How many judgments cite Mavilayi Service Co-operative Bank Ltd. v. CIT?

999 judgments on BharatTax cite Mavilayi Service Co-operative Bank Ltd. v. CIT (431 ITR 1), spanning 2017 to 2026.

Which sections of the Income Tax Act does Mavilayi Service Co-operative Bank Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 80P(2)(d), Section 80P(4), Section 80P(2)(a)(i), Section 80P, Section 143(3), Section 250.

Mavilayi Service Co-operative Bank Ltd. v. CIT

431 ITR 1Supreme Court of India2021#42 most cited

What is Mavilayi Service Co-operative Bank Ltd. v. CIT authority for?

Section 80P(4) serves as a proviso to Section 80P(1) and (2), excluding only cooperative banks that are cooperative societies and possess an RBI license for banking business. Its purpose is to exclude cooperative banks operating like commercial banks that lend money to the public.

999

judgments rely on this decision, according to BharatTax’s citation analysis of 367,322 Indian tax judgments — from 2017 to 2026.

Also referred to as

Mavilayi Service Co-operative Bank Ltd. v. CIT · Section 80P(4) · Section 80P(1) · Section 80P(2) · cooperative bank deduction · RBI license · banking business · cooperative society · deduction under Section 80P(2)(d) · exclusion from 80P · 431 ITR 1

Also reported as

123 Taxmann.com 161279 Taxmann 75

Sections most often in play

Section 80P(2)(d)Section 80P(4)Section 80P(2)(a)(i)Section 80P Section 143(3)Section 250 Section 2(19)Section 56

Issues it is cited on

section 22(1)(b)section 5(b)section 80p(1)section 80p(4)section 2(19)section 80p(2)(c)section 22(1)section 80p(2)(a)section 80p(2)(a)(i)section 70 section 80p(2)section 80p(2)(d)

Judgments citing Mavilayi Service Co-operative Bank Ltd. v. CIT

M/S. Byrambada Primary Agricultural Credit Co-Operative Society Limited, Kodagu vs. Income Tax Officer, Ward-1, Mysuru

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 1145/BANG/2024[2017-18]Status: DisposedITAT Bangalore24 Jul 2024AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2017-18

For Appellant: Shri Vishal S Rao, CAFor Respondent: Shri V. Parithivel, JCIT-DR

Section 51

…ase, we note that the addition made is disallowance of deduction claimed u/s. 80P of the act. The Ld.CIT(A) did not decide the issues on merits, based on the ratio of Hon’ble Supreme Court in case of Mavilayi Service Co- operative Bank Ltd. v. CIT reported in 431 ITR 1 as well as Kerala State Co-operative Agricultural and Rural Development Bank Ltd. vs. AO reported in (2023) 154 taxmann.com 305 as the case may be. We remit this issue back to the Ld.CIT(A) to consider the claim of assessee based upon the evidences furnished in accordance with law and having regards to the ratios laid down by Hon’ble Supreme Court…

M/S. the Bharathi Co-Operative Credit Society, Bengaluru vs. Income Tax Officer, Ward-7(2)(1), Bangalore

ITA 1171/BANG/2023[2017-18]Status: DisposedITAT Bangalore23 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Ms. Sunaiana Bhatia, A.RFor Respondent: Sri Subramanian S., D.R

Section 18Section 234Section 250Section 80PSection 80P(2)(a)

…ITA No.1171/Bang/2023 M/s. The Bharathi Co-operative Credit Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER ITA No.1171/Bang/2023 Assessment Year: 2017-18 M/s. The Bharathi Co-operative Credit Society ITO Vs. Ward-7(2)(1) 1718, 3rd Block, 9th Main Road Jayanagar Bengaluru 560 011 Bangalore PAN NO : AAALT0604R APPELLANT RESPONDENT Appellant by : Ms. Sunaiana Bhatia, A.R. Respondent by : Sri Subramanian S., D.R. Date of Hearing : 23.07.2024 Date of Pronouncement : 23.07.2024 ORDER PER CHANDRA P…

