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

K1104 Elaamuthur Primary Agricultural Co-Operative Credit Scoiety, Tiruppur vs. ITO, Ward 2(4), Tiruppur

In the result, appeals filed by the assessee for both the

ITA 1041/CHNY/2024[2017-18]Status: DisposedITAT Chennai18 Sept 2024AY 2017-18

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 1040 & 1041/Chny/2024 िनधा"रणवष" / Assessment Years: 2016-17 & 2017-18 K 1104 Elayamuthur Primary Income Tax Officer, Agricultural Co-Operative Credit V. Ward -2(4), Society, Tirupur. Elayamuthur, Udumalpet, Tirupur – 642 154. [Pan: Aabak-3636-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. S. Sridhar, Advocate ""यथ"क"ओरसे/Respondent By : Shri. R.V. Aroonprasaad, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 23.07.2024 घोषणाकीतारीख/Date Of Pronouncement : 18.09.2024

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. R.V. AroonPrasaad, Addl.CIT
Section 143(1)Section 143(3)Section 80PSection 80P(2)(d)Section 80P(4)

…आयकरअपीलीयअिधकरण,‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी एसएसिव"ने"रिव, , , , "याियकसद"यएवं"ी एस. आर.रघुनाथा, , , , लेखा सद"यके सम" BEFORE SHRI S.S. VISWANETHRA RAVI, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 1040 & 1041/Chny/2024 िनधा"रणवष" / Assessment Years: 2016-17 & 2017-18 K 1104 Elayamuthur Primary Income Tax Officer, Agricultural Co-operative Credit v. Ward -2(4), Society, Tirupur. Elayamuthur, Udumalpet, Tirupur – 642 154. [PAN: AABAK-3636-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant by : S…

K1104 Elayamuthur Promary Agricultural Co-Operative Credit Society, Tiruppur vs. ITO, Ward 2(4), Tiruppur

In the result, appeals filed by the assessee for both the

ITA 1040/CHNY/2024[2016-17]Status: DisposedITAT Chennai18 Sept 2024AY 2016-17

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 1040 & 1041/Chny/2024 िनधा"रणवष" / Assessment Years: 2016-17 & 2017-18 K 1104 Elayamuthur Primary Income Tax Officer, Agricultural Co-Operative Credit V. Ward -2(4), Society, Tirupur. Elayamuthur, Udumalpet, Tirupur – 642 154. [Pan: Aabak-3636-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. S. Sridhar, Advocate ""यथ"क"ओरसे/Respondent By : Shri. R.V. Aroonprasaad, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 23.07.2024 घोषणाकीतारीख/Date Of Pronouncement : 18.09.2024

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. R.V. AroonPrasaad, Addl.CIT
Section 143(1)Section 143(3)Section 80PSection 80P(2)(d)Section 80P(4)

…आयकरअपीलीयअिधकरण,‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी एसएसिव"ने"रिव, , , , "याियकसद"यएवं"ी एस. आर.रघुनाथा, , , , लेखा सद"यके सम" BEFORE SHRI S.S. VISWANETHRA RAVI, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 1040 & 1041/Chny/2024 िनधा"रणवष" / Assessment Years: 2016-17 & 2017-18 K 1104 Elayamuthur Primary Income Tax Officer, Agricultural Co-operative Credit v. Ward -2(4), Society, Tirupur. Elayamuthur, Udumalpet, Tirupur – 642 154. [PAN: AABAK-3636-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant by : S…

St Sebastian Homes Co-Op Society Ltd, Mumbai vs. Income Tax Officer NFAC/ Ward-23(3)(1), Mumbai

