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

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 1748/MUM/2023[2012-13]Status: DisposedITAT Mumbai24 Aug 2023AY 2012-13

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…

Shri Tifs Credit Co-Operative Society Ltd., Rajkot vs. The Pr. CIT-1, Rajkot

The appeal of the assessee is allowed

ITA 115/RJT/2023[2018-19]Status: DisposedITAT Rajkot23 Aug 2023AY 2018-19

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Darshak Thakkar, A.RFor Respondent: Shri Shramdeep Sinha, CIT DR
Section 143(3)Section 80PSection 80P(2)Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.115/Rjt/2023 (Assessment Year: 2018-19) TIFS Credit Cooperative Society Vs. The Principal Commissioner of Ltd., Income Tax, Poonam Apartment, Sadar Bazar, Rajkot-1 Rajkot-360001 [PAN No.AAAAT2411M] (Appellant) .. (Respondent) Appellant by : Shri Darshak Thakkar, A.R. Respondent by: Shri Shramdeep Sinha, CIT DR Date of Hearing 10.08.2023 Date of Pronouncement 23.08.2023 O R D E R PER SIDDHARTHA NAUTIYAL, JM: This ap…

DCIT, Jaipur vs. Rajasthan Cooperative Dairy Federation Ltd, Jaipur

In the result the appeal of the revenue in ITA No

ITA 350/JPR/2022[2018-19]Status: DisposedITAT Jaipur27 Apr 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Ajay Malik (CIT) fu/kZkfjrh dh vksj ls@
Section 143(2)Section 2(24)(x)Section 36(1)(va)

…ative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank.” 16. The Coordinate Bench in case of KaliandasUdyogBhavan Premises Co-op Society Ltd. vs Income-tax Officer-21(2)(1), Mumbai [2018] 94 Taxmann.com 15 had an occasion to examine similar contention and it was held that though the co-operative bank pursuant to the insertion of Sub-section (4) of Sec. 80P would no more be entitled for claim of deduction under Sec. 80P of the Act, however, as a co-operative bank continues to be a co-operative society registered under the Co-operative Societie…

DCIT, Jaipur vs. Rajasthan Cooperative Dairy Federation Ltd, Jaipur

In the result the appeal of the revenue in ITA No

ITA 349/JPR/2022[2016-17]Status: DisposedITAT Jaipur27 Apr 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Ajay Malik (CIT) fu/kZkfjrh dh vksj ls@
Section 143(2)Section 2(24)(x)Section 36(1)(va)

…ative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank.” 16. The Coordinate Bench in case of KaliandasUdyogBhavan Premises Co-op Society Ltd. vs Income-tax Officer-21(2)(1), Mumbai [2018] 94 Taxmann.com 15 had an occasion to examine similar contention and it was held that though the co-operative bank pursuant to the insertion of Sub-section (4) of Sec. 80P would no more be entitled for claim of deduction under Sec. 80P of the Act, however, as a co-operative bank continues to be a co-operative society registered under the Co-operative Societie…

DCIT, Jaipur vs. Rajasthan Cooperative Dairy Federation Ltd, Jaipur

In the result the appeal of the revenue in ITA No

ITA 200/JPR/2022[2017-18]Status: DisposedITAT Jaipur27 Apr 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Ajay Malik (CIT) fu/kZkfjrh dh vksj ls@
Section 143(2)Section 2(24)(x)Section 36(1)(va)

…ative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank.” 16. The Coordinate Bench in case of KaliandasUdyogBhavan Premises Co-op Society Ltd. vs Income-tax Officer-21(2)(1), Mumbai [2018] 94 Taxmann.com 15 had an occasion to examine similar contention and it was held that though the co-operative bank pursuant to the insertion of Sub-section (4) of Sec. 80P would no more be entitled for claim of deduction under Sec. 80P of the Act, however, as a co-operative bank continues to be a co-operative society registered under the Co-operative Societie…

Hilla Heights Co-Operative Housing Society Limited, Mumbai vs. Assistant Director of Income Tax, CPC, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 2850/MUM/2022[2020-21]Status: DisposedITAT Mumbai03 Apr 2023AY 2020-21

