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

Q: How many judgments cite 80P(2)(d) of the Act. In Kaliandas Udyag Bhavan Premises Co-op Society Ltd. v. ITO?

130 judgments on BharatTax cite 80P(2)(d) of the Act. In Kaliandas Udyag Bhavan Premises Co-op Society Ltd. v. ITO (94 Taxmann.com 15), spanning 2018 to 2026.

Q: Which sections of the Income Tax Act does 80P(2)(d) of the Act. In Kaliandas Udyag Bhavan Premises Co-op Society Ltd. v. ITO come up under?

It is most often cited in judgments turning on Section 80P(2)(d), Section 80P(4), Section 2(19), Section 250, Section 80P, Section 143(1).

94 Taxmann.com 15Income Tax Appellate Tribunal2018#786 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 366,470 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 250 Section 80P Section 143(1)Section 234B Section 80P(2)(a)(i)

Issues it is cited on

section 56(i)(ccv)section 70 section 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

ITO-41(2)(2) Mumbai, Mumbai vs. Jai Bholenath Co Op Credit Society Ltd, Mumbai

In the result, the appeal of the assessee is allowed

ITA 3844/MUM/2024[2020-21]Status: DisposedITAT Mumbai06 Sept 2024AY 2020-21

Bench: Ms Kavitha Rajagopal, Jm & Ms Padmavathy S, Am

For Appellant: Shri Mehul Shah, AR

Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE MS KAVITHA RAJAGOPAL, JM & MS PADMAVATHY S, AM I.T.A. No.3844/Mum/2024 (Assessment Year: 2020-21) Income Tax Officer-41(2)(2), Jai Bholenath Co-op. Credit Room No. 834, 8th Floor, Society Ltd. Kautilya Bhavan, BKC, Shop No. 18/19 C Wing, Sagar Park, Mumbai-400051. Vs. Gaonderi Road, Amrut Nagar, Ghatkopar West, S.O. Mumbai, Mumbai-400086 PAN : AAAAJ1416A Appellant) : Respondent) : Shri G.J. Ninawe, Sr. DR Revenue / Appellant by : Shri Mehul Shah, AR Assessee/Respondent by Date of Hearing : 04.09.2024 Date of Pronouncement : 06.09.2024 O R D E R Per P…

Jeevan Vikas Nagri Sahakari Patpedhi Maryadit, Palghar vs. ITO, Cir-4, Thane

In the result, the appeal of the assessee for AY 2017-18 and AY 2018-19 are allowed

ITA 918/MUM/2024[2017-18]Status: DisposedITAT Mumbai02 Sept 2024AY 2017-18

Bench: Ms Kavitha Rajagopal, Jm & Shri Ms Padmavathy S, Am

For Respondent: Shri Surendra Jain, Sr. DR

Section 69ASection 80PSection 80P(2)(c)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE MS KAVITHA RAJAGOPAL, JM & SHRI MS PADMAVATHY S, AM, I.T.A. No.918/Mum/2024 (Assessment Year: 2017-18) Jeevan Vikas Nagri Sahakari ITO, Circle-4 Ashar IT Park, 6th Floor, Patpedhi Maryadit Jeevika, First Floor, Rev. Fr. Raskina A Wing, Road No. 16Z, Vs. Marg, Post-Nirmal, Tal-Vasai, Thane (W), Maharashtra-400604. District-Palghar, Maharashtra-401304. PAN : AACAJ1997J Appellant) : Respondent) I.T.A. No.2441/Mum/2024 (Assessment Year: 2017-18) ITO, Circle-4 Jeevan Vikas Nagri Sahakari Ashar IT Park, 6th Floor, Patpedhi Maryadit A Wing, Road No. 16Z, J…

Income Tax Officer, Ward 4.1, Thane vs. Jeevan Vikas Nagri Sahakari Patpedhi Maryadit, Maryadt

In the result, the appeal of the assessee for AY 2017-18 and AY 2018-19 are allowed

