CTT v. Haryana State Co-operative Housing Society

234 ITR 714High Court1998#12493 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Judgments citing CTT v. Haryana State Co-operative Housing Society

MUMBAI POSTAL EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD,MUMBAI vs. INCOME TAX OFFICER, WARD 17(2)(1), MUMBAI

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

ITA 1051/MUM/2023[2016-2017]Status: DisposedITAT Mumbai16 Aug 2023AY 2016-2017

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos.1050 & 1051/Mum/2023 (A.Ys. 2015-16 & 2016-17) Mumbai Postal Employees Vs. Income Tax Officer, Co-Operative Credit Ward 17(2)(1) Society Limited, Gpo Room No. 115, 1 St Floor, Building, Fort, Kautilya Bhavan, C-41 To Mumbai – 400001 C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaajm0032G Appellant .. Respondent

For Appellant: Madhur Agarwal &For Respondent: Neena Jeph
Section 143(2)Section 143(3)Section 263Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…Taxmann.Com 169 (Guj) – Annexure 27 iii. Lands End Co-operative Housing Society Ltd. vs. ITO (2016) 46 CCH 0052 (Mum Trib)- Annexure 28 iv. CIT Vs UP. Co-Op Sugar Factories 219 Taxmann 33 (Allahabad) - Annexure 29. v. CIT Vs. Haryana State Co-Op Hsg. Society 234 ITR 714 (Punjab & Haryana)- Annexure 30. vi. Kaira Dist. Co-Op. Milk Producers Union Vs. DCIT 387 ITR 183 (Gu)) - Annexure 31 vii. Kaliandas Udyog Bhavan Premises Co-op Socy. Ltd. vs. IT.O. 21(2)(1) ITA No. 6547/Mum/2017 dated 25.04.2018 Copy marked as Annexure-32 The last two decisions, after considering the decision of Karnataka High Court in Pr. CIT v…

MUMBAI POSTAL EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD ,MUMBAI vs. INCOME TAX OFFICER, WARD 17(2)(1), MUMBAI

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

ITA 1050/MUM/2023[2015-16]Status: DisposedITAT Mumbai16 Aug 2023AY 2015-16

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos.1050 & 1051/Mum/2023 (A.Ys. 2015-16 & 2016-17) Mumbai Postal Employees Vs. Income Tax Officer, Co-Operative Credit Ward 17(2)(1) Society Limited, Gpo Room No. 115, 1 St Floor, Building, Fort, Kautilya Bhavan, C-41 To Mumbai – 400001 C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaajm0032G Appellant .. Respondent

For Appellant: Madhur Agarwal &For Respondent: Neena Jeph
Section 143(2)Section 143(3)Section 263Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…Taxmann.Com 169 (Guj) – Annexure 27 iii. Lands End Co-operative Housing Society Ltd. vs. ITO (2016) 46 CCH 0052 (Mum Trib)- Annexure 28 iv. CIT Vs UP. Co-Op Sugar Factories 219 Taxmann 33 (Allahabad) - Annexure 29. v. CIT Vs. Haryana State Co-Op Hsg. Society 234 ITR 714 (Punjab & Haryana)- Annexure 30. vi. Kaira Dist. Co-Op. Milk Producers Union Vs. DCIT 387 ITR 183 (Gu)) - Annexure 31 vii. Kaliandas Udyog Bhavan Premises Co-op Socy. Ltd. vs. IT.O. 21(2)(1) ITA No. 6547/Mum/2017 dated 25.04.2018 Copy marked as Annexure-32 The last two decisions, after considering the decision of Karnataka High Court in Pr. CIT v…

PALSANA GRAM SEWA SAHKARI SAMITI LTD.,JAIPUR vs. PCIT-2, JAIPUR

In the result, all these three appeals of the assessee are allowed

ITA 37/JPR/2021[2012-13]Status: DisposedITAT Jaipur02 Nov 2021AY 2012-13

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 35 To 37/Jp/2021 Assessment Years: 2010-11 To 2012-13 Palsana Gram Sewa Sahkari Samiti Cuke Pr.Cit-2, Vs. Limited, Jaipur. Village- Palsana Main Market, Palsana, Dist.- Sikar- 332402 (Raj) Pan No.: Aabap 8390 A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shrawan Kr. Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Pr.Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 04/08/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 02/11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Assessee Against The Separate Order Of The Ld. Pr.Cit-2, Jaipur All Dated 31/03/2021 Passed U/S 263 Of The Income Tax Act, 1961 (In Short, The Act) For The A.Y. 2010-11 To 2012-13. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Shri Shrawan Kr. Gupta (Adv)For Respondent: Shri B.K. Gupta (Pr.CIT-DR)
Section 143(2)Section 147Section 148Section 263Section 80P(2)(a)Section 80P(2)(d)

