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

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 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

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

In the result, all the appeals are allowed

ITA 33/MUM/2024[2018-19]Status: DisposedITAT Mumbai25 Jun 2024AY 2018-19

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,…

Dahisar Sanskruti Cooperative Housing Society Ltd., Mumbai vs. Centralized Processing Unit, Income Tax Department, Bangalore

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

ITA 209/MUM/2024[2020-21]Status: DisposedITAT Mumbai04 Jun 2024AY 2020-21

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

For Appellant: Shri Anand Desai, A.RFor Respondent: Shri C.T. Mathews, Sr. DR
Section 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 JAUHARI, ACCOUNTANT MEMBER Assessment Year: 2020-21 M/s. Dahisar Sanskruti Centralized Processing Cooperative Housing Society Unit- Income Tax Ltd., Department, B 502, Sanskruti Society, Vs. Bangalore – 560 500 Anand Nagar, Dahisar East, Mumbai – 400 068 PAN: AABAD3430H (Appellant) (Respondent) Present for: Assessee by : Shri Anand Desai, A.R. Shri C.T. Mathews, Sr. D.R. Revenue by : Shri C.T. Mathews, Sr. DR Date of Hearing : 22 . 05 . 2024 Date of Pronouncement : 04 . 06 .…

Yersova Primerose Co-Op Housing Society Limited, Mumbai vs. Income Tax Officer-25(1)(4), Mumbai

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

ITA 363/MUM/2024[2018-19]Status: DisposedITAT Mumbai31 May 2024AY 2018-19

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhariassessment Year: 2018-19

For Appellant: Shri Anil Tiwari, A.RFor Respondent: Shri Nagnath Pasale, D.R
Section 143(1)Section 154Section 234ASection 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SMT. RENU JAUHARI, ACCOUNTANT MEMBER Assessment Year: 2018-19 M/s. Versova Primerose Co-op Income Tax Officer, Housing Society Limited, Ward - 25(1)(4), Room No.206, 2nd Floor, Ground Floor, Versova Prime Rose, Vs. Kautilya Bhavan, Lokhandwala Complex, C-41 to C-43, G-Block, Andheri (W), Bandra Kurla Complex, Mumbai - 400053 Bandra (E), PAN: AAAAV3928K Mumbai - 400051 (Appellant) (Respondent) Present for: Assessee by : Shri Anil Tiwari, A.R. Revenue by : Shri Nagnath Pasale, D.R. Date of…

The Mullanpur Garibdas Co-Op Multipurpose Society, Mohali vs. DCIT, C-6(1), Mohali

ITA 645/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Garima Singh, CIT, DR
Section 263Section 56Section 80PSection 80P(2)(d)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 515/CHD/2017 & "नधा"रण वष" / A.Y. : 2012-13, 2013-14 The Mullanpur Garibdas Co-operative The PCIT-II, बनाम Multipurpose Society, Mullanpur, Chandigarh. VS Tehsil – Kharar (Mohali). "थायी लेखा सं./PAN /TAN No: AACAT9961G अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue by : Smt. Garima Singh, CIT, DR आयकर अपील सं./ ITA No.…

The Mullanpur Garibdas Co-Op Multipurpose Society, Mullanpur vs. Pr. CIT-II, Chandigarh

ITA 569/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh16 May 2024AY 2013-14

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Garima Singh, CIT, DR
Section 263Section 56Section 80PSection 80P(2)(d)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 515/CHD/2017 & "नधा"रण वष" / A.Y. : 2012-13, 2013-14 The Mullanpur Garibdas Co-operative The PCIT-II, बनाम Multipurpose Society, Mullanpur, Chandigarh. VS Tehsil – Kharar (Mohali). "थायी लेखा सं./PAN /TAN No: AACAT9961G अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue by : Smt. Garima Singh, CIT, DR आयकर अपील सं./ ITA No.…

The Mullanpur Garibdas Co-Op Multipurpose Society, Mohali vs. Pr. CIT-II, Chandigarh

ITA 515/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Garima Singh, CIT, DR
Section 263Section 56Section 80PSection 80P(2)(d)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 515/CHD/2017 & "नधा"रण वष" / A.Y. : 2012-13, 2013-14 The Mullanpur Garibdas Co-operative The PCIT-II, बनाम Multipurpose Society, Mullanpur, Chandigarh. VS Tehsil – Kharar (Mohali). "थायी लेखा सं./PAN /TAN No: AACAT9961G अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue by : Smt. Garima Singh, CIT, DR आयकर अपील सं./ ITA No.…

