CIT v. Jafar Momin Vikas Co-op. Credit Society Ltd.

49 Taxmann.com 571High Court2014#5797 most cited

What is CIT v. Jafar Momin Vikas Co-op. Credit Society Ltd. authority for?

A co-operative society engaged in banking activities is eligible for deduction under Section 80P(2)(a)(i) of the Income Tax Act. Investment income derived from surplus funds, as opposed to operational funds, may not be eligible for such deduction.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2022.

Also referred to as

CIT v. Jafar Momin Vikas Co-op. Credit Society Ltd. · 49 Taxmann.com 571 · Section 80P(2)(a)(i) · Section 80P(2)(d) · co-operative society · banking business · deduction · investment income · surplus funds

Judgments citing CIT v. Jafar Momin Vikas Co-op. Credit Society Ltd.

The Brahmarshi Co Opp Credit Society Limited, Arvalli vs. Assessing Officer, Circle, Himatnagar, Arvalli

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

ITA 243/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad06 May 2022AY 2017-18
For Appellant: NoneFor Respondent: Shri V.K. Singh, Sr. D.R
Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 The Brahmarshi Co Opp The ITO, Credit Society Ltd. Circle Himatnagar, Arvalli, Vs Arvalli PAN: AABAT4324L (Respondent) (Appellant) Assessee by: None Revenue by: Shri V.K. Singh, Sr. D.R. Date of hearing : 11-04-2022 Date of pronouncement : 06-05-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No. ITB…

Industrial Co. Operative Credit Society Ltd., Kheda vs. The Pr. CIT-2, Vadodara

In the result, the tax appeals are dismissed

ITA 1064/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad07 Jan 2022AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No.1064/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-13 Industrial Co-Operative Credit Vs. The Pr.Cit-2 Society Ltd. Vadodara. At-Kanjari, Anand-Nadiad Road Ta. : Nadiad, Dist: Kheda Pan : Aaaai 7424 B

For Appellant: Shri Aseem L. Thakkar, ARFor Respondent: Shri Mohd Usman,CIT-DR
Section 143(2)Section 143(3)Section 263Section 80P(2)Section 80P(2)(a)Section 80P(4)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD - BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.1064/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-13 Industrial Co-operative Credit Vs. The Pr.CIT-2 Society Ltd. Vadodara. At-Kanjari, Anand-Nadiad Road Ta. : Nadiad, Dist: Kheda PAN : AAAAI 7424 B अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee by : Shri Aseem L. Thakkar, AR Revenue by : Shri Mohd Usman,CIT-DR सुनवाई क" तार"ख/Date of Hearing : 06/12/2021 घोषणा क" तार"ख /Date of Pronouncement: 07/01…

The Sholayar Service Co-Op Bank Ltd, Palakkad vs. The ITO, Palakkad

ITA 58/COCH/2020[2012-13]Status: DisposedITAT Cochin12 Feb 2020AY 2012-13

Bench: Shri Chandra Poojari

For Appellant: Shri Sivadas Chettoor, CAFor Respondent: Sri.Mritunjaya Sharma, Sr.DR
Section 143(3)Section 154Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN “SMC” BENCH, COCHIN Before SHRI CHANDRA POOJARI ACCOUNTANT MEMBER ITA No.58/Coch/2020 : Asst.Year 2012-13 M/s. Sholayur Service Co- The Income Tax Officer operative Bank Limited, Vs. Ward-4, Palakkad. . No. P 1169, Kottathara, Attappadi, Mannarkad Palakkad-678 581. PAN : AABAT 6892R] (Appellant) (Respondent) Appellant by : Shri Sivadas Chettoor, CA Respondent by : Sri.Mritunjaya Sharma, Sr.DR Date of Hearing : 12.02.2020 Date of Pronouncement : 12 .02.2020 O R D E R This appeal at the instance of the assessee is directed against the order of the CIT(A), Thrissur…

Karmaveer Bhaurao Patil Nagari Sahakari Pat. Sanstha Maryadit, Sangli vs. Income-Tax Officer, Ward - 2 (3), Sangli

ITA 1173/PUN/2019[2016-17]Status: DisposedITAT Pune07 Oct 2019AY 2016-17
For Appellant: Shri Amol KulkarniFor Respondent: Shri Rajeev Mathur
Section 80PSection 80P(2)Section 80P(2)(a)

