Pathare Prabhu Cooperative Housing Society Ltd. v. ITO

NITYANAND NAGAR VIBHAG -IV COOPERATIVE HOUSING SOCIETY LIMITED ,MUMBAI vs. ITO WARD 24(3)(1), MUMBAI

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

Bench: Shri Narender Kumar Choudhryshri Girish Agrawal

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA. No.494/MUM/2026 Assessment Year: 2021-22 NITYANAND NAGAR Income Tax Officer Ward VIBHAG –IV, 24(3)(1), Room No.616, 6th COOPERATIVE HOUSING Floor, Piramal Chambers, SOCIETY LIMITED, Swami Lalbaug, Parel, Mumbai – Vs. Nityanand Road, Opp. 400012. Andheri Railway Station, Andheri East, Mumbai – 400069. (Appellant) : (Respondent) PAN No. AAAAN 1931 C Present for: Shri R. M Hagir, Ld. CA. Assessee by : Revenue by : Shri Pravin Salunkhe (Sr. DR.) Date o…

LA ROYAL CO-OPERATIVE HSG SOC LTD,KANDIVALI vs. ASSESSING OFFICER, KAUTILIYA BHAVAN

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

Bench: Shri Narender Kumar Choudhryshri Girish Agrawal

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA. No.443/MUM/2026 Assessment Year: 2021-22 LA Royal Co-Operative Assessing Officer, Kautiliya HSG SOC LTD, Top Floor Bhavan Bandra, Mumbai – Valnai Village, Shankar Vs. 400051. Lane Kandivali West, Mumbai - 400067. (Appellant) : (Respondent) PAN No. AAAAL 2796 H Present for: Assessee by : Shri Ganshyamlal Kachhara, Ld. CA. Revenue by : Shri Pravin Salunkhe (Sr. DR.) Date of Hearing : 04.03.2026 Date of Pronouncement : 11.03.2026 O R D E R Per : Nare…

STERLING COURT F WING CO OP HOUSING SOCIETY LIMITED ,MUMBAI vs. INCOME TAX OFFICER WARD 31(2)(1), MUMBAI

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 7121/Mum/2025 (Assessment Year: 2012-13) I.T.A. No. 7120/Mum/2025 (Assessment Year: 2013-14) I.T.A. No. 7122/Mum/2025 (Assessment Year: 2014-15) Sterling Court F Wing Co-op. ITO, Ward-31(2)(1), Housing Society Ltd., Kautilya Bhavan, Survey No.17, Hissa No.2, Mumbi-400051. CTS No. 55/1-11 Village Vs. Kondivita, Orkay Mill Lane, Andheri (East), Mumbai - 400093 PAN: AAEAS0565P Assessee -अपीलाथ" / Appellant Revenue - ""थ" / Respondent : Assessee by : Shri Vi…

ROHIT CHAMBERS PREMISES COOP SOCIETY LIMITED,MUMBAI vs. ASSESSING OFFICER, MUMBAI

In the result, appeal filed by the Assessee stands allowed

Bench: Shri Narender Kumar Choudhryassessment Year: 2018-19 M/S. Rohit Chambers Premises Assessing Officer, Coop Society Limited, Ward 26(1)(1), Janmabhoomi Marg, Kautilya Bhavan, G Block Vs. Horniman Circle, Fort, Mumbai Bkc, Bandra Kurla – 400001. Complex, Bandra (E), Pan – Aaaar44550K. Mumbai 400051. (Appellant) (Respondent) Present For: Assessee By : Shri Satish Mody, Ld. Ca Revenue By : Shri Praveen K. Srivastava, Ld. Sr. D.R. Date Of Hearing : 20.11.2025 Date Of Pronouncement : 28.11.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 16.03.2021, Impugned Herein, Passed By The National Faceless Appeal Centre (Nfac)/Ld. Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2018-19. 2. In This Case, The Assessee By Filing Its Return Of Income On Dated 19.09.2018 Had Declared Gross Total Income Of Rs.26,69,680/- Under The Head Income From The Other Sources & Claimed The Same As Exempt Under Section 80P(2)(D) Of The Act.

