Which sections of the Income Tax Act does Pathare Prabhu Cooperative Housing Society Ltd. v. ITO come up under?

It is most often cited in judgments turning on Section 80P(2)(d), Section 80P(4), Section 2(19), Section 250, Section 143(1), Section 80P.

Pathare Prabhu Cooperative Housing Society Ltd. v. ITO

Q: How many judgments cite Pathare Prabhu Cooperative Housing Society Ltd. v. ITO?

71 judgments on BharatTax cite Pathare Prabhu Cooperative Housing Society Ltd. v. ITO (153 Taxmann.com 714), spanning 2023 to 2026.

153 Taxmann.com 714Income Tax Appellate Tribunal2023#1579 most cited

What is Pathare Prabhu Cooperative Housing Society Ltd. v. ITO authority for?

Co-operative housing societies are entitled to a deduction under Section 80P(2)(d) of the Income Tax Act for interest income earned from investments made in co-operative banks.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2023 to 2026.

Also referred to as

Pathare Prabhu Cooperative Housing Society Ltd. v. ITO · 80P(2)(d) · deduction · interest income · co-operative banks · co-operative housing society · assessment year 2018-19 · disallowance

Sections most often in play

Section 80P(2)(d)Section 80P(4)Section 2(19)Section 250 Section 143(1)Section 80P Section 80P(1)Section 154

Issues it is cited on

section 70 section 80p(1)section 2(19)section 80p(2)(b)section 80p(4)section 80p(2)(c)section 80p(2)(d)section 80p(2)gross total income section 80p section 80p(2)(a)section 80p(2)(a)(i)

Judgments citing Pathare Prabhu Cooperative Housing Society Ltd. v. ITO

Laxmi Industrial Premises Co-Op Society Ltd, Mumbai vs. ITO Ward 22(2)(1), Mumbai

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

ITA 2692/MUM/2025[2020-21]Status: DisposedITAT Mumbai05 Jun 2025AY 2020-21

Bench: Shri Narender Kumar Choudhryassessment Year: 2020-21

For Appellant: Shri Ajay Wadake, Ld. A.RFor Respondent: Shri P D Chougule, Ld. Sr. D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2020-21 M/s. Laxmi Industrial ITO Ward 22(2)(1), Premises Co-op Society Ltd., Piramal Chambers, S N Path Opp, G K Marg, Vs. Lalbaug, Lower Parel, Mumbai- 400012 Mumbai- 400013 PAN: AABFL3975G (Appellant) (Respondent) Present for: Assessee by : Shri Ajay Wadake, Ld. A.R. Revenue by : Shri P D Chougule, Ld. Sr. D.R. Date of Hearing : 05.06.2025 Date of Pronouncement : 05.06.2025 O R D E R Per : Narender Kumar Choudhry, Judicial Member: This appeal has been preferred by the…

Su Prabhat Co Operative Housing Society Ltd, Mumbai vs. Income Tax Officer, Mumbai

The appeal of the Assessee stands allowed

ITA 1930/MUM/2025[2020-2021]Status: DisposedITAT Mumbai26 May 2025AY 2020-2021

Bench: Shri Narender Kumar Choudhryassessment Year: 2020-21 Suprabhat Co-Operative Income Tax Officer, Ward Housing Society 19(3)(1), Mumbai 76, Suprabhat Co-Operative Pratishtha Bhavan, 3Rd & 4Th Vs. Housing Society Ltd, Bhulabhai Floor, 101, M.K. Road, Desai Road, Walkeshwar 400026 Mumbai 400020 Pan: Aaaas5937P (Appellant) (Respondent) Present For: Assessee By : Shri. Rajendra Bhende, Ca Revenue By : Smt. Smitha V. Nair (Cit Dr) Date Of Hearing : 15.05.2025 Date Of Pronouncement : 26.05.2025 O R D E R Per: Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 26.12.2024, Impugned Herein, Passed By The Commissioner Of Income Tax, Appeal Addl./Jcit (A)-1 Bengaluru/ U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2020-21. 2. Considering The Reason For Delay Of 21 Days In Filing Of The Instant Appeal As Stated By The Assessee Which Is Duly Supported By Duly Sworn Affidavit, Prima Facie Appears To Be Bonafide, Genuine & Un-Intentional, Thus, The Delay Of 21 Days Is Condoned.

