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.

Jaimuni Sahakari Patpedhi Maryadit, Vasai Virar vs. ITO Ward 4(1) Thane, Thane

In the result, appeal of the assessee bearing ITA No

ITA 333/MUM/2025[2018-19]Status: DisposedITAT Mumbai06 Mar 2025AY 2018-19

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 :…

Jaimuni Sahakari Patpedhi Maryadit, Vasai Virar vs. ITO Ward 4(2) Thane, Thane

In the result, appeal of the assessee bearing ITA No

ITA 332/MUM/2025[2017-18]Status: DisposedITAT Mumbai06 Mar 2025AY 2017-18

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 :…

Mayoor Co-Operative Housing Society Limited, Mumbai vs. Jurisdictional AO Ward 22(2)(1), Mumbai

ITA 5416/MUM/2024[2021-22]Status: DisposedITAT Mumbai24 Feb 2025AY 2021-22

Bench: Smt. Kavitha Rajagopal (Jm) & Shri Omkareshwar Chidara (Am) Mayoor Cooperative Ito Ward Housing Society Ltd. 22(2)(1) D Wing, Ground Floor Vs. Ao No. 91, M.T. N.L Road, Dadar Range Code 197 Maharashtra-400 028. Mumbai Pan : Appellant Respondent

For Appellant: Shri P.D. ChouguleFor Respondent: Shri Anil Sathe
Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “(SMC)” Bench, Mumbai. Before Smt. Kavitha Rajagopal (JM) & Shri Omkareshwar Chidara (AM) Mayoor Cooperative ITO Ward Housing Society Ltd. 22(2)(1) D Wing, Ground Floor Vs. AO No. 91, M.T. N.L Road, Dadar Range Code 197 Maharashtra-400 028. Mumbai PAN : Appellant Respondent : Shri Anil Sathe Assessee by : Shri P.D. Chougule Revenue by : 19/02/2025 Date of Hearing Date of pronouncement : 24/02/2025 O R D E R Per Omkareshwar Chidara (AM) :- The only ground of appeal taken by the appellant society before the ITAT is that the appellant is entitled for deduction u/s. 8…

The Bavla Group Seva Sahakar Mandali Ltd, Bavla, Ahmedabad vs. ITO, Ward 3(2)(5), Ahmedabad, Ambawadi

In the result, the appeal of the assessee is allowed

ITA 2165/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri P D Shah, A.RFor Respondent: Shri Ravindra, Sr. DR
Section 194ASection 194A(3)(v)Section 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.2165/Ahd/2024 (Assessment Year: 2017-18) The Bavla Group Seva Sahakar Vs. Income Tax Officer, Mandali Ltd., Ward-3(2)(5), 10-Grain Market Yard, Bavla, Ahmedabad Ahmedabad-382220 [PAN No.AAAAT4553C] (Appellant) .. (Respondent) Appellant by : Shri P D Shah, A.R. Respondent by: Shri Ravindra, Sr. DR 17.02.2025 Date of Hearing Date of Pronouncement 20.02.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the o…

Sohamnagar Co-Op Housing Society Vibhag-III, Ahmedabad vs. The ITO, Ward-3(3)(5), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 2147/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2020-21

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Samir Vora, A.RFor Respondent: Shri Ravindra, Sr. DR
Section 194A(3)(v)Section 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.2147/Ahd/2024 (Assessment Year: 2020-21) Sohamnagar Co.op. Housing Vs. Income Tax Officer, Society Vibhag-III, Ward-3(3)(5), Goyal Plaza, Judges Bungalow Ahmedabad Road, Vastrapur, Ahmedabad-380015 [PAN No.AAAAS8216M] (Appellant) .. (Respondent) Appellant by : Shri Samir Vora, A.R. Respondent by: Shri Ravindra, Sr. DR 17.02.2025 Date of Hearing Date of Pronouncement 20.02.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the…

