DCIT v. Jayalkshi Mahila Vividodeshagala Souharda Sahakari Ltd.

23 Taxmann.com 313Reported decision2012#12446 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2023.

Issues it is cited on

section 80(p)(4)section 5(b)section 80p(2)(c)section 80(p)section 80(p)(2)section 80p(4)section 80p(2)(a)section 80p(2)(a)(i)gross total incomesection 80psection 234bscrutiny assessment

Judgments citing DCIT v. Jayalkshi Mahila Vividodeshagala Souharda Sahakari Ltd.

Rashtriya Chemicals and Ffertilisers Employees Co-Op. Credit Society, Navi Mumbai vs. ITO, Ward-27(3)(1), Navi Mumbai

In the result, the appeal by the assessee for the assessment year 2014-

ITA 1240/MUM/2023[2014-15]Status: DisposedITAT Mumbai27 Jul 2023AY 2014-15

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

For Appellant: Shri Hasmukh RavariaFor Respondent: Smt. Mahita Nair
Section 142(1)Section 143(2)Section 234BSection 250Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(c)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI G.S. PANNU, PRESIDENT, AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1239/Mum./2023 ITA No.1240/Mum./2023 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Rashtriya Chemicals And Fertilisers Employees‟ Co–operative Credit Society ……………. Appellant Type–1, A/21 481/484, Chambur Mumbai 400 074 PAN AAAAR1076N v/s Income Tax Officer ……………. Respondent Ward–27(3)(1), Mumbai Assessee by : Shri Hasmukh Ravaria Revenue by : Smt. Mahita Nair Date of Hearing – 10/07/2023 Date of Order – 27/07/2023 O R D E R The present appeals have been…

Rashtriya Chemicals and Fertilisers Employees Co-Op. Credit Society, Mumbai vs. ITO, Ward-27(3)(1), Mumbai

In the result, the appeal by the assessee for the assessment year 2014-

ITA 1239/MUM/2023[2013-14]Status: DisposedITAT Mumbai27 Jul 2023AY 2013-14

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

For Appellant: Shri Hasmukh RavariaFor Respondent: Smt. Mahita Nair
Section 142(1)Section 143(2)Section 234BSection 250Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(c)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI G.S. PANNU, PRESIDENT, AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1239/Mum./2023 ITA No.1240/Mum./2023 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Rashtriya Chemicals And Fertilisers Employees‟ Co–operative Credit Society ……………. Appellant Type–1, A/21 481/484, Chambur Mumbai 400 074 PAN AAAAR1076N v/s Income Tax Officer ……………. Respondent Ward–27(3)(1), Mumbai Assessee by : Shri Hasmukh Ravaria Revenue by : Smt. Mahita Nair Date of Hearing – 10/07/2023 Date of Order – 27/07/2023 O R D E R The present appeals have been…

Rashtriya Chemicals and Fertilisers Employees Co-Op Credit Society, Mumbai vs. ITO, Ward-27(3)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 765/MUM/2023[2012-13]Status: DisposedITAT Mumbai30 May 2023AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Prashant Maharishi, Am आयकर अपील सं/ I.T.A. No.765/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2012-13) Rashtriya Chemicals & बिधम/ The Ito, Ward-27(3)(1) Fertilisers Employees’ Co- Room No. 442, 4Th Floor, Vs. Op. Credit Society Tower No. 6, Vashi Type-1A/21 481/484, Railway Station Chembur, Mumbai-400074. Commercial Complex, Vashi, Navi Mumbai- 4000703. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaaar1076N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Mayank Thosar Revenue By: Shri P. D. Chougule (Addl. Cit) सुनवाई की तारीख / Date Of Hearing: 24/05/2023 घोषणा की तारीख /Date Of Pronouncement: 30/05/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Rashtriya Chemicals & Fertilisers Employees Co-Operative Credit Society Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 12.01.2023 For The Assessment Year 2012-13. 2. The Main Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) In Confirming The Action Of The Ao In Not Allowing The Deduction Claimed By The Assessee U/S 80P Of The Income Tax Act, 1961 (Hereinafter “The Act”) To The Tune Of Rs.99,59,604/-. 3. Brief Facts Of The Case Are That The Assessee Is A Credit Co- Operative Society Providing Credit Facilities To Its Members. The Assessee Filed Its Return Of Income On 27.09.2012 Declaring Total Income Of Rs.Nil. Later, The Case Of The Assessee Was Selected For Scrutiny Under Cass. & The Ao Noted That The Assessee Is A Co-

For Appellant: Shri Mayank ThosarFor Respondent: Shri P. D. Chougule (Addl. CIT)
Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI PRASHANT MAHARISHI, AM आयकर अपील सं/ I.T.A. No.765/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2012-13) Rashtriya Chemicals and बिधम/ The ITO, Ward-27(3)(1) Fertilisers Employees’ Co- Room No. 442, 4th Floor, Vs. Op. Credit Society Tower No. 6, Vashi Type-1A/21 481/484, Railway Station Chembur, Mumbai-400074. Commercial Complex, Vashi, Navi Mumbai- 4000703. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAAAR1076N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Mayank Thosar Revenue by: Shri P. D. Chougul…

Rashtriya Chemicals and Fertilisers Employees Co Op Credit Society Ltd, Mumbai vs. ITO 27(3)(1), Navi Mumbai

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

ITA 2284/MUM/2022[2018-19]Status: DisposedITAT Mumbai06 Dec 2022AY 2018-19

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Mayank ThosharFor Respondent: Megha Bhargav
Section 143(2)Section 234BSection 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)Section 80P(4)