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2018-19 M/s. Rohit Chambers Premises Assessing Officer, Coop Society Limited, Ward 26(1)(1), Janmabhoomi Marg, Kautilya Bhavan, G Block Vs. Horniman Circle, Fort, Mumbai BKC, Bandra Kurla – 400001. Complex, Bandra (E), PAN – AAAAR44550K. Mumbai 400051. (Appellant) (Respondent) Present for: Assessee by : Shri Satish Mody, Ld. CA Revenue by : Shri Praveen K. Srivastava, Ld. Sr. D.R. Date of Hearing : 20.11.2025 Date of Pronouncement : 28.11.2025 O R D E R Per : Narender Kumar Choudh…

SHREE RAJ CRYSTAL CO OP HOUSING SOCIETY LTD ,MUMBAI vs. ITO WAQRD 42(1)(5), MUMBAI

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

Bench: Shri Narender Kumar Choudhry, Jm Shree Raj Crystal Co-Op. Asst. Director Of Income Housing Society Ltd. Tax, Cpc, Bengaluru Royal Complex, Chandawarkar Vs. Road & Eksar Road Junction, Borivali West, Mumbai 400091. Pan/Gir No. Aaas7159K (Appellant) : (Respondent) Assessee By : Shri Bhavesh Gala/Devang Divech Respondent By : Shri Praveen K. Srivastav, Sr. Dr Date Of Hearing : 19.11.2025 Date Of Pronouncement : 27.11.2025 O R D E R Per Narender Kumar Choudhry, J M:

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JM Shree Raj Crystal Co-op. Asst. Director of Income Housing Society Ltd. Tax, CPC, Bengaluru Royal Complex, Chandawarkar Vs. Road & Eksar Road Junction, Borivali West, Mumbai 400091. PAN/GIR No. AAAS7159K (Appellant) : (Respondent) Assessee by : Shri Bhavesh Gala/Devang Divech Respondent by : Shri Praveen K. Srivastav, SR. DR Date of Hearing : 19.11.2025 Date of Pronouncement : 27.11.2025 O R D E R Per Narender Kumar Choudhry, J M: This appeal has been preferred by the Assessee against the order dated 14.08.2025, impug…

SUKHSAGAR CO OPERATIVE CREDIT SOCIETY LTD ,MUMBAI vs. INCOME TAX OFFICER WARD 32(1)(1), MUMBAI

Bench: Shri Narender Kumar Choudhry

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA No.4336/M/2025 Assessment Year: 2018-19 & ITA No.4335/M/2025 Assessment Year: 2020-21 M/s. Sukhsagar Co-operative Credit Society Ltd., Room No.2, Sai Nivash Malpa Dongari No.1, Chakala MIDC, Andheri (E), Mumbai - 400 093 PAN: AADAS7504H (Appellant) Income Tax Officer 32(1)(1), Vs. 217, 2nd Floor, Kautilya Bhavan, C-41 to C-43, G Block, BKC, Bandra (E), Mumbai - 400051 (Respondent) Present for: Assessee by : Shri Kumar Kale, Ld. A.R. Revenue by : Shri Vikas Chandra, Ld. Sr. D.R. Date of Heari…

