Co. Op. Housing Society Ltd. v. ITO

163 Taxmann.com 598Reported decision2024#5620 most cited

What is Co. Op. Housing Society Ltd. v. ITO authority for?

Interest income earned by a co-operative society on its investments held with a co-operative bank is eligible for deduction under Section 80P(2)(a)(i) of the Income Tax Act, 1961.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Also referred to as

Co. Op. Housing Society Ltd. v. ITO · Section 80P(2)(a)(i) · Section 80P(4) · interest income · co-operative bank · deduction · cooperative society

Sections most often in play

Section 80P(2)(d)Section 80P(4)Section 143(3)Section 2(19)Section 250Section 80P(2)(a)(i)Section 144BSection 80P

Issues it is cited on

section 56(i)(ccv)section 80(2)(d)section 80p(2)(c)section 80(p)(2)section 5(b)section 80p(4)section 2(19)section 80p(2)(d)section 80p(2)(a)section 80p(1)section 80p(2)section 80p(2)(a)(i)

Judgments citing Co. Op. Housing Society Ltd. v. ITO

The Dalla Co Op Agri Multipurpose Society Limited, Jalandhar vs. Income Tax Officer Ward-, Phagwara

ITA 593/ASR/2025[2018-19]Status: DisposedITAT Amritsar23 Mar 2026AY 2018-19

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 593/Asr/2025 Assessment Year: 2018-19 The Dalla Co-Op. Agri Vs. Ito, Ward (1), Multipurpose Society Ltd. C/O Phagwara. B.D. Bansal & Co. B-641, Ground Floor Near A Block Gurudwara Ranjit Avenue, Amritsar. [Pan:-Aacat2201M] (Appellant) (Respondent) Appellant By Sh. Lakshay Bansal, Ca Sh. Charan Dass, Sr. Dr Respondent By Date Of Hearing 22.01.2026 Date Of Pronouncement 23.03.2026

Section 143(3)Section 250Section 56Section 80PSection 80P(2)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER (Physical Hearing) I.T.A. No. 593/Asr/2025 Assessment Year: 2018-19 The Dalla Co-op. Agri Vs. ITO, Ward (1), Multipurpose Society Ltd. C/O Phagwara. B.D. Bansal & Co. B-641, Ground Floor Near A Block Gurudwara Ranjit Avenue, Amritsar. [PAN:-AACAT2201M] (Appellant) (Respondent) Appellant by Sh. Lakshay Bansal, CA Sh. Charan Dass, Sr. DR Respondent by Date of Hearing 22.01.2026 Date of Pronouncement 23.03.2026 ORDER Per: Udayan Dasgupta, J.M.: This appeal is f…

The Byculla Market Co Operative Society Ltd, Mumbai vs. ITO, Ward 20(3)(1), Mumbai

In the result, the orders of the lower authorities are reversed and the learned AO is directed to grant deduction to the assessee on interest income earned from cooperative banks u/s 80 P (2) (d) o...

ITA 237/MUM/2025[2017-18]Status: DisposedITAT Mumbai28 Jul 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2017-18

For Appellant: Shri Kumar Kale, Ld. AdvFor Respondent: Shri Leyaqat Ali Aafaqui, Ld. Sr. A.R
Section 143(3)Section 2Section 250Section 80Section 80(2)(d)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Assessment Year: 2017-18 M/s. The Byculla Market Co- Income Tax Officer, operative Society Ltd., Ward – 20(3)(1), Meher Market, Room No.622, Dr. Ambedkar Road, Vs. Piramal Chamber, Byculla, Lalbaug, Mumbai– 400 027 Parel, PAN: AAAA4051F Mumbai, Maharashtra – 400 012 (Appellant) (Respondent) Present for: Assessee by : Shri Kumar Kale, Ld. Adv. Revenue by : Shri Leyaqat Ali Aafaqui, Ld. Sr. A.R. Date of Hearing : 07.07.2025 Date of Pronouncement : 2…

The DCIT, Cir-3(2) Gangtok, Gangtok Sikkim vs. Sikkim State Cooperative Supply and Marketing Federation Limited, Gangtok Sikkim

