Which sections of the Income Tax Act does Pr. CIT v. Totagars Co-operative Sale Society come up under?

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

Pr. CIT v. Totagars Co-operative Sale Society

Q: How many judgments cite Pr. CIT v. Totagars Co-operative Sale Society?

151 judgments on BharatTax cite Pr. CIT v. Totagars Co-operative Sale Society (78 Taxmann.com 169), spanning 2019 to 2026.

78 Taxmann.com 169High Court2017#657 most cited

What is Pr. CIT v. Totagars Co-operative Sale Society authority for?

Interest income earned by a co-operative society from deposits made with a co-operative bank out of its surplus funds is eligible for deduction under section 80P(2)(d). For this purpose, a co-operative bank is considered a co-operative society.

151

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2026.

Also referred to as

Pr. CIT v. Totagars Co-operative Sale Society · Totagars 2017 · 78 Taxmann.com 169 · Section 80P(2)(d) · co-operative society deduction · interest income · surplus funds · co-operative bank · benevolent provision · distinguished Totagars SC

Sections most often in play

Section 80P(2)(d)Section 80P(4)Section 80P Section 80P(2)(a)(i)Section 2(19)Section 250 Section 143(3)Section 143(1)

Read the full judgment

Issues it is cited on

section 56(i)(ccv)section 80p(1)section 2(n)section 70 section 2(19)section 80p(4)section 80p(2)(a)(iii)section 80p(2)(d)section 80(p)(2)(d)section 80p(2)section 80p(2)(c)section 80p(2)(a)

Judgments citing Pr. CIT v. Totagars Co-operative Sale Society

Sreesharada Credit Co-Operative Society Ltd, Udupi vs. ITO Ward- 1&Tps, Udupi

In the result both the appeals filed by the assessee are allowed

ITA 1315/BANG/2025[2018-19]Status: DisposedITAT Bangalore15 Dec 2025AY 2018-19

Bench: Shri Prashant Maharishi

Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, Bangalore BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT ITA No 1315 & 1316/Bang/2025 Assessment Years 2018-2019 and 2020 – 21 Appellant Shree Sharada Credit Cooperative Society Limited 2, Bhoovarha Complex, Vadiraja Road, Udipi Karnataka 576101 Respondent The Income tax Officer, Ward 1 & TPS Udipi Karnataka PAN AAKAS8468B For Appellant Shri Ravindra Poojari Advocate For Respondent Shri Ganesh R Ghale, Advocate Date of Hearing 04-11-2025 Date of pronouncement 05-12-2025 O R D E R PER PRASHANT MAHARISHI, Vice President: 1. ITA No. 1315/Bangalore/2025 for assessm…

Vyavasaya Seva Sahakari Bank Limited, Halkusagal vs. Income Tax Officer, Ward-1, Gadag

In the result, appeal of the Assessee is allowed

ITA 1475/BANG/2024[2020-21]Status: DisposedITAT Bangalore08 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year: 2020-21 M/S. Vyavasaya Seva Sahakari The Income Tax Officer, Bank Limited, Ward 1, Halkusagal. Vs. Gadag Pan: Aaaav1081D Appellant Respondent

For Appellant: Shri Anil Kumar, CA

Section 143Section 80Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year: 2020-21 M/s. Vyavasaya Seva Sahakari The Income Tax Officer, Bank Limited, Ward 1, Halkusagal. Vs. Gadag PAN: AAAAV1081D APPELLANT RESPONDENT Assessee by : Shri Anil Kumar, CA : Shri Ganesh R Gale, Standing Counsel Revenue by for Department Date of Hearing : 05-12-2025 Date of Pronouncement : 08-12-2025 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1. ITA No. 1475/Bang/2024 is filed by M/s. Vyavasaya Seva Sahakari Bank Limited (the Assessee/Ap…

Vihan Vibhag Credit Co-Operative Society Ltd., Surat vs. ITO, Ward 2(2)(5), Surat

In the result, the appeal of the assessee is allowed

ITA 707/SRT/2025[2017-18]Status: DisposedITAT Surat27 Nov 2025AY 2017-18

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.707/Srt/2025 Assessment Year: (2017-18) (Hybrid Hearing) Vihan Vibhag Credit Co-Operative Vs. Ito, Society Ltd., Ward – 2(2)(5), At & Po: Vihan, Tal – Kamrej, Surat Tapi – 394320, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabav5113F (Appellant) (Respondent) Appellant By Shri Akshay M. Modi, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 17/11/2025 Date Of Pronouncement 27/11/2025