Aurum Grande Co-Operative Housing Society Limited, Kanjurmarg - Mumbai vs. Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC)

In the result the appeal filed by the assessee stands allowed

ITA 4412/MUM/2023[2020-2021]Status: DisposedITAT Mumbai16 May 2024AY 2020-2021

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhriaurum Grande Co- Vs. Income-Tax Department, Operative Housing National Faceless Appeal, Society Ltd. Centre, Delhi Cts No. 1293, 1- 5,/30/7&675 Village Kuanjur Road, Kanjurmrg East Mumbai-400042 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No:Aafaa2092L Appellant .. Respondent

For Appellant: Mr. Sukhsagar SyalFor Respondent: Shri Himanshu Kumar
Section 143(3)Section 153(1)Section 234ASection 250Section 80P(2)(d)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER Aurum Grande Co- Vs. Income-tax Department, operative Housing National Faceless Appeal, Society Ltd. Centre, Delhi CTS No. 1293, 1- 5,/30/7&675 Village Kuanjur Road, Kanjurmrg East Mumbai-400042 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No:AAFAA2092L Appellant .. Respondent Appellant by : Mr. Sukhsagar Syal Respondent by : Shri Himanshu Kumar Date of Hearing 14.05.2024 Date of Pronouncement 16.05.2024 आदेश / O R D E R PER RENU JAUHRI [A.M.] :- This appeal is filed by the…

Central Warehousing Corporation Employees Co-Op Credit Society Limited, Mumbai vs. CIT, Delhi

In the result, appeals for AY 2014-15, 2015-16, 2017-18 & 2020-21 are allowed

ITA 3953/MUM/2023[2014-15]Status: DisposedITAT Mumbai18 Apr 2024AY 2014-15

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rohit Kasat, CAFor Respondent: Shri R.R. Makwana, JCIT
Section 143(3)Section 201Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No. 3953/Mum/2023 (Assessment Year: 2014-15) I.T.A. No. 3946/Mum/2023 (Assessment Year: 2015-16) I.T.A. No. 3948/Mum/2023 (Assessment Year: 2017-18) I.T.A. No. 3945/Mum/2023 (Assessment Year: 2020-21) Central Warehousing ITO, Ward-28(1)(1), Corporation Employees Co-op IT Office, Vashi Railway Station Credit Society Ltd. Building, Navi Mumbai-400703 Ground Floor, Sector-20, Vs. Near Turbe Station, Vashi, New Mumbai-400703. PAN : AACAC0475E Appellant) : Respondent) Appellant/Assessee by : Shri Roh…

Central Warehousing Corporation Employees Co-Op Credit Society Ltd, Mumbai vs. ITO, Mumbai

In the result, appeals for AY 2014-15, 2015-16, 2017-18 & 2020-21 are allowed

ITA 3948/MUM/2023[2017-18]Status: DisposedITAT Mumbai18 Apr 2024AY 2017-18

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rohit Kasat, CAFor Respondent: Shri R.R. Makwana, JCIT
Section 143(3)Section 201Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No. 3953/Mum/2023 (Assessment Year: 2014-15) I.T.A. No. 3946/Mum/2023 (Assessment Year: 2015-16) I.T.A. No. 3948/Mum/2023 (Assessment Year: 2017-18) I.T.A. No. 3945/Mum/2023 (Assessment Year: 2020-21) Central Warehousing ITO, Ward-28(1)(1), Corporation Employees Co-op IT Office, Vashi Railway Station Credit Society Ltd. Building, Navi Mumbai-400703 Ground Floor, Sector-20, Vs. Near Turbe Station, Vashi, New Mumbai-400703. PAN : AACAC0475E Appellant) : Respondent) Appellant/Assessee by : Shri Roh…

Central Warehousing Corporation Employees Co-Op Credit Society Ltd, Mumbai vs. CIT(Appeals), Mumbai

