PCIT v. Ashwinkumar Arban Co-Operative Society Ltd.

168 Taxmann.com 314High Court2024#1862 most cited

What is PCIT v. Ashwinkumar Arban Co-Operative Society Ltd. authority for?

Interest earned by a cooperative society from investments made with a cooperative bank is eligible for deduction under section 80P(2)(d).

61

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2024 to 2026.

Also referred to as

PCIT v. Ashwinkumar Urban Co-operative Society Ltd · section 80P(2)(d) · deduction · cooperative bank · interest income

Sections most often in play

Section 80P(2)(d)Section 80P(4)Section 263Section 80PSection 250Section 143(3)Section 194A(3)(v)Section 142(1)

Issues it is cited on

section 80(p)(4)section 194a(3)(v)section 2(u)section 5(b)section 22(1)(b)section 80(p)(2)section 80p(2)(c)(ii)prejudicial to interest of revenuesection 22(1)section 80p(2)(c)section 80p(4)section 80p(1)

Judgments citing PCIT v. Ashwinkumar Arban Co-Operative Society Ltd.

Deputy Commissioner of Income-Tax, Circle-2(1 )(1), Surat vs. Bardoli Vibhag Gram Vikas Co Op Credit Society Ltd, Surat

In the result, the appeal of the revenue is dismissed

ITA 316/SRT/2025[2020-21]Status: DisposedITAT Surat22 Aug 2025AY 2020-21

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.314 to 317/SRT/2025 AYs: (2017-18, 2018-19, 2020-21 & 2022-23) (Hybrid Hearing) DCIT, Vs. Bardoli Vibhag Gram Vikas Co-op. Circle – 2(1)(1), Society Ltd., Surat Sardar Baugsaat Gala Bardoli, H.O. Surat, Gujarat - 394601 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAATB8135B (Appellant) (Respondent) Appellant by Shri Ravi Kant Gupta, CIT-DR with Shri Ajay Uke, Sr. DR Respondent by Shri Akshay M. Modi, CA Date of Hearing 19/08/2025 Date of Pronouncement 22/08/2…

DCIT, Circle-2(1)(1), Surat vs. Bardoli Vibhag Gram Vikas Co Op Credit Society Ltd, Surat

In the result, the appeal of the revenue is dismissed

ITA 315/SRT/2025[2018-19]Status: DisposedITAT Surat22 Aug 2025AY 2018-19

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.314 to 317/SRT/2025 AYs: (2017-18, 2018-19, 2020-21 & 2022-23) (Hybrid Hearing) DCIT, Vs. Bardoli Vibhag Gram Vikas Co-op. Circle – 2(1)(1), Society Ltd., Surat Sardar Baugsaat Gala Bardoli, H.O. Surat, Gujarat - 394601 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAATB8135B (Appellant) (Respondent) Appellant by Shri Ravi Kant Gupta, CIT-DR with Shri Ajay Uke, Sr. DR Respondent by Shri Akshay M. Modi, CA Date of Hearing 19/08/2025 Date of Pronouncement 22/08/2…

DCIT, Circle-2(1)(1), Surat vs. Bardoli Vibhag Gram Vikas Co Op Credit Society Ltd, Surat

In the result, the appeal of the revenue is dismissed

ITA 314/SRT/2025[2017-18]Status: DisposedITAT Surat22 Aug 2025AY 2017-18

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.314 to 317/SRT/2025 AYs: (2017-18, 2018-19, 2020-21 & 2022-23) (Hybrid Hearing) DCIT, Vs. Bardoli Vibhag Gram Vikas Co-op. Circle – 2(1)(1), Society Ltd., Surat Sardar Baugsaat Gala Bardoli, H.O. Surat, Gujarat - 394601 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAATB8135B (Appellant) (Respondent) Appellant by Shri Ravi Kant Gupta, CIT-DR with Shri Ajay Uke, Sr. DR Respondent by Shri Akshay M. Modi, CA Date of Hearing 19/08/2025 Date of Pronouncement 22/08/2…

The Pursottam Farmers Co.Op. Cotton Ginning & Pressing Society Ltd., Surat vs. The Assistant Commissioner of Income Tax, Ciracle-2(2), Surat

In the result, the appeal of the assessee is allowed, whereas the appeal of the revenue is dismissed