ITA 2241/MUM/2024[2017]Status: DisposedITAT Mumbai02 Sept 2024

Bench: Ms Kavitha Rajagopal, Jm & Shri Ms Padmavathy S, Am

For Respondent: Shri Surendra Jain, Sr. DR

Section 69ASection 80PSection 80P(2)(c)Section 80P(2)(d)

Income Tax Officer, Ward-4(1), Thane vs. Jeevan Vikas Nagri Sahakari Patpedi Maryadit, Vasai

ITA 1961/MUM/2024[2018-19]Status: DisposedITAT Mumbai02 Sept 2024AY 2018-19

Bench: Ms Kavitha Rajagopal, Jm & Shri Ms Padmavathy S, Am, Ι.Τ.Α. No.918/Mum/2024 (Assessment Year: 2017-18) Jeevan Vikas Nagri Sahakari Patpedhi Maryadit Jeevika, First Floor, Rev. Fr. Raskina Marg, Post-Nirmal, Tal-Vasai, District-Palghar, Maharashtra-401304. Pan : Aacaj1997J Vs. Ito, Circle-4 Ashar It Park, 6Th Floor, A Wing, Road No. 16Z, Thane (W), Maharashtra-400604. Appellant) : Respondent) Ι.Τ.Α. No.2441/Mum/2024 (Assessment Year: 2017-18) Ito, Circle-4 Ashar It Park, 6Th Floor, A Wing, Road No. 16Z, Thane (W), Maharashtra-400604. Vs. Jeevan Vikas Nagri Sahakari Patpedhi Maryadit Jeevika, First Floor, Rev. Fr. Raskina Marg, Post-Nirmal, Tal-Vasai, District-Palghar, Maharashtra-401304. Pan : Aacaj1997J Appellant) : Respondent) Ι.Τ.Α. No.917/Mum/2024 (Assessment Year: 2018-19) Jeevan Vikas Nagri Sahakari Patpedhi Maryadit Jeevika, First Floor, Rev. Fr. Raskina Marg, Post-Nirmal, Tal-Vasai, District-Palghar, Maharashtra-401304. Pan : Aacaj1997J Vs. Asst. Cit, Circle-4 Ashar It Park, 6Th Floor, A Wing, Road No. 16Z, Wagle Estate, Thane (W), Maharashtra- 400604. 2

Section 69ASection 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE MS KAVITHA RAJAGOPAL, JM & SHRI MS PADMAVATHY S, AM, Ι.Τ.Α. No.918/Mum/2024 (Assessment Year: 2017-18) Jeevan Vikas Nagri Sahakari Patpedhi Maryadit Jeevika, First Floor, Rev. Fr. Raskina Marg, Post-Nirmal, Tal-Vasai, District-Palghar, Maharashtra-401304. PAN : AACAJ1997J Vs. ITO, Circle-4 Ashar IT Park, 6th Floor, A Wing, Road No. 16Z, Thane (W), Maharashtra-400604. Appellant) : Respondent) Ι.Τ.Α. No.2441/Mum/2024 (Assessment Year: 2017-18) ITO, Circle-4 Ashar IT Park, 6th Floor, A Wing, Road No. 16Z, Thane (W), Maharashtra-400604. Vs. Jeevan Vikas Na…

Mumbai Kamgar Madhyawarti Grahak Sahakari Sanstha Maryadit, Mumbai vs. Asst. Commissioner of Income Tax - Circle 20(2), Mumbai

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 2885/MUM/2024[2014-15]Status: DisposedITAT Mumbai30 Aug 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mr. Dinesh Kukreja a/w Punit Shah

Section 80P(2)(c)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SUNIL KUMAR SINGH (JUDICIAL MEMBER) ITA Nos. 2885, 2884, 2883 & 2882/MUM/2024 Assessment Year: 2014-15, 2017-18, 2018-19 & 2020-21 Mumbai Kamgar Madhyawarti Asst. CIT Circle-20(2), Grahak Sahakari Sanstha Maryadit, Piramal Chambers Lalbaug, 106A, Apna Bazar, Govindji Keni Vs. Mumbai-400012. Road, Naigaum Dadar, Mumbai-400014. PAN NO. AAAJM 0005 H Appellant Respondent Assessee by : Mr. Dinesh Kukreja a/w Punit Shah : Mrs. Mahita Nair, Sr. DR Revenue by Date of Hearing : 31/07/2024 : 30/08/2024 D…

