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

Ashoka Palace Co.Op Hsc Soc Ltd, Mumbai vs. ITO WD-31(1) (1), Mumbai

In the result, appeal by the assessee is allowed

ITA 2062/MUM/2021[2018-19]Status: DisposedITAT Mumbai31 Oct 2022AY 2018-19

Bench: Shri Vikas Awasthyआअसं.2062/मुं/2021 ("न.व. 2018-19) Ashoka Palace Co-Op. Hsg. Soc.Ltd., Malad East, Makrani Pada Road, Mumbai 400 097. Pan: Aaaaa-9300-N ...... अपीलाथ" /Appellant बनाम Vs. Income Tax Officer –Ward-31(1)(1), Kautilya Bhavan, Bandra (East) Mumbai 400 051. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Dharan Gandhi ""तवाद" "वारा/Respondent By : Ms. Beena Santosh सुनवाई क" "त"थ/ Date Of Hearing : 02/08/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 31/10/2022 आदेश/ Order

For Appellant: Shri Dharan GandhiFor Respondent: Ms. Beena Santosh

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

…आयकर अपील"य अ"धकरण मुंबई पीठ “ एस एम सी ” "ी "वकास अव"थी, "या"यक सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.2062/मुं/2021 ("न.व. 2018-19) Ashoka Palace Co-op. Hsg. Soc.Ltd., Malad East, Makrani Pada Road, Mumbai 400 097. PAN: AAAAA-9300-N ...... अपीलाथ" /Appellant बनाम Vs. Income Tax Officer –Ward-31(1)(1), Kautilya Bhavan, Bandra (East) Mumbai 400 051. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant by : Shri Dharan Gandhi ""तवाद" "वारा/Respondent by : Ms. Beena Santosh सुनवाई क" "त"थ/ Date of hearing : 02/08/2022 घोषणा क" "त"थ…

Avanti Niketan Co-Operative Housing Society Ltd, Mumbai vs. Commissioner of Income Tax (Appeal), Mumbai

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

ITA 1851/MUM/2022[2020-2021]Status: DisposedITAT Mumbai06 Oct 2022AY 2020-2021

Section 80PSection 80P(2)(d)

…THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Shri B.R. Baskaran (AM) I.T.A. No. 1851/Mum/2022 (A.Y. 2020-21) Vs. The CIT(A), Avanti Niketan Cooperative Housing Society Limited National Faceless Ground Floor, Avanti Appeal Centre, Apartments, Flank Road Delhi Sion East, Mumbai-400022. PAN : AAAAA4924C (Appellant) (Respondent) Assessee by None Department by Ms. Indira Adakil Date of Hearing 04.10.2022 Date of Pronouncement 06.10.2022 O R D E R The assessee has filed this appeal challenging the order dated 24.05.2022 passed by Ld CIT(A), National Faceless Appeal Centre, Delhi and it relates to the as…

ITO WD 12(3)(1), Mumbai vs. M/S. Mittal Court Premises Co-Op Society Ltd., Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 2128/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Sept 2022AY 2018-19

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: NoneFor Respondent: Shri Manoj Sinha

Section 194Section 194ASection 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 2128/MUM/2022 (A.Y: 2018-19) Income Tax Officer-17(2)(1) v. Mittal Court Premises Co.Op. Society Limited 1st Floor, Room No. 115 Basement Mittal Court, 224 Kautilya Bhavan Nariman Point, Mumbai-400021. G. Block, Bandra Kurla Complex Bandra (E), Mumbai-400051 PAN: AAAAM1738L (Appellant) (Respondent) Assessee by : None Department by : Shri Manoj Sinha Date of Hearing : 28.09.2022 Date of Pronouncement : 30.09.2022 O R D E R PER S. RIFAUR RAHMAN (AM)…

The Juhu Vile Parle Development Co Operative Housing Association Ltd, Mumbai vs. Asst. Comm of Income Tax, Circle 25(3), Mumbai