…hin the definition of cooperative bank mentioned in sec.80P(4). This issue was examined by the various Tribunals in the country and also by the constitutional courts. 6.1.1 In the case of CIT Vs. Jafar Momin Vikas Co-op. Credit Society Ltd. reported in [2014] 49 Taxmann.com 571 (Guj.), the High Court of Gujarat held in its order dtd.15/1/2014 that Sec.80P(4) will not apply to the assessee which is not a co-operative bank and in ruling so that it relied on the clarification issued by the CBDT in Circular No.133 of 2007 dtd.9/5/2007 in respect of the Delhi Co-operative Urban Thrift and Credit Society Ltd. 6.1.2 The…

Adarsh Mahila Gramin Bigarsheti Sah. Patsantha Maryadit, Pune vs. Income-Tax Officer, Ward - 10(5), Pune

ITA 1609/PUN/2018[2015-16]Status: DisposedITAT Pune23 Sept 2019AY 2015-16

Bench: Shri D. Karunakara Rao, Am Sl.

For Appellant: Shri Abhay AvchatFor Respondent: Shri Vishwas Mundhe
Section 80PSection 80P(2)Section 80P(4)

…hin the definition of cooperative bank mentioned in sec.80P(4). This issue was examined by the various Tribunals in the country and also by the constitutional courts. 6.1.1 In the case of CIT Vs. Jafar Momin Vikas Co-op. Credit Society Ltd. reported in [2014] 49 Taxmann.com 571 (Guj.), the High Court of Gujarat held in its order dtd.15/1/2014 that Sec.80P(4) will not apply to the assessee which is not a co-operative bank and in ruling so that it relied on the clarification issued by the CBDT in Circular No.133 of 2007 dtd.9/5/2007 in respect of the Delhi Co-operative Urban Thrift and Credit Society Ltd. 6.1.2 The…

Girija Gramin Bigarsheti Sahakari Pat.Sanstha Maryadit, Pune vs. Income-Tax Officer, Ward - 10(5), Pune

ITA 1608/PUN/2018[2015-16]Status: DisposedITAT Pune23 Sept 2019AY 2015-16

Bench: Shri D. Karunakara Rao, Am Sl.

For Appellant: Shri Abhay AvchatFor Respondent: Shri Vishwas Mundhe
Section 80PSection 80P(2)Section 80P(4)

…hin the definition of cooperative bank mentioned in sec.80P(4). This issue was examined by the various Tribunals in the country and also by the constitutional courts. 6.1.1 In the case of CIT Vs. Jafar Momin Vikas Co-op. Credit Society Ltd. reported in [2014] 49 Taxmann.com 571 (Guj.), the High Court of Gujarat held in its order dtd.15/1/2014 that Sec.80P(4) will not apply to the assessee which is not a co-operative bank and in ruling so that it relied on the clarification issued by the CBDT in Circular No.133 of 2007 dtd.9/5/2007 in respect of the Delhi Co-operative Urban Thrift and Credit Society Ltd. 6.1.2 The…

Gomata Gramin Bigarsheti Sahakari Pat. Sanstha Maryadit, Pune vs. Income-Tax Officer, Ward - 10(5), Pune

ITA 1607/PUN/2018[2010-11]Status: DisposedITAT Pune23 Sept 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am Sl.

For Appellant: Shri Abhay AvchatFor Respondent: Shri Vishwas Mundhe
Section 80PSection 80P(2)Section 80P(4)

…hin the definition of cooperative bank mentioned in sec.80P(4). This issue was examined by the various Tribunals in the country and also by the constitutional courts. 6.1.1 In the case of CIT Vs. Jafar Momin Vikas Co-op. Credit Society Ltd. reported in [2014] 49 Taxmann.com 571 (Guj.), the High Court of Gujarat held in its order dtd.15/1/2014 that Sec.80P(4) will not apply to the assessee which is not a co-operative bank and in ruling so that it relied on the clarification issued by the CBDT in Circular No.133 of 2007 dtd.9/5/2007 in respect of the Delhi Co-operative Urban Thrift and Credit Society Ltd. 6.1.2 The…

Sarroday Gramin Bigarsheti Sahakari Path Sanstha Maryadit, Pune vs. Income-Tax Officer, Ward - 10(5), Pune

ITA 1606/PUN/2018[2015-16]Status: DisposedITAT Pune23 Sept 2019AY 2015-16

Bench: Shri D. Karunakara Rao, Am Sl.