ITA 1583/KOL/2024[2020-21]Status: DisposedITAT Kolkata18 Jun 2025AY 2020-21

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 250Section 80P

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 1582 & 1583/KOL/2024 Assessment Years: 2018-19 & 2020-21 Deputy Commissioner of Income Sikkim State Cooperative Tax, Cir-3(2), Gangtok Supply and Marketing Vs. Federation Limited (Appellant) (Respondent) PAN: AADAS4451M Appearances: Department represented by : Sailen Samadder, Add. CIT, Sr. DR. Assessee represented by : A.…

Deputy Commissioner of Income Tax, Cir-3(2), Gangtok, Gangtok Sikkim vs. Sikkim State Cooperative Supply and Marketing Federation Limited, Gangtok Sikkim

ITA 1582/KOL/2024[2018-19]Status: DisposedITAT Kolkata18 Jun 2025AY 2018-19

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 250Section 80P

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 1582 & 1583/KOL/2024 Assessment Years: 2018-19 & 2020-21 Deputy Commissioner of Income Sikkim State Cooperative Tax, Cir-3(2), Gangtok Supply and Marketing Vs. Federation Limited (Appellant) (Respondent) PAN: AADAS4451M Appearances: Department represented by : Sailen Samadder, Add. CIT, Sr. DR. Assessee represented by : A.…

Om Gorai Nagari Sahakari Patsanstha Maryadit Mumbai, Mumbai vs. Jurisdiction Ward 42(1)(3), Mumbai, Kautilya Bhavan

ITA 2090/MUM/2025[2018-19]Status: DisposedITAT Mumbai23 May 2025AY 2018-19

Bench: Shri Saktijit Dey, V.P. & Shri Bijayananda, Pruseth, Am

For Respondent: Shri Rajendra Joshi (Sr. DR)
Section 263Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, V.P. AND SHRI BIJAYANANDA, PRUSETH, AM ITA No. 2090 & 2091/Mum/2025) (Assessment Years: 2018-19 & 2020-21) Om Gorai, Nagri Sahakari Patsantha Income Tax Officer, Maryadit, Plot No.264/279, Shreeji Ward 42(1)(3), Bungalow, Near Ganpati Mandir, Vs. Mumbai. Gorai (1), Borivali (W), Mumbai.-400091 PAN/GIR No. AAAAO 1697E (Applicant) : (Respondent) Applicant by : Shri Anil Sathe Respondent by : Shri Rajendra Joshi (Sr. DR) Date of Hearing : 13.05.2025 Date of Pronouncement : 23.05.2025 O R D E R Per Saktijit Dey, VP: Captioned appeals b…

Mulund Samata Co-Op Hsg Soc Ltd., Mumbai vs. ITO, Ward-41(2)(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 6432/MUM/2024[2021-22]Status: DisposedITAT Mumbai15 May 2025AY 2021-22

Bench: Shri Pawan Singh & Shri Girish Agrawalassessment Year: 2021-22

For Appellant: Shri Ashutosh Patare, AdvocateFor Respondent: Shri Nihar Ranjan Samal, Sr. DR
Section 143(1)Section 154Section 249Section 3Section 5Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2021-22 Mulund Samata Co-operative Income-tax Officer, Housing Society Ltd., Ward 41(2)(3), Hindustan Chowk, Mumbai Vs. Mulund Colony, Mulund (West), Mumbai – 400 080 (PAN : AABAN3165A) (Appellant) (Respondent) Present for: Assessee : Shri Ashutosh Patare, Advocate Revenue : Shri Nihar Ranjan Samal, Sr. DR Date of Hearing : 18.03.2025 Date of Pronouncement : 15.05.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by assessee is agai…

Samarth Surksha Rakshak Co-Op Credit Society Ltd, Sanpada vs. Income Tax Officer, Navi Mumbai