MUMBAI MINT EMPLOYEES COOPERATIVE CREDIT SOCIETY LTD ,MUMBAI vs. INCOME TAX OFFICER 17 2 4 MUMBAI , MUMBAI

In the result, the assessee’s appeal is allowed

Bench: Shri Narender Kumar Choudhryassessment Year: 2017-18 M/S. Mumbai Mint Income Tax Officer- Employees’ Co-Operative 17(2)(4), Credit Society Ltd., Room No.112, 1St Floor, Vs. I.G. Mint, S.B. Road, Fort, Kautilya Bhavan, Mumbai – 400 001 C-41 To C-43, G Block, Pan: Aaaat8304P Bandra (East), Mumbai - 400061 (Appellant) (Respondent) Present For: Assessee By : Shri Mandar Vaidya, Ld. A.R. Revenue By : Shri Praveen K. Srivastav, Ld. Sr. D.R. Date Of Hearing : 17.11.2025 Date Of Pronouncement : 17.11.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 05.08.2025, Impugned Herein, Passed By The Ld. Commissioner Of Income Tax, (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2017- 18. 2. In This Case, The Assessee Has Claimed Deduction U/S 80P Of The Act To Tune Of Rs.17,05,275/- Being Income Earned From Co- Operative Banks, By Filing Return Of Income On 01.11.2017 Declaring Income As Rs. “Nil”. The Ao Vide Assessment Order Dated 15.12.2019, Disallowed The Said Deduction Claimed By Holding That Benefit On The Amount Of Rs.17,05,275/- U/S 80P(2)(A)(I) Or 80P2(D)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2017-18 M/s. Mumbai Mint Income Tax Officer- Employees’ Co-Operative 17(2)(4), Credit Society Ltd., Room No.112, 1st Floor, Vs. I.G. Mint, S.B. Road, Fort, Kautilya Bhavan, Mumbai – 400 001 C-41 to C-43, G Block, PAN: AAAAT8304P Bandra (East), Mumbai - 400061 (Appellant) (Respondent) Present for: Assessee by : Shri Mandar Vaidya, Ld. A.R. Revenue by : Shri Praveen K. Srivastav, Ld. Sr. D.R. Date of Hearing : 17.11.2025 Date of Pronouncement : 17.11.2025 O R D E R Per : Narender K…

MORESHWAR KRUPA CO OP HOUSING SOCIETY LIMITED ,MUMBAI vs. INCOME TAX OFFICER WARD 42(1)(3), MUMBAI

Bench: Shri Narender Kumar Choudhry

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA No.5026/M/2025 Assessment Year: 2018-19 M/s. Moreshwar Krupa Company-op. Housing Society Limited, D N Mahtre Road, Eksar, Mumbai - 400 103 PAN: AACAM0769P (Appellant) Vs. Income Tax Officer, Ward 42(1)(3), Kautilya Bhavan, Bandra Kurla Complex, Bandra (East), Mumbai - 400051 (Respondent) Present for: Assessee by Revenue by Date of Hearing Date of Pronouncement : None : Shri Vikas Chandra, Ld. Sr. D.R. : 10.11.2025 : 10.11.2025 ORDER Per : Narender Kumar Choudhry, Judicial Member: This appeal…

THE FARMER BANK STAFF CO-OPERATIVE SOCIETY LTD,FORT, MUMBAI vs. INCOME TAX OFFICER, PIRAMAL CHAMBERS

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 5686/Mum/2025 Assessment Year: 2018-19 M/s. The Farmer Bank Staff Co-operative Society Ltd., 9, Sir Vitthaldas Thakkarey Smruti Bhavan, Maharashtra State Co-operative Bank Ltd., Maharashtra Chamber of Commerce Lane, Fort, Mumbai - 400001 PAN: AAATT3162A (Appellant) Vs. Income Tax Officer, Circle 19(3), Piramal Chambers, Mumbai - 400012 (Respondent) Present for: Assessee by : Shri Sushant Alme, Ld. A.R. Revenue by : Ms. Kavitha Kaushik, Ld. Sr. D.…

DINDOSHI ONKAR CO-OPERATIVE HOUSING SOCIETY LIMITED,MUMBAI vs. INCOME TAX OFFICER, WARD 41(3)(1), MUMBAI

In the result, both the appeals are under consideration are allowed on the same terms noted above

Bench: Shri Narender Kumar Choudhryassessment Year: 2014-15 & Assessment Year: 2015-16 Dinodoshi Onkar Co- Centralised Processing Operative Housing Society Centre/Income Tax Limited Officer, Ward 41(3)(1), Building No. 17, Dindoshi Onkar Mumbai Vs. Co-Operative Housing Society Kautilya Bhavan, Bandra Limited, Gen. A.K. Vaidya Marg, Kurla Complex (East), Shivdham, Malad (East), Mumbai – 400051. Mumbai- 400097 Pan: Aaaad2593A (Appellant) (Respondent) Present For: Assessee By : Shri Rajesh Athavale Revenue By : Shri Praveen K. Srivastav, Ld. Sr.D.R. Date Of Hearing : 09.10.2025 Date Of Pronouncement : 30.10.2025 O R D E R Per : Narender Kumar Choudhry: These Appeals Have Been Preferred By The Assessee Against The Order Dated 24.06.2025, Impugned Herein, Passed By The National Faceless Appeal Center (Nfac)/ Ld. Additional Joint Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Ys. 2014-15 & 2015-16. 2. Both The Appeals Are Having Involved Identical Facts & Issue, Therefore, For The Sake Of Brevity, The Same Were Heard Together Dindoshi Onkar Co-Operative Housing Society Limited & Are Being Disposed Of By This Composite Order, By Taking Into Consideration The Ita No. 5179/M/2025 (A.Y. 2014-15) As The Lead Case & Result Of The Same Should Be Applicable Mutatis Mutandis To Both The Appeals Under Consideration.