In the result, both appeals by assessee are allowed

ITA 1835/MUM/2022[2018-19]Status: DisposedITAT Mumbai29 Sept 2022AY 2018-19

Bench: Shri Pramod Kumar, Vice- & Shri Vikas Awasthyआअसं. 1834/मुं/2022 ("न.व .2017-18) आअसं. 1835/मुं/2022 ("न.व .2018-19) The Juhu Vile Parle Development Co-Operative Housing Association Ltd. Plot No.51, Jai Hind Recreation Club, N.S.Road, No.11, Vile Parle (W), Mumbai 400 056; Pan: Aabft-5293-P ...... अपीलाथ" /Appellant बनाम Vs. Assistant Commissioner Of Income-Tax, Circle-25(3), Kautlya, Bkc, Bandra (E), Mumbai – 400 051. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Rajesh Shah ""तवाद" "वारा/Respondent By : Shri Tejinder Pal Singh सुनवाई क" "त"थ/ Date Of Hearing : 10/08/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 29/09/2022 आदेश/ Order

For Appellant: Shri Rajesh ShahFor Respondent: Shri Tejinder Pal Singh

Section 80PSection 80P(2)(d)Section 80P(4)

…आयकर अपील"य अ"धकरण मुंबई पीठ “ एच ” "ी "मोद कुमार, उपा"य" एवं "ी "वकास अव"थी, "या"यक सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ H”, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE-PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 1834/मुं/2022 ("न.व .2017-18) आअसं. 1835/मुं/2022 ("न.व .2018-19) The Juhu Vile Parle Development Co-operative Housing Association Ltd. Plot No.51, Jai Hind Recreation Club, N.S.Road, No.11, Vile Parle (W), Mumbai 400 056; PAN: AABFT-5293-P ...... अपीलाथ" /Appellant बनाम Vs. Assistant Commissioner of Income-tax, Circle-25(3), Kautlya, BKC, Bandra (E), Mumbai – 400 051.…

The Juhu Vile Parle Development Co Operative Housing Association Ltd, Mumbai vs. Asst. Comm of Income Tax, Circle 25(3), Mumbai

In the result, both appeals by assessee are allowed

ITA 1834/MUM/2022[2017-18]Status: DisposedITAT Mumbai29 Sept 2022AY 2017-18

For Appellant: Shri Rajesh ShahFor Respondent: Shri Tejinder Pal Singh

Section 80PSection 80P(2)(d)Section 80P(4)

M/S. Laxmi Bachat Sharafi Sahkari Mandali Ltd., Ahmedabad vs. The Pr. CIT-3, Ahmedabad

In the result, appeal of the assessee is allowed

ITA 963/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2014-15

Bench: Smt.Annapurna Gupta & Smt. Madhumita Royassessment Year : 2014-15

For Appellant: Shri Mehul Thakkar, CAFor Respondent: Shri Alokkumar, CIT-DR

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

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SMT. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year : 2014-15 M/s.Laxmi Bachat Sharafi Sahkari Vs. ITO, Ward-3(3)(6) Mandali Ltd, Bordi Bazar Ahmedabad. Over Mahalaxmi Temple At Viramgam Dist: Ahmedabad. PAN : AAATL 1173 D 0 अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee by : Shri Mehul Thakkar, CA Revenue by : S…

Income Tax Officer-17(2)(1), Mumbai vs. Idbi Staff Co-Operative Credit Society Ltd, Mumbai

In the result, the appeal filed by the revenue is allowed for statistical purposes

ITA 1351/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Aug 2022AY 2018-19

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadaleito – 17(2)(1), Vs. Idbi Staff Co-Op 1St Floor, Room No. 115, Credit Society Ltd., Kautilya Bhavan G Block, 1St Floor, Idbi Tower, Bandra Kurla Complex, Cuffe Parade, Colaba, Bandra (E), Mumbai- 400005. Mumbai -400051. Pan/Gir No. : Aaaai0083Q Appellant .. Respondent Appellant By : Mr.Ujjawal Kumar.Dr Respondent By : Mr. Mandar Vaidya .Ar Date Of Hearing 23.08.2022 Date Of Pronouncement 29.08.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Cit(A)-National Faceless Appeal Centre (Nfac), Delhi Passed U/S 143(3) & 250 Of The Act. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Mr.Ujjawal Kumar.DRFor Respondent: Mr. Mandar Vaidya .AR

Section 143(2)Section 143(3)Section 14ASection 80Section 80P(2)Section 80P(2)(a)Section 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 ITO – 17(2)(1), Vs. IDBI Staff Co-op 1st Floor, Room No. 115, Credit Society Ltd., Kautilya Bhavan G Block, 1st Floor, IDBI Tower, Bandra Kurla Complex, Cuffe Parade, Colaba, Bandra (E), Mumbai- 400005. Mumbai -400051. PAN/GIR No. : AAAAI0083Q Appellant .. Respondent Appellant by : Mr.Ujjawal Kumar.DR Respondent by : Mr. Mandar Vaidya .AR Date of Hearing 23.08.2022 Date of Pronouncement 29.08.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The revenue has filed the appea…