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

ITA 5497/MUM/2024[2020-2021]Status: DisposedITAT Mumbai14 May 2025AY 2020-2021

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Prashant Ghumare, AdvocateFor Respondent: Shri Nihar Ranjan Samal, Sr. DR
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 5496 and 5497/MUM/2024 Assessment Years: 2018-19 and 2020-21 Samarth Surksha Rakshak Co-op Income-tax Officer, Credit Society Ltd., Ward 28.3.1, Shop No. 23, Shantiniketan Navi Mumbai Vs. Housing Society, 30/A, Balaji Tower, Sanpada East, Thane, Maharashtra, 400705. (Appellant) (Respondent) Present for: Assessee : Shri Prashant Ghumare, Advocate Revenue : Shri Nihar Ranjan Samal, Sr. DR Date of Hearing : 20.03.2025 Date of Pronouncement : 14.05.2025 O R D E R PE…

Samarth Surksha Rakshak Co-Op Credit Society Ltd, Sanpada vs. Income Tax Officer, Navi Mumbai

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

ITA 5496/MUM/2024[2018-19]Status: DisposedITAT Mumbai14 May 2025AY 2018-19

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Prashant Ghumare, AdvocateFor Respondent: Shri Nihar Ranjan Samal, Sr. DR
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 5496 and 5497/MUM/2024 Assessment Years: 2018-19 and 2020-21 Samarth Surksha Rakshak Co-op Income-tax Officer, Credit Society Ltd., Ward 28.3.1, Shop No. 23, Shantiniketan Navi Mumbai Vs. Housing Society, 30/A, Balaji Tower, Sanpada East, Thane, Maharashtra, 400705. (Appellant) (Respondent) Present for: Assessee : Shri Prashant Ghumare, Advocate Revenue : Shri Nihar Ranjan Samal, Sr. DR Date of Hearing : 20.03.2025 Date of Pronouncement : 14.05.2025 O R D E R PE…

Pathare Prabhu Cooperative Housing Society Ltd, Mumbai vs. Income Tax Officer, Mumbai

In the result, appeal of the assessee is allowed

ITA 591/MUM/2025[2012-2013]Status: DisposedITAT Mumbai30 Apr 2025AY 2012-2013

Bench: Shri Pawan Singh & Shri Girish Agrawalassessment Year: 2012-13

For Appellant: Shri Prashant Chapekar, CAFor Respondent: Shri Nihar Ranjan Samal, Sr. DR
Section 143(1)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2012-13 Pathare Prabhu Cooperative Income-tax Officer, Housing Society Ltd., Ward 22(2)(1), Plot No. 340, 12th Road, Mumbai Vs. Prabhu Nagar, Khar (West), Mumbai – 400052 (PAN : AAAAP4549G) (Appellant) (Respondent) Present for: Assessee : Shri Prashant Chapekar, CA Revenue : Shri Nihar Ranjan Samal, Sr. DR Date of Hearing : 19.03.2025 Date of Pronouncement : 30.04.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by assessee is agai…

Jay Milind Co Op Housing Society Ltd, Mumbai vs. ITO Ward 22(1)(4), Mumbai

In the result, the orders of the lower authorities are reversed and the learned AO is directed to grant deduction to the assessee on interest income earned from cooperative banks u/s 80 P (2) (d) o...

ITA 323/MUM/2025[2015-16]Status: DisposedITAT Mumbai06 Mar 2025AY 2015-16

Bench: Shri Br Baskaran & Shri Sandeep Gosainjay Milind Co-Op Housing Vs. Ito, Ward – 22(1)(4) Society Ltd., Piramal Chambers, Plot No. 454, Jay Milind Lalbaug, Parel Mumbai Chs, 15Th Road, Khar (W) – 400012. 400 052. Pan/Gir No. Aaaaj4025F (Applicant) (Respondent)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE SHRI BR BASKARAN, ACCOUNTANT MEMBER & SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Jay Milind Co-op Housing Vs. ITO, Ward – 22(1)(4) Society Ltd., Piramal Chambers, Plot No. 454, Jay Milind lalbaug, Parel Mumbai Chs, 15th Road, Khar (W) – 400012. 400 052. PAN/GIR No. AAAAJ4025F (Applicant) (Respondent) Assessee by Shri Rajesh Sanghvi Revenue by Smt. Usha Gaikwad, Sr. DR Date of Hearing 04.03.2025 Date of Pronouncement 07.04.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order 27.11.2024…

Asian Paints Employees Cooperative Credit Society Limited, Mumbai vs. Assiatant Commissioner Ofincome Tax Ward 41(2)(1), Mumbai

In the result, the orders of the lower authorities are reversed and the learned AO is directed to grant deduction to the assessee on interest income earned from cooperative banks u/s 80 P (2) (d) o...

