Mantola Co-op Thrift & Credit Society Ltd. v. ITO

118 Taxmann.com 276High Court2020#12053 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 142(1)Section 80P Section 80P(2)(a)(i)Section 80P(2)(d)Section 143(2)Section 56 Section 80P(2)(c)Section 143(3)

Issues it is cited on

section 80p(1)section 80p(4)section 2(19)section 80p(2)(d)gross total income section 80p(2)section 80p(2)(a)section 80p(2)(a)(i)section 80p section 56 section 263 section 80

Judgments citing Mantola Co-op Thrift & Credit Society Ltd. v. ITO

Deepalaxmi Nagari Patsanstha Maryadit, Sangamnagar vs. ITO Ward 2, Aurangabad

ITA 2323/PUN/2024[2020-21]Status: DisposedITAT Pune19 Dec 2025AY 2020-21

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Panda

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri A D Kulkarni

Section 142(1)Section 143(2)Section 56Section 80PSection 80P(1)(a)Section 80P(2)Section 80P(2)(a)Section 80P(2)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE JUSTICE (RETD.) C V BHADANG, PRESIDENT AND SHRI R. K. PANDA, VICE PRESIDENT ITA Nos.2322 & 2323/PUN/2024 Assessment years : 2018-19 & 2020-21 Deeplaxmi Nagari Sahakari ITO, Ward 2, Ahmednagar Patsanstha Maryadit Vs. Market Yard, Sangamner – 422605 PAN: AAAAD2548M (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Department by : Shri A D Kulkarni Date of hearing : 24-11-2025 Date of pronouncement : 19-12-2025 O R D E R PER R.K. PANDA, VP: The above two appeals filed by the assessee are directed against the separate orders dated 07.09.2…

Deepalaxmi Nagari Patsanstha Maryadit, Sangamnagar vs. ITO Ward 2, Ahmednagar

ITA 2322/PUN/2024[2018-19]Status: DisposedITAT Pune19 Dec 2025AY 2018-19

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Panda

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri A D Kulkarni

Section 142(1)Section 143(2)Section 56Section 80PSection 80P(1)(a)Section 80P(2)Section 80P(2)(a)Section 80P(2)(c)

Lekhakosh Karmachari Sahakari Patpedhi Sanstha Maryadit, Pune vs. Pr. CIT, Pune-4, Pune

In the result, the appeal of the assessee is allowed

ITA 575/PUN/2024[2017-18]Status: DisposedITAT Pune22 Jul 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amol Khairnar

Section 263

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.575/PUN/2024 धििाारण वर्ा / Assessment Year : 2017-18 Lekhakosh Karmchari Sahakari Pr. CIT, Pune-4 Patpedhi Sanstha Maryadit, 201, Lekhakosh Bhavan, Collector Vs. Kacheri Compound, Dist.-Pune, PAN : AABAL2787R अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Kishor B. Phadke Department by : Shri Amol Khairnar Date of hearing : 14-05-2025 Date of 22-07-2025 Pronouncement : आदेश / ORDER PER ASTHA CHANDR…

Sangam Sahakari Patpedhi Maryaditnagari, Navi Mumbai, Thane vs. Mumbai-W-91, Vashi Navimumbai

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

ITA 3377/MUM/2023[2015-16]Status: DisposedITAT Mumbai31 Jan 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2015-16 & Assessment Year: 2020-21 Sangam Sahakari Patpedhi Mumbai-W-91, Maryaditnagari, Navi Mumbai, It-Office, Vashi Railway Station Office No. 227, Central Facility Vs. Building Navi Mumbai-400703. Building, 3Rd Floor, Sector-19, Turbhe, Navi Mumbai-400705. Pan No. Aacas 6296 B Appellant Respondent