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

ITA 1049/MUM/2024[2018-19]Status: DisposedITAT Mumbai23 Aug 2024AY 2018-19

Bench: Ms. Padmavathy S. & Shri. Raj Kumar Chauhan & The St. Sebastian Homes Co- Vs. Income Tax Officer Operative Society Ltd. Neac/Ward-23(3)(1), Mumbai 3, Sebastian House, 42, Rebello Income Tax Office, Matru Road, Bandra (West), Mumbai – Mandir, Mumbai – 400 007. 400 050. Pan: Aaaat3419K (Appellant) (Respondent)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE MS. PADMAVATHY S., ACCOUNTANT MEMBER AND SHRI. RAJ KUMAR CHAUHAN, JUDICIAL MEMBER & The St. Sebastian Homes Co- Vs. Income Tax Officer operative Society Ltd. NEAC/Ward-23(3)(1), Mumbai 3, Sebastian House, 42, Rebello Income Tax Office, Matru Road, Bandra (West), Mumbai – Mandir, Mumbai – 400 007. 400 050. PAN: AAAAT3419K (Appellant) (Respondent) Assessee Represented by : Shri. Bhavesh Jain Department Represented by : Shri. Dr. Kishor Dhule – CIT DR Date of conclusion of Hearing : 12.06.2024 Date of Pronouncement : 23.08.2024 O R D E R PER BENC…

The St. Sebastian Homes Co-Operative Society Ltd, Mumbai Suburban vs. Income Tax Officer Ward-23(3)(4), Mumbai

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

ITA 1048/MUM/2024[2015-16]Status: DisposedITAT Mumbai23 Aug 2024AY 2015-16

Bench: Ms. Padmavathy S. & Shri. Raj Kumar Chauhan

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE MS. PADMAVATHY S., ACCOUNTANT MEMBER AND SHRI. RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA NO. 1048/MUM/2024 (A.Y: 2015-16) & ITA NO. 1049/MUM/2024 (A.Y: 2018-19) The St. Sebastian Homes Co- Vs. Income Tax Officer operative Society Ltd. NEAC/Ward-23(3)(1), Mumbai 3, Sebastian House, 42, Rebello Income Tax Office, Matru Road, Bandra (West), Mumbai Mandir, Mumbai – 400 007. 400 050. PAN: AAAAT3419K (Appellant) (Respondent) Assessee Represented by : Shri. Bhavesh Jain Department Represented by : Shri. Dr. Kishor Dhule CIT DR Date of conclusion of Hearin…

Potheri Village Weaning Food Mfg. Womens Development Industrial Coop., Kanchipuram vs. ITO, Ncw-22(1), Tambaram

The appeal stand partly allowed

ITA 1165/CHNY/2024[2018-19]Status: DisposedITAT Chennai12 Aug 2024AY 2018-19

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1165/Chny/2024 (िनधा*रणवष* / Assessment Year: 2018-19) Potheri Village Weaning Food Ito Manufacturing Womens Development Non-Corporate Ward-22(1), बनाम Industrial Co-Op. Tambaram. / Vs. 12, Amman Koil Street, Potheri, Katankolathur Post, Kanchipuram-603 203. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaap-9745-Q (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri I. Dinesh (Advocate) Ld.Ar " थ"कीओरसे/Respondent By : Ms. R. Anita (Addl.Cit)-Ld .Dr सुनवाईकीतारीख/Date Of Hearing : 01-08-2024 घोषणाकीतारीख /Date Of Pronouncement : 12-08-2024 आदेश / O R D E R

For Appellant: Shri I. Dinesh (Advocate) Ld.ARFor Respondent: Ms. R. Anita (Addl.CIT)-Ld .DR
Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…1 आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1165/Chny/2024 (िनधा*रणवष* / Assessment Year: 2018-19) Potheri Village Weaning Food ITO Manufacturing Womens Development Non-Corporate Ward-22(1), बनाम Industrial Co-op. Tambaram. / Vs. 12, Amman Koil Street, Potheri, Katankolathur Post, Kanchipuram-603 203. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAAAP-9745-Q (अपीलाथ"/Appellant) : (" थ" / R…

Om Galaxy Apartment Chs Ltd, Mumbai vs. Income Tax Officer, Ward22(2)(1), Mumbai, Mubai

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

ITA 2939/MUM/2024[2020-2021]Status: DisposedITAT Mumbai07 Aug 2024AY 2020-2021

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjeeassessment Year 2020-21 Om Galaxy Apartment Chs The Income Tax Officer, Ltd., Ward-22(2)(1), Plot No. 231, Om Galaxy Vs. Piramal Chambers, Co-Op. Hsg. Society Ltd., Lal Baug, Sakharam Keer Marg, Mumbai. Matunga West, Mumbai. Pan : Aaajo0045K (Appellant) (Respondent) For Assessee : Ms. Rucha Vaidya, For Revenue : Shri Pravin M. Chavan, Sr.Dr Date Of Hearing : 01-08-2024 Date Of Pronouncement : 07-08-2024 Order Per B.R. Baskaran, A.M.