M/S. Mumbai Kolsa Kamgar Sahakari Society, Mumbai vs. The ITO 17(2) (3), Mumbai

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

ITA 720/MUM/2022[2014-15]Status: DisposedITAT Mumbai28 Jul 2022AY 2014-15

Section 80PSection 80P(2)(d)

…THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Shri B.R. Baskaran (AM) I.T.A. No. 720/Mum/2022 (A.Y. 2014-15) Vs. ITO-17(2)(3) M/s. Mumbai Kolsa Kamgar Sahakari Society Room No. 123- 4th Floor, P.D. Mello B/H, 1st Floor Bhavan, P.D. Mello Road Aayakar Bhavan Carnac Bunder M.K. Road Mumbai-400 038. Churchgate Mumbai-400 020. PAN : AAJFM3947R (Appellant) (Respondent) Assessee by Shri Sanjay Parikh Department by Ms. Naina Krishnakumar Date of Hearing 21.07.2022 Date of Pronouncement 28.07.2022 O R D E R The assessee has filed this appeal challenging the order dated 12.03.2022 passed by Learned CIT(A),…

Abrama Seva Sahakari Mandli Limited, Na

In the result, appeal of the assessee is allowed in above terms

ITA 178/SRT/2021[2015-16]Status: DisposedITAT Surat27 Jun 2022AY 2015-16

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.178/Srt/2021 (िनधा"रणवष" / Assessment Year: (2015-16) (Virtual Court Hearing) Abrama Seva Sahakari Mandli Ltd., At V Income Tax Department, Navsari & Po. Abrama, Tal. Jalalpore, Dist. Circle, Navsari S. Navsari-396 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaaa 1075 G (Appellant ) (Respondent)

For Appellant: Shri Sujesh Suratwala, CAFor Respondent: Shri J.K.Chandnani, Sr.DR

Section 143(3)Section 263Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRIPAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपील सं./ITA No.178/SRT/2021 (िनधा"रणवष" / Assessment Year: (2015-16) (Virtual Court Hearing) Abrama Seva Sahakari Mandli Ltd., At V Income Tax Department, Navsari & Po. Abrama, Tal. Jalalpore, Dist. Circle, Navsari s. Navsari-396 445 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAA 1075 G (Appellant ) (Respondent) Assessee by : Shri Sujesh Suratwala, CA Respondent by : Shri J.K.Chandnani, Sr.DR सुनवाई की तारीख/ Date of Hearing : 11/05/2022 घोषणा की तारीख/Date of Pronouncement : 27/06/2022 आदेश / O R D E R PER…

M/S Doshi Palace Co - Operative Hsg. Soc. Ltd., Mumbai vs. ACIT - 19(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 3510/MUM/2019[2015-16]Status: DisposedITAT Mumbai20 Aug 2021AY 2015-16

Bench: Shri Vikas Awasthyआअसं. 3510/मुं/2019 (िन.व.2015-16) M/S Doshi Palace Co-Operative Hsg Soc. Ltd. 24, Walkeshwar Road, Walkeshwar, Mumbai-400006. ...... अपीलाथ" /Appellant Pan: Aaaad3401H बनाम Vs. Acit-19(1), Matru Mandir, ..... "ितवाद"/Respondent Mumbai-400007 अपीलाथ" "ारा/ Appellant By : None "ितवाद" "ारा/Respondent By : Sh. Sanjay J. Sethi सुनवाई क" ितिथ/ Date Of Hearing : 23/06/2021 घोषणा क" ितिथ/ Date Of Pronouncement : 20/08/2021 आदेश/ Order Per Vikas Awasthy, J.M: This Appeal By The Assessee Is Against The Order Of Commissioner Of Income Tax (Appeals)-18, Mumbai [Hereinafter Referred To As ‘The Cit(A)’] Dated 14.03.2019 For The Assessment Year (Ay) 2015-16. The Solitary Ground Raised By The Assessee In Appeal Is Against Rejection Of Assessee’S Claim Of Deduction Under Section 80P(2)(D) Of The Income Tax Act, 1961 [Hereinafter Referred To As ‘The Act’].