ITA 523/SRT/2024[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.499/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Dcit, Vs. The Pursottam Farmers Co-Op. Circle – 2(1)(1), Cotton Grnning & Pressing Soc. Surat Ltd., Jahangirpura Gin., Jahangirpura, Rander – 395009, "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3000A (Appellant) (Respondent) आयकर अपील सं./Ita Nos.523/Srt/2024 Assessment Year: (2017-18) The Pursottam Farmers Co-Op. Vs. Dcit, Cotton Grnning & Pressing Soc. Ltd., Circle – 2(1)(1), Jahangirpura Gin., Jahangirpura, Surat Rander – 395009, "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3000A (Appellant) (Respondent) Appellant By Shri Ajay Uke, Sr. Dr Respondent By Shri Akshay M. Modi, Ca Date Of Hearing 23/07/2025 Date Of Pronouncement 19/08/2025

Section 143(3)Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.499/SRT/2024 Assessment Year: (2017-18) (Hybrid Hearing) DCIT, Vs. The Pursottam Farmers Co-op. Circle – 2(1)(1), Cotton Grnning and Pressing Soc. Surat Ltd., Jahangirpura Gin., Jahangirpura, Rander – 395009, "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAAT3000A (Appellant) (Respondent) आयकर अपील सं./ITA Nos.523/SRT/2024 Assessment Year: (2017-18) The Pursottam Farmers Co-op. Vs. DCIT, Cotton Grnning and Pressing Soc. Ltd., Circle – 2(1)(1), Jahang…

Dy. Commissoner of Income-Tax, Circle-2(1)(1), Surat vs. The Pursottam Farmers Co Op Cotton Grnning and Pressing Society Ltd, Surat

In the result, the appeal of the assessee is allowed, whereas the appeal of the revenue is dismissed

ITA 499/SRT/2024[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.499/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Dcit, Vs. The Pursottam Farmers Co-Op. Circle – 2(1)(1), Cotton Grnning & Pressing Soc. Surat Ltd., Jahangirpura Gin., Jahangirpura, Rander – 395009, "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3000A (Appellant) (Respondent) आयकर अपील सं./Ita Nos.523/Srt/2024 Assessment Year: (2017-18) The Pursottam Farmers Co-Op. Vs. Dcit, Cotton Grnning & Pressing Soc. Ltd., Circle – 2(1)(1), Jahangirpura Gin., Jahangirpura, Surat Rander – 395009, "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3000A (Appellant) (Respondent) Appellant By Shri Ajay Uke, Sr. Dr Respondent By Shri Akshay M. Modi, Ca Date Of Hearing 23/07/2025 Date Of Pronouncement 19/08/2025

Section 143(3)Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.499/SRT/2024 Assessment Year: (2017-18) (Hybrid Hearing) DCIT, Vs. The Pursottam Farmers Co-op. Circle – 2(1)(1), Cotton Grnning and Pressing Soc. Surat Ltd., Jahangirpura Gin., Jahangirpura, Rander – 395009, "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAAT3000A (Appellant) (Respondent) आयकर अपील सं./ITA Nos.523/SRT/2024 Assessment Year: (2017-18) The Pursottam Farmers Co-op. Vs. DCIT, Cotton Grnning and Pressing Soc. Ltd., Circle – 2(1)(1), Jahang…

The Lunawada Urban Co Op Credit Society Limited, Mahisagar vs. The ITO, Ward-1, Lunawada

In the result, the appeal of the assessee is allowed

ITA 809/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad14 Aug 2025AY 2016-17

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2016-17

For Appellant: Ms. Urvashi Sodhan, A.RFor Respondent: Shri Kamal Deep Singh, Sr. D.R
Section 143(3)Section 271Section 80PSection 80P(2)(a)Section 80P(2)(d)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member Assessment Year 2016-17 Lunawada Urban Co-op The ITO, Credit Society Ltd., Ward-1 Fuwara Chowk, Vs Lunawada Lunawada, Mahisagar (Respondent) PAN: AAFAT9358Q (Appellant) Assessee by: Ms. Urvashi Sodhan, A.R. Revenue by: Shri Kamal Deep Singh, Sr. D.R. Date of hearing : 08-07-2025 Date of pronouncement : 14-08-2025 आदेश/ORDER Per Suchitra Kamble, Judicial Member: This is an appeal filed against the order dated 31-03- 2025 passed by National Faceless Appeal Centre (NFAC…

The Shukan Lotus Cooperative Housing Service Society Ltd., Ahmedabad vs. The ITO, Ward-1(1)(1), Ahmedabad

In the result, the appeal of the assessee is partly allowed

ITA 589/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad06 Aug 2025AY 2021-22