For Appellant: Shri Abhay AvchatFor Respondent: Shri Vishwas Mundhe
Section 80PSection 80P(2)Section 80P(4)

…hin the definition of cooperative bank mentioned in sec.80P(4). This issue was examined by the various Tribunals in the country and also by the constitutional courts. 6.1.1 In the case of CIT Vs. Jafar Momin Vikas Co-op. Credit Society Ltd. reported in [2014] 49 Taxmann.com 571 (Guj.), the High Court of Gujarat held in its order dtd.15/1/2014 that Sec.80P(4) will not apply to the assessee which is not a co-operative bank and in ruling so that it relied on the clarification issued by the CBDT in Circular No.133 of 2007 dtd.9/5/2007 in respect of the Delhi Co-operative Urban Thrift and Credit Society Ltd. 6.1.2 The…

Janmangal Gramin Bigarsheti Sahakari Pat. Sanstha Maryadit, Pune vs. Income-Tax Officer, Ward - 10(5), Pune

ITA 1585/PUN/2018[2015-16]Status: DisposedITAT Pune23 Sept 2019AY 2015-16
For Appellant: Shri Abhay AvchatFor Respondent: Shri Vishwas Mundhe
Section 143(3)Section 80Section 80PSection 80P(2)Section 80P(4)

…hin the definition of cooperative bank mentioned in sec.80P(4). This issue was examined by the various Tribunals in the country and also by the constitutional courts. 6.1.1 In the case of CIT Vs. Jafar Momin Vikas Co-op. Credit Society Ltd. reported in [2014] 49 Taxmann.com 571 (Guj.), the High Court of Gujarat held in its order dtd.15/1/2014 that Sec.80P(4) will not apply to the assessee which is not a co-operative bank and in ruling so that it relied on the clarification issued by the CBDT in Circular No.133 of 2007 dtd.9/5/2007 in respect of the Delhi Co-operative Urban Thrift and Credit Society Ltd. 6.1.2 The…

Arihant Gramin Bigar Sheti Sahakari Patsanstha Maryadit, Pune vs. Income-Tax Officer, Ward - 8(5), Pune

ITA 1940/PUN/2018[2014-15]Status: DisposedITAT Pune03 Jul 2019AY 2014-15

Bench: Shri Anil Chaturvedi, Am

For Appellant: Shir Kishore Phadke – Sl.No.1, 4. Shri B.C. Malakar – Sl.No.2. Shri Pramod ShingFor Respondent: Shri M.K. Verma
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…in the definition of cooperative bank mentioned in sec.80P(4). This issue was examined by the various Tribunals in the country and also by the constitutional courts. 6.1.1 In the case of CIT Vs. Jafar Momin Vikas Co-op. Credit Society Ltd. reported in [2014] 49 Taxmann.com 571 (Guj.), the High Court of Gujarat held in its order dtd.15/1/2014 that Sec.80P(4) will not apply to the assessee which is not a co-operative bank and in ruling so that it relied on the clarification issued by the CBDT in Circular No.133 of 2007 dtd.9/5/2007 in respect of the Delhi Co-operative Urban Thrift 6.1.2 The ITAT Pune Bench B in t…

Dnyandip Gramin Bigarsheti Sahakari Patsanstha Maryadit, Pune vs. Income-Tax Officer, Ward - 10(5), Pune

ITA 1517/PUN/2018[2015-16]Status: DisposedITAT Pune03 Jul 2019AY 2015-16

Bench: Shri Anil Chaturvedi, Am

For Appellant: Shir Kishore Phadke – Sl.No.1, 4. Shri B.C. Malakar – Sl.No.2. Shri Pramod ShingFor Respondent: Shri M.K. Verma
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…in the definition of cooperative bank mentioned in sec.80P(4). This issue was examined by the various Tribunals in the country and also by the constitutional courts. 6.1.1 In the case of CIT Vs. Jafar Momin Vikas Co-op. Credit Society Ltd. reported in [2014] 49 Taxmann.com 571 (Guj.), the High Court of Gujarat held in its order dtd.15/1/2014 that Sec.80P(4) will not apply to the assessee which is not a co-operative bank and in ruling so that it relied on the clarification issued by the CBDT in Circular No.133 of 2007 dtd.9/5/2007 in respect of the Delhi Co-operative Urban Thrift 6.1.2 The ITAT Pune Bench B in t…