Section 143(2)Section 143(3)Section 250Section 253(3)Section 271(1)(c)Section 80PSection 80P(2)(d)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.707/SRT/2025 Assessment Year: (2017-18) (Hybrid Hearing) Vihan Vibhag Credit Co-operative Vs. ITO, Society Ltd., Ward – 2(2)(5), At & PO: Vihan, Tal – Kamrej, Surat Tapi – 394320, Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No: AABAV5113F (Appellant) (Respondent) Appellant by Shri Akshay M. Modi, CA Respondent by Ms Neerja Sharma, Sr. DR Date of Hearing 17/11/2025 Date of Pronouncement 27/11/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM:…

DCIT, Circle-2(1)(1), Surat vs. The Surat Vankar Sahkari Sangh Limited, Surat

In the result, the appeal of the revenue is dismissed

ITA 77/SRT/2025[2017-18]Status: DisposedITAT Surat31 Oct 2025AY 2017-18

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.77/Srt/2025 Assessment Year: (2017-18) (Hybrid Hearing) Dcit, Vs. The Surat Vankar Sahkari Sangh Circle – 2(1)(1), Limited, Surat Opp – Reshamwala Market, Ring Road, Surat - 395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3159L (Appellant) (Respondent) Appellant By Shri Ravi Kant Gupta, Cit-Dr Respondent By Shri Hiren Vepari, Ca Date Of Hearing 19/08/2025 Date Of Pronouncement 30/10/2025

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

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.77/SRT/2025 Assessment Year: (2017-18) (Hybrid Hearing) DCIT, Vs. The Surat Vankar Sahkari Sangh Circle – 2(1)(1), Limited, Surat Opp – Reshamwala Market, Ring Road, Surat - 395002 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAAT3159L (Appellant) (Respondent) Appellant by Shri Ravi Kant Gupta, CIT-DR Respondent by Shri Hiren Vepari, CA Date of Hearing 19/08/2025 Date of Pronouncement 30/10/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This…

Lake Florence Abcdef and G Chs Ltd, Mumbai vs. DCIT-41 (1)(1), Mumbai

In the result, both the appeals filed by the assessee are allowed

ITA 4671/MUM/2025[2020-21]Status: DisposedITAT Mumbai31 Oct 2025AY 2020-21

Bench: Shri Sandeep Gosain

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

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 4670 & 4671/Mum/2025 A.Ys: 2018-19 & 2020-21 Lake Florence ABCDEF Vs DCIT-41(1)(1) & G CHS Ltd., Kautilya Bhavan, BKC Society office off ADI, Mumbai – 400051. Shankaracharya Marg, Powai, Mumbai – 400076. PAN – AAAAL2938B (Appellant) (Respondent) Assessee by Ms. Kinjal Bhuta Revenue by Shri Vikash Chandra, Addl.CIT Date of Hearing 03.09.2025 Date of Pronouncement 31.10.2025 ORDER PER SANDEEP GOSAIN, JM: These two appeals have been filed by the assessee challenging the different impugned orders passed…

Lake Florence Abcdef and G Chs Ltd, Mumbai vs. DCIT-41 (1)(1), Mumbai

In the result, both the appeals filed by the assessee are allowed

ITA 4670/MUM/2025[2018-19]Status: DisposedITAT Mumbai31 Oct 2025AY 2018-19

Bench: Shri Sandeep Gosain

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

Kca Cooperative Credit Society Ltd, Mumbai vs. ITO Ward 22(2)(1), Piramal Chambers

ITA 3368/MUM/2025[2020-21]Status: DisposedITAT Mumbai09 Oct 2025AY 2020-21

Bench: Smt Beena Pillai, Jm & Ms Padmavathy S, Am

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SMT BEENA PILLAI, JM & MS PADMAVATHY S, AM I.T.A. No. 3368/Mum/2025 (Assessment Year: 2020-21) KCA Cooperative Credit Society Ltd., 2, Krishna CHS Ltd. St. Anthonys Road, Kalina, Santacruz East, Mumbai-400055. PAN: AABAK0750F ITO Ward-22(2)(1), Lower Parel, Mumbai-400012. Vs. Appellant) : Respondent) Assessee by Revenue by Date of Hearing Date of Pronouncement Shri N. G. Rao, AR Shri Rajesh Sakhandande, SR-DR 30.09.2025 09.10.2025 ORDER Per Padmavathy S. AM: This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals)…