In the result, appeals for AY 2014-15, 2015-16, 2017-18 & 2020-21 are allowed

ITA 3946/MUM/2023[2015-16]Status: DisposedITAT Mumbai18 Apr 2024AY 2015-16

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rohit Kasat, CAFor Respondent: Shri R.R. Makwana, JCIT
Section 143(3)Section 201Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No. 3953/Mum/2023 (Assessment Year: 2014-15) I.T.A. No. 3946/Mum/2023 (Assessment Year: 2015-16) I.T.A. No. 3948/Mum/2023 (Assessment Year: 2017-18) I.T.A. No. 3945/Mum/2023 (Assessment Year: 2020-21) Central Warehousing ITO, Ward-28(1)(1), Corporation Employees Co-op IT Office, Vashi Railway Station Credit Society Ltd. Building, Navi Mumbai-400703 Ground Floor, Sector-20, Vs. Near Turbe Station, Vashi, New Mumbai-400703. PAN : AACAC0475E Appellant) : Respondent) Appellant/Assessee by : Shri Roh…

Central Warehousing Corporation Employees Co-Op Credit Society Ltd, Mumbai vs. CIT(Appeals), Mumbai

In the result, appeals for AY 2014-15, 2015-16, 2017-18 & 2020-21 are allowed

ITA 3945/MUM/2023[2020-21]Status: DisposedITAT Mumbai18 Apr 2024AY 2020-21

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rohit Kasat, CAFor Respondent: Shri R.R. Makwana, JCIT
Section 143(3)Section 201Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No. 3953/Mum/2023 (Assessment Year: 2014-15) I.T.A. No. 3946/Mum/2023 (Assessment Year: 2015-16) I.T.A. No. 3948/Mum/2023 (Assessment Year: 2017-18) I.T.A. No. 3945/Mum/2023 (Assessment Year: 2020-21) Central Warehousing ITO, Ward-28(1)(1), Corporation Employees Co-op IT Office, Vashi Railway Station Credit Society Ltd. Building, Navi Mumbai-400703 Ground Floor, Sector-20, Vs. Near Turbe Station, Vashi, New Mumbai-400703. PAN : AACAC0475E Appellant) : Respondent) Appellant/Assessee by : Shri Roh…

State Bank of India Staff Co-Operative Credit Society Ltd, Hyderabad vs. DCIT., Circle-5(1), Hyderabad

In the result, appeal of the assessee is allowed

ITA 667/HYD/2023[2018-19]Status: DisposedITAT Hyderabad09 Feb 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Shri K.Narasimha Chary

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Shri Shakeer Ahamed, DR
Section 143(1)Section 143(3)Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 667/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2018-19) State Bank of India Staff Dy. Commissioner of Co-operative Vs. Income Tax, Credit Society, Ltd., Circle-5(1), Hyderabad Hyderabad [PAN No. AAAAS7865A] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri K.A. Sai Prasad, AR रधजस्‍व द्वधरध/Revenue by: Shri Shakeer Ahamed, DR सुिवधई की तधरीख/Date of hearing: 07/02/…

Sangam Sahakari Patpedhi Maryaditnagari, Navi Mumbai, Thane vs. Mumbai-W-91, Vashi Navimumbai

In the result, both the appeal of the assessee are allowed

ITA 3377/MUM/2023[2015-16]Status: DisposedITAT Mumbai31 Jan 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2015-16 & Assessment Year: 2020-21 Sangam Sahakari Patpedhi Mumbai-W-91, Maryaditnagari, Navi Mumbai, It-Office, Vashi Railway Station Office No. 227, Central Facility Vs. Building Navi Mumbai-400703. Building, 3Rd Floor, Sector-19, Turbhe, Navi Mumbai-400705. Pan No. Aacas 6296 B Appellant Respondent

For Appellant: Mr. Vijay Kumar ShindeFor Respondent: Ms. Kakoli Ghosh, Sr. DR
Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2015-16 & Assessment Year: 2020-21 Sangam Sahakari Patpedhi Mumbai-W-91, Maryaditnagari, Navi Mumbai, IT-Office, Vashi Railway Station Office No. 227, Central Facility Vs. Building Navi Mumbai-400703. Building, 3rd floor, Sector-19, Turbhe, Navi Mumbai-400705. PAN NO. AACAS 6296 B Appellant Respondent Assessee by : Mr. Vijay Kumar Shinde Revenue by : Ms. Kakoli Ghosh, Sr. DR : Date of Hearing 31/01/2024 Date of pronouncement : 31/01/2024 ORDE…

Sangam Nagari Sahakri Patpedhi Maryadit, Navimumbai vs. Mum-W-91-Range-222, Navimumbai