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

Appeal is dismissed

ITA 1819/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri T.R. Senthil Kumari.Ta. No.1819/Ahd/2024 (Assessment Year: 2018-19) The Income Tax Officer, Vs. The Gozaria Peoples Co- Mehsana Ward 5, Operative Credit Society Kadi. Limited, Gozaria 2, Main Bazar At Gozaria Ta. Mehsana Dist. Mehsana-383825 [Pan No.Aaajt1283G] (Appellant) .. (Respondent) Appellant By : Shri B K Patel, Ar Respondent By: Smt. Trupti Patel, Sr. Dr

For Appellant: Shri B K Patel, ARFor Respondent: Smt. Trupti Patel, Sr. DR
Section 194A(3)(v)Section 263Section 68Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER I.TA. No.1819/Ahd/2024 (Assessment Year: 2018-19) The Income Tax Officer, Vs. The Gozaria Peoples Co- Mehsana Ward 5, operative Credit Society Kadi. Limited, Gozaria 2, Main Bazar At Gozaria Ta. Mehsana Dist. Mehsana-383825 [PAN No.AAAJT1283G] (Appellant) .. (Respondent) Appellant by : Shri B K Patel, AR Respondent by: Smt. Trupti Patel, Sr. DR 11.02.2025 Date of Hearing Date of Pronouncement 18.02.2025 O R D E R PER: DR. BRR KUMAR, VICE PRESIDENT: The captioned appeal has…

Deputy Commissioner of Income Tax Circle 12 Pune, Pune vs. Janata Grahak Madhyawarti Sahkari Sangh Maryadit, Pune

In the result, the appeal of the Revenue in ITA No

ITA 1747/PUN/2024[2020-21]Status: DisposedITAT Pune18 Feb 2025AY 2020-21

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

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amol Khairnar
Section 142(1)Section 147Section 148Section 263Section 80P(2)(d)

…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 Nos.1745, 1746 & 1747/PUN/2024 धििाारण वर्ा / Assessment Years : 2016-17, 2017-18 & 2020-21 Dy. CIT, Circle -12, Janata Grahak Madhyawarti Pune Sahkari Sangh Maryadit, Vs. 2020 Grahak Bhavan, Tilak Road, Sadashiv Peth, Pune – 411030 PAN : AABAJ7614D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Kishor B. Phadke Department by : Shri Amol Khairnar Date of hearing : 03-12-2024 Date of 18-02-2025 Pronounce…

Deputy Commissioner of Income Tax Circle-12 Pune, Pune vs. Janata Grahak Madhyawarti Sahkari Sangh Maryadit, Pune

In the result, the appeal of the Revenue in ITA No

ITA 1746/PUN/2024[2017-18]Status: DisposedITAT Pune18 Feb 2025AY 2017-18

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

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amol Khairnar
Section 142(1)Section 147Section 148Section 263Section 80P(2)(d)

…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 Nos.1745, 1746 & 1747/PUN/2024 धििाारण वर्ा / Assessment Years : 2016-17, 2017-18 & 2020-21 Dy. CIT, Circle -12, Janata Grahak Madhyawarti Pune Sahkari Sangh Maryadit, Vs. 2020 Grahak Bhavan, Tilak Road, Sadashiv Peth, Pune – 411030 PAN : AABAJ7614D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Kishor B. Phadke Department by : Shri Amol Khairnar Date of hearing : 03-12-2024 Date of 18-02-2025 Pronounce…

Deputy Commissioner of Income Tax Circle-12 Pune, Pune vs. Janata Grahak Madhyawarti Sahkari Sangh Maryadit, Pune

In the result, the appeal of the Revenue in ITA No

ITA 1745/PUN/2024[2016-17]Status: DisposedITAT Pune18 Feb 2025AY 2016-17

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

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amol Khairnar
Section 142(1)Section 147Section 148Section 263Section 80P(2)(d)

…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 Nos.1745, 1746 & 1747/PUN/2024 धििाारण वर्ा / Assessment Years : 2016-17, 2017-18 & 2020-21 Dy. CIT, Circle -12, Janata Grahak Madhyawarti Pune Sahkari Sangh Maryadit, Vs. 2020 Grahak Bhavan, Tilak Road, Sadashiv Peth, Pune – 411030 PAN : AABAJ7614D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Kishor B. Phadke Department by : Shri Amol Khairnar Date of hearing : 03-12-2024 Date of 18-02-2025 Pronounce…

M/S Middle Income Group III Co Op Hsg Society Limited, Mumbai vs. Income Tax Officer, Ward 23(2)(3), Mumbai

In the result, the orders of the lower authorities are reversed and the learned AO is directed to grant deduction to the assessee on interest income earned from cooperative banks u/s 80 P (2) (d) o...