For Appellant: Ms. Rucha VaidyaFor Respondent: Shri Pravin M. Chavan, Sr.DR
Section 2(19)Section 4Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “J” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Assessment Year 2020-21 Om Galaxy Apartment CHS The Income Tax Officer, Ltd., Ward-22(2)(1), Plot No. 231, Om Galaxy vs. Piramal Chambers, Co-Op. Hsg. Society Ltd., Lal Baug, Sakharam Keer Marg, Mumbai. Matunga West, Mumbai. PAN : AAAJO0045K (Appellant) (Respondent) For Assessee : Ms. Rucha Vaidya, For Revenue : Shri Pravin M. Chavan, Sr.DR Date of Hearing : 01-08-2024 Date of Pronouncement : 07-08-2024 ORDER PER B.R. BASKARAN, A.M. The assessee has filed this ap…

L and T Group of Companies Employees Co-Op Housing Society Limited, Mumbai vs. Ward 24(2)(1), Mumbai

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

ITA 2531/MUM/2024[2013-2014]Status: DisposedITAT Mumbai30 Jul 2024AY 2013-2014

Bench: Shri. Narendra Kumar Billaiya**

Section 139(1)Section 250Section 80P(2)(d)

…# **IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH "J(SMC)", MUMBAI** #### **BEFORE SHRI. NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER** **&** ## **SHRI. RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA NO. 2531/MUM/2024 (A.Y: 2013-14)** L and T Group of Companies *Vs.* Ward 24(2)(1), Mumbai Employees Co-op Housing Society Piramal Chambers, Mumbai Limited L Tech House, Vijay Nagar, Marol, Maroshi Road, Andheri East, Mumbai – 400 059. **PAN: AABAL1066H** **(Appellant) (Respondent)** **Assessee Represented by : Shri. Vishal Gala CA** **Department Represented by : Shri. Sunil K. Agwane (Sr. DR.)** **Date of con…

Fortune Heights Co-Operative Housing Society Limited, Mumbai vs. Income Tax Officer, 22(1)(7), Mumbai

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

ITA 1103/MUM/2024[2017-18]Status: DisposedITAT Mumbai09 Jul 2024AY 2017-18

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri B R Baskaran, Hon’Blefortune Heights Co-Operative Income Tax Officer Ward Housing Society Limited, 22(1)(7), 298/299, Fortune Heights, Mumbai. L J Road, Mahim, Mumbai 400 016

For Appellant: Shri Ashish ThakurdesaiFor Respondent: Ms. Rajeshwari Menon, Sr. DR
Section 2(19)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “F”, MUMBAI Before Justice (Retd.) C V Bhadang, Hon’ble President & Shri B R Baskaran, Hon’ble Accountant Member Fortune Heights Co-Operative Income Tax Officer Ward Housing Society Limited, 22(1)(7), 298/299, Fortune Heights, Mumbai. L J Road, Mahim, Mumbai 400 016 PAN AAAAF1757G (Appellant) (Respondent) For the Assessee : Shri Ashish Thakurdesai For the Revenue : Ms. Rajeshwari Menon, Sr. DR Date of Hearing : 05.06 .2024 Date of Pronouncement : 9.07.2024 O R D E R Per B R Baskaran, Accountant Member: The assessee has filed this appeal challenging the o…

Shah and Nahar Industrial Premises A2Co-Op Society Limited, Mumbai vs. Assistant Commissioner of Income Tax Circle 22(3), Mumbai

In the result, the appeals for AY 2017-18, 2018-19 & 2020-21 of the assessee are allowed