…The CTT(A), in the subsequent assessment year, i.e., assessment year 1993-94, has allowed the same. The reliance was also placed upon the judgement of Hon'ble Punjab & Haryana High Court in the case of CTT vs. Haryana State Co-operative Housing Society (1998) 234 ITR 714.” 4. Counsel for the Department, Mr. Sanjay Jhanwar, has drawn our attention to the provisions contained in Section 80P(2)(a) (iv) of the Income Tax Act, 1961 which reads as under:- “80P(1) ... …. … (2) (a)... … … (iv) the purchase of agricultural implements, seeds, livestock or other articles intended for agricultural for the purpose of supplyin…

PALSANA GRAM SEWA SAHKARI SAMITI LTD.,PALASANA vs. PCIT-2, JAIPUR

In the result, all these three appeals of the assessee are allowed

ITA 36/JPR/2021[2011-12]Status: DisposedITAT Jaipur02 Nov 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 35 To 37/Jp/2021 Assessment Years: 2010-11 To 2012-13 Palsana Gram Sewa Sahkari Samiti Cuke Pr.Cit-2, Vs. Limited, Jaipur. Village- Palsana Main Market, Palsana, Dist.- Sikar- 332402 (Raj) Pan No.: Aabap 8390 A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shrawan Kr. Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Pr.Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 04/08/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 02/11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Assessee Against The Separate Order Of The Ld. Pr.Cit-2, Jaipur All Dated 31/03/2021 Passed U/S 263 Of The Income Tax Act, 1961 (In Short, The Act) For The A.Y. 2010-11 To 2012-13. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Shri Shrawan Kr. Gupta (Adv)For Respondent: Shri B.K. Gupta (Pr.CIT-DR)
Section 143(2)Section 147Section 148Section 263Section 80P(2)(a)Section 80P(2)(d)

…The CTT(A), in the subsequent assessment year, i.e., assessment year 1993-94, has allowed the same. The reliance was also placed upon the judgement of Hon'ble Punjab & Haryana High Court in the case of CTT vs. Haryana State Co-operative Housing Society (1998) 234 ITR 714.” 4. Counsel for the Department, Mr. Sanjay Jhanwar, has drawn our attention to the provisions contained in Section 80P(2)(a) (iv) of the Income Tax Act, 1961 which reads as under:- “80P(1) ... …. … (2) (a)... … … (iv) the purchase of agricultural implements, seeds, livestock or other articles intended for agricultural for the purpose of supplyin…

PALSANA GRAM SEWA SAHKARI SAMITI LTD.,PALSANA vs. PCIT-2, JAIPUR

In the result, all these three appeals of the assessee are allowed

ITA 35/JPR/2021[2010-11]Status: DisposedITAT Jaipur02 Nov 2021AY 2010-11

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 35 To 37/Jp/2021 Assessment Years: 2010-11 To 2012-13 Palsana Gram Sewa Sahkari Samiti Cuke Pr.Cit-2, Vs. Limited, Jaipur. Village- Palsana Main Market, Palsana, Dist.- Sikar- 332402 (Raj) Pan No.: Aabap 8390 A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shrawan Kr. Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Pr.Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 04/08/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 02/11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Assessee Against The Separate Order Of The Ld. Pr.Cit-2, Jaipur All Dated 31/03/2021 Passed U/S 263 Of The Income Tax Act, 1961 (In Short, The Act) For The A.Y. 2010-11 To 2012-13. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Shri Shrawan Kr. Gupta (Adv)For Respondent: Shri B.K. Gupta (Pr.CIT-DR)
Section 143(2)Section 147Section 148Section 263Section 80P(2)(a)Section 80P(2)(d)