For Appellant: NoneFor Respondent: Sh. Sanjay J. Sethi

Section 80PSection 80P(2)(d)Section 80P(4)

…आयकर अपीलीय अिधकरण मुंबई पीठ “एस एम सी” , मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI "ी "वकास अव"थी, "याियक सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 3510/मुं/2019 (िन.व.2015-16) M/s Doshi Palace Co-operative Hsg Soc. Ltd. 24, Walkeshwar Road, Walkeshwar, Mumbai-400006. ...... अपीलाथ" /Appellant PAN: AAAAD3401H बनाम Vs. ACIT-19(1), Matru Mandir, ..... "ितवाद"/Respondent Mumbai-400007 अपीलाथ" "ारा/ Appellant by : None "ितवाद" "ारा/Respondent by : Sh. Sanjay J. Sethi सुनवाई क" ितिथ/ Date of hearing : 23/06/2021 घोषणा क" ितिथ/ Date of pronouncement : 20/08/2021 आदेश/…

Shalaka Sangh Co-Op Housing Soc. Ltd, Mumbai vs. ITO 17(3)(3), Mumbai

In the result, appeal is partly allowed

ITA 743/MUM/2019[2014-15]Status: DisposedITAT Mumbai21 May 2021AY 2014-15

Bench: Shri Saktijit Dey ()

Section 80P(2)(d)

…1 ITA 743/Mum/2019 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) I.T.A. No.743/Mum/2019 (Assessment year: 2014-15) Salakha Sangh Co-op. Hsg Soc. Ltd vs ITO-17(3)(3), Mumbai Plot No.9, M.K. Road, Queens Barracks Area, Mumbai-400 021 PAN : AAAAS6099Q APPELLANT RESPONDENT Appellant by Shri Viren Shah, AR Respondent by Smt. Smita Verma, DR Date of hearing 18-03-2021 Date of pronouncement 21-05-2021 O R D E R This is an appeal by the assessee against order dated 12-12-2018 of learned Commissioner of Income Tax (Appeals)-28, Mumbai for the assessment year 201…

ACIT 23(3), Mumbai vs. M/S the Salsette Catholic Co-Op. Housing Ltd., Mumbai

In the result, Revenue’s appeal is for the A

ITA 3870/MUM/2019[2013-14]Status: DisposedITAT Mumbai13 May 2021AY 2013-14

Bench: Shri Mahavir Singh & Shri S. Rifaur Rahman

For Appellant: Shri Vijay MehtaFor Respondent: Shri T.S. Khalsa

Section 194ASection 2(19)Section 56Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA no.3870/Mum./2019 (Assessment Year : 2013–14) ITA no.3871/Mum./2019 (Assessment Year : 2014–15) Asstt. Commissioner of Income Tax ……………. Appellant Circle–23(3), Mumbai v/s The Salsette Catholic Co–operative Housing Ltd., The Bandra Gymkhana ……………. Respondent 42 St. Andrew’s Road, Bandra (W) Mumbai 400 050 PAN–AAAAT0195N Revenue by : Shri T.S. Khalsa Assessee by : Shri Vijay Mehta Date of Hearing – 26.04.2021 Date of Order – 13.05.2021 O R D E R PER S. RIFAUR RAHMA…

Food Corporation of India Employees Co Op Credit Soc Ltd., Mumbai vs. ITO Ward 32 (1)(5), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 4622/MUM/2019[2014-15]Status: DisposedITAT Mumbai09 Apr 2021AY 2014-15

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahmanआअसं. 4622/मुं/2019 ("न.व. 2014-15) आअसं. 4621/मुं/2019 ("न.व. 2015-16)

For Appellant: NoneFor Respondent: Shri Sanjay J Sethi

Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपील"य अ"धकरण मुंबई पीठ “एस एम सी” IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI "ी "वकास अव"थी, "या"यक सद"य एवं "ी एस. "रफौर रहमान, लेखा सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER आअसं. 4622/मुं/2019 ("न.व. 2014-15) आअसं. 4621/मुं/2019 ("न.व. 2015-16) ITA NO.4621/MUM/2019 (A.Y 2015-16) Food Corporation of India Employees Co-Operative Credit Soc. Ltd., FCI Godown, Rajendra Nagar, Dattapada Road, Borivalli(E), Mumbai 400 066. PAN: AAAAT4204G ...... अपीलाथ" /Appellant बनाम Vs. The Income Tax Officer, Ward 32(1)(5), Room No.729, 7th Floo…