Mumbai Kamgar Madhyawarti Grahak Sahakari Sanstha Maryadit, Mumbai vs. Asst. Commissioner of Income Tax - Circle 20(2), Mumbai

ITA 2884/MUM/2024[2017-18]Status: DisposedITAT Mumbai30 Aug 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mr. Dinesh Kukreja a/w Punit Shah

Section 80P(2)(c)Section 80P(2)(d)

Mumbai Kamgar Madhyawarti Grahak Sahakari Sanstha Maryadit, Mumbai vs. Asst. Commissioner of Income Tax - Circle 20(2), Mumbai

ITA 2883/MUM/2024[2018-19]Status: DisposedITAT Mumbai30 Aug 2024AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mr. Dinesh Kukreja a/w Punit Shah

Section 80P(2)(c)Section 80P(2)(d)

Mumbai Kamgar Madhyawarti Grahak Sahakari Sanstha Maryadit, Mumbai vs. Asst. Commissioner of Income Tax - Circle 20(2), Mumbai

In the result, all the appeals of the assessee are allowed for

ITA 2882/MUM/2024[2020-21]Status: DisposedITAT Mumbai30 Aug 2024AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

Section 143(3)Section 80PSection 80P(2)(c)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SUNIL KUMAR SINGH (JUDICIAL MEMBER) ITA Nos. 2885, 2884, 2883 & 2882/MUM/2024 Assessment Year: 2014-15, 2017-18, 2018-19 & 2020-21 Mumbai Kamgar Madhyawarti Grahak Sahakari Sanstha Maryadit, 106A, Apna Bazar, Govindji Keni Road, Naigaum Dadar, Mumbai-400014. PAN NO. AAAJM 0005 H Appellant Vs. Asst. CIT Circle-20(2), Piramal Chambers Lalbaug, Mumbai-400012. Respondent Assessee by Revenue by Date of Hearing Date of pronouncement ORDER PER OM PRAKASH KANT, AM : Mr. Dinesh Kukreja a/w Punit Shah : Mr…

Blue Rose Industrial Premises Co-Op Society Ltd, Mumbai vs. Income Tax Officer, Ward - 42(1)(1), Mumbai

In the result, the assessee’s appeal ITA NO

ITA 2330/MUM/2024[2018-19]Status: DisposedITAT Mumbai30 Aug 2024AY 2018-19

Bench: SHRI PRASHANT MAHARISHI (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Section 142(1)Section 143(2)Section 250Section 270ASection 80PSection 80P(2)(d)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘K(SMC)’ BENCH MUMBAI BEFORE: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 2329/MUM/2024 (Assessment Year : 2021–22) Blue Rose Industrial Vs. JAO- Income Tax Officer Premises Co-op Ward(1)(1) Society Ltd Kautilya Bhawan, 43, Blue Rose “G” Block Bandra Kurla Industrial Premises Complex, Co-op Society Ltd, Bandra (East), Western Express Mumbai-400051. Highway, Borivali(East), Mumbai-400068. PAN/GIR No. AAAAB3779Q (Appellant) .. (Respondent) Assessee by Shri. Ajay Singh Revenue by Shri. Rajneesh Yadav Sr. DR Date of Hearing 2…

Blue Rose Industrial Premises Co-Op Society Ltd, Mumbai vs. Income Tax Officer, Ward - 42(1)(1), Mumbai

In the result, the assessee’s appeal ITA NO

ITA 2329/MUM/2024[2021-22]Status: DisposedITAT Mumbai30 Aug 2024AY 2021-22

Bench: SHRI PRASHANT MAHARISHI (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Section 142(1)Section 143(2)Section 250Section 270ASection 80PSection 80P(2)(d)