For Appellant: Shri. Rajendra Bhende, CAFor Respondent: Smt. Smitha V. Nair (CIT DR)

Section 10B(8)Section 139(1)Section 139(5)Section 143(1)Section 250Section 80PSection 80P(1)Section 80P(2)(d)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2020-21 Suprabhat Co-operative Income Tax Officer, Ward Housing Society 19(3)(1), Mumbai 76, Suprabhat Co-operative Pratishtha Bhavan, 3rd & 4th Vs. Housing Society Ltd, Bhulabhai Floor, 101, M.K. Road, Desai Road, Walkeshwar 400026 Mumbai 400020 PAN: AAAAS5937P (Appellant) (Respondent) Present for: Assessee by : Shri. Rajendra Bhende, CA Revenue by : Smt. Smitha V. Nair (CIT DR) Date of Hearing : 15.05.2025 Date of Pronouncement : 26.05.2025 O R D E R Per: Narender Kumar Cho…

Saidas Co-Op Housing Society Limited, Mumbai vs. Income Tax Officer, Kautilya Bhavan

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

ITA 1824/MUM/2025[2021-22]Status: DisposedITAT Mumbai26 May 2025AY 2021-22

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarassessment Year: 2021-22

For Appellant: Shri Vishal Gala, Ld. A.RFor Respondent: Shri Kiran Unaverkar, Ld. Sr.D.R

Section 144Section 2(19)Section 250Section 70Section 80PSection 80P(1)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “K(SMC)”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Assessment Year: 2021-22 M/s. Saidas Co-op Housing Income Tax Officer, Society Limited, BKC, Bandra East, Plot No.02, Versova, Vs. Mumbai - 400050 Azad Nagar, Maharashtra – 400 053 PAN: AADAS7498E (Appellant) (Respondent) Present for: Assessee by : Shri Vishal Gala, Ld. A.R. Revenue by : Shri Kiran Unaverkar, Ld. Sr.D.R. Date of Hearing : 24.04.2025 Date of Pronouncement : 26.05.2025 O R D E R Per : Narender Kumar Choudhry, Judicial Member:…

Stella Maris Co Operative Housing Society, Mumbai vs. Income Tax Officer Ward 22 3 6, Piramal Chamders Mumbai

In the result, ITA No.1962/MUM/2025 stands allowed, whereas

ITA 1963/MUM/2025[2016-17]Status: DisposedITAT Mumbai15 May 2025AY 2016-17

Bench: Shri Narender Kumar Choudhryassessment Year: 2012-13 & Assessment Year: 2016-17

For Appellant: Shri. Ajay Wadke, CAFor Respondent: Smt. Smitha V. Nair (CIT DR)

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

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2012-13 & Assessment Year: 2016-17 Stella Maris Co-operative Income Tax Officer, Housing Society Ltd. Ward 11(3)(6), Mumbai Sitaladevi Temple Road, Mahim Vs. Piramal Chambers, Lalbaug, west, Mumbai 400016 Mumbai 400012 PAN: AADAS1717Q (Appellant) (Respondent) Present for: Assessee by : Shri. Ajay Wadke, CA Revenue by : Smt. Smitha V. Nair (CIT DR) Date of Hearing : 15.05.2025 Date of Pronouncement : 15.05.2025 O R D E R Per: Narender Kumar Choudhry, Judicial Member: T…

Stella Maris Co Operative Housing Society Ltd, Mumbai vs. Income Tax Officer 22 3 6, Piramal Chambers

In the result, ITA No.1962/MUM/2025 stands allowed, whereas

ITA 1962/MUM/2025[2012-13]Status: DisposedITAT Mumbai15 May 2025AY 2012-13

Bench: Shri Narender Kumar Choudhryassessment Year: 2012-13 & Assessment Year: 2016-17

For Appellant: Shri. Ajay Wadke, CAFor Respondent: Smt. Smitha V. Nair (CIT DR)

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

Valentina Co Operative Housing Society Limited, Mumbai vs. Income Tax Offcer Ward 19(3)(1), Mumbai