Mandvi Kinara Nagari Sahakari Patsanstha Maryadit, Pune vs. Income-Tax Officer, Ward - 10(5), Pune

ITA 1430/PUN/2018[2015-16]Status: DisposedITAT Pune03 Jul 2019AY 2015-16

Bench: Shri Anil Chaturvedi, Am

For Appellant: Shir Kishore Phadke – Sl.No.1, 4. Shri B.C. Malakar – Sl.No.2. Shri Pramod ShingFor Respondent: Shri M.K. Verma
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…in the definition of cooperative bank mentioned in sec.80P(4). This issue was examined by the various Tribunals in the country and also by the constitutional courts. 6.1.1 In the case of CIT Vs. Jafar Momin Vikas Co-op. Credit Society Ltd. reported in [2014] 49 Taxmann.com 571 (Guj.), the High Court of Gujarat held in its order dtd.15/1/2014 that Sec.80P(4) will not apply to the assessee which is not a co-operative bank and in ruling so that it relied on the clarification issued by the CBDT in Circular No.133 of 2007 dtd.9/5/2007 in respect of the Delhi Co-operative Urban Thrift 6.1.2 The ITAT Pune Bench B in t…

Shree Kamaljadevi Gramin Bigarsheti Sahakari Pat. Maryadit, Pune vs. Income-Tax Officer, Ward - 10(5), Pune

ITA 1386/PUN/2018[2015-16]Status: DisposedITAT Pune03 Jul 2019AY 2015-16

Bench: Shri Anil Chaturvedi, Am

For Appellant: Shir Kishore Phadke – Sl.No.1, 4. Shri B.C. Malakar – Sl.No.2. Shri Pramod ShingFor Respondent: Shri M.K. Verma
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…in the definition of cooperative bank mentioned in sec.80P(4). This issue was examined by the various Tribunals in the country and also by the constitutional courts. 6.1.1 In the case of CIT Vs. Jafar Momin Vikas Co-op. Credit Society Ltd. reported in [2014] 49 Taxmann.com 571 (Guj.), the High Court of Gujarat held in its order dtd.15/1/2014 that Sec.80P(4) will not apply to the assessee which is not a co-operative bank and in ruling so that it relied on the clarification issued by the CBDT in Circular No.133 of 2007 dtd.9/5/2007 in respect of the Delhi Co-operative Urban Thrift 6.1.2 The ITAT Pune Bench B in t…

Sant Dnyaneshwar Nagari Sah. Pat. Maryadit, Pune vs. Income-Tax Officer, Ward - 10(5), Pune

ITA 1361/PUN/2018[2015-16]Status: DisposedITAT Pune03 Jul 2019AY 2015-16

Bench: Shri Anil Chaturvedi, Am

For Appellant: Shir Kishore Phadke – Sl.No.1, 4. Shri B.C. Malakar – Sl.No.2. Shri Pramod ShingFor Respondent: Shri M.K. Verma
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…in the definition of cooperative bank mentioned in sec.80P(4). This issue was examined by the various Tribunals in the country and also by the constitutional courts. 6.1.1 In the case of CIT Vs. Jafar Momin Vikas Co-op. Credit Society Ltd. reported in [2014] 49 Taxmann.com 571 (Guj.), the High Court of Gujarat held in its order dtd.15/1/2014 that Sec.80P(4) will not apply to the assessee which is not a co-operative bank and in ruling so that it relied on the clarification issued by the CBDT in Circular No.133 of 2007 dtd.9/5/2007 in respect of the Delhi Co-operative Urban Thrift 6.1.2 The ITAT Pune Bench B in t…