DCIT, Circle, 1(1) Hubballi, Navanagar Hubballi vs. Sirsi Taluka Agricultural Produce Co-Operative Marketing Society Ltd, Sirsi

The appeal of the revenue is allowed for statistical purposes

ITA 1131/BANG/2024[2017-18]Status: DisposedITAT Bangalore18 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadavassessment Year : 2017-18 Dcit, Vs. M/S. Sirsi Taluka Agricultural Produce Co-Op Circle – 1(1), Marketing Society Ltd., Hubballi. 1, Market Yard, Sirsi, Sirsi – 81 401, Karnataka. Pan :Aamas 4143 D Appellant Respondent Assessee By : Shri. S. Prakash Hedge, Ca Revenue By : Ms. Neha Sahay, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 15.07.2024 Date Of Pronouncement : 18.07.2024

For Appellant: Shri. S. Prakash Hedge, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bengaluru

Section 80P(2)(a)

…he AO has erred in concluding that the nominal members are general public at large. The learned Counsel for the assessee has relied upon the judgment of Hon’ble Supreme Court in the case of Mavilayi Service Co- operative Bank Ltd., & Ors. Vs. CIT, reported in 431 ITR 1 (SC). 4. The Ld CIT(A), allowed the appeal of the assessee. And hence the present appeal. 5. Aggrieved with the Order of the CIT(A), revenue has filed the present appeal before the Tribunal and raised the following grounds: a) The CIT(A)/NFAC has erred in not distinguishing the fact that the assessee Mavilayi Service Co-op Bank Ltd, with regard…

The United Co-Operative Credit Society Ltd, Mumbai vs. ITO Ward 17(3)(5), Mumbai

ITA 733/MUM/2024[2015-16]Status: DisposedITAT Mumbai16 Jul 2024AY 2015-16

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Samir VadsariaFor Respondent: Shri Himanshu Sharma

Section 143(3)Section 2(19)Section 80Section 80P(2)(d)Section 80P(4)

…essing Officer has invoked provisions of Section 80P(4) of the Act while disallowing deduction claimed by the Appellant under Section 80P(2)(d) of the Act. In the case of Mavilayi Service Co- operative Bank Ltd. vs. Commissioner of Income Tax, Calicut: [2021] 431 ITR 1 (SC)[12-01-2021], the Hon’ble Supreme Court has held that the provision of Section 80P(4) are attracted only in case of co-operative society holding a banking license issued by the Reserve Bank of India (RBI). It is not the case of the Revenue that the Assessee is either registered with RBI under Banking Regulation Act, 1949 and/or hold any license…

Urvashi Cooperative Housing Society Limited, Santacruz vs. Income Tax Officer, Piramal Chamber Building

ITA 1235/MUM/2024[2022-23]Status: DisposedITAT Mumbai16 Jul 2024AY 2022-23

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Surendra TiwariFor Respondent: Shri Himanshu Sharma

Section 143(1)Section 2(19)Section 80Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…4.1. The CIT(A) has made reference to the provisions of Section 80P(4) of the Act while confirming the disallowance made under Section 80P(2)(d) of the Act. In the case of Mavilayi Service Co-operative Bank Ltd. vs. Commissioner of Income Tax, Calicut: [2021] 431 ITR 1 (SC)[12-01-2021], the Hon’ble Supreme Court has held that the provision of Section 80P(4) are attracted only in case of co-operative society holding a banking license issued by the Reserve Bank of India (RBI). It is not the case of the Revenue that the Assessee is either registered with RBI under Banking Regulation Act, 1949 and/or hold baking lice…

M/S Health Amenities Multi Purpose District Co-Op Society Ltd, Calicut vs. ITO Ward 1(1), Kozhikode

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 108/COCH/2023[2017-18]Status: DisposedITAT Cochin12 Jul 2024AY 2017-18