ITA 984/MUM/2025[2021-22]Status: DisposedITAT Mumbai03 Apr 2025AY 2021-22

Bench: Shri Narender Kumar Choudhry

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA No.984/M/2025 Assessment Year: 2021-22 M/s. Valentina Co-operative Housing Society Limited, 5 Valentina Navroji Gamadia Road, Pedder Road, Cumballa Hill, Maharashtra - 400026 PAN: AABAV0579R (Appellant) Present for: Assessee by Revenue by Date of Hearing Date of Pronouncement Income Tax Officer, Ward 19(3)(1), Piramal Chambers, Vs. Mumbai Maharashtra - 400012 (Respondent) : Shri Meet Dangarwala, Ld. A.R. a/w Ms. Saurin Dangarwala, Ld. A.R. : Shri Srinivas P., Ld. Sr.D.R. : 03.04.2025 : 03.04.…

Dreams Chs Association Ltd, Mumbai vs. Income Tax Officer-Ward 29(1)(3), Mumbai

In the result appeal filed by the Assessee stands allowed

ITA 6662/MUM/2024[2015-16]Status: DisposedITAT Mumbai02 Apr 2025AY 2015-16

Bench: Shri Narender Kumar Choudhryassessment Year: 2015-16

For Appellant: Ms. Payal DedhiaFor Respondent: Shri Srinivas P., Ld. Sr. D.R

Section 2(19)Section 250Section 70Section 80CSection 80PSection 80P(1)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2015-16 Dreams CHS Association Ltd. Income Tax Officer, Ground Floor Dreams CHS Ltd, Kautilya Bhavan, Bandra Vs. LBS Marg, Bhandup (W). Kurla Complex, Bandra(E), Mumbai- 400078. Mumbai, PAN: AABAD1337P Maharashtra-400051. (Appellant) (Respondent) Present for: Assessee by : Ms. Payal Dedhia Revenue by : Shri Srinivas P., Ld. Sr. D.R. Date of Hearing : 02 .04 .2025 Date of Pronouncement : 02 .04 .2025 O R D E R Per : Narender Kumar Choudhry, Judicial Member: This appeal has…

Income Tax Officer - 20(2)(1), Mumbai, Piramal Chamber vs. Mazagon Dock Ship Builders Employees Co Operative Credit Society Ltd, Ground Floor, Mazagon Dock Limited

In the result, the appeal filed by the Revenue Department

ITA 611/MUM/2025[2018-19]Status: DisposedITAT Mumbai25 Mar 2025AY 2018-19

Bench: Shri Br Baskaran & Shri Narender Kumar Choudhryassessment Year: 2018-19

For Appellant: Shri Sachin Lopes, Ld. A.RFor Respondent: Shri R. R. Makwana, Ld. Sr. D.R

Section 143(3)Section 2(19)Section 250Section 70Section 80PSection 80P(1)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI BR BASKARAN, ACCOUNTANT MEMBER AND SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2018-19 Income Tax Officer - M/s. Mazagon Dock Ship 20(2)(1) Builders Employees Co Parel, operative Credit Society Mumbai-400012. Vs. Ltd., Dockyard Road, Mazagon 400010. PAN: AAAAM5070F (Appellant) (Respondent) Present for: Assessee by : Shri Sachin Lopes, Ld. A.R. Revenue by : Shri R. R. Makwana, Ld. Sr. D.R. Date of Hearing : 19 . 03 .2025 Date of Pronouncement : 25 . 03 .2025 O R D E R Per : Narender Kumar Choudhry, Judicial Member:…

Dream House Co Operative Housing Society Limited, Mumbai vs. ITO Ward 29(1)(3), Mumbai

ITA 201/MUM/2025[2016-17]Status: DisposedITAT Mumbai24 Feb 2025AY 2016-17

Bench: Smt. Kavitha Rajagopal (Jm) & Shri Omkareshwar Chidara (Am) Dream House Cooperative Ito Ward 29(1)(3) Housing Society Limited C-10/104, Bkc Plot No. 91, Sector 9 Vs. Bandra East Ulwe, Navi Mumbai Mumbai-400 051. 400 706. Pan : Aabad2668M Appellant Respondent