…The CTT(A), in the subsequent assessment year, i.e., assessment year 1993-94, has allowed the same. The reliance was also placed upon the judgement of Hon'ble Punjab & Haryana High Court in the case of CTT vs. Haryana State Co-operative Housing Society (1998) 234 ITR 714.” 4. Counsel for the Department, Mr. Sanjay Jhanwar, has drawn our attention to the provisions contained in Section 80P(2)(a) (iv) of the Income Tax Act, 1961 which reads as under:- “80P(1) ... …. … (2) (a)... … … (iv) the purchase of agricultural implements, seeds, livestock or other articles intended for agricultural for the purpose of supplyin…

ITO 20(3)(4), MUMBAI vs. TATA MEMORIAL CENTRAL EMPLOYEES CO-OP. CREDIT SOCIETY, MUMBAI

ITA 2073/MUM/2018[2013-14]Status: DisposedITAT Mumbai03 Jul 2019AY 2013-14

Bench: Shri Pawan Singh & Shri G. Manjunatha

For Appellant: Shri. Prakash JhunjhunwalaFor Respondent: Shri Manoj Kumar Singh
Section 2(24)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…(2) a Co-operative Bank should be considered as a Co-operative Society as held by Hon’ble Karnataka High Court in PCIT vs. Tatagars Co-operative Sale Society [391 ITR 74], Hon’ble Punjab & Haryana High Court in CIT vs. Haryana State Co- operative Society [234 ITR 714 P&H), Hon’ble Bombay High Court in PCIT vs. Goa PWD Staff Co-op. Society Ltd. [2016] 242 Taxman 422 (Bom). The ld. AR for the assessee further submits that Tribunal while deciding the appeal of revenue for Assessment Year 2012-13 has held that assessee is a Credit Co-operative Society. The ld. AR further submits that the decision of Hon’ble…

GRAIN MERCHANTS CO-OP.HSG. LTD,MUMBAI vs. PR.CIT-28, MUMBAI

In the result , the appeal of the assessee is partly allowed as indicated above

ITA 2187/MUM/2018[2013-14]Status: DisposedITAT Mumbai25 Jul 2018AY 2013-14

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.2187/Mum/2018 (नििाारण वर्ा / Assessment Year: 2013-14) बिाम/ Grain Merchants Co- Pr. Cit-28 Operative Housing Society Mumbai Ltd, Plot No. 26/35, Sec-17, V. Vashi, Navi Mumbai-400705 स्थायी ऱेखा सं./ Pan : Aaaag3973H (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri. M. SubramanianFor Respondent: Shri. Abhijit Patankar,CIT-DR
Section 143Section 143(3)Section 263Section 56Section 80PSection 80P(2)(c)Section 80P(2)(d)Section 80P(4)

…आयकर अपीऱीय अधिकरण “G” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.2187/Mum/2018 (नििाारण वर्ा / Assessment Year: 2013-14) बिाम/ Grain Merchants Co- PR. CIT-28 Operative Housing Society Mumbai Ltd, Plot no. 26/35, Sec-17, v. Vashi, Navi Mumbai-400705 स्थायी ऱेखा सं./ PAN : AAAAG3973H (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri. M. Subramanian Revenue by : Shri. Abhijit Patankar,CIT-DR सुनवाई की तारीख /Date of Hearing : 25-07-2018 घोषणा की तारीख /Date o…

The Commissioner of Income tax vs. M/s. Nirmala Constructions

The appeal stands dismissed

ITTA/305/2005HC Telangana21 Mar 2016

Bench: Cit(A) After The Amendment U/S. 80P(2)(A)(Iii) Of The Act? Iv) Whether, In The Facts & Circumstances Of The Case The

Section 154Section 80Section 80P(2)(a)Section 80P(2)(iv)

…IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B.INCOME TAX APPEAL No. 305/2005 C I T ----Appellant Versus Raj Rajya Sahakari Kry-Vik San ----Respondent _____________________________________________________ Counsel For Appellant(s) : Mr. K.D. Mathur Counsel For Respondent(s) : Mr. Sanjay Jhanwar _____________________________________________________ HON'BLE MR.…

CTT v. Haryana State Co-operative Housing Society (234 ITR 714) — Cited in 8 Judgments | BharatTax