Bench: Smt. Beena Pillai & Shri Waseem Ahmedassessment Years : 2017-18 M/S. Health Amenities Multipurpose District Co- Operative Society, The Income Tax 1 M P Complex, Officer, Kandamkulam Cross Road, Ward – 1(1), Chalapuram P O, Kozhikode. Calicut, Vs. Kerala – 673 002. Pan: Aaaah9178D Appellant Respondent : Ms. Megha Amm George, Assessee By Advocate Revenue By : Shri Ilayaraja K.S, Sr. Dr

For Respondent: Ms. Megha Amm George

Section 80P(2)

…he decision of Citizen Co-operative Society Ltd. vs. ACIT reported in (2017) 84 taxmann.com 114 to disallow the claim of assessee, without considering the decision of Hon'ble Supreme Court in case of Mavilayi Service Co- operative Bank Ltd. v. CIT reported in 431 ITR 1, that has approved the decision of Full Bench Kerala High Court. 4. On the contrary, the Ld.DR relied on the orders passed by authorities below. Page 3 of 4 5. We have perused the submissions advanced by both sides in the light of records placed before us. 6. Admittedly, the Ld.AO did not consider the issue of Hon'ble Supreme Court in case of Ma…

Siddapura Taluka Agricultural Produces Co-Op Marketing Society Limited, Siddapur vs. Income Tax Officer, Ward-1, Sirsi

In the result, appeal of the assessee is allowed

ITA 1002/BANG/2024[2018-19]Status: DisposedITAT Bangalore04 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: Sri M. Monish Sowkar, A.RFor Respondent: Sri Subramanian S., D.R

Section 143Section 143(1)Section 143(3)Section 2Section 250Section 270ASection 270A(2)(a)Section 274Section 80P(2)(a)

…(i) of the Act has been reduced due to misrepresentation of section 80P(2)(a)(i) of the Act by ld. AO though the said impugned issue was decided in favour of the assessee by Hon’ble Supreme Court in the case of Mavilayi Service Co-operative Bank Ltd. Vs. CIT (431 ITR 1) and the Tribunal has been following that judgement. Being so, changing in the computation of deduction u/s 80P(2)(a)(i) of the Act by ld. AO cannot be reason to levy penalty u/s 270A of the Act. 4.2 In our opinion there is force in the argument of assessee’s counsel based on the observations by Hon’ble Supreme Court in case of Mavilayi Service Co-…

Kanaka Credit Co Operative Society Limited, Chitradurga vs. Income Tax Officer, Ward-3, Davangere

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

ITA 925/BANG/2024[2014-15]Status: DisposedITAT Bangalore03 Jul 2024AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2014-15

For Appellant: Ms. ShreeRaksha, DFor Respondent: Shri Ganesh R. Ghale, Standing Counsel

Section 143(3)Section 56Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment year : 2014-15 Kanaka Credit Co-operative Vs. The Income Tax Officer, Society Ltd., Ward 3, No.1, H H Main Road, Hosadurga, Davangere. Chitradurga – 577 527. PAN : AAAAK 1889N APPELLANT RESPONDENT Appellant by : Ms. ShreeRaksha, D. Respondent by : Shri Ganesh R. Ghale, Standing Counsel Date of hearing : 19.06.2024 Date of Pronouncement : 03.07.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee against the order d…

Surabhi Souharda Credit Co-Operative Society Limited, Bengaluru vs. Income Tax Officer, Ward-7(2)(5), Bengaluru

ITA 1052/BANG/2024[2017-18]Status: DisposedITAT Bangalore03 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section 143(2)Section 143(3)Section 2(19)Section 251Section 251(2)Section 57Section 80BSection 80PSection 80P(2)(a)Section 80P(2)(d)

…ITA No.1052/Bang/2024 Surabhi Souharda Credit Co-operative Society Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.1052/Bang/2024 Assessment Year: 2017-18 Surabhi Souharda Credit Co-operative Society Ltd. #2, Surabhi Sahakari Sadana 13th Cross, Banashankari 2nd Stage Bangalore 560 070 Vs. ITO Ward-7(2)(5) Bangalore PAN NO : AAFAS0815D APPELLANT RESPONDENT Appellant by Sri K. Kiran Kumar, A.R. Respondent by Sri Subramanian S., D.R. Date of Hearing 03.07.2024 Date of Pronouncement 03.07.2024 ORDER…