For Appellant: Shri Kiran UnavekarFor Respondent: Ms. Prajakta Arote

Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “K(SMC)” Bench, Mumbai. Before Smt. Kavitha Rajagopal (JM) & Shri Omkareshwar Chidara (AM) Dream House Cooperative ITO Ward 29(1)(3) Housing Society Limited C-10/104, BKC Plot No. 91, Sector 9 Vs. Bandra East Ulwe, Navi Mumbai Mumbai-400 051. 400 706. PAN : AABAD2668M Appellant Respondent : Ms. Prajakta Arote Assessee by : Shri Kiran Unavekar Revenue by : 19/02/2025 Date of Hearing Date of pronouncement : 24/02/2025 O R D E R Per Omkareshwar Chidara (AM) :- The sole ground taken by the appellant Cooperative Housing Society relates to denial of deduction u/s. 80P(2…

Shree Kedarnath Co-Op Housing Society Ltd, Mumbai vs. ITO-42(1)(5), Mumbai

ITA 6435/MUM/2024[2017-18]Status: DisposedITAT Mumbai28 Jan 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Ms. Padmavathy S

Section 143(3)Section 250Section 80PSection 80P(1)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No.6435/M/2024 Assessment Year: 2017-18 M/s. Shree Kedarnath Co-op Housing Society Limited, CTS No.1751, Shree Kedarnath CHS Ltd., Shivdham Complex, Overipada, Dahisar – East, Mumbai Maharashtra – 400 068 PAN: AAIAS5166Q (Appellant) Vs. ITO – 42(1)(5), Kautilya Bhavan, Bandra Kurla Complex, Bandra (E), Maharashtra – 400 026 (Respondent) Present for: Assessee by Revenue by Date of Hearing Date of Pronouncement : Mr. Hitesh Jain, Ld. AR {Proxy of Sh. Vishnu…

Sai Ankur Co-Operative Housing Society Ltd, Mumbai vs. Income Tax Office- Ward 41(3)(4), Mumbai

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

ITA 5989/MUM/2024[2021-22]Status: DisposedITAT Mumbai22 Jan 2025AY 2021-22

Bench: Shri Narender Kumar Choudhryassessment Year: 2021-22

For Appellant: Shri Abhishek Choksy, Ld. A.RFor Respondent: Shri Gotimukul Santosh Kumar, Sr. D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2021-22 M/s. Sai Ankur Co- Income Tax Office- operative Housing Society Ward 41(3)(4), Ltd., C-41-43, G Block BKC, Ankur Sai Baba Park, Vs. Gilban Area, Mith Chowki, Orlem, Bandra Kurla Complex, Malad West, MUmbai Bandra East, Mumbai, Maharashtra – 400 064 Maharashtra – 400 051 PAN: AAAAS0487J (Appellant) (Respondent) Present for: Assessee by : Shri Abhishek Choksy, Ld. A.R. Revenue by : Shri Gotimukul Santosh Kumar, Sr. D.R Date of Hearing : 09.01.2025 Date of Pronouncement…

The Great Eastern Royale Cooperative Housing Society Limited, Mumbai vs. The Income Tax Officer - Ward 19(3)(1), Mumbai

ITA 4977/MUM/2024[2019-2020]Status: DisposedITAT Mumbai22 Jan 2025AY 2019-2020

Bench: Shri Narender Kumar Choudhry

Section 119Section 139Section 139(1)Section 234ASection 250Section 80ASection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA No.4977/M/2024 Assessment Year: 2019-20 M/s. The Great Eastern Royale Cooperative Housing Society Limited, 333, Great Eastern Royal Co-op Soc., Belasis Road, Tulsiwadi, Mumbai Maharashtra – 400 034 PAN: AADAT5732C (Appellant) The Income Tax Officer, Ward 19(3)(1), Piramal Chambers, Lalbaugh, Vs. Parel, Maharashtra – 400 012 (Respondent) Present for: Assessee by Revenue by Date of Hearing Date of Pronouncement : Shri Abhishek Modi, Ld. A.R. : Shri V.K. Chaturvedi, Sr. D.R : 12.12.2024 : 22.01.…

Dreamland Co Operative Housing Society Limited, Vashi vs. CIT (A), National Faceless Appeal Centre