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blehilla Heights Co-Operative V. Assistant Director Of Income-Tax Centralized Processing Centre Housing Society Limited 1St Floor, Prestige Alpha No. 48/1, 48/2 147, Hilla Heights Beratenaagrahara Begur Alibhai Premji Marg Hosur Road, Uttarahalli Hoabli Lamington Road, Grant Road (E) Bengaluru, Karnataka-560100 Mumbai – 400007 Pan: Aaaah1044C (Appellant) (Respondent) Assessee Represented By : Shri Mehnul Shah Shri Ashish Kumar Deharia Department Represented By :

Section 139(1)Section 143Section 143(1)Section 154Section 80PSection 80P(2)Section 80P(2)(d)Section 80p

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Hilla Heights Co-operative v. Assistant Director of Income-Tax Centralized Processing Centre Housing Society Limited 1st Floor, Prestige Alpha No. 48/1, 48/2 147, Hilla Heights Beratenaagrahara Begur Alibhai Premji Marg Hosur Road, Uttarahalli Hoabli Lamington Road, Grant Road (E) Bengaluru, Karnataka-560100 Mumbai – 400007 PAN: AAAAH1044C (Appellant) (Respondent) Assessee Represented by : Shri Mehnul Shah Shri Ashish Kumar Deharia Department Repres…

Saphale Parisar Bigarsheti, Sahkari Patsanstha Maryadit, Saphale, Mumbai vs. PCIT-1, Thane

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

ITA 190/MUM/2023[2017-18]Status: DisposedITAT Mumbai31 Mar 2023AY 2017-18

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2017-18 Saphaleparisarbigarshetisahkaripatsansthamaryadit, Pr. Cit-1, Saphale, Ashar It Vs. Ambika Nagar, Ambika Rice Mill Compound, Park, 6Th Tandulwadi Road, Umbarpada, Saphale East, Dist Floor, Palghar-401 102. Income Tax Office, Wagle Estate, Thane- 400604. Pan No. Aafas 4609 H Appellant Respondent Assessee By : Mr. Unmesh Narvekar, Ar Revenue By : Dr. Kishor Dhule, Cit-Dr : Date Of Hearing 20/03/2023 Date Of Pronouncement : 31/03/2023 Order

For Appellant: Mr. Unmesh Narvekar, ARFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 143(3)Section 80(2)(d)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2017-18 SaphaleParisarBigarshetiSahkariPatsansthaMaryadit, Pr. CIT-1, Saphale, Ashar IT Vs. Ambika Nagar, Ambika Rice Mill Compound, Park, 6th Tandulwadi Road, Umbarpada, Saphale East, Dist floor, Palghar-401 102. Income Tax Office, Wagle Estate, Thane- 400604. PAN No. AAFAS 4609 H Appellant Respondent Assessee by : Mr. Unmesh Narvekar, AR Revenue by : Dr. Kishor Dhule, CIT-DR : Date of Hearing 20/03/2023 Date of pronouncement : 31/03/2023 ORDER PER…

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 1744/MUM/2023[2018-2019]Status: DisposedITAT Mumbai24 Mar 2023AY 2018-2019

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…

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 1743/MUM/2023[2017-18]Status: DisposedITAT Mumbai24 Mar 2023AY 2017-18

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…

Shri Keshoraipatan Sahkari Sugar Mills Limited, Kota vs. PCIT, Udaipur

In the result, appeal of the assessee is allowed

ITA 208/JPR/2022[2017-18]Status: DisposedITAT Jaipur20 Mar 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Mahendra Gargieya (Adv.) &For Respondent: Sh. James Kurian (CIT)
Section 142(1)Section 143(2)Section 143(3)Section 263Section 80P(2)(d)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 208/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Shri Keshoraipatan Sahkari Sugar PCIT, Vs. Mills Ltd., Kota Udaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACAS 5985 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Mahendra Gargieya (Adv.) & Sh. Devang Gargieya (Adv.) jktLo dh vksj ls@…

Vapi Merchant Saving & Credit Co. Op. Society Ltd., Vapi vs. The PCIT, Valsad

In the result, appeal of the assessee is allowed

ITA 107/SRT/2022[2017-18]Status: DisposedITAT Surat31 Jan 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.107/Srt/2022 "नधा"रण वष"/Assessment Year: (2017-18) (Virtual Court Hearing) Vapi Merchant Saving & Credit Co. Vs. The Pcit, Valsad. Op. Society, 130, 1St Floor Varun Complex, Opp. Reliance Super Market, Gidc, Vapi – 396195. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaav3925E

