80P(2)(d) of the Act. In Kaliandas Udyag Bhavan Premises Co-op Society Ltd. v. ITO

94 Taxmann.com 15Income Tax Appellate Tribunal2018#790 most cited

What is 80P(2)(d) of the Act. In Kaliandas Udyag Bhavan Premises Co-op Society Ltd. v. ITO authority for?

A co-operative society, even if it is a co-operative bank whose general deduction under Section 80P is restricted by Section 80P(4), can still claim a deduction under Section 80P(2)(d) for interest income derived from its investments held with another co-operative society, as it retains its identity as a co-operative society.

130

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also referred to as

Kaliandas Udyag Bhavan Premises Co-op Society Ltd. v. ITO · Section 80P · Section 80P(4) · Section 80P(2)(d) · co-operative bank deduction · interest income co-operative society · investments with co-operative society · applicability of 80P(4) · co-operative society interest deduction · ITAT Mumbai 2018

Sections most often in play

Section 80P(2)(d)Section 80P(4)Section 2(19)Section 250Section 80PSection 143(1)Section 234BSection 80P(2)(a)(i)

Issues it is cited on

section 56(i)(ccv)section 70section 80p(1)section 2(19)section 80(p)(2)(d)section 80p(4)section 80(p)section 80p(2)(c)section 5(b)section 80(p)(2)section 80p(2)(d)section 194a(3)(v)

Judgments citing 80P(2)(d) of the Act. In Kaliandas Udyag Bhavan Premises Co-op Society Ltd. v. ITO

OM SHIVDARSHAN CO-OP HOSING SOCIETY LTD,MUMBAI vs. INCOME TAX OFFICER, WARD 41(2)(3), , MUMBAI

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 966/MUM/2026[2021-22]Status: DisposedITAT Mumbai27 Mar 2026AY 2021-22

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Ravindra Naik, CAFor Respondent: Shri Pravin Salunkhe, SR. DR
Section 143(1)Section 250Section 80PSection 80P(1)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H(SMC)” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 966/Mum./2026 (Assessment Year : 2021-22) Om Shivdarshan Co-op. Housing, Plot No.33, Om Shivdarshan, Datar Colony, Bhandup East, Mumbai - 400042 ……………. Appellant PAN : AAAAO1583D v/s Income Tax Officer, Ward – 41(2)(3), Kautilya Bhavan, Mumbai – 400051 ……………. Respondent Assessee by : Shri Ravindra Naik, CA Revenue by : Shri Pravin Salunkhe, SR. DR Date of Hearing – 18/03/2026 Date of Order – 27/03/2026 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The asses…

MARIGOLD MERIDIAN CO-OPERATIVE HOUSING SOCIETY LTD,MUMBAI vs. ITO WARD, MUMBAI

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 9072/MUM/2025[2018-19]Status: DisposedITAT Mumbai05 Mar 2026AY 2018-19

Bench: Shri Rahul Chaudhary & Shri Bijayananda Pruseth

Section 143(1)Section 143(1)(a)Section 2(19)Section 250Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI “SMC” BENCH, MUMBAI BEFORE SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 9070, 9071 & 9072/MUM/2025 (AY:2020-21, 2021-22 & 2018-19, ) Marigold Meridian Co- vs. ITO Ward 41(2)(3) operative Housing Society Kautilya Bhavan, Limited Mumbai Society Office, Gr Floor, Marigold Meridian CHS, Lake Road, Bhandup West, Maharashtra-400078. PAN/GIR No: AAFAM6325G (Appellant) (Respondent) Appellant by Shri Rahul Parekh Respondent by Ms. Deepika Arora (SR DR) Date of Hearing 04.03.2026 Date of Pronouncement 05.03.2026 O R D E R PER…

MARIGOLD MERIDIAN CO-OPERATIVE HOUSING SOCIETY LTD,MUMBAI vs. ITO WARD-41(2)(3), MUMBAI

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 9071/MUM/2025[2021-22]Status: DisposedITAT Mumbai05 Mar 2026AY 2021-22