ACIT- 27(3), Navi Mumbai vs. The Barc Employee Co Op Credit Society Ltd, Mumbai

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

ITA 6476/MUM/2017[2013-14]Status: DisposedITAT Mumbai14 May 2019AY 2013-14

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Rajesh Kumar, Am आयकर अपील सं/ I.T.A. No.6476/Mum/2017 (निर्धारण वर्ा / Assessment Years: 2013-14) In The Matter Of : Acit 27(3)(4) बिधम/ The Barc Employees Co-Op Credit Society Ltd. R-5 Vs. 4Th Floor, Tower No.6, Shed, Behind Rig, North Vashi Railway Station Gate, Trombay, Mumbai- 400085. Complex, Vashi Navi Mumbai-400703. आयकर अपील सं/ I.T.A. Nos.6466 & 6467/Mum/2017 (निर्धारण वर्ा / Assessment Years: 2012-13 & 2014-15) बिधम/ Ito 27(3)(4) The Barc Employees Co-Op Credit Society Ltd. R-5 4Th Floor, Tower No.6, Room Vs. Shed, Behind Rig, North No.427, Vashi Railway Gate, Trombay, Mumbai- Station Complex, Vashi Navi 400085. Mumbai-400703. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaajt0003C (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri Amit Mohan Mittal (Dr) Assessee By: Shri Bhadresh K. Doshi (Ar) सुनवाई की तारीख / Date Of Hearing: 09/05/2019 घोषणा की तारीख /Date Of Pronouncement: 14/05/2019

For Appellant: Shri Bhadresh K. Doshi (AR)For Respondent: Shri Amit Mohan Mittal (DR)
Section 80PSection 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RAJESH KUMAR, AM आयकर अपील सं/ I.T.A. No.6476/Mum/2017 (निर्धारण वर्ा / Assessment Years: 2013-14) In the matter of : ACIT 27(3)(4) बिधम/ The Barc Employees Co-Op Credit Society Ltd. R-5 Vs. 4th Floor, Tower No.6, Shed, Behind RIG, North Vashi Railway Station Gate, Trombay, Mumbai- 400085. Complex, Vashi Navi Mumbai-400703. आयकर अपील सं/ I.T.A. Nos.6466 & 6467/Mum/2017 (निर्धारण वर्ा / Assessment Years: 2012-13 & 2014-15) बिधम/ ITO 27(3)(4) The Barc Employees Co-Op Credit Society Ltd. R-5 4th Floor, Tower…

The Peeeoples Co. Op.Credit Society Ltd., Anand vs. ITO, Ward-1(3)(2), Petlad

In the result, appeal filed by the Assessee is dismissed

ITA 1708/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad30 Nov 2018AY 2012-13

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

For Appellant: NoneFor Respondent: Shri Lalit P. Jain, Sr. D.R
Section 143(2)Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) ITA. No: 1708/AHD/2018 (Assessment Year: 2012-13) The Peoples Co.Op. Credit V/S Income Tax Officer, Ward- Society Ltd. Manager, The 1(3)(2), Petlad Peoples Co.Op. Credit Society Ltd. Santokpura, Tal. Borsad Dist. Anand- 388540 (Appellant) (Respondent) PAN: AAAAT2360B Appellant by : None Respondent by : Shri Lalit P. Jain, Sr. D.R. (आदेश)/ORDER Date of hearing : 30 -11-2018 Date of Pronouncement : 30 -11-2018 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. This appea…

The Khanpur Vibhag Madhyamik Shala Karmachari Dgiran & Grahak Sahakari Mandali Ltd, Mahisagar vs. Income Tax Officer, Lunawada

In the result, appeal filed by the Assessee is dismissed

ITA 1537/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad30 Nov 2018AY 2015-16

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

For Appellant: NoneFor Respondent: Shri Lalit P. Jain, Sr. D.R
Section 80P(2)(a)Section 80P(2)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) ITA. No: 1537/AHD/2018 (Assessment Year: 2015-16) The Khanpur Vibhag V/S Income Tax Officer, Madhyamik Shala Lunawada Karmchari Dgiran & Grahak Sahakari Mandali Lt. C/o. H.N. Shah High School, At. & Po. L Limbadiya-389230 T.: Khnpur Distl: Mahisagar, Gujarat (Appellant) (Respondent) PAN: AACAto824A Appellant by : None Respondent by : Shri Lalit P. Jain, Sr. D.R. (आदेश)/ORDER Date of hearing : 30 -11-2018 Date of Pronouncement : 30 -11-2018 PER MAHAVIR PRASA…