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2014-15 & Assessment Year: 2015-16 Dinodoshi Onkar Co- Centralised Processing operative Housing Society Centre/Income Tax Limited Officer, Ward 41(3)(1), Building No. 17, Dindoshi Onkar Mumbai Vs. Co-operative Housing Society Kautilya Bhavan, Bandra Limited, Gen. A.K. Vaidya Marg, Kurla Complex (East), Shivdham, Malad (East), Mumbai – 400051. Mumbai- 400097 PAN: AAAAD2593A (Appellant) (Respondent) Present for: Assessee by : Shri Rajesh Athavale Revenue by : Shri Praveen K. Srivas…

DINDOSHI CO-OPERATIVE HOUSING SOCIETY LIMITED,MUMBAI vs. INCOME TAX OFFICER, WARD 41(3)(1), MUMBAI

Bench: Shri Narender Kumar Choudhry

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA No.5179/M/2025 Assessment Year: 2014-15 & ITA No.5178/M/2025 Assessment Year: 2015-16 Dinodoshi Onkar Co-operative Housing Society Limited Building No. 17, Dindoshi Onkar Co-operative Housing Society Limited, Gen. A.K. Vaidya Marg, Shivdham, Malad (East), Mumbai- 400097 PAN: AAAAD2593A (Appellant) Centralised Processing Centre/Income Tax Officer, Ward 41(3)(1), Mumbai Vs. Kautilya Bhavan, Bandra Kurla Complex (East), Mumbai - 400051. (Respondent) Present for: Assessee by : Shri Rajesh Athava…

BSEL TECH PARK PREMISIES CO OPERATIVE SOCIETY LTD ,MUMBAI vs. COMMISSIONER OF INCOME TAX (APPEAL), MUMBAI

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

Bench: Shri Om Prakash Kant & Shri Narender Kumar Choudhryassessment Year: 2018-19 M/S. Bsel Tech Park Commissioner Of Income Premisies Co-Operative Tax, Society Ltd., 4Th Floor, Tower 6, Bsel Tech Park, Vs. Vashi Station Complex, Opp Infotech Park, Vashi Vashi Maharashtra – 400 075 Navi Mumbai – 400 703 Pan: Aacab1755G (Appellant) (Respondent) Present For: Assessee By : Ms. Naina Chaurasia, Ld. C.A. Revenue By : Shri Leyaqaat Ali Aafaqui, Ld. Sr. Dr Date Of Hearing : 01.09.2025 Date Of Pronouncement : 30.09.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 26.05.2025, Impugned Herein, Passed By The National Faceless Appeal Center (Nfac)/ Ld. Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2018-19. 2. In The Instant Case, The Assessing Officer (Ao) Disallowed The Deduction Claimed U/S 80P(2)(D) Of The Act On Account Of Interest Income Earned From Co-Operative Banks To The Tune Of Rs.28,30,300/- As Detailed Below:

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2018-19 M/s. BSEL Tech Park Commissioner of Income Premisies Co-operative Tax, Society Ltd., 4th Floor, Tower 6, BSEL Tech Park, Vs. Vashi Station Complex, Opp Infotech Park, Vashi Vashi Maharashtra – 400 075 Navi Mumbai – 400 703 PAN: AACAB1755G (Appellant) (Respondent) Present for: Assessee by : Ms. Naina Chaurasia, Ld. C.A. Revenue by : Shri Leyaqaat Ali Aafaqui, Ld. Sr. DR Date of Hearing : 01.09.2025 Date of Pronouncement : 30.09.202…