Bench: Shri Rahul Chaudhary & Shri Bijayananda Pruseth

Section 143(1)Section 143(1)(a)Section 2(19)Section 250Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI “SMC” BENCH, MUMBAI BEFORE SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 9070, 9071 & 9072/MUM/2025 (AY:2020-21, 2021-22 & 2018-19, ) Marigold Meridian Co- vs. ITO Ward 41(2)(3) operative Housing Society Kautilya Bhavan, Limited Mumbai Society Office, Gr Floor, Marigold Meridian CHS, Lake Road, Bhandup West, Maharashtra-400078. PAN/GIR No: AAFAM6325G (Appellant) (Respondent) Appellant by Shri Rahul Parekh Respondent by Ms. Deepika Arora (SR DR) Date of Hearing 04.03.2026 Date of Pronouncement 05.03.2026 O R D E R PER…

MARIGOLD MERIDIAN CO-OPERATIVE HOUSING SOCIETY LTD,MUMBAI vs. ITO WARD-41(2)(3), MUMBAI

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 9070/MUM/2025[2020-21]Status: DisposedITAT Mumbai05 Mar 2026AY 2020-21

Bench: Shri Rahul Chaudhary & Shri Bijayananda Pruseth

Section 143(1)Section 143(1)(a)Section 2(19)Section 250Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI “SMC” BENCH, MUMBAI BEFORE SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 9070, 9071 & 9072/MUM/2025 (AY:2020-21, 2021-22 & 2018-19, ) Marigold Meridian Co- vs. ITO Ward 41(2)(3) operative Housing Society Kautilya Bhavan, Limited Mumbai Society Office, Gr Floor, Marigold Meridian CHS, Lake Road, Bhandup West, Maharashtra-400078. PAN/GIR No: AAFAM6325G (Appellant) (Respondent) Appellant by Shri Rahul Parekh Respondent by Ms. Deepika Arora (SR DR) Date of Hearing 04.03.2026 Date of Pronouncement 05.03.2026 O R D E R PER…

HORIZON CO OPERATIVE HOUSING SOCIETY LIMITED ,MUMBAI vs. ITO WARD 21(2)(4), MUMBAI

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

ITA 8469/MUM/2025[2018-19]Status: DisposedITAT Mumbai25 Feb 2026AY 2018-19

Bench: Shri Amit Shukla () & Shri Girish Agrawal ()

Section 143(3)Section 2(19)Section 80PSection 80P(1)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) & SHRI GIRISH AGRAWAL (ACCOUNTANT MEMBER) I.T.A. No. 8468 & 8469/Mum/2025 Assessment Years: 2013-14 & 2018-19 Horizon Co-operative Housing Vs. ITO, 21(1)(4) Society Limited 1, Horizon Society S. K. Ahire Marg Door Darshan Worli Mumbai - 400018 [PAN: AAAAH1685F] (Appellant) (Respondent) Assessee by Ms. Pratiksha Jain a/w Shri Jayesh Chobisa, ARs Revenue by Shri Hemanshu Joshi, Sr.D/R Date of Hearing 24.02.2026 Date of Pronouncement 25.02.2026 ORDER PER AMIT SHUKLA (J.M.): 1. The above-captioned appeals have been fil…

HORIZON CO-OPERATIVE HOUSING SOCIETY LIMTED ,MUMBAI vs. ITO WARD 21(1)(4), MUMBAI

ITA 8468/MUM/2025[2013-14]Status: DisposedITAT Mumbai25 Feb 2026AY 2013-14

Bench: Shri Amit Shukla () & Shri Girish Agrawal () Ι.Τ.Α. Νο. 8468 & 8469/Mum/2025