…ITA Nos.2283 & 2284/Mum/2022 AYs. 2017-18 & 2018-19 1 Rashtriya Chemicals and Fertilizers Employees’ Cooperative Credit Society IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA Nos. 2283 & 2284/Mum/2022 s (A.Ys.2017-18 & 2018-19) Rashtriya Chemicals and Vs. The Income Tax Officer, Fertilizers Employee Co- Ward 27(3)(1) op. Credit Society, Room No.442, 4th Floor, Type 1A/21, 481/484, Tower No. 6, Vashi, Chembur, Mumbai Railway Station 400 074 Commercial Complex, Vashi, Navi Mumbai 400 703 स्थायी लेखा सं./जीआइआर सं.…

Rashtriya Chemicals and Fertilisers Employees Co Op Credit Society Ltd, Mumbai vs. ITO 27(3)(1), Navi Mumbai

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

ITA 2283/MUM/2022[2017-18]Status: DisposedITAT Mumbai06 Dec 2022AY 2017-18

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Mayank ThosharFor Respondent: Megha Bhargav
Section 143(2)Section 234BSection 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)Section 80P(4)

…ITA Nos.2283 & 2284/Mum/2022 AYs. 2017-18 & 2018-19 1 Rashtriya Chemicals and Fertilizers Employees’ Cooperative Credit Society IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA Nos. 2283 & 2284/Mum/2022 s (A.Ys.2017-18 & 2018-19) Rashtriya Chemicals and Vs. The Income Tax Officer, Fertilizers Employee Co- Ward 27(3)(1) op. Credit Society, Room No.442, 4th Floor, Type 1A/21, 481/484, Tower No. 6, Vashi, Chembur, Mumbai Railway Station 400 074 Commercial Complex, Vashi, Navi Mumbai 400 703 स्थायी लेखा सं./जीआइआर सं.…

ITO 22(2)(2), Navi Mumbai vs. Rcf Employees Co Op Credit Society Ltd, Mumbai

In the result, appeal of the assessee is allowed for statistical purposes

ITA 6903/MUM/2013[2010-11]Status: DisposedITAT Mumbai29 Jan 2016AY 2010-11

Bench: Shri D. Karunakara Rao & Shri Sandeep Gosaini.T.A. No.6903/M/2013 (Assessment Year: 2010-2011) Ito-22(2)(2), फनाभ/ M/S. Rcf Employee‟S 4Th Floor, Tower No.6, Cooperative Credit Society Vs. R.No.20, Station Complex, Ltd., Type 1A/21/481-484, Vashi, Navi Mumbai, Chembur, Mumbai-400074. Mumbai-400703. स्थामी रेखा सं./ Pan : Aaaar1076N (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent)

For Appellant: Mr. H.P MahajaniFor Respondent: Ms. R.M. Madhavi, DR
Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER I.T.A. No.6903/M/2013 (Assessment Year: 2010-2011) ITO-22(2)(2), फनाभ/ M/s. RCF Employee‟s 4th Floor, Tower No.6, Cooperative Credit Society Vs. R.No.20, Station Complex, Ltd., Type 1A/21/481-484, Vashi, Navi Mumbai, Chembur, Mumbai-400074. Mumbai-400703. स्थामी रेखा सं./ PAN : AAAAR1076N (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) I.T.A. No.7465/M/2013 (Assessment Year: 2010-2011) फनाभ/ M/s. RCF Employee‟s ITO-22(2)(2), 4th Floor, Tower No.6, Cooperative Credit So…

Sri. Revanasiddeshwar Co-Opeative Credit Society, Bijapur vs. ITO, Bijapur

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

ITA 843/BANG/2014[2010-11]Status: DisposedITAT Bangalore31 Aug 2015AY 2010-11

Bench: Smt. Asha Vijayaraghavan, Jm & Shri Abraham P George

For Appellant: Shri Sandeep, CAFor Respondent: Shri Bhaskar Reddy, JCIT
Section 139(1)Section 43BSection 5Section 80P(2)Section 80P(2)(a)Section 80P(4)Section 890P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘A’, BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JM AND SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER ITA No.843(B)/2014 (Assessment year : 2010-11) Sri Revanasiddeshwar Co-Operative Credit Society, , Main Road, Horti, Indi Taluk, Bijapur District PAN No.AABAS3319N Appellant Vs The Income-tax Officer, Ward-2, Bijapur Respondent Assessee by : Shri Sandeep, CA Revenue by : Shri Bhaskar Reddy, JCIT Date of hearing : 24-08-2015 Date of pronouncement : 31-08-2015 O R D E R PER SMT ASHA VIJAYARAGHAVAN, JM: This appeal by the assessee is directed against the orde…

Ssk Pattin Sahakari Sangh Niyamit, Bagalkot vs. ITO, Bagalkot

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

ITA 1446/BANG/2013[2009-10]Status: DisposedITAT Bangalore26 Aug 2015AY 2009-10

Bench: Smt. Asha Vijayaraghavan, Jm (Smc)

For Appellant: Shri S. Ramasubramanian, CAFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 143(3)Section 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘B’, BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JM (SMC) ITA No.1446(B)/2013 (Assessment year : 2009-10) SSK Pattin Sahakari Sangh Niyamit, Banakatti Road, Ilkal Taluk, District Bagalkot. PAN No.AACAS9807J Appellant Vs The Income-tax Officer, Ward-1, Bagalkot Respondent Assessee by : Shri S. Ramasubramanian, CA Revenue by : Dr. P.K.Srihari, Addl.CIT Date of hearing : 18-08-2015 Date of pronouncement : 26-08-2015 O R D E R PER SMT ASHA VIJAYARAGHAVAN, JM: This appeal by the assessee is directed against the order of CIT(A), Belgaum dated 14-08-2013 fo…

DCIT v. Jayalkshi Mahila Vividodeshagala Souharda Sahakari Ltd. (23 Taxmann.com 313) — Cited in 8 Judgments | BharatTax