Food Corporation Employees Co Op Credit Soc Ltd., Mumbai vs. ITO 32 (1)(5), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 4621/MUM/2019[2014-15]Status: DisposedITAT Mumbai09 Apr 2021AY 2014-15

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahmanआअसं. 4622/मुं/2019 ("न.व. 2014-15) आअसं. 4621/मुं/2019 ("न.व. 2015-16)

For Appellant: NoneFor Respondent: Shri Sanjay J Sethi

Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

Siddhivinayak Co-Op. Ind. Premises Society Ltd., Mumbai vs. ITO 26(3)(2), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 4575/MUM/2019[F.Y. 2013-14 (1 Q - 26Q)]Status: DisposedITAT Mumbai09 Apr 2021

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahmanआअसं. 4575/मुं/2019 ("न.व. 2013-14) Siddhivinayak Co-Operative Industrial Premises Society Limited, Bldg. No.8, Jogani Indstrial Complex, Plot No.1, Survey No.2, Chunabhatti, Mumbai 400 022 Pan: Aaajs 2579J ...... अपीलाथ" /Appellant बनाम Vs. The Income Tax Officer, Ward 26(3)(2), Aaykar Bhavan, M.K.Road, Churchgate, Mumbai 400 020 ..... ""तवाद"/Respondent

For Appellant: Shri Priyesh S. KhiradFor Respondent: Shri Sanjay J Sethi

Section 80PSection 80P(2)(d)

…आयकर अपील"य अ"धकरण मुंबई पीठ “एस एम सी” IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI "ी "वकास अव"थी, "या"यक सद"य एवं "ी एस. "रफौर रहमान, लेखा सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER आअसं. 4575/मुं/2019 ("न.व. 2013-14) Siddhivinayak Co-operative Industrial Premises Society Limited, Bldg. No.8, Jogani Indstrial Complex, Plot No.1, Survey No.2, Chunabhatti, Mumbai 400 022 PAN: AAAJS 2579J ...... अपीलाथ" /Appellant बनाम Vs. The Income Tax Officer, Ward 26(3)(2), Aaykar Bhavan, M.K.Road, Churchgate, Mumbai 400 020 ..... ""तवाद"/Respondent अपी…

ITO-21(1)(4), Mumbai vs. M/S Horizon Co-Op Housing Soc. Ltd, Mumbai

In the result, the appeal filed by the revenue is hereby dismissed

ITA 2394/MUM/2019[2015-16]Status: DisposedITAT Mumbai08 Apr 2021AY 2015-16

For Appellant: Shri Niraj Sheth (AR)For Respondent: Shri Gurbinder Singh (DR)

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

…wants to avail of the benefit of deduction of such interest income, it is open for it to deposit the surplus funds with cooperative bank and avail of deduction under section 80P(2)(d). e) Kaliandas Udyog Bhavan Premises Co-operative Society Ltd. vs ITO (2018) 94 Taxmann.com 15 (Mumbai- Trib) f) Lands End Co-operative Housing Society Ltd. Vs. ITO (2017) 46 CCH 52 (Mum). 5 A.Y. 2015-16 g) Sea Grean Co-operative Housing Society Ltd. Vs ITO 21(3)(2). Mumbai (ITA No. 13431Mum/2017, dated: 31.03.2017. h) MerwanieeCama Park Co-operativa Housing Society Ltd. Vs. ITO (ITA No. 6139/Mum/2014, dated: 27.09.2017. In the afor…

M/S. Ajmer Zila Dugdh Utpadak Sahakari Sangh Ltd., Ajmer vs. Pr.CIT, Ajmer

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

ITA 285/JPR/2020[2012-13]Status: DisposedITAT Jaipur01 Mar 2021AY 2012-13

For Appellant: Sh. Sunil Porwal (CA)For Respondent: Smt. Manisha Chandra (CIT)

Section 139Section 143(3)Section 148Section 263Section 43BSection 80Section 80P(2)(d)