Section 143(3)Section 2(19)Section 80PSection 80P(1)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) & SHRI GIRISH AGRAWAL (ACCOUNTANT MEMBER) Ι.Τ.Α. Νο. 8468 & 8469/Mum/2025 Assessment Years: 2013-14 & 2018-19 Horizon Co-operative Housing Society Limited Vs. ΙΤΟ, 21(1)(4) 1, Horizon Society S. K. Ahire Marg Door Darshan Worli Mumbai - 400018 [PAN: ААААH1685F] (Appellant) (Respondent) Assessee by Ms. Pratiksha Jain a/w Shri Jayesh Chobisa, ARs Revenue by | Shri Hemanshu Joshi, Sr.D/R Date of Hearing 24.02.2026 Date of Pronouncement 25.02.2026 ORDER PER AMIT SHUKLA (J.M.): 1. The above-captioned appeals have been fil…

EVEREST GRANDE COMMERCIAL PREMISES CO-OP. SOCIETY LTD,MUMBAI vs. ITO, 24 (1)(1), MUMBAI

In the result, the appeal by the assessee is allowed

ITA 8609/MUM/2025[2022-23]Status: DisposedITAT Mumbai11 Feb 2026AY 2022-23

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhaileverest Grande Commercial Premises Co- Op. Society Ltd Cts 46/34, Plot 3A Everest Grande Society, Mahakali Caves Road, Andheri Kurla Road, ............... Appellant Andheri (East), Mumbai- 400093 Pan: Aaaae5455A

For Appellant: Shri N. R AgrawalFor Respondent: Shri Pravin Salunkhe, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 144BSection 250Section 3Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H (SMC)” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Everest Grande Commercial Premises Co- Op. Society Ltd CTS 46/34, Plot 3A Everest Grande Society, Mahakali Caves Road, Andheri Kurla Road, ............... Appellant Andheri (East), Mumbai- 400093 PAN: AAAAE5455A v/s ITO, 24(1)(1) 3rd Floor, Piramal Chambers, Lalbaugh ……………… Respondent Mumbai- 400034 Assessee by : Shri N. R Agrawal Revenue by : Shri Pravin Salunkhe, Sr. DR Date of Hearing – 03/02/2026 Date of Order - 11/02/2026 O R D E R PER SANDEEP SINGH KA…

HIRA MANEK CO OPERATIVE HOUSING SOCIETY LIMITED ,MUMBAI vs. ITO WARD 34(2)(1), MUMBAI

In the result, the appeal by the assessee for the assessment year 2020-

ITA 8500/MUM/2025[2020-21]Status: DisposedITAT Mumbai02 Feb 2026AY 2020-21

Bench: Shri Sandeep Singh Karhailshri Bijayananda Pruseth

For Appellant: Shri Rajesh Kumar GandhiFor Respondent: Shri Pravin Salunkhe, Sr.DR
Section 143(1)Section 250Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “H (SMC)” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No.8500/MUM/2025 (Assessment Year: 2021-22) (Assessment Year: 2020-21) Hira Manek Co-operative Housing Society Ltd. Plot No.48/D TPS-III, Baptista Road, Vile Parle (West), Mumbai – 400056 ............... Appellant PAN: AAAAH2970B v/s Income Tax Officer, Ward - 34(2)(1), ……………… Respondent Kautilya Bhavan, Mumbai – 400051 Assessee by : Shri Rajesh Kumar Gandhi Revenue by : Shri Pravin Salunkhe, Sr.DR Date of Hearing – 29/01/2026 Date of Order - 02/02/202…

HIRA MANEK CO OPERATIVE HOUSING SOCIETY LIMITED ,MUMBAI vs. ITO WARD 34(2)(1), MUMBAI

In the result, the appeal by the assessee for the assessment year 2020-

ITA 8499/MUM/2025[2021-22]Status: DisposedITAT Mumbai02 Feb 2026AY 2021-22

Bench: Shri Sandeep Singh Karhailshri Bijayananda Pruseth

For Appellant: Shri Rajesh Kumar GandhiFor Respondent: Shri Pravin Salunkhe, Sr.DR
Section 143(1)Section 250Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “H (SMC)” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No.8500/MUM/2025 (Assessment Year: 2021-22) (Assessment Year: 2020-21) Hira Manek Co-operative Housing Society Ltd. Plot No.48/D TPS-III, Baptista Road, Vile Parle (West), Mumbai – 400056 ............... Appellant PAN: AAAAH2970B v/s Income Tax Officer, Ward - 34(2)(1), ……………… Respondent Kautilya Bhavan, Mumbai – 400051 Assessee by : Shri Rajesh Kumar Gandhi Revenue by : Shri Pravin Salunkhe, Sr.DR Date of Hearing – 29/01/2026 Date of Order - 02/02/202…