ITA 3376/MUM/2023[2020-21]Status: DisposedITAT Mumbai31 Jan 2024AY 2020-21

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Respondent: Mr. Vijay Kumar Shinde
Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH "SMC" MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA No. 3377/MUM/2023 Assessment Year: 2015-16 & ITA No. 3376/MUM/2023 Assessment Year: 2020-21 Sangam Sahakari Patpedhi Maryaditnagari, Navi Mumbai, Office No. 227, Central Facility Building, 3rd floor, Sector-19, Turbhe, Navi Mumbai-400705. PAN NO. AACAS 6296 В Appellant Assessee by Vs. Mumbai-W-91, IT-Office, Vashi Railway Station Building Navi Mumbai-400703. Respondent : Mr. Vijay Kumar Shinde Revenue by : Ms. Kakoli Ghosh, Sr. DR Date of Hearing : 31/01/2…

Sterling Co Op Hsg Soc Ltd, Mumbai vs. CPC, Bengaluru

In the result, appeal of the assessee is allowed

ITA 2279/MUM/2023[2021-22]Status: DisposedITAT Mumbai20 Dec 2023AY 2021-22

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyalsterling Co. Operative Housing Society Limited, 38, Sterling Co. Operative Housing Society Ltd. Peddar Road, Cumballa Hill So, Mumbai- 400026, Pan: Aaajs1912M ...... Appellant Vs. Cpc Bemgaluru, Karnatak-560100 ..... Respondent

For Appellant: Shri Vishwas V. Mehendale, Ld. ARFor Respondent: Shri Rameshwar Meena, Ld. DR
Section 143(1)Section 143(1)(a)Section 154Section 234Section 250Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Sterling Co. Operative Housing Society Limited, 38, Sterling Co. Operative Housing Society Ltd. Peddar Road, Cumballa Hill So, Mumbai- 400026, PAN: AAAJS1912M ...... Appellant Vs. CPC Bemgaluru, Karnatak-560100 ..... Respondent Appellant by : Shri Vishwas V. Mehendale, Ld. AR Respondent by : Shri Rameshwar Meena, Ld. DR Date of hearing : 09/10/2023 Date of pronouncement : 20/12/2023 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against…

Blue Rose Industrial Premises Co-Op Society Limited, Mumbai vs. CIT (A), National Faceless Appeal Centre, Delhi

In the result, appeal filed by the Assessee stands allowed in the aforesaid terms

ITA 2227/MUM/2023[2020-21]Status: DisposedITAT Mumbai31 Oct 2023AY 2020-21

Bench: Shri Narender Kumar Choudhryblue Rose Industrial Premises Cit(A), Co-Op. Society Limited Nfac, 43, Blue Rose Industrial Delhi-110 001 Premises Co-Op. Society Limited Vs. Wester Express Highway, Borivali (E), Mumbai-400 068

For Appellant: Shri Ajay Singh, Ld. ARFor Respondent: Ms. Smitha V. Nair, Ld. DR
Section 250Section 56Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Blue Rose Industrial Premises CIT(A), Co-op. Society Limited NFAC, 43, Blue Rose Industrial Delhi-110 001 Premises Co-op. Society Limited Vs. Wester Express Highway, Borivali (E), Mumbai-400 068 PAN/GIR No. AAAAB 3779 Q (Assessee) : (Respondent) Assessee by : Shri Ajay Singh, Ld. AR Respondent by : Ms. Smitha V. Nair, Ld. DR Date of Hearing : 05.10.2023 Date of Pronouncement : 31.10.2023 O R D E R Per Narender Kumar Choudhry, J M: This appeal has been filed by the Assessee against the order dated 31.0…

SHI vs. Amruddhi Nagari Sahakari Patasanstha Maryadit, Mumbai

In the result, appeal filed by the Assessee stands allowed in the aforesaid terms

ITA 2225/MUM/2023[2020-21]Status: DisposedITAT Mumbai30 Oct 2023AY 2020-21

Bench: Shri N. K. Choudhry, Jm

For Appellant: Ms. Smitha V. Nair, Ld. DRFor Respondent: Date of Hearing
Section 2(24)(viia)Section 250Section 5Section 56Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI N. K. CHOUDHRY, JM I.T.A. No. 2223/Mum/2023 Assessment Year: 2017-18) and I.T.A. No. 2224/Mum/2023 Assessment Year: 2018-19) and I.T.A. No. 2225/Mum/2023 Assessment Year: 2020-21) Shivsamruddhi Nagari ITO, Ward 31(1)(9), Sahakari Patasanstha Mumbai-400012. Maryadit, 1, Shivbhakt Mitra Mandal, Vs. Teen Dongari, Hanuman Nagar, Goregaon (W), Mumbai-400078 PAN No. AAEAS2097J Appellant) : Respondent) Shri Shekhar Patwardhan, Ld. CA Appellant/Assessee by : Ms. Smitha V. Nair, Ld. DR Revenue/Respondent by : Date of Hearing : 03.10.2023 Date of…