The Mangode Service Co-Operative Bank Ltd., Palakkad vs. ITO, Palakkad

In the result, appeal of the assessee is partly allowed for statistical purposes and stay petition filed by the assessee is dismissed

ITA 700/COCH/2023[AY 2020-21]Status: DisposedITAT Cochin01 Jul 2024

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2020-21

For Appellant: Sri Suresh Kumar, A.RFor Respondent: Sri Ilaiyaraja K.S., Sr. D.R

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

…ITA No.700/Coch/2023 The Mangode Service Co-operative Bank Ltd., Palakkad IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: COCHIN BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year: 2020-21 The Mangode Service Co-operative Bank Ltd. Mangode Post Cherplachery (via) ITO Vs. Palakkad 679 503 Palakkad Kerala PAN NO : AABAT2649E APPELLANT RESPONDENT SP No.158/Coch/2023 (Arising out of ITA No.700/Bang/2023) Assessment Year: 2020-21 The Mangode Service Co-operative Bank Ltd. Mangode Post Cherplachery (via) ITO Vs. Palakkad 679 503 Palakkad Kerala PAN NO : AA…

Shiva Vividhoddesha Sahakara Sangha Niyamita, Malebennur vs. Income Tax Officer Ward 2(1), Shree Towers, Hadadi Main Road, Davanagere

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 950/BANG/2024[2016-17]Status: DisposedITAT Bangalore27 Jun 2024AY 2016-17

Bench: Smt. Beena Pillaiassessment Year : 2016-17

For Appellant: Shri Aangira S Joshi, CA

Section 80P(2)Section 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC-‘B’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2016-17 M/s. Shiva Vividhoddesha Sahakara Sangha Niyamita, Behind Shri The Income Tax Marulasiddeshwara Officer, Fertilizers, Ward – 2(1), Sri Basaveshwara Layout, Davanagere. Malebennur, Vs. Harihara. Karnataka – 577 530 PAN: AAGAS6880H APPELLANT RESPONDENT Assessee by : Shri Aangira S Joshi, CA : Shri Ganesh R Ghale, Advocate - Revenue by Standing Counsel for Revenue Date of Hearing : 27-06-2024 Date of Pronouncement : 27-06-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal a…

Samrudh Vividoddesha Souharda Sahakari Niyamita, Shivamogga vs. Income-Tax Officer, Ward-5, Shivamogga

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 1085/BANG/2024[2017-18]Status: DisposedITAT Bangalore27 Jun 2024AY 2017-18

Bench: Smt. Beena Pillaiassessment Year : 2017-18 M/S. Samrudh Vividoddesha Souharda Sahakari Niyamita, The Income Tax 1St Floor, Belaguru Officer, Complex, Ward – 5, Durgigudi Main Road, Shivamogga. Shivamogga. Vs. Karnataka – 577 201. Pan: Aaals0413K Appellant Respondent

For Appellant: Shri Varun Bhat, CA

Section 142(1)Section 143(2)Section 2(19)Section 5(3)Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC-‘C’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2017-18 M/s. Samrudh Vividoddesha Souharda Sahakari Niyamita, The Income Tax 1st Floor, Belaguru Officer, Complex, Ward – 5, Durgigudi Main Road, Shivamogga. Shivamogga. Vs. Karnataka – 577 201. PAN: AAALS0413K APPELLANT RESPONDENT Assessee by : Shri Varun Bhat, CA : Shri Ganesh R Ghale, Advocate, Revenue by Standing Counsel for Revenue Date of Hearing : 27-06-2024 Date of Pronouncement : 27-06-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of order dated 18.05.2023…