DEEPALAXMI NAGARI PATSANSTHA MARYADIT,SANGAMNAGAR vs. ITO WARD 2, AURANGABAD

ITA 2323/PUN/2024[2020-21]Status: DisposedITAT Pune19 Dec 2025AY 2020-21

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Panda

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri A D Kulkarni
Section 142(1)Section 143(2)Section 56Section 80PSection 80P(1)(a)Section 80P(2)Section 80P(2)(a)Section 80P(2)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE JUSTICE (RETD.) C V BHADANG, PRESIDENT AND SHRI R. K. PANDA, VICE PRESIDENT ITA Nos.2322 & 2323/PUN/2024 Assessment years : 2018-19 & 2020-21 Deeplaxmi Nagari Sahakari ITO, Ward 2, Ahmednagar Patsanstha Maryadit Vs. Market Yard, Sangamner – 422605 PAN: AAAAD2548M (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Department by : Shri A D Kulkarni Date of hearing : 24-11-2025 Date of pronouncement : 19-12-2025 O R D E R PER R.K. PANDA, VP: The above two appeals filed by the assessee are directed against the separate orders dated 07.09.2…

DEEPALAXMI NAGARI PATSANSTHA MARYADIT,SANGAMNAGAR vs. ITO WARD 2, AHMEDNAGAR

ITA 2322/PUN/2024[2018-19]Status: DisposedITAT Pune19 Dec 2025AY 2018-19

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Panda

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri A D Kulkarni
Section 142(1)Section 143(2)Section 56Section 80PSection 80P(1)(a)Section 80P(2)Section 80P(2)(a)Section 80P(2)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE JUSTICE (RETD.) C V BHADANG, PRESIDENT AND SHRI R. K. PANDA, VICE PRESIDENT ITA Nos.2322 & 2323/PUN/2024 Assessment years : 2018-19 & 2020-21 Deeplaxmi Nagari Sahakari ITO, Ward 2, Ahmednagar Patsanstha Maryadit Vs. Market Yard, Sangamner – 422605 PAN: AAAAD2548M (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Department by : Shri A D Kulkarni Date of hearing : 24-11-2025 Date of pronouncement : 19-12-2025 O R D E R PER R.K. PANDA, VP: The above two appeals filed by the assessee are directed against the separate orders dated 07.09.2…

INCOME TAX OFFICER WARD 2(2) PUNE, PUNE vs. THE AMMUNITION FACTORY CO OP CREDIT SOCIETY LIMITED, PUNE

In the result, the appeal of the Revenue in ITA

ITA 1100/PUN/2025[2020-21]Status: DisposedITAT Pune12 Nov 2025AY 2020-21

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1099 & 1100/Pun/2025 िनधा"रण वष" / Assessment Years : 2018-19 & 2020-21 Ito, Ward-2(2), Pune. Vs. The Ammunition Factory Co-Op. Credit Society Limited, Nehru Marg, Khadki, Pune- 411003. Pan : Aaajt0095N Appellant Respondent Revenue By : Shri Amit Bobde & Shir Shashank Ojha Assessee By : Shri Rohit C. Kasat Date Of Hearing : 20.08.2025 Date Of Pronouncement : 12.11.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Revenue Are Directed Against The Separate Orders Dated 12.02.2025 & 28.02.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Years 2018-19 & 2020-21 Respectively. 2. Since Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Revenue, Therefore, We Proceed To Dispose Of The Same By This Common Order.