ITA 544/MUM/2024[2017-2018]Status: DisposedITAT Mumbai21 Jun 2024AY 2017-2018

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

For Appellant: Shri Ashish A. Thakurdesai, CAFor Respondent: Shri Dr. Kishor Dhule, CIT-DR &
Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI RAJ KUMAR CHAUHAN, JM I.T.A. No. 542 /Mum/2024 (Assessment Year: 2020-21 I.T.A. No. 544 /Mum/2024 (Assessment Year: 2017-18 I.T.A. No. 543/Mum/2024 (Assessment Year: 2018-19 Shah and Nahar Industrial National e-Assessment Centre, Premises A2Co-op. Soc. Ltd. New Delhi/ Asst. CIT, Circle- Bldg 2, Shah and Nahar A2, 22(3), Piramal Chambers, Vs. Sitaram Jadhav Marg, Lower Parel, Lalbaug, Mumbai-400013. Mumbai-400012. PAN : AAABS1145A Appellant) : Respondent) Appellant/Assessee by : Shri Ashish A. Thakurdesai, CA Revenue/Responde…

Shah and Nahar Industrial Premises A2Co-Op Society Limited, Mumbai vs. National E-Assessment Centre, New Delhi

In the result, the appeals for AY 2017-18, 2018-19 & 2020-21 of the assessee are allowed

ITA 542/MUM/2024[2020-2021]Status: DisposedITAT Mumbai21 Jun 2024AY 2020-2021

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

For Appellant: Shri Ashish A. Thakurdesai, CAFor Respondent: Shri Dr. Kishor Dhule, CIT-DR &
Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI RAJ KUMAR CHAUHAN, JM I.T.A. No. 542 /Mum/2024 (Assessment Year: 2020-21 I.T.A. No. 544 /Mum/2024 (Assessment Year: 2017-18 I.T.A. No. 543/Mum/2024 (Assessment Year: 2018-19 Shah and Nahar Industrial National e-Assessment Centre, Premises A2Co-op. Soc. Ltd. New Delhi/ Asst. CIT, Circle- Bldg 2, Shah and Nahar A2, 22(3), Piramal Chambers, Vs. Sitaram Jadhav Marg, Lower Parel, Lalbaug, Mumbai-400013. Mumbai-400012. PAN : AAABS1145A Appellant) : Respondent) Appellant/Assessee by : Shri Ashish A. Thakurdesai, CA Revenue/Responde…

Backbay Premises Co-Op Society Ltd., Mumbai vs. National Faceless Appeal Centre, Delhi

In the result, the appeals are allowed

ITA 4146/MUM/2023[2014-15]Status: DisposedITAT Mumbai14 Jun 2024AY 2014-15

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri B R Baskaran, Hon’Ble

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Ashok Kumar Ambastha
Section 143(3)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI Before Justice (Retd.) C V Bhadang, Hon’ble President & Shri B R Baskaran, Hon’ble Accountant Member ITA Nos. 4144 & 4146/Mum/2023 Assessment Years : 2015-16 & 2014-15 Backbay Premises Co-op Society Ltd., NFAC, Delhi Jolly Maker Chambers No. 2, Vs. 225, Nariman Point, Mumbai 400 021. PAN AAATB9482D (Appellant) (Respondent) Appellant By : Shri Vimal Punmiya Respondent By : Shri Ashok Kumar Ambastha Date of Hearing : 18.04.2024 Date of Pronouncement: 14.06.2024 O R D E R Per Justice (Retd.) C V Bhadang : Both these appeals for the assessment…

Backbay Premises Co-Op Society Ltd., Mumbai vs. National Faceless Assement Centre, Delhi

In the result, the appeals are allowed

ITA 4144/MUM/2023[2015-16]Status: DisposedITAT Mumbai14 Jun 2024AY 2015-16

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri B R Baskaran, Hon’Ble

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Ashok Kumar Ambastha
Section 143(3)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI Before Justice (Retd.) C V Bhadang, Hon’ble President & Shri B R Baskaran, Hon’ble Accountant Member ITA Nos. 4144 & 4146/Mum/2023 Assessment Years : 2015-16 & 2014-15 Backbay Premises Co-op Society Ltd., NFAC, Delhi Jolly Maker Chambers No. 2, Vs. 225, Nariman Point, Mumbai 400 021. PAN AAATB9482D (Appellant) (Respondent) Appellant By : Shri Vimal Punmiya Respondent By : Shri Ashok Kumar Ambastha Date of Hearing : 18.04.2024 Date of Pronouncement: 14.06.2024 O R D E R Per Justice (Retd.) C V Bhadang : Both these appeals for the assessment…