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Parin S Shah, ARFor Respondent: Shri B. P. Makwana, Sr. DR
Section 143(1)Section 234BSection 250Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.589/Ahd/2025 (Assessment Year: 2021-22) The Shukan Lotus Cooperative Vs. Income Tax Officer, Housing Service Society Ltd., Ward-1(1)(1), Nr. Tulsi Bungalow, Ahmedabad New S G Road, Chandlodiya, Ahmedabad-382481 [PAN No.AADAT3995R] (Appellant) .. (Respondent) Appellant by : Shri Parin S Shah, AR Respondent by: Shri B. P. Makwana, Sr. DR 16.07.2025 Date of Hearing Date of Pronouncement 06.08.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has…

Tmt Employees Co Operative Credit Society Limited, Mumbai vs. Principal Commissioner of Income Tax -1, Thane

In the result, the appeal filed by the assessee bearing ITA

ITA 3591/MUM/2025[2020-21]Status: DisposedITAT Mumbai06 Aug 2025AY 2020-21

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankartmt Employees Co-Operative Vs Pcit, Thane-1 B Wing, Ashar It Park, 6Th Floor, Credit Society Ltd, Shop No.10, Prashaskiya Road No.16Z, Wagle Industrial Bhavan, Then M P (Tmt) Estate, Thane (West)-400 604 Employees Ccs, Wagle Estate, Wagle Aagar, Mumbai-400 604 Pan: Aaeat4545J Applicant Respondent

For Appellant: Shri Venugopal Nair, CAFor Respondent: Shri Ritesh Mishra, CIT DR
Section 143(1)Section 143(3)Section 144BSection 263Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER TMT Employees Co-operative vs PCIT, Thane-1 B Wing, Ashar IT Park, 6th Floor, Credit Society Ltd, Shop No.10, Prashaskiya Road No.16Z, Wagle Industrial Bhavan, Then M P (Tmt) Estate, Thane (West)-400 604 Employees CCS, Wagle Estate, Wagle Aagar, Mumbai-400 604 PAN: AAEAT4545J APPLICANT RESPONDENT Assessee by : Shri Venugopal Nair, CA Respondent by : Shri Ritesh Mishra, CIT DR Date of hearing : 04/08/2025 Date of pronouncement : 06/08/2025 O R D E R Per Anikes…

Bibhisanpur Samabay Krishi Unnayan Samity Ltd., Kolkata vs. I.T.O., Ward - 27(4), Haldia/ Wbg-W-176(3), Haldia

ITA 1021/KOL/2024[2020-2021]Status: DisposedITAT Kolkata04 Aug 2025AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 56Section 80PSection 80P(2)(a)

…आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA श्री संजय शमाा, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1021/KOL/2024 Assessment Year: 2020-21 Bibhisanpur Samabay Krishi ITO, Ward-27(4), Haldia/ Unnayan Samity Ltd. Vs. WBG-W-(176)(3) (Appellant) (Respondent) PAN: AACAB4420G Appearances: Assessee represented by : S. Rai Choudhury, Adv. and Saikat Ghosal, Adv. Department represented by : Abhijit Adhikary, Addl. CIT. Date of concluding t…

The Unjha Taluka Co. Op. Sales Purchase Union Ltd., Unjha vs. The Dy.CIT, Circle Gandhinagar, Gandhinagar

In the result, the appeal of the assessee is allowed

ITA 560/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad18 Jul 2025AY 2013-14

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Maulik Kansara, ARFor Respondent: Shri B. P. Makwana, Sr. DR
Section 148Section 80P(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.560/Ahd/2025 (Assessment Year: 2013-14) The Unjha Taluka Co. Op. Sales Vs. Deputy Commissioner of Purchase Union Ltd., Income Tax, C/o. Divyang Shah & Co. Circle, Chartered Accountants, Gandhinagar 201, 2nd Floor, Devashish Complex, Nr. Regenta, Central Antarim Hotel, Off. C.G. Road, Ahmedabad-380009 [PAN No.AAAAT4740P] (Appellant) .. (Respondent) Appellant by : Shri Maulik Kansara, AR Respondent by: Shri B. P. Makwana, Sr. DR Date of Hearing 17.07.2025 Date of P…

Income Tax Officer 41(2)(5), Mumbai vs. Shivkrupa Sahakari Patpedhi Limited, Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 4395/MUM/2023[2020-21]Status: DisposedITAT Mumbai18 Jul 2025AY 2020-21