For Appellant: Shri Rohit C. KasatFor Respondent: Shri Amit Bobde &
Section 143(1)(a)Section 143(2)Section 143(3)Section 56Section 80Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1099 & 1100/PUN/2025 िनधा"रण वष" / Assessment Years : 2018-19 & 2020-21 ITO, Ward-2(2), Pune. Vs. The Ammunition Factory Co-op. Credit Society Limited, Nehru Marg, Khadki, Pune- 411003. PAN : AAAJT0095N Appellant Respondent Revenue by : Shri Amit Bobde & Shir Shashank Ojha Assessee by : Shri Rohit C. Kasat Date of hearing : 20.08.2025 Date of pronouncement : 12.11.2025 आदेश / ORDER PER VINAY BHAMORE, JM: Both the above captioned appeals filed by the…

INCOME TAX OFFICER WARD 2(2) PUNE, PUNE vs. THE AMMUNITION FACTORY CO OP CREDIT SOCIETY LIMITED, PUNE

In the result, the appeal of the Revenue in ITA

ITA 1099/PUN/2025[2018-19]Status: DisposedITAT Pune12 Nov 2025AY 2018-19

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1099 & 1100/Pun/2025 िनधा"रण वष" / Assessment Years : 2018-19 & 2020-21 Ito, Ward-2(2), Pune. Vs. The Ammunition Factory Co-Op. Credit Society Limited, Nehru Marg, Khadki, Pune- 411003. Pan : Aaajt0095N Appellant Respondent Revenue By : Shri Amit Bobde & Shir Shashank Ojha Assessee By : Shri Rohit C. Kasat Date Of Hearing : 20.08.2025 Date Of Pronouncement : 12.11.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Revenue Are Directed Against The Separate Orders Dated 12.02.2025 & 28.02.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Years 2018-19 & 2020-21 Respectively. 2. Since Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Revenue, Therefore, We Proceed To Dispose Of The Same By This Common Order.

For Appellant: Shri Rohit C. KasatFor Respondent: Shri Amit Bobde &
Section 143(1)(a)Section 143(2)Section 143(3)Section 56Section 80Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.1099 & 1100/PUN/2025 िनधा"रण वष" / Assessment Years : 2018-19 & 2020-21 ITO, Ward-2(2), Pune. Vs. The Ammunition Factory Co-op. Credit Society Limited, Nehru Marg, Khadki, Pune- 411003. PAN : AAAJT0095N Appellant Respondent Revenue by : Shri Amit Bobde & Shir Shashank Ojha Assessee by : Shri Rohit C. Kasat Date of hearing : 20.08.2025 Date of pronouncement : 12.11.2025 आदेश / ORDER PER VINAY BHAMORE, JM: Both the above captioned appeals filed by the…

KCA COOPERATIVE CREDIT SOCIETY LTD,MUMBAI vs. ITO WARD 22(2)(1), PIRAMAL CHAMBERS

ITA 3368/MUM/2025[2020-21]Status: DisposedITAT Mumbai09 Oct 2025AY 2020-21
Section 2(19)Section 80PSection 80P(1)Section 80P(2)(d)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“SMC” BENCH, MUMBAI\nBEFORE SMT BEENA PILLAI, JM &\nMS PADMAVATHY S, AM\nI.T.A. No. 3368/Mum/2025\n(Assessment Year: 2020-21)\nKCA Cooperative Credit Society\nLtd., 2, Krishna CHS Ltd.\nSt. Anthonys Road, Kalina,\nSantacruz East, Mumbai-400055.\nPAN: AABAK0750F\nITO Ward-22(2)(1),\nLower Parel,\nMumbai-400012.\nVs.\nAppellant)\n:\nRespondent)\nAssessee by\nRevenue by\nDate of Hearing\nDate of Pronouncement\nShri N. G. Rao, AR\nShri Rajesh Sakhandande, SR-DR\n30.09.2025\n09.10.2025\nORDER\nPer Padmavathy S. AM:\nThis appeal by the assessee is against the ord…

THANE ZILLA VIDYASEVAK SAHAKARI PATPEDHI LTD,MUMBAI vs. ITO, WARD 3(4), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 4900/MUM/2025[2018-19]Status: DisposedITAT Mumbai18 Sept 2025AY 2018-19