Sri Siddeshwar Souharda Pattin Sahakari Niyamitha Vijayapura, Vijayapura vs. Income Tax Officer, Ward 1& Tps, Bijapur

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 1084/BANG/2024[2017-18]Status: DisposedITAT Bangalore27 Jun 2024AY 2017-18

Bench: Smt. Beena Pillaiassessment Year : 2017-18 M/S. Sri Siddeshwar Souharda Pattin Sahakari Niyamitha, The Income Tax Siddeshwara Road, Officer, Bijapur, Ward 1 & Tps, Vijayapura, Bijapur. Vs. Karnataka – 586 101. Pan: Aaabs1457M Appellant Respondent

For Appellant: Shri Varun Bhat, CA

Section 142(1)Section 143(2)Section 2(19)Section 5(3)Section 80PSection 80P(2)(a)Section 8o

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC-‘B’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2017-18 M/s. Sri Siddeshwar Souharda Pattin Sahakari Niyamitha, The Income Tax Siddeshwara Road, Officer, Bijapur, Ward 1 & TPS, Vijayapura, Bijapur. Vs. Karnataka – 586 101. PAN: AAABS1457M APPELLANT RESPONDENT Assessee by : Shri Varun Bhat, CA : Shri Ganesh R Ghale, Advocate, Revenue by Standing Counsel for Revenue Date of Hearing : 27-06-2024 Date of Pronouncement : 27-06-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of order dated 22.04.2024 passed by Ld.CIT(A)…

Shree Kumbhajai Co-Op Society Ltd, Mumbai vs. ACIT, CPC, Bangaluru

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

ITA 183/MUM/2024[2020-21]Status: DisposedITAT Mumbai27 Jun 2024AY 2020-21

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhriassessment Year: 2020-21

For Appellant: Shri Ravi Dasija, A.RFor Respondent: Shri Nagnath Pasale, D.R

Section 143(1)Section 154Section 234ASection 250Section 80PSection 80P(2)(d)

…ection 80P(2Xd) of the Act on the basis that the Co- operative Bank is covered under the provisions of section 80P(4) of the Act. We find that the Hon'ble Supreme Court in Mavilayi Service Co-operative Bank Ltd. v. CIT [2021] 123 taxmann.com 161/279 Taxman 75/431 ITR 1 while analysing the provisions of section 80P(4) of the Act held that section 80P(4) is a proviso to the main provision contained in section 80P(1) and (2) and excludes only Co-operative Banks, which are Co-operative Societies and also possesses a licence from RBI to do banking business. The Hon'ble Supreme 6 M/s. Shree Kumbhajai Co-op. Society Lt…

Saurashtra Jain Mutually Aided Co-Operative Society, Hyderabad vs. Income Tax Officer, Ward- 5(1), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 609/HYD/2024[2017-2018]Status: DisposedITAT Hyderabad26 Jun 2024AY 2017-2018

Bench: Shri Manjunatha, G.आ.अपी.सं /Ita No.609/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2017-18) The Saurashtra Jain Vs. Income Tax Officer Mutually Aided Ward 5(2) Cooperative Credit Society Hyderabad Ltd, Hyderabad Pan:Aayfs9752K (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Adv. Syed Jameeluddin रधजस् व द्वधरध/Revenue By:: Smt. P. Sumitha, Dr सुिवधई की तधरीख/Date Of Hearing: 26/06/2024 घोर्णध की तधरीख/Pronouncement: 26/06/2024 आदेश/Order

For Appellant: Adv. Syed JameeluddinFor Respondent: : Smt. P. Sumitha, DR

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

…ive Society from its investments which is eligible for deduction u/s 80P(2)(a)(i) of the I.T. Act, 1961. The JCIT (A) Madurai after considering the decision of the Hon'ble Supreme Court in the case of Mavilayi Service Cooperative Bank & Others vs. CIT (2021) (431 ITR 1(S.C) had held that section 80P(2)(a)(i) of the I.T. Act, 1961 states that interest and dividend income earned by cooperative society from its investment from another cooperative society qualifies for deduction and thus, by following the decision of the ITAT Pune Benches, in the case of Rena Sahakari Kharkhana Ltd vs. CIT (2022) 138 Taxmann.com 532…