…ption on the interest earned on the deposits. In the result the ground No. 1 & 2 of the appeal are allowed.” 12. In another case, the Coordinate Bench in case of Kaliandas Udyog Bhavan 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 wherein the latter decision of the Hon’ble Karnataka High Court 16 Ajmer Zila Dugdh Utpadak Sahkari Sangh Ltd, Ajmer Vs. Pr. CIT, Ajmer in case of Totagars Co-operative Sale Society (Supra), relied upon by the ld CIT DR was also considered. It was held by the Co-ordinate Bench that though the C…

ITO 21(2)(2), Mumbai vs. Mtnl Mumbai Employees Cooperative Credit Society Ltd., Mumbai

In the result, the appeal filed by the revenue is hereby ordered to be dismissed

ITA 3733/MUM/2019[2014-15]Status: DisposedITAT Mumbai27 Jan 2021AY 2014-15

For Appellant: Deepak Tikekar, ARFor Respondent: Shri Bharat Anahale (DR)

Section 143(2)Section 56Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.3733/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2014-15) ITO-21(2)(2) बिधम/ MTNL Mumbai Employees Piramal Chambers, 1st Floor Cooperative Credit Society Vs. Room NO.111 Limited Lalbaug, Parel Shivaji Park, Telephone Mumbai-400 012 Exchange Compound, Anant Patil Marg, Dadar Mumbai-400 028 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAAM1777H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri Bharat Anahale (DR) Assessee by: Deepak Tikekar, AR सुनवाई की…

M/S Raheja Excelsior Co-Operative Housing Society Ltd., Mumbai vs. ITO 19(3)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 3337/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Nov 2020AY 2015-16

Bench: Shri Vikas Awasthyआअसं. 3337/मुं/2019 ("न.व.2015-16) M/S. Raheja Excelsior Co-Operative Housing Society Ltd., C.S. No.1/404, Raheja Raheja Excelsior, Tardeo Div., 63, Tardeo Road, Tardeo, Mumbai 400 034. : अपीलाथ"/ Appellant Pan: Aabar9580J बनाम/ Vs.

For Appellant: NoneFor Respondent: Ms Kavita P. Kaushik

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

…आयकर अपील"य अ"धकरण मुंबई पीठ “एस एम सी” IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI "ी "वकास अव"थी, "या"यक सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 3337/मुं/2019 ("न.व.2015-16) M/s. Raheja Excelsior Co-operative Housing Society Ltd., C.S. No.1/404, Raheja Raheja Excelsior, Tardeo Div., 63, Tardeo Road, Tardeo, Mumbai 400 034. : अपीलाथ"/ Appellant PAN: AABAR9580J बनाम/ Vs. The Income Tax Officer - 19(3)(1), Matru Mandir, Room No.202, Tardeo Road, Mumbai 400 007 : ""थ"/ Respondent Assessee by : None Revenue by : Ms Kavita P. Kaushik सुनवाई की तारीख/ : 17/09/2020 Date o…

Danda Co- Op Credit Society Limited, Mumbai vs. ITO, Ward - 22(1)(2), Mumbai

In the result, appeal by the assessee is allowed

ITA 3240/MUM/2019[2012-13]Status: DisposedITAT Mumbai23 Nov 2020AY 2012-13

Bench: Shri Vikas Awasthyआअसं. 3240/मुं/2019 ("न.व.2012-13) Danda Co-Op Credit Society Ltd. 239, Valmiki, Khar Danda, Khar(West), Mumbai 400 052 : अपीलाथ"/ Appellant Pan: Aaaad3039M बनाम/ Vs. The Income Tax Officer – 22(1)(2) Mumbai 400 007 : ""थ"/ Respondent Assessee By : None Revenue By : Ms Kavita P. Kaushik

For Appellant: NoneFor Respondent: Ms Kavita P. Kaushik

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

…आयकर अपील"य अ"धकरण मुंबई पीठ “एस एम सी” IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI "ी "वकास अव"थी, "या"यक सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 3240/मुं/2019 ("न.व.2012-13) Danda Co-op Credit Society Ltd. 239, Valmiki, Khar Danda, Khar(West), Mumbai 400 052 : अपीलाथ"/ Appellant PAN: AAAAD3039M बनाम/ Vs. The Income Tax Officer – 22(1)(2) Mumbai 400 007 : ""थ"/ Respondent Assessee by : None Revenue by : Ms Kavita P. Kaushik सुनवाई की तारीख/ : 17/09/2020 Date of Hearing घोषणा की तारीख / : 23/11/2020 Date of pronouncement आदेश/ ORDER This appeal by the assessee…