ITA 6363/MUM/2024[2017-18]Status: DisposedITAT Mumbai18 Feb 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain

Section 143(3)Section 2Section 2(19)Section 250Section 80Section 80P(2)(c)Section 80P(2)(d)Section 8P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 6362 & 6363/Mum/2024 (Assessment Years: 2018-19 & 2017-18) Vs. ITO – 23(2)(3) M/s Middle Income Group Piramal Chamber, III co Op HSG Society Lalbaug Parel, MIG III, Jade Gardens, Mumbai. Gandhi Nagar, Bandra (E), Mumbai PAN/GIR No. AABAM0452G (Applicant) (Respondent) Assessee by Shri Rakesh Joshi Revenue by Shri Sunil Agawane, Sr. DR Date of Hearing 30.01.2025 Date of Pronouncement 18.02.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeals have been filed by the assessee challenging the…

M/S Middle Income Group III Co Op Hsg Society Limited, Mumbai vs. Income Tax Officer, Ward 23(2)(3), Mumbai

In the result, the orders of the lower authorities are reversed and the learned AO is directed to grant deduction to the assessee on interest income earned from cooperative banks u/s 80 P (2) (d) o...

ITA 6362/MUM/2024[2018-19]Status: DisposedITAT Mumbai18 Feb 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain

Section 143(3)Section 2Section 2(19)Section 250Section 80Section 80P(2)(c)Section 80P(2)(d)Section 8P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 6362 & 6363/Mum/2024 (Assessment Years: 2018-19 & 2017-18) Vs. ITO – 23(2)(3) M/s Middle Income Group Piramal Chamber, III co Op HSG Society Lalbaug Parel, MIG III, Jade Gardens, Mumbai. Gandhi Nagar, Bandra (E), Mumbai PAN/GIR No. AABAM0452G (Applicant) (Respondent) Assessee by Shri Rakesh Joshi Revenue by Shri Sunil Agawane, Sr. DR Date of Hearing 30.01.2025 Date of Pronouncement 18.02.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeals have been filed by the assessee challenging the…

Dhanlaxmi Credit Co. Op. Society Ltd., Mehsana vs. The ITO, Ward-2, Patan

In the result, Ground Number 3 of the appeal of the assessee is allowed

ITA 1870/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad11 Feb 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri M. K. Patel, A.RFor Respondent: Shri V K Mangla, Sr. DR
Section 263Section 80PSection 80P(2)(c)Section 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.1870/Ahd/2024 (Assessment Year: 2017-18) Dhanlaxmi Credit Co. Op. Vs. Income Tax Officer, Society Ltd., Ward-2, 1st Floor, Punam Complex, Patan Station Road, Unjha, Mehsana-384170 [PAN No.AAATD4278K] (Appellant) .. (Respondent) Appellant by : Shri M. K. Patel, A.R. Respondent by: Shri V K Mangla, Sr. DR 16.12.2024 Date of Hearing Date of Pronouncement 11.02.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee agains…

Primary Agricultural Credit Co-Operative Society Limited, Tumkur vs. Income Ta Officer, Ward-2, Tumkur

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

ITA 2260/BANG/2024[2017-18]Status: DisposedITAT Bangalore28 Jan 2025AY 2017-18

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Shri Prakash S Hegde, CA
Section 57Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 8o