ITA 300/MUM/2025[2016-2017]Status: DisposedITAT Mumbai05 Mar 2025AY 2016-2017

Bench: Shri B R Baskaran, () & Shri Sandeep Gosain, ()

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI B R BASKARAN, (ACCOUNTANT MEMBER) & SHRI SANDEEP GOSAIN, (JUDICIAL MEMBER) I.T.A. No.300/Mum/2025 Assessment Year: 2016-17 Asian Paints Employees Vs. Assistant Cooperative Credit Society Commissioner of Ltd Income-tax, Ward Asian Paints Limited, Lal 41(2)(1) Bahadur Shashtri Marg, Kautilya Bhavan, Bhandup, Mumbai Bandra Kurla 400078 Complex, Bandra PAN: AAEAA5369F East, Mumbai 400051 (Appellant) (Respondent) Appellant by Shri.Dalpat Shah Respondent by Smt. Usha Gaikwad SR. D.R. Date of Hearing 05.03.2025 Date of Pronouncement 07.04.2025 OR…

The Byculla Market Co Operative Society Ltd, Mumbai vs. ITO Ward 23(3)(1), Mumbai

In the result, the orders of the lower authorities are reversed and the learned AO is directed to grant deduction to the assessee on interest income earned from cooperative banks u/s 80 P (2) (d) o...

ITA 238/MUM/2025[2015-16]Status: DisposedITAT Mumbai04 Mar 2025AY 2015-16

Bench: Shri Br Baskaran & Shri Sandeep Gosainthe Byculla Market Co- Vs. Ito, Ward – 20(3)(1) Operative Society Ltd Room No. 622, Piramal Meher Market, Ld.Dr. Chambers, Lalbaug, Amberdkar Road, Byculla, Parel Mumbai – Mumbai – 400027. 400012. Pan/Gir No. Aaaat4051F (Applicant) (Respondent)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE SHRI BR BASKARAN, ACCOUNTANT MEMBER & SHRI SANDEEP GOSAIN, JUDICIAL MEMBER The Byculla Market Co- Vs. ITO, Ward – 20(3)(1) operative Society Ltd Room No. 622, Piramal Meher Market, Ld.DR. Chambers, lalbaug, Amberdkar Road, Byculla, Parel Mumbai – Mumbai – 400027. 400012. PAN/GIR No. AAAAT4051F (Applicant) (Respondent) Assessee by Shri Rohidas Lokhande Revenue by Smt. Usha Gaikwad, Sr. DR Date of Hearing 04.03.2025 Date of Pronouncement 07.04.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the…

Mayoor Co-Operative Housing Society Limited, Mumbai vs. Jurisdictional AO Ward 22(2)(1), Mumbai

ITA 5416/MUM/2024[2021-22]Status: DisposedITAT Mumbai24 Feb 2025AY 2021-22

Bench: Smt. Kavitha Rajagopal (Jm) & Shri Omkareshwar Chidara (Am) Mayoor Cooperative Ito Ward Housing Society Ltd. 22(2)(1) D Wing, Ground Floor Vs. Ao No. 91, M.T. N.L Road, Dadar Range Code 197 Maharashtra-400 028. Mumbai Pan : Appellant Respondent

For Appellant: Shri P.D. ChouguleFor Respondent: Shri Anil Sathe
Section 80P(2)(d)

…perative Society Ltd. (ITA No. 6547/Mum/2017), Ashok Tower “D” Cooperative Housing Society Ltd. Vs. ITO (163 taxmann.com 598), Sai Ankur Cooperative Housing Society Vs. ITO (171 taxmann.com 44) and Mullanpur Garibdas Cooperative Multipurpose Society Vs. PCIT (163 Taxmann.com 598). 3. In all these decisions, including the decision of Hon'ble Supreme Court in the case of Mavilayi Services Cooperative Bank Limited Vs. Ld. (supra) and the decisions rendered in appellant’s own case in earlier years, facts and circumstances are similar and hence it was pleaded that the addition made by the Ld. AO by denying deduction…

M/S Middle Income Group III Co Op Hsg Society Limited, Mumbai vs. Income Tax Officer, Ward 23(2)(3), Mumbai

In the result, the orders of the lower authorities are reversed and the learned AO is directed to grant deduction to the assessee on interest income earned from cooperative banks u/s 80 P (2) (d) o...

