119, 1St Floor, Matru Limited Mandir, Tardeo Road, Rebello House, 132, Hill Road, Mumbai – 400007. Bandra (W), Mumbai - 400050. Pan: Aaaat3420G (Appellant) (Respondent)

Section 250Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI. AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI. RAJ KUMAR CHAUHAN, JUDICIAL MEMBER The Mangalorean Garden Homes Vs. ITO Ward 23(3)(4) Co-operative Housing Society Room No. 119, 1st Floor, Matru Limited Mandir, Tardeo Road, Rebello House, 132, Hill Road, Mumbai – 400007. Bandra (W), Mumbai - 400050. PAN: AAAAT3420G (Appellant) (Respondent) Assessee Represented by : Shri. Subhash S. Shetty Department Represented by : Shri. Ashok Kumar Ambastha – Sr. A.R. Date of conclusion of Hearing : 20.06.2024 Date of Pronouncement : 20.09.2024 O R D E R PER…