Elco Arcade Res and Non Res. Premises Co Op Society Limited, Mumbai vs. ITO Ward 23(1)(3), Mumbai

In the result, appeal filed by the assessee is allowed for statistical purposesin above terms

ITA 4481/MUM/2025[2017-18]Status: DisposedITAT Mumbai23 Sept 2025AY 2017-18

Bench: Shriom Prakash Kant & Shri Raj Kumar Chauhanelco Arcade Res & Non Res Ito 23(1)(3), Premisies Co-Operative Society Vs. Piramal Chamber, Ltd. Mumbai – 400 012 Elco Arcade, Hill Road, Bandra West, Mumbai-400 050 Pan: Aaaae8544N (Appellant) (Respondent) Assessee Represented By : Shripratik Jain, Ld. Ar Department Represented By : Shri Pushkarajbhangepatil, Ld. Dr Date Of Conclusion Of Hearing : 13.08.2025 Date Of Pronouncement : 23.09.2025

Section 142(1)Section 143(2)Section 250Section 80Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRIOM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Elco Arcade Res and Non Res ITO 23(1)(3), Premisies Co-Operative Society Vs. Piramal Chamber, Ltd. Mumbai – 400 012 Elco Arcade, Hill Road, Bandra West, Mumbai-400 050 PAN: AAAAE8544N (Appellant) (Respondent) Assessee Represented by : ShriPratik Jain, Ld. AR Department Represented by : Shri PushkarajBhangepatil, Ld. DR Date of conclusion of Hearing : 13.08.2025 Date of Pronouncement : 23.09.2025 O R D E R PER RAJ KUMAR CHAUHAN (J.M.): 1. This appeal is filed by…

Thane Zilla Vidyasevak Sahakari Patpedhi Ltd, Mumbai vs. ITO, Ward 3(4), Mumbai

In the result, the appeal of the assessee is allowed

ITA 4900/MUM/2025[2018-19]Status: DisposedITAT Mumbai18 Sept 2025AY 2018-19

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhrithane Zilla Vidyasevak Vs. Commissioner Of Income Sahakari Patpedhi Ltd. Tax (Appeals), National Through Mr. Sudhir Evram Faceless Appeal Centre/ Ghagas Chairman 1St Floor, Ward 3(4) Sundera Plaza, Near Sanai Ashar It Park, Neheru Mangal Hall, Kalyan (West), Nagar, Wagle Industrial Kalyan-421301. Estate, Thane West, Thane- 400604. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadft4365L Appellant .. Respondent

For Appellant: Shri Shekhar Parwardhan, CAFor Respondent: Shri Hemanshu Joshi, Sr. DR

Section 143(3)Section 250Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER Thane Zilla Vidyasevak Vs. Commissioner of Income Sahakari Patpedhi Ltd. Tax (Appeals), National Through Mr. Sudhir evram Faceless Appeal Centre/ Ghagas Chairman 1st Floor, Ward 3(4) Sundera Plaza, Near Sanai Ashar IT Park, Neheru Mangal Hall, Kalyan (West), Nagar, Wagle Industrial Kalyan-421301. Estate, Thane West, Thane- 400604. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADFT4365L Appellant .. Respondent Appellant by : Shri Shekhar Parwardhan, CA Respondent by : Shri Hemanshu…

M/S Judicial Employees House Building Cooperative Society Limited vs. Income Tax Officer

ITA/93/2024HC Karnataka16 Sept 2025

Bench: S.G.PANDIT,K. V. ARAVIND

Section 260ASection 80PSection 80P(1)Section 80P(2)(d)Section 80P(4)

…- 1 - HC-KAR NC: 2025:KHC:36972-DB ITA No. 93 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF SEPTEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND INCOME TAX APPEAL NO. 93 OF 2024 BETWEEN: M/S. JUDICIAL EMPLOYEES HOUSE BUILDING COOPERATIVE SOCIETY LIMITED NO.1028/D, 1ST FLOOR, JAYALAKSHMI ROAD, CHAMARAJAPURAM, MYSURU-570005, REP. BY ITS SECRETARY SHASHIKALA N. …APPELLANT (BY SRI. MOHAN B.K., ADV.) AND: INCOME TAX OFFICER WARD -2(2), INCOME TAX OFFICE, NO.21/16, RESIDENCY ROAD, NAZARBA…

