Which sections of the Income Tax Act does M Premises Co-operative Society Ltd. v. PCIT come up under?

It is most often cited in judgments turning on Section 80P(2)(d), Section 80P(4), Section 143 (1) (a), Section 143(1), Section 143(3), Section 154.

M Premises Co-operative Society Ltd. v. PCIT

Q: How many judgments cite M Premises Co-operative Society Ltd. v. PCIT?

12 judgments on BharatTax cite M Premises Co-operative Society Ltd. v. PCIT (145 Taxmann.com 415), spanning 2023 to 2025.

145 Taxmann.com 415Reported decision2022#8759 most cited

What is M Premises Co-operative Society Ltd. v. PCIT authority for?

Interest income earned by a cooperative society from a cooperative bank is eligible for deduction under section 80P(2)(d) of the Income-tax Act, 1961.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2025.

Also referred to as

Palm Court M Premises Cooperative Society Ltd. v. PCIT · 145 Taxmann.com 415 · 2022 · Section 80P(2)(d) · cooperative society · interest income · cooperative bank · deduction · tax exemption

Sections most often in play

Section 80P(2)(d)Section 80P(4)Section 143 (1) (a)Section 143(1)Section 143(3)Section 154 Section 234A Section 234B

Issues it is cited on

section 56(i)(ccv)section 80(p)section 80(p)(2)section 194a(3)(v)section 194a(3)section 80(p)(2)(d)section 3(b)section 36(va)section 2(19)section 43b(b)section 80p(4)section 143(1)(a)(iv)

Judgments citing M Premises Co-operative Society Ltd. v. PCIT

Safal Twins Co Operative Housing Society Limited, Mumbai vs. ITO Ward 27(3)(2), Mumbai

Appeal of the appellant is partly allowed as above

ITA 6881/MUM/2024[2014-15]Status: DisposedITAT Mumbai18 Mar 2025AY 2014-15

Bench: Shri Pawan Singh (Jm) & Shri Omkareshwar Chidara (Am) Safal Twins Cooperative Ito Ward-27(3)(2) Housing Society Ltd. Tower No. 6, Vashi Cts No. 396, 396/1, 397 Vs. Station Complex 397/Safal Twins Saras Vashi, Navi Baug St Road, Deonar Mumbai-400 703. Mumbai-400 088. Pan : Aaeas0103R Appellant Respondent

For Respondent: Shri Giridhar Dhelia

Section 234ASection 254(1)Section 80P(2)(d)Section 90P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “SMC” Bench, Mumbai. Before Shri Pawan Singh (JM) & Shri Omkareshwar Chidara (AM) Safal Twins Cooperative ITO Ward-27(3)(2) Housing Society Ltd. Tower No. 6, Vashi CTS No. 396, 396/1, 397 Vs. Station Complex 397/Safal Twins Saras Vashi, Navi Baug ST Road, Deonar Mumbai-400 703. Mumbai-400 088. PAN : AAEAS0103R Appellant Respondent : Shri Giridhar Dhelia Assessee by (Virtually) : Shri Anil Gupta Revenue by : 27/02/2025 Date of Hearing Date of pronouncement : 18/03/2025 ORDER U/S. 254(1) OF THE I.T. ACT Per Omkareshwar Chidara (AM) :- The following grounds of appeal…

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

In the result, the appeal is allowed to the extent indicated above

ITA 5495/MUM/2024[2017-18]Status: DisposedITAT Mumbai10 Dec 2024AY 2017-18

Bench: Shri Saktijit Dey, Vp & Shri Narendra Kumar Billaiya, Am Samarth Surksha Rakshak Co-Op Income Tax Officer, Credit Society Ltd., Navi Mumbai Shop No. 23, Shantiniketan Housing Vs. Society, 30/A, Balaji Tower, Sanpada East, Thane, Maharashtra – 400705 Pan/Gir No. Aadas3793G (Appellant) : (Respondent)

For Appellant: Shri Prashant GhumareFor Respondent: Ms. Monika H. Pande, Sr. AR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI NARENDRA KUMAR BILLAIYA, AM Samarth Surksha Rakshak Co-op Income Tax Officer, Credit Society Ltd., Navi Mumbai Shop No. 23, Shantiniketan Housing Vs. Society, 30/A, Balaji Tower, Sanpada East, Thane, Maharashtra – 400705 PAN/GIR No. AADAS3793G (Appellant) : (Respondent) Appellant by : Shri Prashant Ghumare Respondent by : Ms. Monika H. Pande, Sr. AR Date of Hearing : 04.12.2024 Date of Pronouncement : 10.12.2024 O R D E R Per Saktijit Dey, VP: The present appeal by the assessee is directed against the order dated 05.0…

Samata Co-Operative Housing Society Limited, Mumbai vs. Deputy Commissioner of Income Tax, Circle 26(1), Mumbai