Section 143(3)Section 263Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.107/SRT/2022 "नधा"रण वष"/Assessment Year: (2017-18) (Virtual Court Hearing) Vapi Merchant Saving and Credit Co. Vs. The PCIT, Valsad. Op. Society, 130, 1st Floor Varun Complex, Opp. Reliance Super Market, GIDC, Vapi – 396195. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAV3925E Assessee by Shri Mahesh Chhajed, CA Respondent by Shri Ashish Pophare, CIT(DR) Date of Hearing 30/01/2023 31/01/2023 Date of Pronouncement आदेश / O R D E R PER DR. A. L. SAINI, AM: By way of t…

Vapi Merchant Saving & Credit Co. Op. Society Ltd., Vapi vs. National Faceless Appeal Centre, Delhi

In the result, appeal of the assessee is allowed

ITA 251/SRT/2022[2018-19]Status: HeardITAT Surat30 Jan 2023AY 2018-19

Bench: Shri Pawan Singh(Virtual Hearing) Vapi Marchant Saving & Credit I.T.O., Cooperative Society Limited, E-Assessment Centre, Vs. Office No. 130, First Floor, Varun Delhi. Complex, Opp. Reliance Super Market Gide, Vapi (Gujarat). Pan No. Aaaav 3925 E Appellant/ Assessee Respondent/ Revenue

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Virtual hearing) Vapi Marchant Saving And Credit I.T.O., Cooperative Society Limited, e-assessment Centre, Vs. Office No. 130, First Floor, Varun Delhi. Complex, Opp. Reliance Super Market Gide, Vapi (Gujarat). PAN No. AAAAV 3925 E Appellant/ assessee Respondent/ revenue Appellant represented by Shri Mahesh Chhajed, AR Respondent represented by Shri Vinod Kumar, Sr. DR Date of hearing 30/01/2023 Date of pronouncement 30/01/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1.…

Poonam Chambers Premises Co-Op Society Limited, Mumbai vs. CIT(A), Delhi

In the result, the appeal of assessee is allowed

ITA 2431/MUM/2022[2017-2018]Status: DisposedITAT Mumbai20 Dec 2022AY 2017-2018

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadalepoonam Chambers Vs. Nfac, Newdelhi. Premises Co-Op Society Ltd., G/5, Poonam Chambers, Dr. Annie Besant Road, Worli, Mumbai – 400018. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaap5497K Appellant .. Respondent Appellant By : Mr. Shashank Mehta.Ar Respondent By : Mr. B. Bagchi.Dr Date Of Hearing 29.11.2022 Date Of Pronouncement 30.11.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Passed By The National Faceless Appeal Centre, (Nfac) / Cit(A) U/S 250 Of The Act. The Assessee Has Raised The Fallowing Grounds Of Appeal:

For Appellant: Mr. Shashank Mehta.ARFor Respondent: Mr. B. Bagchi.DR
Section 143(1)Section 143(2)Section 250Section 80Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Poonam Chambers Vs. NFAC, NewDelhi. Premises Co-Op Society Ltd., G/5, Poonam Chambers, Dr. Annie Besant Road, Worli, Mumbai – 400018. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAAP5497K Appellant .. Respondent Appellant by : Mr. Shashank Mehta.AR Respondent by : Mr. B. Bagchi.DR Date of Hearing 29.11.2022 Date of Pronouncement 30.11.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order passed by the National Faceless Appeal C…

Sanjay Co-Operative Credit Society Ltd, Thane vs. The Pr. Comm of Income Tax 1, Thane