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC-‘A’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2017-18 M/s. Primary Agricultural Credit Co- operative Society Ltd., The Income Tax Hunisehally, Officer, Sira Taluk, Ward – 2, Tumkur Dist., Tumkur. Vs. Karnataka – 572 139. PAN: AAAAP3462E APPELLANT RESPONDENT Assessee by : Shri Prakash S Hegde, CA : Shri Ganesh R Ghale, Standing Revenue by Counsel for Dept. Date of Hearing : 26-12-2024 Date of Pronouncement : 28-01-2025 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal fil…

Shree Sarvodaya Sahakari Mandali Ltd., Vadodara vs. NFAC, Delhi Present Jurisdiction the Dy.CIT, Circle-2(1)(1), Vadodara

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

ITA 1349/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad24 Jan 2025AY 2017-18

Bench: Dr.Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Viranch Modi, A.RFor Respondent: Ms. Ketaki Desai, Sr. DR
Section 143(3)Section 147Section 80Section 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. Nos.1348-1349/Ahd/2024 (Assessment Years: 2016-17 & 2017-18) Shree Sarvodaya Sahakari Vs. Income Tax Officer, Mandali Ltd., National Faceless Old Kachhiyawad, Assessment Centre, Opp. Lal Court, Delhi Near Pardeshi Falia, (Present Jurisdiction) Vadodara-390001. Deputy Commissioner of Income Tax, Circle-2(1)(1), Vadodara. [PAN No.AAABS3722R] ( ""यथ" /Respondent) (अपीलाथ" /Appellant Appellant by : Shri Viranch Modi, A.R. Respondent by: Ms. Ketaki Desai, Sr. DR Date of…

Shree Sarvodaya Sahakari Mandali Ltd., Vadodara vs. NFAC, Delhi Present Jurisdiction the Dy. CIT, Cicle-2(1)(1), Vadodara

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

ITA 1348/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad24 Jan 2025AY 2016-17

Bench: Dr.Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Viranch Modi, A.RFor Respondent: Ms. Ketaki Desai, Sr. DR
Section 143(3)Section 147Section 80Section 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. Nos.1348-1349/Ahd/2024 (Assessment Years: 2016-17 & 2017-18) Shree Sarvodaya Sahakari Vs. Income Tax Officer, Mandali Ltd., National Faceless Old Kachhiyawad, Assessment Centre, Opp. Lal Court, Delhi Near Pardeshi Falia, (Present Jurisdiction) Vadodara-390001. Deputy Commissioner of Income Tax, Circle-2(1)(1), Vadodara. [PAN No.AAABS3722R] ( ""यथ" /Respondent) (अपीलाथ" /Appellant Appellant by : Shri Viranch Modi, A.R. Respondent by: Ms. Ketaki Desai, Sr. DR Date of…

Mehsana District Co. Operative Purchase and Sales Union Ltd., Mehsana vs. The ACIT, Circle Mehsana, Mehsana

In the result, appeal of the assessee is allowed

ITA 1760/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad09 Jan 2025AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2017-18

Section 142(1)Section 143(1)Section 143(2)Section 244ASection 80PSection 80P(2)(d)

…ITA No.1760/Ahd/2024 Assessment Year: 2017-18 Mehsana Dist. Co-op. Purchase & Sales Union Ltd. Vs. ACIT Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Assessment Year: 2017-18 Mehsana District Co-operative The Assistant Commissioner of Purchase and Sales Union Income Tax, Limited, Circle, C/o. Ketan H. Shah, Advocate, Mehsana. 512, Times Square – 1, Opp. Ram Baug Bungalow, Vs. Thaltej Shilaj Road, Tahaltej, Ahmedabad – 380 -059. [PAN – AAAAM 0858 P] (Appellant) (Respondent) Asse…

The Sattavis Patidar Samaj Co.Op. Credit and Vividhlaxi Seva Society Ltd., Mehsana vs. The ITO, Ward-5, Patan

In the result, the appeal of the assessee is allowed

ITA 1477/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad03 Jan 2025AY 2017-18