Appeal of the assessee is partly allowed

ITA 1280/MUM/2024[2021-22]Status: DisposedITAT Mumbai28 Jun 2024AY 2021-22

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhry, Jm Samata Co-Operative Dy. Commissioner Of Housing Society Ltd. Income-Tax, Circle-26(1) Room No. 212, 2 Nd Floor, Gr. Floor, Jagannath Vs. Bhosale Marg, Mumbai Kautilya Bhavan, Bandra Gpo, Nariman Point S.O., Kurla Complex, Bandra(E), Mumbai-400021 Mumbai-400051 (Appellant) (Respondent) Pan No. Aadas5219D

For Appellant: Shri Sam Walve& Shri TanzilFor Respondent: Shri Dr. Kishor Dhule

Section 143Section 70Section 80Section 80PSection 80P(1)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHRY, JM Samata Co-operative Dy. Commissioner of Housing Society Ltd. Income-tax, Circle-26(1) Room No. 212, 2 nd Floor, Gr. Floor, Jagannath Vs. Bhosale Marg, Mumbai Kautilya Bhavan, Bandra GPO, Nariman Point S.O., Kurla Complex, Bandra(E), Mumbai-400021 Mumbai-400051 (Appellant) (Respondent) PAN No. AADAS5219D Assessee by : Shri Sam Walve& Shri Tanzil Padvekar Revenue by : Shri Dr. Kishor Dhule Date of hearing: 18.06.2024 Date of pronouncement 28.06.2024 : O R D E R PER PRASHANT MAHARISHI, AM: 01. T…

Laxmi Narayan Residency D Co. Op Hsg Soc Ltd, Thane vs. ITO Ward 1(1), Thane

In the result, the appeal of the assessee is allowed

ITA 3/MUM/2024[2020-21]Status: DisposedITAT Mumbai27 Jun 2024AY 2020-21

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhrilaxmi Narayan Residency D Vs. Assistant Director Of Co. Op. Hsg. Soc. Ltd. Income-Tax Cpc, Plot No. 189, 190, 191, Bengaluru/Ito Ward(1)1, Village Majjwada, Gokhale Road, Thane Pokhran Road No. 2, Unnati Garden, 3, Thane (W.)-400610 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaal7961N Appellant .. Respondent

For Appellant: Shri Bharat GandhiFor Respondent: Shri Nagnath Pasale

Section 143(1)Section 154Section 2(19)Section 250Section 7Section 70Section 80Section 80PSection 80P(2)(d)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER Laxmi Narayan Residency D Vs. Assistant Director of Co. Op. Hsg. Soc. Ltd. Income-tax CPC, Plot No. 189, 190, 191, Bengaluru/ITO Ward(1)1, Village Majjwada, Gokhale Road, Thane Pokhran Road No. 2, Unnati Garden, 3, Thane (W.)-400610 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAAL7961N Appellant .. Respondent Appellant by : Shri Bharat Gandhi Respondent by : Shri Nagnath Pasale Date of Hearing 30.05.2024 Date of Pronouncement 27.06.2024 आदेश / O R D E R PER RENU JAUHR…

Om Shri Yashodhan Co-Op Hsg., Soc., Mumbai vs. ITO Ward 41(4)(3), Mumbai

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

ITA 1236/MUM/2023[2020-21]Status: DisposedITAT Mumbai27 Sept 2023AY 2020-21

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm Om Shri Yashodhan Co-Op Hsg Soc Ito-Ward-41(4)(3) Road No 5 Ay Prakash Nagar Mumbai Vs. Goregaon (E) Mumbai-400 063

For Appellant: Shri Viay JoshiFor Respondent: Ms. Indira Adakil

Section 143(1)Section 154Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBpUNAL “SMC” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM Om Shri Yashodhan Co-op Hsg Soc ITO-Ward-41(4)(3) Road No 5 ay Prakash Nagar Mumbai Vs. Goregaon (E) Mumbai-400 063 PAN/GIR No. AAAAO 2410 R (Appellant) : (Respondent) Assessee by : Shri Viay Joshi Revenue by : Ms. Indira Adakil Date of Hearing : 05.07.2023 Date of Pronouncement : 27.09.2023 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals) (‘ld.CIT(A) for short), National Faceless Ap…

Sindhudurg Nagri Sahakari Pathpedhi Ltd, Mumbai vs. PCIT, Thane 1, Thane

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

ITA 1592/MUM/2023[2018-19]Status: DisposedITAT Mumbai25 Jul 2023AY 2018-19

Bench: Shri Pavan Kumar Gadale () & Ms. Padmavathy S. ()