Railwaymens Co. Op. Credit Society Limited, Vadodara vs. ITO, Ward-3(1)(3), Vadodara

In the result, appeal filed by the Assessee is dismissed

ITA 1491/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad30 Nov 2018AY 2015-16

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

For Appellant: NoneFor Respondent: Shri Lalit P. Jain, Sr. D.R
Section 142(1)Section 234BSection 271Section 56Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) ITA. No: 1491/AHD/2018 (Assessment Year: 2015-16) Railwaymens Co.Op. V/S Income Tax Officer, Ward- Credit Society Ltd. Ram 3(1)(3), Vadodara Nivas, R.V. Desai Road, Vadodara-390001 (Appellant) (Respondent) PAN: AACAR1582K Appellant by : None Respondent by : Shri Lalit P. Jain, Sr. D.R. (आदेश)/ORDER Date of hearing : 30 -11-2018 Date of Pronouncement : 30-11-2018 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. This appeal by the Assessee is directed against the order…

ITO 17(2)(1), Mumbai vs. Jansasgar Kamgar Sahakari Patpedhi Ltd., Mumbai

In the result, the appeal filed by the revenue is partly allowed

ITA 4994/MUM/2016[2012-13]Status: DisposedITAT Mumbai11 Apr 2017AY 2012-13

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2012-13

For Appellant: Mr. V.G. Ginde, ARFor Respondent: Mr. Swapan Kumar Bepari, DR
Section 143(3)Section 2(24)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2012-13 ITO 17(2)(1) Vs. M/s. Jansasgar Kamgar Sahakari 1st Floor, Aayakar Bhavan, Patpedhi Ltd. Aayakar Bhavan, M.K. Road, Akhil Maharashtra Mathadi, 143, Mumbai – 400020 1st Floor, Kazi Sayyad Street, Mathadi Chowk, Masjid Bunder, Mumbai – 400003 PAN No. AAAAJ6747J (Appellant) (Respondent) Revenue by : Mr. Swapan Kumar Bepari, DR Assessee by: Mr. V.G. Ginde, AR Date of Hearing : 19/01/2017 Date of pronouncement: 11/04/2017 ORDER PER N.K. PRA…

ITO 22(2)(2), Navi Mumbai vs. The Barc Employee Co Op Credit Society Ltd, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 6904/MUM/2013[2010-11]Status: DisposedITAT Mumbai03 Feb 2016AY 2010-11

Bench: Shri R.C. Sharma & Shri Amarjit Singhassessment Year: 2010-11 Ito-22(2)(2), M/S. The Barc Exmployee 4Th Floor, Tower No.06, Co-Op. Credit Society Ltd., Room No.20, R-5, Shed, Vs. Station Complex, Behind Rlg North Gate, Vashi, Trombay Navi Mumbai – 400 703 Mumbai – 400 085 Pan: Aaajt 0003C (Appellant) (Respondent) Assessee By : Shri Subodh Ratnaparkhi, A.R. Revenue By : Shri Rajiv Pant, D.R. Date Of Hearing : 02.11.2015 Date Of Pronouncement : 03.02.2016 O R D E R Per R.C. Sharma: This Is An Appeal Filed By The Revenue Against The Order Of Ld. Cit(A) For The A.Y. 2010-11, In The Matter Of Order Decided Under Section 143(3) Of The Income Tax Act.

For Appellant: Shri Subodh Ratnaparkhi, A.RFor Respondent: Shri Rajiv Pant, D.R
Section 143(3)Section 80Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Year: 2010-11 ITO-22(2)(2), M/s. The BARC Exmployee 4th Floor, Tower No.06, Co-op. Credit Society Ltd., Room No.20, R-5, Shed, Vs. Station Complex, Behind RLG North Gate, Vashi, Trombay Navi Mumbai – 400 703 Mumbai – 400 085 PAN: AAAJT 0003C (Appellant) (Respondent) Assessee by : Shri Subodh Ratnaparkhi, A.R. Revenue by : Shri Rajiv Pant, D.R. Date of Hearing : 02.11.2015 Date of Pronouncement : 03.02.2016 O R D E R Per R.C. Sharma, Accountant Member: This i…

CIT v. Jafar Momin Vikas Co-op. Credit Society Ltd. (49 Taxmann.com 571) — Cited in 20 Judgments | BharatTax