Om Kalpavruksh Co Operative Housing Society Limited, Borivali West vs. Income Tax Officer, Kautilya Bhavan Bkc

In the result, the appeal of the assessee is allowed

ITA 2131/MUM/2024[2021-22]Status: DisposedITAT Mumbai29 Aug 2024AY 2021-22

Bench: Shri Sandeep Singh Karhail & Smt. Renu Jauhriom Kalpavrruksh Co- V/S. Ito, बनाम Operative Housing Society Kautilya Bhava, Bkc, Ltd. Mumbai-400050 Society Office Om Kalpavruksha, Babhai Gaothan, Eksar Road, Borivali West, Mumbai-400092 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaa04209Q Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Kalpesh TuralkarFor Respondent: Shri R. R. Makwana

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

…IN THE INCOME-TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER Om Kalpavrruksh Co- v/s. ITO, बनाम operative Housing Society Kautilya Bhava, BKC, Ltd. Mumbai-400050 Society Office Om Kalpavruksha, Babhai Gaothan, Eksar Road, Borivali West, Mumbai-400092 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAA04209Q Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Kalpesh Turalkar Respondent by : Shri R. R. Makwana Date of Hearing 30.07.2024 Date of Pronouncement 29.08.2024 आदेश / O R D E R PER RENU JAUHRI [A.M.] :- This appeal…

Abhinav Nagar Co Op Hsg Society Ltd, Mumbai vs. Income Tax Officer, AO, Mumbai

In the result, ground no. 1

ITA 2593/MUM/2024[2017-18]Status: DisposedITAT Mumbai19 Aug 2024AY 2017-18

Bench: Shri Narender Kumar Choudhary & Shri Gagan Goyalabhinav Nagar Co. Op. Hsg. Society Ltd., Abhinav Nagar, Road No. 2, Borivali (E), Near National Park Maharashtra – 400 066 Pan: Aaaaa0320Q ..... Appellant Vs. Ito, Kautilya Bldg., Bkc, Bandra Maharashtra - 400 050 ..... Respondent

For Appellant: Shri Hiten H. Dedhia, Ld. ARFor Respondent: Shri Manoj Kumar Sinha, Ld. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHARY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Abhinav Nagar Co. Op. Hsg. Society Ltd., Abhinav Nagar, Road No. 2, Borivali (E), Near National Park Maharashtra – 400 066 PAN: AAAAA0320Q ..... Appellant Vs. ITO, Kautilya Bldg., BKC, Bandra Maharashtra - 400 050 ..... Respondent Appellant by : Shri Hiten H. Dedhia, Ld. AR Respondent by : Shri Manoj Kumar Sinha, Ld. DR Date of hearing : 25/07/2024 Date of pronouncement : 19/08/2024 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed again…

M/S. Torino Co-Operative Housing Society Limited, Mumbai vs. ITO, Ward, 41(1)(5), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2470/MUM/2024[2020-21]Status: DisposedITAT Mumbai02 Aug 2024AY 2020-21

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rajesh Shah, AR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH (SMC), MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI RAHUL CHAUDHARY, JM I.T.A. No. 2470 /Mum/2024 (Assessment Year: 2020-21 M/s Torino Co-operative Housing ITO-41(1)(5), Society Ltd. MUM-W-401-95, Society Office South Avenue, Kautilya Bhavan, BKC, Vs. Hiranandani Gardens, Bandra East, Powai, Mumbai-400076. Mumbai-400051. PAN : AACAT9499B Appellant) : Respondent) Appellant/Assessee by : Shri Rajesh Shah, AR : Shri Kiran Unavekar, Sr. DR Revenue/Respondent by Date of Hearing : 31.07.2024 Date of Pronouncement : 02.08.2024 O R D E R Per Padmavathy S, AM: This appeal by t…

Veer Jijamata Co Op Credit Society Limited, Mumbai vs. Commisioner of Income Tax(Appeals), Mumbai