In the result, the appeal of the Assessee is allowed

ITA 6111/MUM/2024[2019-20]Status: DisposedITAT Mumbai16 Jan 2025AY 2019-20

Bench: Shri Narender Kumar Choudhryassessment Year: 2019-20

For Appellant: Shri Shashikant Joshi, Ld. A.RFor Respondent: Shri Kiran Unavekar, Ld. Sr. D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2019-20 M/s. Dreamland Cooperative CIT(A), Housing Society Limited, Delhi Plot No.30, Sector 16, Vashi, Vs. Navi Mumbai Maharashtra –400 703 PAN: AACAD2376D (Appellant) (Respondent) Present for: Assessee by : Shri Shashikant Joshi, Ld. A.R. Revenue by : Shri Kiran Unavekar, Ld. Sr. D.R. Date of Hearing : 16.01.2025 Date of Pronouncement : 16.01.2025 O R D E R Per : Narender Kumar Choudhry, Judicial Member: This appeal has been preferred by the Assessee against the order d…

Nand Bhuvan Ind Primises Co-Op Soc Ltd, Mumbai vs. ITO Ward-24(3)(1), Mumbai

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

ITA 6010/MUM/2024[2017-18]Status: DisposedITAT Mumbai14 Jan 2025AY 2017-18

Bench: Shri Narender Kumar Choudhryassessment Year: 2017-18

For Appellant: Ms. Kinjal Bhuta, Ld. A.RFor Respondent: Shri Kiran Unavekar, Ld. Sr. D.R

Section 143(3)Section 2(19)Section 250Section 70Section 80PSection 80P(1)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2017-18 M/s. Nand Bhuvan IND Income Tax Officer, Premises Co Op Soc Ltd., Ward 24(3)(1), Society Office Nand Bhuvan Indl Piramal Chambers, Premises, Lalbaug, Vs. Mahakali Caves Road, Mumbai Andheri (East), Maharashtra – 400 012 Mumbai Maharashtra – 400 093 PAN: AABAN3727B (Appellant) (Respondent) Present for: Assessee by : Ms. Kinjal Bhuta, Ld. A.R. Revenue by : Shri Kiran Unavekar, Ld. Sr. D.R. Date of Hearing : 14.01.2025 Date of Pronouncement : 14.01.2025 O R D E R Per…

Laxmikant Co-Operative Housing Society Ltd, Mumbai vs. DCIT, Circle 22(1), Mumbai

In the result, in view of judgment in ITA No

ITA 5828/MUM/2024[2020-21]Status: DisposedITAT Mumbai07 Jan 2025AY 2020-21

Bench: Shri Narender Kumar Choudhryassessment Year: 2021-22

For Appellant: Shri Vidyadhar N. Khandekar, Ld. C.AFor Respondent: Shri Gotimukul Santosh Kumar, Sr. D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2021-22 & Assessment Year: 2020-21 M/s. Laxmikant Co-operative DCIT, Circle 22(1), Housing Society Ltd., Piramal Chamber, B Wing, S. Keer Marg, Mahim, Vs. Mumbai, Mumbai, Maharashtra – 400013 Maharashtra – 400 016 PAN: AAAAL2192B (Appellant) (Respondent) Present for: Assessee by : Shri Vidyadhar N. Khandekar, Ld. C.A. Revenue by : Shri Gotimukul Santosh Kumar, Sr. D.R Date of Hearing : 07.01.2025 Date of Pronouncement : 07.01.2025 O R D E R Per : Narender Kumar Choudhry, J…

Laxmikant Co Operative Housing Society Ltd, Mumbai vs. DCIT, Circle 22(1), Mumbai

In the result, in view of judgment in ITA No

ITA 5827/MUM/2024[2021-22]Status: DisposedITAT Mumbai07 Jan 2025AY 2021-22

Bench: Shri Narender Kumar Choudhryassessment Year: 2021-22

For Appellant: Shri Vidyadhar N. Khandekar, Ld. C.AFor Respondent: Shri Gotimukul Santosh Kumar, Sr. D.R

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

Prabhu Chhaya Chs Ltd., Mumbai vs. CPC and ITO Ward 24(3)(1) Mumbai, Mumbai

ITA 5106/MUM/2024[2018-19]Status: DisposedITAT Mumbai21 Nov 2024AY 2018-19

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Raj Kumar Chauhan, Hon'Bleι.Τ.Α. No. 5106/Mum/2024

For Appellant: Shri Rajesh Athavale, A/RFor Respondent: Ms. Kakoli Ghosh, Sr. D/R