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhrithane Zilla Vidyasevak Vs. Commissioner Of Income Sahakari Patpedhi Ltd. Tax (Appeals), National Through Mr. Sudhir Evram Faceless Appeal Centre/ Ghagas Chairman 1St Floor, Ward 3(4) Sundera Plaza, Near Sanai Ashar It Park, Neheru Mangal Hall, Kalyan (West), Nagar, Wagle Industrial Kalyan-421301. Estate, Thane West, Thane- 400604. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadft4365L Appellant .. Respondent

For Appellant: Shri Shekhar Parwardhan, CAFor Respondent: Shri Hemanshu Joshi, Sr. DR
Section 143(3)Section 250Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER Thane Zilla Vidyasevak Vs. Commissioner of Income Sahakari Patpedhi Ltd. Tax (Appeals), National Through Mr. Sudhir evram Faceless Appeal Centre/ Ghagas Chairman 1st Floor, Ward 3(4) Sundera Plaza, Near Sanai Ashar IT Park, Neheru Mangal Hall, Kalyan (West), Nagar, Wagle Industrial Kalyan-421301. Estate, Thane West, Thane- 400604. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADFT4365L Appellant .. Respondent Appellant by : Shri Shekhar Parwardhan, CA Respondent by : Shri Hemanshu…

B.S.N.L EMPLOYEES JUNIOR CO OPERATIVE CREDIT SOCIETY LIMITED ,MUMBAI vs. ITO WARD 17(1)(2), MUMBAI

In the result, the Assessee’s appeal is allowed

ITA 3263/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Jul 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2017-18

For Appellant: Shri Shekhar Patwardhan, Ld. ARFor Respondent: Shri Letaqat Ali Aafaqui, Ld. Sr. AR
Section 143(3)Section 144BSection 250Section 263Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Assessment Year: 2017-18 M/s. B.S.N.L. Employees Commissioner of Income Junior Co-operative Credit Tax (Appeals), Society Limited, National Faceless Appeal Mr. Suresh Anant Dhulap Centre/Ward 17(1)(2), Vs. Secretary Mumbai - 400026 1 1ST Floor, BSNL Office of CTO, M.G. Road, Fort Mumbai – 400 001 PAN: AAAAT8885H (Appellant) (Respondent) Present for: Assessee by : Shri Shekhar Patwardhan, Ld. AR. Revenue by : Shri Letaqat Ali Aafaqui, Ld. Sr. AR Da…

REKHA VILLA CO OP SOCIETY ,MUMBAI vs. INCOME TAX OFFICER WARD 41(4)(3), MUMBAI

In the result, grounds of appeal of assessee are

ITA 3401/MUM/2025[2020-21]Status: DisposedITAT Mumbai24 Jul 2025AY 2020-21

Bench: Shri Pawan Singh(Virtual Hearing) Rekha Villa Co-Op Society Ito, Ward – 41(4)(3), Plot No. 57, Jawahar Nagar, Road No. 6, Vs Kautilyabhavan, Bkc, Bandra Goregaon (West), Mumbai-400062. (East), Mumbai – 400051. [Pan No. Aabtr4428G] Appellant / Assessee Respondent / Revenue

Section 143(1)Section 254(1)Section 80Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Virtual hearing) Rekha Villa Co-Op Society ITO, Ward – 41(4)(3), Plot No. 57, Jawahar Nagar, Road No. 6, Vs KautilyaBhavan, BKC, Bandra Goregaon (West), Mumbai-400062. (East), Mumbai – 400051. [PAN No. AABTR4428G] Appellant / Assessee Respondent / Revenue Assessee by Shri Ketan Vajani, CA (virtually) Revenue by Sh. Surendra Mohan, Sr. DR Date of Institution 14.05.2025 Date of hearing 24.07.2025 Date of pronouncement 24.07.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER; 1. T…