Bench: Shri Narendra Kumar Billaiya, Account Member & Shri Anikesh Banerjeeincome-Tax Officer-41(2)(5), Vs Shivkrupa Sahakari Patpedhi Mumbai, Limited, Room No. 629, Kautilya Kai Namdevrao Patane Smruti Bhavan, Bandra Kurla Bhavan, Gomsawadi, Station Road, Complex, Bandra East, Vikhroli East, Mumbai-400 083 Mumbai-400 051 Pan: Aaaas3870K Applicant Respondent

For Appellant: Shri Kishore Phadke (virtually appear)For Respondent: Shri Arun Kanti Datta – CIT DR
Section 143(3)Section 144BSection 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Income-tax Officer-41(2)(5), vs Shivkrupa Sahakari Patpedhi Mumbai, Limited, Room No. 629, Kautilya Kai Namdevrao Patane Smruti Bhavan, Bandra Kurla Bhavan, Gomsawadi, Station Road, Complex, Bandra East, Vikhroli East, Mumbai-400 083 Mumbai-400 051 PAN: AAAAS3870K APPLICANT RESPONDENT Assessee by : Shri Kishore Phadke (virtually appear) Respondent by : Shri Arun Kanti Datta – CIT DR Date of hearing : 16/07/2025 Date of pronouncement : 18/07/2025 O R D E R…

The Orchid Heights Co.Op Housing Service Society Limited, Ahmedabad vs. ITO, Ward-3(3)(5), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 26/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad09 Jul 2025AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice- & Ms Suchitra Kamblethe Orchid Heights Co-Op Income Tax Officer, Vs. Housing Service Society Ward-3(3)(5), Limited, Ahmedabad. Applewood Township, Nr. Shantipura Circle, Ahmedabad-382210.. [Pan :Aagat8437 K] (Appellant) .. (Respondent) Appellant By : Shri M J Ranpura, Ar Respondent By: Shri Suresh Chand Meena, Sr. Dr Date Of Hearing 03.07.2025 Date Of Pronouncement 09.07.2025 O R D E R Per Dr. B.R.R. Kumar, Vice-:- Delay Condoned This Appeal Is Filed By The Assessee Against The Appellate Order Dated 29.04.2024 Passed By The Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, Relating To The Assessment Year 2021-22. 2. The Assessee Has Raised The Following Grounds Of Appeals:

For Appellant: Shri M J Ranpura, ARFor Respondent: Shri Suresh Chand Meena, Sr. DR
Section 194ASection 194A(3)(v)Section 263Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT And Ms SUCHITRA KAMBLE, JUDICIAL MEMBER The Orchid Heights Co-op Income Tax Officer, Vs. Housing Service Society Ward-3(3)(5), Limited, Ahmedabad. Applewood Township, Nr. Shantipura Circle, Ahmedabad-382210.. [PAN :AAGAT8437 K] (Appellant) .. (Respondent) Appellant by : Shri M J Ranpura, AR Respondent by: Shri Suresh Chand Meena, Sr. DR Date of Hearing 03.07.2025 Date of Pronouncement 09.07.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- Delay Condoned This appeal is filed by the Assessee against the appe…

Mhatre Palace Chsl, Borivali West vs. Income Tax Officer 42 1 3 Mumbai, Mumbai

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

ITA 887/MUM/2025[2021-22]Status: DisposedITAT Mumbai03 Jun 2025AY 2021-22

Bench: SHRI. NARENDRA KUMAR BILLAIYA (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)

For Appellant: Shri. Mandar Vaidya A/w. KalpeshFor Respondent: Shri. Asif Karmali, (SR. DR.)
Section 143(1)Section 22Section 250Section 5Section 57Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J(SMC)” BENCH, MUMBAI BEFORE SHRI. NARENDRA KUMAR BILLAIYA, AM AND MS. KAVITHA RAJAGOPAL, JM Mhatre Palace CHSL National E-Assessment Centre, 106, Mhatre Palace CHS Ltd. I. C. Delhi Colony, Link Road, Boriwali (W), Income Tax Office – 42(1)(3), Vs. Mumbai – 400 103. Kautilya Bhavan, BKC Bandra East, Mumbai – 400 051. PAN/GIR No. AAAAM9414D (Appellant) : (Respondent) Assessee by : Shri. Mandar Vaidya A/w. Kalpesh Talwalkar Respondent by : Shri. Asif Karmali, (SR. DR.) Date of Hearing : 20.03.2025 Date of Pronouncement : 03.06.2025 O R D E R Per Kavitha Rajagopal, J M: This app…