DADAR AVANTI CO-OPERATIVE HOUSING SOCIETY LIMITED,DADAR MUMBAI vs. INCOME TAX ITO WARD 22(1)(6), MUMBAI

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

Bench: Shri Sandeep Gosain

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER I.T.A. No. 3429/Mum/2025 A.Y: 2013-14 Dadar Avanti Co- Vs ITO, Ward 22(1)(6) Operative Housing Society Piramal Chamber, Ltd., Mumbai Kasturchand Mills Compound, Senapati Bapat Marg, Dadar (W), Mumbai PAN – AAAAD1675M (Appellant) (Respondent) Assessee by Shri Rashmikant Kundaliya, CA Revenue by Shri Harshad M. Karnik, Sr. DR Date of Hearing 26.08.2025 Date of Pronouncement 2209.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeals have been filed by the assessee challenging the impugned order dt. 2…

JAGRUTI CO OP HSG SOC LTD ,MUMBAI vs. ITO WARD (197)(6), MUMBAI

In the result, the appeal by the Assessee stands allowed

Bench: Shri Narender Kumar Choudhryassessment Year: 2014-15 M/S. Jagruti Co Op Hsg Soc Ito Ward –(197)(6) Ltd. Cpc Bangaluru, L.J. Road Mahim, Vs. 560500. Mumbai-400016. Pan: Aaaat9842L (Appellant) (Respondent) Present For: Assessee By : Shri Pratik Jain, Ld. A.R. Revenue By : Shri Kavan Limbasiya, Ld. D.R. Date Of Hearing : 12.06.2025 Date Of Pronouncement : 12.06.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 19.11.2024, Impugned Herein, Passed By The Addl/Jcit (A) (In Short Ld. Addl/Joint Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2014-15. 2. In This Case, The Intimation/Order U/S. 143(1) Of The Act Was Issued On Dated 20.05.2015 By The Ito Ward-(197) (6) Mumbai, Whereby The Deduction Claimed By The Assessee U/S. 80(2)(D) Of The Act Amounting To Rs. 7,36,459/- Earned On Its Investment & Saving Bank Account Maintained With Saraswat Co-Operative Bank & The Nkgsb Co-Operative Bank Was Disallowed. The Assessee Against The Said Intimation Dated 20.05.2015 Filed A Rectification Application U/S. 154 Of The Act, However, No Order For Rectification Has Ever Been Passed By The Cpc. The Assessee On Realizing Its 2 M/S. Jagruti Co Op Hsg Soc Ltd. Mistake Challenged The Said Intimation U/S. 143(1) Dated 25.05.2025 By Filing First Appeal On Dated 12.06.2024 But With The Delay Of More Than 9 Years. The Ld. Addl/Joint Commissioner By Considering The Peculiar Facts & Circumstances Of The Case, Ultimately Declined To Entertain The Request For Condonation Of Delay & Dismissed The Appeal Of The Assessee In Limine Without Making Any Discussion On Merit Or On Any Other Aspect.

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2014-15 M/s. Jagruti Co op Hsg Soc ITO Ward –(197)(6) Ltd. CPC Bangaluru, L.J. Road Mahim, Vs. 560500. Mumbai-400016. PAN: AAAAT9842L (Appellant) (Respondent) Present for: Assessee by : Shri Pratik Jain, Ld. A.R. Revenue by : Shri Kavan Limbasiya, Ld. D.R. Date of Hearing : 12.06.2025 Date of Pronouncement : 12.06.2025 O R D E R Per : Narender Kumar Choudhry, Judicial Member: This appeal has been preferred by the Assessee against the order dated 19.11.2024, impugned herein, passe…

RAJMALA PREMISES CO-OPERATIVE SOCIETY LTD,MUMBAI vs. ITO WARD 19(3)(1), MUMBAI

In the result appeal filed by the assessee stands allowed

Bench: Shri Narender Kumar Choudhryassessment Year: 2018-19

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2018-19 Rajmala Premises ITO, Ward 19(3)(1), Cooperative Society Ltd. Mumbai Ground floor,87B, Rajmala Room No. 610, Piramal Vs. premises Cooperative Society Chambers, Lalbaug, Ltd, Nepean Sea Road, Malabar Mumbai- 400012 Hill,Mumbai-400006. PAN: AABAR3838F (Appellant) (Respondent) Present for: Assessee by : Shri Aditya Ramchandran, Ld. AR Revenue by : Shri Kavan Limbasiya,Ld. Sr.D.R. Date of Hearing : 10.06.2025 Date of Pronouncement : 10.06.2025 O R D E R Per : Narender K…