In the result, the appeal of the assessee is allowed

ITA 4216/MUM/2023[AY 20-21]Status: DisposedITAT Mumbai28 Jun 2024

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhriveer Jijamata Co Op. Credit Vs. Cit(A) Ward 20(3)(1), Society Ltd. Piramal Chamber, 1/10 Ameher Market Bldg., Mumbai-4000012 B A Ambedkar Road, V. J. B. Udyan S. O., Mumbai-400027 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaav5873D Appellant .. Respondent

For Appellant: Mr. Vanesh Kr. NadarFor Respondent: Shri Himanshu Kumar

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

…IN THE INCOME-TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER Veer Jijamata Co Op. Credit Vs. CIT(A) Ward 20(3)(1), Society Ltd. Piramal Chamber, 1/10 Ameher Market Bldg., Mumbai-4000012 B A Ambedkar Road, V. J. B. Udyan S. O., Mumbai-400027 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAAV5873D Appellant .. Respondent Appellant by : Mr. Vanesh Kr. Nadar Respondent by : Shri Himanshu Kumar Date of Hearing 16.05.2024 Date of Pronouncement 28.06.2024 आदेश / O R D E R PER RENU JAUHRI [A.M.] :- This appeal is filed by the assessee a…

Shree Kumbhajai Co-Op Society Ltd, Mumbai vs. ACIT, CPC, Bangaluru

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

ITA 183/MUM/2024[2020-21]Status: DisposedITAT Mumbai27 Jun 2024AY 2020-21

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhriassessment Year: 2020-21

For Appellant: Shri Ravi Dasija, A.RFor Respondent: Shri Nagnath Pasale, D.R

Section 143(1)Section 154Section 234ASection 250Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER Assessment Year: 2020-21 M/s. Shree Kumbhajai Co-op. ACIT, CPC Bengaluru Society Ltd., ACIT, Circle-13(2)(12), Room No.452, 4th Floor, 5, Shiv Krupa Building, Vs. S.B. Pawar Marg, Aayakar Bhavan, Kari Road West, Mumbai – 400 020 Mumbai - 400 013 PAN: AAGAS9913B (Appellant) (Respondent) Present for: Assessee by : Shri Ravi Dasija, A.R. Revenue by : Shri Nagnath Pasale, D.R. Date of Hearing : 30 . 05 . 2024 Date of Pronouncement : 27 . 06 . 2024 O R D E…

Income Tax Officer 30 1 1, Mumbai vs. Tifr Emp Co-Op Cr Soc Limited, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 808/MUM/2024[2021-22]Status: DisposedITAT Mumbai26 Jun 2024AY 2021-22

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

For Appellant: Shri Navin Gandhi, A.RFor Respondent: Shri P.D. Chougule (Addl. CIT), SR. D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2021-22 Income Tax Officer – Tifr Emp Co-op. Cr. Soc. 30(1)(1), Limited, Room No. 235, Vs. Homi Bhabha Road, 2nd Floor, Colaba, Kautilya Bhawan, BKC, Mumbai – 400005. Mumbai – 400051. PAN: AABAT5149H (Appellant) (Respondent) Present for: Assessee by : Shri Navin Gandhi, A.R. Revenue by : Shri P.D. Chougule (Addl. CIT), SR. D.R. Date of Hearing : 28 . 05 . 2024 Date of Pronouncement : 26 . 06 . 2024 O R D E R Per: Ratnesh Nandan Sahay, Accountant…

Income Tax Officer -30(1)(1), Mumbai vs. Tifr Emp Co-Op Cr Soc Limited, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 806/MUM/2024[2020-21]Status: DisposedITAT Mumbai26 Jun 2024AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