ITA 6363/MUM/2024[2017-18]Status: DisposedITAT Mumbai18 Feb 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain

Section 143(3)Section 2Section 2(19)Section 250Section 80Section 80P(2)(c)Section 80P(2)(d)Section 8P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 6362 & 6363/Mum/2024 (Assessment Years: 2018-19 & 2017-18) Vs. ITO – 23(2)(3) M/s Middle Income Group Piramal Chamber, III co Op HSG Society Lalbaug Parel, MIG III, Jade Gardens, Mumbai. Gandhi Nagar, Bandra (E), Mumbai PAN/GIR No. AABAM0452G (Applicant) (Respondent) Assessee by Shri Rakesh Joshi Revenue by Shri Sunil Agawane, Sr. DR Date of Hearing 30.01.2025 Date of Pronouncement 18.02.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeals have been filed by the assessee challenging the…

M/S Middle Income Group III Co Op Hsg Society Limited, Mumbai vs. Income Tax Officer, Ward 23(2)(3), Mumbai

In the result, the orders of the lower authorities are reversed and the learned AO is directed to grant deduction to the assessee on interest income earned from cooperative banks u/s 80 P (2) (d) o...

ITA 6362/MUM/2024[2018-19]Status: DisposedITAT Mumbai18 Feb 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain

Section 143(3)Section 2Section 2(19)Section 250Section 80Section 80P(2)(c)Section 80P(2)(d)Section 8P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 6362 & 6363/Mum/2024 (Assessment Years: 2018-19 & 2017-18) Vs. ITO – 23(2)(3) M/s Middle Income Group Piramal Chamber, III co Op HSG Society Lalbaug Parel, MIG III, Jade Gardens, Mumbai. Gandhi Nagar, Bandra (E), Mumbai PAN/GIR No. AABAM0452G (Applicant) (Respondent) Assessee by Shri Rakesh Joshi Revenue by Shri Sunil Agawane, Sr. DR Date of Hearing 30.01.2025 Date of Pronouncement 18.02.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeals have been filed by the assessee challenging the…

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

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

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

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

For Appellant: Mr. Dinesh Kukreja a/w Punit Shah
Section 80P(2)(c)Section 80P(2)(d)

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

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

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

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

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

For Appellant: Mr. Dinesh Kukreja a/w Punit Shah
Section 80P(2)(c)Section 80P(2)(d)

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

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

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

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

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

For Appellant: Mr. Dinesh Kukreja a/w Punit Shah
Section 80P(2)(c)Section 80P(2)(d)

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

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

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

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

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

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

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

Rajat Apartments Co-Op. Housing Society Ltd., Mumbai vs. ACIT Circle 19(3), Mumbai

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

ITA 4329/MUM/2023[2021-22]Status: HeardITAT Mumbai27 May 2024AY 2021-22

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singh

For Appellant: Shri Jayesh Dadia, C.A RevenueFor Respondent: Smt. Mahita Nair, Sr. DR
Section 143(1)Section 154Section 56Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No.4328 & 4329/MUM/2023 Assessment Year: 2020-21& 2021-22 Rajat Apartments Co-op Housing Assistant Commissioner of Society, Income Tax, Circle 19(3), 20, Rajat Apt., Mount Pleasant Vs. Mumbai Road, Malabar Hill, Mumbai – 400 006 (PAN:AAABR0118C) (Appellant) (Respondent) Present for: Assessee : Shri Jayesh Dadia, C.A Revenue : Smt. Mahita Nair, Sr. DR Date of Hearing : 09.05.2024 Date of Pronouncement : 27.05.2024 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: B…

Co. Op. Housing Society Ltd. v. ITO (163 Taxmann.com 598) — Cited in 21 Judgments | BharatTax