B.S.N.L EMPLOYEES JUNIOR CO OPERATIVE CREIDT SOCIETY LIMITED ,MUMBAI vs. ITO WARD 17(1)(2), MUMBAI

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

ITA 3264/MUM/2025[2018-19]Status: DisposedITAT Mumbai26 Jun 2025AY 2018-19

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailbsnl Employees Junior Co-Operative Credit Society Ltd., 1St Floor, Bsnl Office Of Cto, M.G. Road, Fort Mumbai, ............... Appellant Mumbai - 400001 Pan : Aaaat8885H V/S Ito – 17(1)(2), Room No.109, 1St Floor Kautilya Bhavan, ……………… Respondent C-41 To C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai - 400051 Assessee By : Shri Shekhar Patwardhan Revenue By : Shri Bhagirath Ramawat, Sr. Dr

For Appellant: Shri Shekhar PatwardhanFor Respondent: Shri Bhagirath Ramawat, Sr. DR
Section 250Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K(SMC)” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER BSNL Employees Junior Co-operative Credit Society Ltd., 1st Floor, BSNL Office of CTO, M.G. Road, Fort Mumbai, ............... Appellant Mumbai - 400001 PAN : AAAAT8885H v/s ITO – 17(1)(2), Room No.109, 1st Floor Kautilya Bhavan, ……………… Respondent C-41 to C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai - 400051 Assessee by : Shri Shekhar Patwardhan Revenue by : Shri Bhagirath Ramawat, Sr. DR Date of Hearing – 23/06/2025 Date of Order - 26/06/202…

SAGAR TECH PLAZA A PREMISES CO-OP SOCIETY LTD,MUMBAI vs. INCOME TAX DEPARTMENT, BANDRA MUMBAI

In the result, the Assessee’s appeals are allowed

ITA 2687/MUM/2025[2022-23]Status: DisposedITAT Mumbai11 Jun 2025AY 2022-23

Bench: Shri Narender Kumar Choudhryassessment Year: 2019-20 & Assessment Year: 2022-23

For Appellant: Shri Virat Doshi, Ld.ARFor Respondent: Shri Kavan Limbasiya, Ld. Sr.D.R
Section 2(19)Section 250Section 80(2)(d)Section 80PSection 80P(1)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2019-20 & Assessment Year: 2022-23 M/s. Sagar Tech Plaza A Income-tax Officer, Premises Co-op Society Ltd Mum-W-(401)(94) Vs. Ground Floor, Sakinaka Andheri Kautilya Bhavan, Kurla Road, Mumbai- 400072 Mumbai-400051 PAN: AAEAS5654D (Appellant) (Respondent) Present for: Assessee by : Shri Virat Doshi, Ld.AR Revenue by : Shri Kavan Limbasiya, Ld. Sr.D.R. Date of Hearing : 11.06.2025 Date of Pronouncement : 11.06.2025 O R D E R Per : Narender Kumar Choudhry, Judicial Member: T…

SAGAR TECH PLAZA A PREMISES CO OP SOCIETY LTD,MUMBAI vs. INCOME TAX DEPARTMENT, BANDRA MUMBAI

In the result, the Assessee’s appeals are allowed

ITA 2686/MUM/2025[2019-20]Status: DisposedITAT Mumbai11 Jun 2025AY 2019-20

Bench: Shri Narender Kumar Choudhryassessment Year: 2019-20 & Assessment Year: 2022-23

For Appellant: Shri Virat Doshi, Ld.ARFor Respondent: Shri Kavan Limbasiya, Ld. Sr.D.R
Section 2(19)Section 250Section 80(2)(d)Section 80PSection 80P(1)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2019-20 & Assessment Year: 2022-23 M/s. Sagar Tech Plaza A Income-tax Officer, Premises Co-op Society Ltd Mum-W-(401)(94) Vs. Ground Floor, Sakinaka Andheri Kautilya Bhavan, Kurla Road, Mumbai- 400072 Mumbai-400051 PAN: AAEAS5654D (Appellant) (Respondent) Present for: Assessee by : Shri Virat Doshi, Ld.AR Revenue by : Shri Kavan Limbasiya, Ld. Sr.D.R. Date of Hearing : 11.06.2025 Date of Pronouncement : 11.06.2025 O R D E R Per : Narender Kumar Choudhry, Judicial Member: T…

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