In the result we allow the ground no

ITA 740/MUM/2022[2017-18]Status: DisposedITAT Mumbai13 Dec 2022AY 2017-18

Bench: Shri Kuldip Singh & Shri Gagan Goyalsanjay Co-Operative Credit Society Ltd., Sanjay Society Building, Uttam Naka, Bhayander, Thane-401106. Pan: Aacas3872P ...... Appellant Vs. Pcit-1, Ashar I.T. Park, 6Th Floor, Road No. 16Z, Wagle Indl. Estate, Thane-400604. ..... Respondent Appellant/Assessee By : Dr. Ravindra Nagesh Naik, Ca Respondent/Revenue By : Sh. Kailash Kanojia- Cit-Dr Date Of Hearing : 15/09/2022 Date Of Pronouncement : 13/12/2022 Order Per Gagan Goyal, A.M: This Appeal By Assessee Is Directed Against The Order Of Under Section 263 Of The Income Tax Act, 19061 [For Short ‘The Act’] Vide Order Dated 17.03.2022 For Assessment Year (Ay) 2017-18. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Ld. Pcit-1, Thane Erred In Law & On Facts In Not Appreciating That All The Details/ Information Relating To Interest Income Were Submitted During The Scrutiny

For Appellant: Dr. Ravindra Nagesh Naik, CAFor Respondent: Sh. Kailash Kanojia- CIT-DR
Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Sanjay Co-operative Credit Society Ltd., Sanjay Society Building, Uttam Naka, Bhayander, Thane-401106. PAN: AACAS3872P ...... Appellant Vs. PCIT-1, Ashar I.T. Park, 6th Floor, Road No. 16Z, Wagle Indl. Estate, Thane-400604. ..... Respondent Appellant/Assessee by : Dr. Ravindra Nagesh Naik, CA Respondent/Revenue by : Sh. Kailash Kanojia- CIT-DR Date of hearing : 15/09/2022 Date of pronouncement : 13/12/2022 ORDER PER GAGAN GOYAL, A.M: This appeal by assessee is directed…

The Acropolis Co.Op.Hsg.Society Ltd, Mumbai vs. DCIT, CPC, Bengaluru

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

ITA 928/MUM/2022[2017-18]Status: DisposedITAT Mumbai01 Dec 2022AY 2017-18

Bench: Shri M. Balaganesh, Am & Ms. Kavitha Rajagopal, Jm The Acropolis Co-Op. Housing Society Ltd. Dy. Cit, Cpc B-31, Acropolis Little Gibs Road, Malbar Bengaluru, Karnataka Vs. Hill, Mumbai-400 006

For Appellant: Shri Vishal ShahFor Respondent: Shri Manoj Kumar Singh
Section 12(1)Section 143(1)Section 154Section 250Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, AM AND MS. KAVITHA RAJAGOPAL, JM The Acropolis Co-op. Housing Society Ltd. Dy. CIT, CPC B-31, Acropolis Little GIBS Road, Malbar Bengaluru, Karnataka Vs. Hill, Mumbai-400 006 PAN/GIR No. AAATT 4718 N (Appellant) : (Respondent) Appellant by : Shri Vishal Shah Respondent by : Shri Manoj Kumar Singh : 06.09.2022 Date of Hearing Date of Pronouncement : 01.12.2022 O R D E R Per Kavitha Rajagopal, J. M.: This appeal has been filed by the assessee as against the order of the learned Commissioner of Income Tax (Appeals) (‘ld.CIT(A…

Pantnagar Ashtvinayak Chsl, Mumbai vs. The Income Tax Officer, Ward 27(2)(1), Mumbai

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

ITA 1848/MUM/2022[2020-2021]Status: DisposedITAT Mumbai01 Dec 2022AY 2020-2021

Bench: Shri M. Balaganesh, Am & Ms. Kavitha Rajagopal, Jm Pantnagar Ashtvinayak Chsl Income Tax Officer, Ward-27(2)(1) Building No. 244, Samata Colony, Mumbai Vs. Pantnagar, Ghatkopar (E), Mumbai-400 075 Pan/Gir No. Aaaap 8034 E (Appellant) : (Respondent)

For Appellant: Ms. Bhavya SundeshaFor Respondent: Shri Manoj Kumar Singh
Section 143(1)Section 143(1)(a)Section 154Section 250Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, AM AND MS. KAVITHA RAJAGOPAL, JM Pantnagar Ashtvinayak CHSL Income Tax Officer, Ward-27(2)(1) Building No. 244, Samata Colony, Mumbai Vs. Pantnagar, Ghatkopar (E), Mumbai-400 075 PAN/GIR No. AAAAP 8034 E (Appellant) : (Respondent) Appellant by : Ms. Bhavya Sundesha Respondent by : Shri Manoj Kumar Singh Date of Hearing : 05.09.2022 : 01.12 .2022 Date of Pronouncement O R D E R Per Kavitha Rajagopal, J. M.: This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals) (…