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

…1 ITA 1592/Mum/2023 Sahyadri Nagari Sahakri Patpedhi Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.1592 /Mum/2023 (Assessment year 2018-19) Sindhudurg Nagari Sahakari Patpedhi vs Prinipal Commissioner of Income- Limited, A-Wing 1st Floor , Shivneri tax, Thane-1, Ashar I.T.Park, B- Wing, 6th Floor, Waghale Industrial Co-op Soc Vardhaman Nagar, Shivajhi Nagar Road, Ambernath, Estate, Thane (West), Maharashtra – Kalyan, Maharashtra-421 501 400 604 PAN : AAAS0887Q APPELLANT RESPONDENT Assessee r…

Sahyadri Nagari Sahakari Patpedhi Limited, Mumbai vs. Principle Commissioner of Income Tax, Thane -1, Thane

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

ITA 1509/MUM/2023[2018-19]Status: DisposedITAT Mumbai21 Jul 2023AY 2018-19

Bench: Shri Pavan Kumar Gadale () & Ms. Padmavathy S. ()

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

…1 ITA 1509/Mum/2023 Sahyadri Nagari Sahakri Patpedhi Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.1509 /Mum/2023 (Assessment year 2018-19) Sahyadri Nagari Sahakari Patpedhi vs Prinipal Commissioner of Income- Limited, Haridhara Shoping Complex tax, Thane-1, Ashar I.T.Park, B- Wing, 6th Floor, Waghale Industrial Office No.131, Railway Station Road, Anjurphata, Bhiwandi, Dist: Thane- Estate, Thane (West), Maharashtra – 421 302 400 604 PAN : AAETS9151J APPELLANT RESPONDENT Assessee represented…

M/S Wooden Boxes Manufacurers Co. Op Industrial Estate Limited, Mumbai vs. DCIT Circle 41(1)(1), Mumbai

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

ITA 1165/MUM/2023[2020-2021]Status: DisposedITAT Mumbai11 Jul 2023AY 2020-2021

Bench: Shri Aby T Varkey & Shri Amarjit Singhita Nos.1162 To 1165/Mum/2023 (A.Ys. 2016-17 To 2018-19 & 2020-21)

For Appellant: Margav Shukla &For Respondent: None

Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…P a g e | 1 ITA Nos. 1162 to 1165/Mum/2023 M/s Wooden Boxes Manufacturers Co. Op. Vs. DCIT, Circle 41(1)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1162 To 1165/Mum/2023 (A.Ys. 2016-17 to 2018-19 & 2020-21) M/s Wooden Boxes Vs. DCIT, Circle 41(1)(1) Manufacturers Co. Op. Kautilya Bhawan, Near Industrial Estate Limited Videsh Bhawan, Bandra N-6436 IH A Parksite Kurla Complex, Bandra Colony, Kailash Indl Com East - 400051 A Wing Vikroli Mumbai – 400079 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAAW0647G App…

Wooden Boxes Manufacturers Co Op Industrial Estate Limited, Mumbai vs. DCIT Circle 41(1)(1), Mumbai

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

ITA 1162/MUM/2023[2016-17]Status: DisposedITAT Mumbai11 Jul 2023AY 2016-17

Bench: Shri Aby T Varkey & Shri Amarjit Singhita Nos.1162 To 1165/Mum/2023 (A.Ys. 2016-17 To 2018-19 & 2020-21)

For Appellant: Margav Shukla &For Respondent: None

Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

DCIT, Jaipur vs. Rajasthan Cooperative Dairy Federation Ltd, Jaipur

In the result the appeal of the revenue in ITA No

ITA 350/JPR/2022[2018-19]Status: DisposedITAT Jaipur27 Apr 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Ajay Malik (CIT) fu/kZkfjrh dh vksj ls@

Section 143(2)Section 2(24)(x)Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 349, 200 & 350/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2016-17, 2017-18 & 2018-19 cuke DCIT, Rajasthan Cooperative Dairy Vs. Circle-6, Federation Ltd. Jaipur. Saras Sankul, J.L.N. Marg, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAR 0278 A vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by: Shri Ajay Malik (CIT…

DCIT, Jaipur vs. Rajasthan Cooperative Dairy Federation Ltd, Jaipur

In the result the appeal of the revenue in ITA No

ITA 349/JPR/2022[2016-17]Status: DisposedITAT Jaipur27 Apr 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Ajay Malik (CIT) fu/kZkfjrh dh vksj ls@

Section 143(2)Section 2(24)(x)Section 36(1)(va)

DCIT, Jaipur vs. Rajasthan Cooperative Dairy Federation Ltd, Jaipur

In the result the appeal of the revenue in ITA No

ITA 200/JPR/2022[2017-18]Status: DisposedITAT Jaipur27 Apr 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Ajay Malik (CIT) fu/kZkfjrh dh vksj ls@

Section 143(2)Section 2(24)(x)Section 36(1)(va)