Om Gorai Nagari Sahakari Patsanstha Maryadit Mumbai, Mumbai vs. Jurisdiction Ward 42(1)(3), Mumbai, Kautilya Bhavan

ITA 2090/MUM/2025[2018-19]Status: DisposedITAT Mumbai23 May 2025AY 2018-19

Bench: Shri Saktijit Dey, V.P. & Shri Bijayananda, Pruseth, Am

For Respondent: Shri Rajendra Joshi (Sr. DR)
Section 263Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, V.P. AND SHRI BIJAYANANDA, PRUSETH, AM ITA No. 2090 & 2091/Mum/2025) (Assessment Years: 2018-19 & 2020-21) Om Gorai, Nagri Sahakari Patsantha Income Tax Officer, Maryadit, Plot No.264/279, Shreeji Ward 42(1)(3), Bungalow, Near Ganpati Mandir, Vs. Mumbai. Gorai (1), Borivali (W), Mumbai.-400091 PAN/GIR No. AAAAO 1697E (Applicant) : (Respondent) Applicant by : Shri Anil Sathe Respondent by : Shri Rajendra Joshi (Sr. DR) Date of Hearing : 13.05.2025 Date of Pronouncement : 23.05.2025 O R D E R Per Saktijit Dey, VP: Captioned appeals b…

ITO Mehsana Ward 5 Kadi, Kadi vs. The Gozaria Peoples Co Operative Credit Society Limited, Gozaria

The appeal stands dismissed

ITA 1820/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad22 May 2025AY 2020-21

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2020-21 Ito, Mehsana Ward-5 The Gozaria Peoples Co-Operative Kadi. Vs Credit Society Ltd. 2, Main Bazar At Gozariya Ta. Mehsana 383 825 Gujarat. Pan : Aaajt 1283 G (Applicant) (Responent) : Shri B.K. Patel, Ar Assessee By Revenue By : Shri Durga Dutt, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 02/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 22/05/2025 आदेश आदेश/O R D E R आदेश आदेश

For Respondent: Shri Durga Dutt, CIT-DR
Section 143(3)Section 270ASection 40A(7)Section 68Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE S/SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER Asstt.Year : 2020-21 ITO, Mehsana Ward-5 The Gozaria Peoples Co-operative Kadi. Vs Credit Society Ltd. 2, Main Bazar At Gozariya Ta. Mehsana 383 825 Gujarat. PAN : AAAJT 1283 G (Applicant) (Responent) : Shri B.K. Patel, AR Assessee by Revenue by : Shri Durga Dutt, CIT-DR सुनवाई…

Yudhishtir Cooperative Housing Society Ltd, Mumbai vs. ITO Ward 42(1)(4), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 1784/MUM/2025[2017-18]Status: DisposedITAT Mumbai25 Apr 2025AY 2017-18

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjeeyudhishtir Co-Operative Vs Jao, Ward Mum-W-42(1)(4), Housing Society Ltd, Kautilya Bhavan, Bandra East, Anand Nagar, N.L. Complex, Mumbai-400 051 Dahisar (East), Mumbai-400 068 Pan: Aaaay4170G Appellant Respondent

For Appellant: ShriVidyadhar KhandekarFor Respondent: Shri Asif Kamali (SR. DR.)
Section 139(1)Section 143Section 143(3)Section 250Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J(SMC)”, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Yudhishtir Co-operative vs JAO, Ward MUM-W-42(1)(4), Housing Society Ltd, Kautilya Bhavan, Bandra East, Anand Nagar, N.L. Complex, Mumbai-400 051 Dahisar (East), Mumbai-400 068 PAN: AAAAY4170G APPELLANT RESPONDENT Assessee by : ShriVidyadhar Khandekar Respondent by : Shri Asif Kamali (SR. DR.) Date of hearing : 23/04/2025 Date of pronouncement : 25/04/2025 O R D E R Per Anikesh Banerjee (JM): The instant appeal of the assessee was filed against the o…

Mes Industrial Employees Cooperative Credit Society Limited, Mumbai vs. Income-Tax Officer, Ward 25(2)(1). Mumbai, Kautilya Bhavan, Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 1783/MUM/2025[2017-2018]Status: DisposedITAT Mumbai25 Apr 2025AY 2017-2018