Mahim Vividh Karyakari Sahakari Society Ltd., Thane vs. Principal Commissioner of Income Tax-1, Thane

In the result we allow the ground no

ITA 1177/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Nov 2022AY 2017-18
For Appellant: Sh. Anil SatheFor Respondent: Sh. Prakash mane, CIT-DR
Section 143(3)Section 263Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Mahim Vividh Karyakari Sahakari Society Ltd. At –post, Mahim Road, Palghar-401402. PAN: AADAM8809M ...... Appellant Vs. Pr. Commissioner of Income Tax-1, Ashar I.T. Park, “A” Wing, 6th Floor, Ambika Nagar, WIE, Thane (West)-400604. ..... Respondent Appellant by : Sh. Anil Sathe Respondent by : Sh. Prakash mane, CIT-DR Date of hearing : 07/09/2022 Date of pronouncement : 30/11/2022 ORDER PER GAGAN GOYAL, A.M: This appeal by the assessee is directed against the order o…

Income Tax Officer -17(2) (1), Mumbai vs. Mittal Court Premises Co.Op.Society Ltd, Mumbai

In the result, the appeals of the revenue are dismissed

ITA 1537/MUM/2022[2016-17]Status: DisposedITAT Mumbai31 Oct 2022AY 2016-17
For Appellant: Shri Sunil M. LalaFor Respondent: Ms. Mahita Nair (Sr. AR)
Section 194ASection 194A(3)(v)Section 56Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. Nos.1535 to 1537/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2015-16, 2014-15 & 2016-17) ITO-17(2)(1) बिधम/ Mittal Court Premises Co. 1st Floor, Room No. 115, Op. Society Ltd Vs. Kautilya Bhavan, G. Block, Basement Mittal Court, Bandra Kurla Complex, 224, Nariman Point, Bandra (E), Mumbai- Mumbai-400021. 400051. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAAAM1738L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Sunil M. Lala Revenue by: Ms. Mahita Nair (Sr. AR)…

Income Tax Officer -17(2) (1), Mumbai vs. Mittal Court Premises Co.Op.Society Ltd, Mumbai

In the result, the appeals of the revenue are dismissed

ITA 1536/MUM/2022[2014-15]Status: DisposedITAT Mumbai31 Oct 2022AY 2014-15
For Appellant: Shri Sunil M. LalaFor Respondent: Ms. Mahita Nair (Sr. AR)
Section 194ASection 194A(3)(v)Section 56Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. Nos.1535 to 1537/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2015-16, 2014-15 & 2016-17) ITO-17(2)(1) बिधम/ Mittal Court Premises Co. 1st Floor, Room No. 115, Op. Society Ltd Vs. Kautilya Bhavan, G. Block, Basement Mittal Court, Bandra Kurla Complex, 224, Nariman Point, Bandra (E), Mumbai- Mumbai-400021. 400051. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAAAM1738L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Sunil M. Lala Revenue by: Ms. Mahita Nair (Sr. AR)…

Income Tax Officer-17(2) (1), Mumbai vs. Mittal Court Premises Co.Op. Society Ltd, Mumbai

In the result, the appeals of the revenue are dismissed

ITA 1535/MUM/2022[2015-16]Status: DisposedITAT Mumbai31 Oct 2022AY 2015-16
For Appellant: Shri Sunil M. LalaFor Respondent: Ms. Mahita Nair (Sr. AR)
Section 194ASection 194A(3)(v)Section 56Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. Nos.1535 to 1537/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2015-16, 2014-15 & 2016-17) ITO-17(2)(1) बिधम/ Mittal Court Premises Co. 1st Floor, Room No. 115, Op. Society Ltd Vs. Kautilya Bhavan, G. Block, Basement Mittal Court, Bandra Kurla Complex, 224, Nariman Point, Bandra (E), Mumbai- Mumbai-400021. 400051. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAAAM1738L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Sunil M. Lala Revenue by: Ms. Mahita Nair (Sr. AR)…