Deputy Commissioner of Income Tax, Circle 1(1) and Tps, Hubballi, C R Building, Navanagar vs. Sirsi Taluka Agricultural Produce Marketing Co-Operative Society, Sirsi

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

ITA 949/BANG/2024[2018-19]Status: DisposedITAT Bangalore26 Jun 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadavassessment Year: 2018-19

For Appellant: NONEFor Respondent: Ms. Neha Sahay, D.R

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

…ITA No.949/Bang/2024 Sirsi Taluka Agricultural Produce Marketing Co-operative Society, Sirsi IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Assessment Year: 2018-19 Sirsi Taluka Agricultural Produce Marketing Co-operative Society DCIT Market Yard Circle-1(1) & TPS Vs. Sirsi 581 401 Hubballi Karnataka PAN NO : AAMAS4143D APPELLANT RESPONDENT Assessee by : NONE Revenue by : Ms. Neha Sahay, D.R. Date of Hearing : 26.06.2024 Date of Pronouncement : 26.06.2024 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER…

Gloria Credit Co-Operative Society Limited, Puttur vs. Income Tax Officer, Ward-1, Puttur

In the result, the appeal filed by assessee stands partly allowed for statistical purposes

ITA 1017/BANG/2024[2019-20]Status: DisposedITAT Bangalore26 Jun 2024AY 2019-20

Bench: Smt. Beena Pillaiassessment Year : 2019-20

For Appellant: Smt. Sheethal Borkar, Advocate

Section 143(1)Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC-‘B’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2019-20 M/s. Gloria Credit Co- operative Society Ltd., 1st Floor, The Income Tax Vishwa Sankeerna, Officer, Court Road, Ward – 1, Puttur, Puttur. Dakshina Kannada Vs. Karnataka – 574 201. PAN: AAAJG0583G APPELLANT RESPONDENT Assessee by : Smt. Sheethal Borkar, Advocate : Shri Ganesh R Ghale, Standing Revenue by Counsel for Department Date of Hearing : 26-06-2024 Date of Pronouncement : 26-06-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of order dated 18.03.2024…

Raheja Chambers Premises Co Operative Society Limited, Mumbai vs. ITO Ward 26(1)(1), Mumbai

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

ITA 630/MUM/2024[2014-15]Status: DisposedITAT Mumbai25 Jun 2024AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri Girish Agrawalassessment Year: 2014-15

For Appellant: Shri Nitesh Joshi &For Respondent: Smt Mahita Nair, Sr. D.R

Section 143(3)Section 234ASection 250Section 80PSection 80P(2)(d)

Brighton Co Op Hsg Soc Ltd, Mumbai vs. ITO Ward 19(1)(1), Mumbai

In the result, all the appeals are allowed

ITA 35/MUM/2024[2021-22]Status: DisposedITAT Mumbai25 Jun 2024AY 2021-22

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhriassessment Year: 2018-19 Assessment Year: 2020-21 & Assessment Year: 2021-22

For Appellant: Ms. Kinjal Bhuta, A.RFor Respondent: Shri Nagnath Pasale, D.R

Section 143(1)Section 154Section 250Section 80P(2)(c)Section 80P(2)(d)

Brighton Co Op Hsg Soc Ltd, Mumbai vs. ITO Ward 19(1)(1), Mumbai

In the result, all the appeals are allowed

ITA 34/MUM/2024[2020-21]Status: DisposedITAT Mumbai25 Jun 2024AY 2020-21

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhriassessment Year: 2018-19 Assessment Year: 2020-21 & Assessment Year: 2021-22

For Appellant: Ms. Kinjal Bhuta, A.RFor Respondent: Shri Nagnath Pasale, D.R

Section 143(1)Section 154Section 250Section 80P(2)(c)Section 80P(2)(d)