Bench: Dr.Brr Kumarshri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri VK Mangla, 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.BRR KUMAR, VICE PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1477/Ahd/2024 (Assessment Year: 2017-18) The Sattavis Patidar Samaj Co- Vs. Income Tax Officer, operative Credit And Vividhlaxi Seva Ward-5, Society Ltd., Patan. At Ranchhodpura Ta. Vijapur, Dist. Mehsana, Gujarat-382870. [PAN No.AAEAT3110F] (Appellant) .. (Respondent) Appellant by : None Respondent by: Shri VK Mangla, Sr.DR 19.12.2024 Date of Hearing Date of Pronouncement 03.01.2025 O R D E R PER: DR. BRR KUMAR, VICE PRESIDENT: This appeal has been filed by the Ass…

Assistant Commissioner of Income-Tax, Circle-2(1)(1), Ahmedabad vs. The Gujarat State Co. Op. Housing Finance Corporation Ltd, Ahmedabad

The appeals of the Revenue are hereby dismissed

ITA 925/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad05 Dec 2024AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Aarsi Prasad, CIT-DRFor Respondent: Shri Pritesh Shah, CA
Section 143(3)Section 263Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. Nos. 923 to 925/Ahd/2023 (Assessment Year: 2013-14, 2014-15 & 2017-18 ) Assistant Commissioner of The Gujarat State Co. Op. Vs. Income-tax, Housing Finance Copn Ltd., Circle-2(1)(1), 1, Gruh Nirman, Nr. Bata Ahmedabad Showroom, Ashram Road, Ahmedabad-38009 [PAN : AAAAT 3851 F] (Appellant) .. (Respondent) Appellant by : Shri Aarsi Prasad, CIT-DR Respondent by: Shri Pritesh Shah, CA Date of Hearing 03.12.2024 Date of Pronouncement 05.12.2024 O R D E R PER DR. B.R.R. KUMAR,…

Assistant Commissioner of Income-Tax, Circle-2(1)(1), Ahmedabad vs. The Gujarat State Co. Op. Housing Finance Corporation Ltd, Ahmedabad

The appeals of the Revenue are hereby dismissed

ITA 924/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad05 Dec 2024AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Aarsi Prasad, CIT-DRFor Respondent: Shri Pritesh Shah, CA
Section 143(3)Section 263Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. Nos. 923 to 925/Ahd/2023 (Assessment Year: 2013-14, 2014-15 & 2017-18 ) Assistant Commissioner of The Gujarat State Co. Op. Vs. Income-tax, Housing Finance Copn Ltd., Circle-2(1)(1), 1, Gruh Nirman, Nr. Bata Ahmedabad Showroom, Ashram Road, Ahmedabad-38009 [PAN : AAAAT 3851 F] (Appellant) .. (Respondent) Appellant by : Shri Aarsi Prasad, CIT-DR Respondent by: Shri Pritesh Shah, CA Date of Hearing 03.12.2024 Date of Pronouncement 05.12.2024 O R D E R PER DR. B.R.R. KUMAR,…

Assistant Commissioner of Income-Tax, Circle-2(1)(1), Ahmedabad vs. The Gujarat State Co. Op. Housing Finance Corporation Ltd, Ahmedabad

The appeals of the Revenue are hereby dismissed

ITA 923/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad05 Dec 2024AY 2013-14

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Aarsi Prasad, CIT-DRFor Respondent: Shri Pritesh Shah, CA
Section 143(3)Section 263Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. Nos. 923 to 925/Ahd/2023 (Assessment Year: 2013-14, 2014-15 & 2017-18 ) Assistant Commissioner of The Gujarat State Co. Op. Vs. Income-tax, Housing Finance Copn Ltd., Circle-2(1)(1), 1, Gruh Nirman, Nr. Bata Ahmedabad Showroom, Ashram Road, Ahmedabad-38009 [PAN : AAAAT 3851 F] (Appellant) .. (Respondent) Appellant by : Shri Aarsi Prasad, CIT-DR Respondent by: Shri Pritesh Shah, CA Date of Hearing 03.12.2024 Date of Pronouncement 05.12.2024 O R D E R PER DR. B.R.R. KUMAR,…