SHI vs. Amruddhi Nagari Sahakari Patasanstha Maryadit, Mumbai

In the result, appeal filed by the Assessee stands allowed in the aforesaid terms

ITA 2224/MUM/2023[2018-19]Status: DisposedITAT Mumbai30 Oct 2023AY 2018-19

Bench: Shri N. K. Choudhry, Jm

For Appellant: Ms. Smitha V. Nair, Ld. DRFor Respondent: Date of Hearing
Section 2(24)(viia)Section 250Section 5Section 56Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI N. K. CHOUDHRY, JM I.T.A. No. 2223/Mum/2023 Assessment Year: 2017-18) and I.T.A. No. 2224/Mum/2023 Assessment Year: 2018-19) and I.T.A. No. 2225/Mum/2023 Assessment Year: 2020-21) Shivsamruddhi Nagari ITO, Ward 31(1)(9), Sahakari Patasanstha Mumbai-400012. Maryadit, 1, Shivbhakt Mitra Mandal, Vs. Teen Dongari, Hanuman Nagar, Goregaon (W), Mumbai-400078 PAN No. AAEAS2097J Appellant) : Respondent) Shri Shekhar Patwardhan, Ld. CA Appellant/Assessee by : Ms. Smitha V. Nair, Ld. DR Revenue/Respondent by : Date of Hearing : 03.10.2023 Date of…

SHI vs. Amruddhi Nagari Sahakari Patasanstha Maryadit, Mumbai

In the result, appeal filed by the Assessee stands allowed in the aforesaid terms

ITA 2223/MUM/2023[2017-18]Status: DisposedITAT Mumbai30 Oct 2023AY 2017-18

Bench: Shri N. K. Choudhry, Jm

For Appellant: Ms. Smitha V. Nair, Ld. DRFor Respondent: Date of Hearing
Section 2(24)(viia)Section 250Section 5Section 56Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI N. K. CHOUDHRY, JM I.T.A. No. 2223/Mum/2023 Assessment Year: 2017-18) and I.T.A. No. 2224/Mum/2023 Assessment Year: 2018-19) and I.T.A. No. 2225/Mum/2023 Assessment Year: 2020-21) Shivsamruddhi Nagari ITO, Ward 31(1)(9), Sahakari Patasanstha Mumbai-400012. Maryadit, 1, Shivbhakt Mitra Mandal, Vs. Teen Dongari, Hanuman Nagar, Goregaon (W), Mumbai-400078 PAN No. AAEAS2097J Appellant) : Respondent) Shri Shekhar Patwardhan, Ld. CA Appellant/Assessee by : Ms. Smitha V. Nair, Ld. DR Revenue/Respondent by : Date of Hearing : 03.10.2023 Date of…

Laxmi Co-Operative Housing Society Ltd, Mumbai vs. Income Tax Officer- 22(2)(3), Mumbai

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

ITA 1749/MUM/2023[2021-2022]Status: DisposedITAT Mumbai24 Aug 2023AY 2021-2022

Bench: Aby T Varkey & Shri Amarjit Singh

For Appellant: Shri. K. Shivaram & Ms. NeelamFor Respondent: Shri. Manoj Kumar Sinha
Section 148Section 234CSection 243BSection 244BSection 250Section 75Section 80Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA No. 1747/MUM/2023 (A.Y. 2013-14) ITA No. 1744/MUM/2023 (A.Y. 2018-19) Laxmi Co-operative Vs. Income Tax Officer Housing Society Ltd. 22(2)(3) Laxmi Nagar, Khar (W) National Faceless appeal Mumbai-400052 Centre स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AAAAL1009P Appellant .. Respondent Appellant by : Shri. K. Shivaram & Ms. Neelam C. Jadhav Respondent by : Shri. Manoj Kumar Sinha Date of Hearing 07.08.2023 Date of Pronouncement 24.08.2023 आदेश / O R D E R PER BENCH :- 1. All t…