For Appellant: Shri Navin Gandhi, A.RFor Respondent: Shri P.D. Chougule (Addl. CIT), D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2020-21 Income Tax Officer – Tifr Emp Co-op. Cr. Soc. 30(1)(1) Limited Room No. 235, Vs. Homi Bhabha Road, 2nd Floor, Colaba, Kautilya Bhawan, BKC, Mumbai – 400005. Mumbai – 400051. PAN: AABAT5149H (Appellant) (Respondent) Present for: Assessee by : Shri Navin Gandhi, A.R. Revenue by : Shri P.D. Chougule (Addl. CIT), D.R. Date of Hearing : 28 . 05 . 2024 Date of Pronouncement : 26 . 06 . 2024 O R D E R Per: Ratnesh Nandan Sahay, Accountant Membe…

Raheja Chambers Premises Co Operative Society Limited, Mumbai vs. ITO Ward 26(1)(1), Mumbai

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

ITA 630/MUM/2024[2014-15]Status: DisposedITAT Mumbai25 Jun 2024AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri Girish Agrawalassessment Year: 2014-15

For Appellant: Shri Nitesh Joshi &For Respondent: Smt Mahita Nair, Sr. D.R

Section 143(3)Section 234ASection 250Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 M/s. Raheja Chambers National Faceless Premises Co-Operative Society Appeal Centre(NFAC), Limited, Income Tax Department, 1st Floor 213, Delhi/ Assistant Raheja Chambers, Commissioner, Nariman Point, Vs. Income Tax, 212 Mumbai - 400021 Kautiliya Bhavan, PAN: AAAAR1054L Ward 26(1)(1), Mumbai (Jurisdictional Assessing Officer) Mumbai – 400051 (Appellant) (Respondent) Present for: Assessee by : Shri Nitesh Joshi & Shri Manoj Dixit…

Brighton Co Op Hsg Soc Ltd, Mumbai vs. ITO Ward 19(1)(1), Mumbai

In the result, all the appeals are allowed

ITA 35/MUM/2024[2021-22]Status: DisposedITAT Mumbai25 Jun 2024AY 2021-22

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhriassessment Year: 2018-19 Assessment Year: 2020-21 & Assessment Year: 2021-22

For Appellant: Ms. Kinjal Bhuta, A.RFor Respondent: Shri Nagnath Pasale, D.R

Section 143(1)Section 154Section 250Section 80P(2)(c)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER Assessment Year: 2018-19 Assessment Year: 2020-21 & Assessment Year: 2021-22 M/s. BRIGHTON CO OP HSG Asst. Director of SOC Ltd., Income Tax, CPC 68D Rungta Lane, ITO Ward 19(1)(1), Nepean Sea Road, Vs. (Jurisdictional Assessing Cumballa Hills S.O., Officer-JAO) Mumbai - 400 006 Piramal Chambers, PAN: AAAJB0246M Mumbai (JAO) Maharasthra – 400 012 (Appellant) (Respondent) Present for: Assessee by : Ms. Kinjal Bhuta, A.R. Revenue by : Shri Nagnath Pasale,…

Brighton Co Op Hsg Soc Ltd, Mumbai vs. ITO Ward 19(1)(1), Mumbai

In the result, all the appeals are allowed

ITA 34/MUM/2024[2020-21]Status: DisposedITAT Mumbai25 Jun 2024AY 2020-21

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhriassessment Year: 2018-19 Assessment Year: 2020-21 & Assessment Year: 2021-22

For Appellant: Ms. Kinjal Bhuta, A.RFor Respondent: Shri Nagnath Pasale, D.R

Section 143(1)Section 154Section 250Section 80P(2)(c)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER Assessment Year: 2018-19 Assessment Year: 2020-21 & Assessment Year: 2021-22 M/s. BRIGHTON CO OP HSG Asst. Director of SOC Ltd., Income Tax, CPC 68D Rungta Lane, ITO Ward 19(1)(1), Nepean Sea Road, Vs. (Jurisdictional Assessing Cumballa Hills S.O., Officer-JAO) Mumbai - 400 006 Piramal Chambers, PAN: AAAJB0246M Mumbai (JAO) Maharasthra – 400 012 (Appellant) (Respondent) Present for: Assessee by : Ms. Kinjal Bhuta, A.R. Revenue by : Shri Nagnath Pasale,…