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

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, HON'BLE JUDICIAL MEMBER Ι.Τ.Α. No. 5106/Mum/2024 Assessment Year: 2018-19 & Ι.Τ.Α. No. 5103/Mum/2024 Assessment Year: 2021-22 Prabhu Chhaya CHS Ltd. Plot No. 9, Bhardawadi Road Andheri (West) Mumbai - 400058 [PAN: AAAJP0442R] अपीलार्थी/ (Appellant) Vs Centralised Processing Centre/Income Tax Officer, Ward-24(3)(1), Mumbai Assessee by: Shri Rajesh Athavale, A/R Revenue by : Ms. Kakoli Ghosh, Sr. D/R प्रत्यर्थी/ (Respondent) सुनवाई क…

Prabhu Chhaya Chs Ltd., Mumbai vs. CPC and Income Tax Officer, Ward 24(3)(1), Mumbai

ITA 5103/MUM/2024[2021-22]Status: DisposedITAT Mumbai21 Nov 2024AY 2021-22

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Raj Kumar Chauhan, Hon'Bleι.Τ.Α. No. 5106/Mum/2024

For Respondent: Ms. Kakoli Ghosh, Sr. D/R

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

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, HON'BLE JUDICIAL MEMBER Ι.Τ.Α. No. 5106/Mum/2024 Assessment Year: 2018-19 & Ι.Τ.Α. No. 5103/Mum/2024 Assessment Year: 2021-22 Prabhu Chhaya CHS Ltd. Plot No. 9, Bhardawadi Road Andheri (West) Mumbai - 400058 [PAN: AAAJP0442R] अपीलार्थी/ (Appellant) Assessee by: Vs Centralised Processing Centre/Income Tax Officer, Ward-24(3)(1), Mumbai Shri Rajesh Athavale, A/R Revenue by : Ms. Kakoli Ghosh, Sr. D/R सुनवाई की तारीख/Date of Hearing घ…

Charkop Lands End Cooperative Housing Society Ltd, Kandivali West Mumbai vs. ITO, Kautilya Bhavan, Bkc, Mumbai

In the result, the assessee’s appeal is allowed

ITA 2843/MUM/2024[2020-2021]Status: DisposedITAT Mumbai15 Oct 2024AY 2020-2021

Bench: SHRI OM PRAKASH KANT (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Section 143(1)Section 2(19)Section 250Section 5Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H(SMC)’ BENCH MUMBAI BEFORE: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER Charkop Lands End Vs. ITO, Co-operative Kautilya Bhavan, BKC, Housing Society Ltd. Mumbai. Plot No. 23, Lands End Chs, Netaji Subhashchandra Bose Marg, Sector 2A, Charkop, Kandivali West, 400067. PAN/GIR No. AAAAC4607J (Appellant) .. (Respondent) Assessee by Shri. Siddharth Sunil Bhandari, ACA Revenue by Shri. Asif Karmali, Sr. DR Date of Hearing 30/07/2024 Date of Pronouncement 15/10/2024 आदेश / O R D E R PER SUNIL KUMAR SINGH (J.M): 1. This appeal has been p…

ITO-41(2)(2) Mumbai, Mumbai vs. Jai Bholenath Co Op Credit Society Ltd, Mumbai

In the result, the appeal of the assessee is allowed

ITA 3844/MUM/2024[2020-21]Status: DisposedITAT Mumbai06 Sept 2024AY 2020-21

Bench: Ms Kavitha Rajagopal, Jm & Ms Padmavathy S, Am

For Appellant: Shri Mehul Shah, AR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE MS KAVITHA RAJAGOPAL, JM & MS PADMAVATHY S, AM I.T.A. No.3844/Mum/2024 (Assessment Year: 2020-21) Income Tax Officer-41(2)(2), Jai Bholenath Co-op. Credit Room No. 834, 8th Floor, Society Ltd. Kautilya Bhavan, BKC, Shop No. 18/19 C Wing, Sagar Park, Mumbai-400051. Vs. Gaonderi Road, Amrut Nagar, Ghatkopar West, S.O. Mumbai, Mumbai-400086 PAN : AAAAJ1416A Appellant) : Respondent) : Shri G.J. Ninawe, Sr. DR Revenue / Appellant by : Shri Mehul Shah, AR Assessee/Respondent by Date of Hearing : 04.09.2024 Date of Pronouncement : 06.09.2024 O R D E R Per P…