Assistant Commissioner of Income Tax, Tarabai Park, Kolhapur vs. Kolhapur Zilla Sahakari Dudh Utpadak Sangh Limited, Kolhapur

ITA 301/PUN/2024[2020-21]Status: HeardITAT Pune10 Jun 2024AY 2020-21

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.0301/Pun/2024 निर्धारण वषा / Assessment Year : 2020-21 Asstt. Commissioner Of Income Tax, Kolhapur . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Kolhapur Zilla Sahakari Dudh Utpadak Sangh Ltd. B-1 Midc, Gokul Shirgaon, Kolhapur-416234 Pan: Aaaak0230D . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mr Pranjal Phadnis [‘Ld. Ar’] Revenue By : Mr Keyur Patel & Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 30/05/2024 घोषणा की तारीख / Date Of Pronouncement : 10/06/2024 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Filed U/S 253(2) Of The Income Tax Act [‘The Act’] By The Revenue Challenges The Order Of National Faceless Appeal Centre, Delhi [‘Nfac/Cit(A)’] In Din & Order Itba/Nfac/S/250/2023-24/1058957688(1) Dt. 21/12/2023 Passed U/S 250 Of The Act Which In Turn Arisen Out Of Respective Orders Of Assessment Passed U/S 143(3) R.W.S. 144B Of The Act.

For Appellant: Mr Pranjal Phadnis [‘Ld. AR’]For Respondent: Mr Keyur Patel & Ramnath Murkunde [‘Ld. DR’]
Section 143(2)Section 143(3)Section 250Section 253(2)Section 80GSection 80PSection 80P(2)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘A’ BENCH, PUNE BEFORE HON’BLE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No.0301/PUN/2024 निर्धारण वषा / Assessment Year : 2020-21 Asstt. Commissioner of Income Tax, Kolhapur . . . . . . . अपीलार्थी / Appellant बिधम / V/s. Kolhapur Zilla Sahakari Dudh Utpadak Sangh Ltd. B-1 MIDC, Gokul Shirgaon, Kolhapur-416234 PAN: AAAAK0230D . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Mr Pranjal Phadnis [‘Ld. AR’] Revenue by : Mr Keyur Patel & Ramnath Murkunde [‘Ld. DR’] सुनवाई की तारीख / Date of…

SHI vs. Ahyadri Sahakari Patpedhi Maryadit, Mumbaivs.Income Tax Officer-Ward 19(3)(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 3829/MUM/2023[2017-18]Status: DisposedITAT Mumbai05 Apr 2024AY 2017-18

Bench: Justice (Retd.) C.V. Bhadang & Shri B.R. Baskaran: A.Y : 2017-18 Shivsahyadri Sahakari Patpedhi Vs. Income Tax Officer, Maryadit, 118, 5Th Floor, Ward-19(3)(3), Mumbai. Devi Bhavan, Senapati Bapat Marg, (Respondent) Matunga (W), Mumbai 400 016. Pan : Aafas6090N (Appellant)

For Appellant: NoneFor Respondent: Shri Manoj Kumar Singh
Section 142(1)Section 143(1)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE JUSTICE (RETD.) C.V. BHADANG, PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER : A.Y : 2017-18 Shivsahyadri Sahakari Patpedhi Vs. Income Tax Officer, Maryadit, 118, 5th floor, Ward-19(3)(3), Mumbai. Devi Bhavan, Senapati Bapat Marg, (Respondent) Matunga (W), Mumbai 400 016. PAN : AAFAS6090N (Appellant) Appellant by : None Respondent by : Shri Manoj Kumar Singh Date of Hearing : 06/03/2024 Date of Pronouncement : 05/04/2024 O R D E R PER JUSTICE (RETD.) C.V. BHADANG, PRESIDENT : The assessee has filed this appeal challenging the order date…