For Appellant: Mr. Vijay Kumar ShindeFor Respondent: Ms. Kakoli Ghosh, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2015-16 & Assessment Year: 2020-21 Sangam Sahakari Patpedhi Mumbai-W-91, Maryaditnagari, Navi Mumbai, IT-Office, Vashi Railway Station Office No. 227, Central Facility Vs. Building Navi Mumbai-400703. Building, 3rd floor, Sector-19, Turbhe, Navi Mumbai-400705. PAN NO. AACAS 6296 B Appellant Respondent Assessee by : Mr. Vijay Kumar Shinde Revenue by : Ms. Kakoli Ghosh, Sr. DR : Date of Hearing 31/01/2024 Date of pronouncement : 31/01/2024 ORDE…

Sangam Nagari Sahakri Patpedhi Maryadit, Navimumbai vs. Mum-W-91-Range-222, Navimumbai

ITA 3376/MUM/2023[2020-21]Status: DisposedITAT Mumbai31 Jan 2024AY 2020-21

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Respondent: Mr. Vijay Kumar Shinde

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH "SMC" MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA No. 3377/MUM/2023 Assessment Year: 2015-16 & ITA No. 3376/MUM/2023 Assessment Year: 2020-21 Sangam Sahakari Patpedhi Maryaditnagari, Navi Mumbai, Office No. 227, Central Facility Building, 3rd floor, Sector-19, Turbhe, Navi Mumbai-400705. PAN NO. AACAS 6296 В Appellant Assessee by Vs. Mumbai-W-91, IT-Office, Vashi Railway Station Building Navi Mumbai-400703. Respondent : Mr. Vijay Kumar Shinde Revenue by : Ms. Kakoli Ghosh, Sr. DR Date of Hearing : 31/01/2…

Vapi Merchant Saving & Credit Co. Op. Society Ltd., Vapi vs. National Faceless Appeal Centre, Delhi

In the result, appeal of the assessee is allowed

ITA 251/SRT/2022[2018-19]Status: HeardITAT Surat30 Jan 2023AY 2018-19

Bench: Shri Pawan Singh(Virtual Hearing) Vapi Marchant Saving & Credit I.T.O., Cooperative Society Limited, E-Assessment Centre, Vs. Office No. 130, First Floor, Varun Delhi. Complex, Opp. Reliance Super Market Gide, Vapi (Gujarat). Pan No. Aaaav 3925 E Appellant/ Assessee Respondent/ Revenue

Section 254(1)Section 80PSection 80P(2)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Virtual hearing) Vapi Marchant Saving And Credit I.T.O., Cooperative Society Limited, e-assessment Centre, Vs. Office No. 130, First Floor, Varun Delhi. Complex, Opp. Reliance Super Market Gide, Vapi (Gujarat). PAN No. AAAAV 3925 E Appellant/ assessee Respondent/ revenue Appellant represented by Shri Mahesh Chhajed, AR Respondent represented by Shri Vinod Kumar, Sr. DR Date of hearing 30/01/2023 Date of pronouncement 30/01/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1.…

Model Mig Co.Operative Housing Society Ltd, Mumbai vs. Income Tax Officer- Ward -23(2) (3), Mumbai

In the result, both the appeals filed by the assessee are allowed

ITA 1719/MUM/2022[2017-18]Status: DisposedITAT Mumbai24 Aug 2022AY 2017-18

Section 80PSection 80P(2)(d)

…THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 1718/Mum/2022 (A.Y. 2014-15) I.T.A. No. 1719/Mum/2022 (A.Y. 2017-18) Vs. ACIT-23(2) Model MIG-Cooperative Housing Society Limited 1st Floor BMS office, Basement 1 Matru Mandir Rustomjee Oriana, Tardeo Road Bandra East Mumbai-400 007. Mumbai-400 051. PAN : AAABM0582B (Appellant) (Respondent) Assessee by Shri Anil Sathe Department by Shri R.P. Veena Date of Hearing 23.08.2022 Date of Pronouncement 24.08.2022 O R D E R Per B.R. Baskaran (AM) :- Both the appeals filed by the assessee are dir…

Model Mig Co.Operative Housing Society Ltd, Mumbai vs. ACIT -23(2), Mumbai

In the result, both the appeals filed by the assessee are allowed

ITA 1718/MUM/2022[2014-15]Status: DisposedITAT Mumbai24 Aug 2022AY 2014-15

Section 80PSection 80P(2)(d)