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjeemes Industrial Employees’ Co- Vs Income-Tax Officer,Ward 25(2)(1), Operative Credit Society Ltd Mumbai, C/O Age E/M (West), 8, Maude C41-43, G Block, Gilban Area, Lanes, Colaba, Mumbai-400 Bandra Kurla Complex, Bandra 005 (East), Mumbqi-400 051 Pan: Aaajm0526F Appellant Respondent

For Appellant: ShriAnup ShahFor Respondent: Shri Asif Kamali (SR. DR.)
Section 143(1)Section 143(2)Section 143(3)Section 250Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J(SMC)”, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER MES Industrial Employees’ Co- vs Income-tax Officer,Ward 25(2)(1), operative Credit Society Ltd Mumbai, C/o AGE E/M (WEST), 8, Maude C41-43, G Block, Gilban Area, Lanes, Colaba, Mumbai-400 Bandra Kurla Complex, Bandra 005 (East), Mumbqi-400 051 PAN: AAAJM0526F APPELLANT RESPONDENT Assessee by : ShriAnup Shah Respondent by : Shri Asif Kamali (SR. DR.) Date of hearing : 23/04/2025 Date of pronouncement : 25/04/2025 O R D E R Per Anikesh Banerjee (JM):…

Navjivan (Kalyan) Co.Op. Hos. Sco. Ltd., Ahmedabad vs. The ITO, Ward-1(1)(3), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 70/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad02 Apr 2025AY 2018-19

Bench: Dr.B.R.R. Kumarms. Suchitra Kamble

For Appellant: Shri B T Thakkar, ARFor Respondent: Adjournment Application filed
Section 143(1)Section 250Section 263Section 80PSection 80P(2)Section 80P(2)(d)Section 80P(2)(f)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR.B.R.R. KUMAR, VICE PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No.70/Ahd/2025 (Assessment Year: 2018-19) Navjivan (Kalyan) Co-op. Vs. Income Tax Officer, Housing Society Ltd., Ward-1(1)(3), 15, Kalyan Society, Ahmedabad. Ellisbridge, Ahmedabad-380006. [PAN No.AAAAN1297M] … (अपीलाथ" /Appellant ( ""यथ" /Respondent) Appellant by : Shri B T Thakkar, AR Respondent by: Adjournment Application filed Date of Hearing 11.03.2025 Date of Pronouncement 02.04.2025 O R D E R PER: DR. B.R.R. KUMAR, VICE PRESIDENT: The captioned appeal has been fi…

Shri Modheshwari Bachat Dhiran Ane Grahak Sahakari Mandali Ltd., Banaskantha vs. The ITO, Ward-1(Previously Ward-5), Palanpur

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

ITA 1977/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad26 Mar 2025AY 2012-13

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 148Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year. 2012-13 Shri Modheshwari Bachat Income Tax Officer Dhiran Ane Grahak Ward-1, Sahakari Mandali Ltd. Vs Ahmedabad D-112, Shital Shopping (Previously Ward-5) Centre, Palanpur, Palanpur-385001 Dist. Banaskantha- 385001 PAN: AAEAS5329M (Respondent) (Appellant) Assessee Represented: Shri S.N. Divatia, A.R. & Shri Samir Vora, A.R. Revenue Represented: Shri Prateek Sharma, Sr. D.R Date of hearing : 06-02-2025 Date of pronouncement : 26-03-2025…

Jaimuni Sahakari Patpedhi Maryadit, Vasai Virar vs. Assessment Unit Income Tax Department, Thane

In the result, appeal of the assessee bearing ITA No

ITA 334/MUM/2025[2020-21]Status: DisposedITAT Mumbai06 Mar 2025AY 2020-21

Bench: Shri Anikesh Banerjee & Shri Omkareshwar Chidara

For Appellant: Shri Anand Desai / Shri Sachin LopesFor Respondent: Ms. Kavitha Kaushik,(SR DR)
Section 143Section 143(3)Section 144BSection 250Section 80Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER I.T.A No.332/Mum/2025 - A.Y. 2017-18 I.T.A No.333/Mum/2025 - A.Y. 2018-19 I.T.A No.334/Mum/2025 - A.Y. 2020-21 Jaimuni Sahkari Patpedhi vs Assessment Unit, Income-tax Maryadit, Department, Thane Samved Bhavan Umrale, Near Z.P. Marathi School, Post Sopara, Tal Vasai 401 203 PAN: AAAAJ2718B APPELLANT RESPONDENT Assessee by : Shri Anand Desai / Shri Sachin Lopes Respondent by : Ms. Kavitha Kaushik,(SR DR) Date of hearing : 03/03/2025 Date of pronouncement :…