B.S.N.L Employees Junior Co Operative Credit Society Limited, Mumbai vs. ITO Ward 17(1)(2), Mumbai

In the result, the Assessee’s appeal is allowed

ITA 3263/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Jul 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2017-18

For Appellant: Shri Shekhar Patwardhan, Ld. ARFor Respondent: Shri Letaqat Ali Aafaqui, Ld. Sr. AR

Section 143(3)Section 144BSection 250Section 263Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Assessment Year: 2017-18 M/s. B.S.N.L. Employees Commissioner of Income Junior Co-operative Credit Tax (Appeals), Society Limited, National Faceless Appeal Mr. Suresh Anant Dhulap Centre/Ward 17(1)(2), Vs. Secretary Mumbai - 400026 1 1ST Floor, BSNL Office of CTO, M.G. Road, Fort Mumbai – 400 001 PAN: AAAAT8885H (Appellant) (Respondent) Present for: Assessee by : Shri Shekhar Patwardhan, Ld. AR. Revenue by : Shri Letaqat Ali Aafaqui, Ld. Sr. AR Da…

Shree Shubh Karma Co Operative Society Ltd, Mumbai vs. ITO Ward 26(3)(2) Mumbai, Mumbai

In the result, the appeal of the assessee is allowed

ITA 2054/MUM/2025[2017-18]Status: DisposedITAT Mumbai08 Jul 2025AY 2017-18

Bench: Shri Pawan Singh& Ms. Padmavathy S(Physical Hearing) Shree Shubh Karma Co Coperative Society Ito, Ward-26(3)(2), Room No 334, 3Rd Floor, Ltd. Ci Cii, Gr. Floor, Shree Shubh Karma, Vs Chs, Plot No. 368, Comrade Harbanslal Marg, Kautilyabhavan, Bkc Sion East, Mumbai – 400037. Complex, Bandra [Pan: Aaias4806P] Mumbai-400051. Appellant / Assessee Respondent / Revenue

Section 254(1)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& MS. PADMAVATHY S, ACCOUNTANT MEMBER (Physical hearing) Shree Shubh Karma Co Coperative Society ITO, Ward-26(3)(2), Room No 334, 3rd Floor, Ltd. CI CII, Gr. Floor, Shree Shubh Karma, Vs CHS, Plot No. 368, Comrade Harbanslal Marg, KautilyaBhavan, BKC Sion East, Mumbai – 400037. Complex, Bandra [PAN: AAIAS4806P] Mumbai-400051. Appellant / Assessee Respondent / Revenue Assessee by Ms. Meeta Mehta, CA Revenue by Sh. Surendra Mohan, Sr. DR Date of hearing 08.07.2025 Date of pronouncement 08.07.2025 Order under section…

B.S.N.L Employees Junior Co Operative Creidt Society Limited, Mumbai vs. ITO Ward 17(1)(2), Mumbai

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

ITA 3264/MUM/2025[2018-19]Status: DisposedITAT Mumbai26 Jun 2025AY 2018-19

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailbsnl Employees Junior Co-Operative Credit Society Ltd., 1St Floor, Bsnl Office Of Cto, M.G. Road, Fort Mumbai, ............... Appellant Mumbai - 400001 Pan : Aaaat8885H V/S Ito – 17(1)(2), Room No.109, 1St Floor Kautilya Bhavan, ……………… Respondent C-41 To C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai - 400051 Assessee By : Shri Shekhar Patwardhan Revenue By : Shri Bhagirath Ramawat, Sr. Dr

For Appellant: Shri Shekhar PatwardhanFor Respondent: Shri Bhagirath Ramawat, Sr. DR

Section 250Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K(SMC)” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER BSNL Employees Junior Co-operative Credit Society Ltd., 1st Floor, BSNL Office of CTO, M.G. Road, Fort Mumbai, ............... Appellant Mumbai - 400001 PAN : AAAAT8885H v/s ITO – 17(1)(2), Room No.109, 1st Floor Kautilya Bhavan, ……………… Respondent C-41 to C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai - 400051 Assessee by : Shri Shekhar Patwardhan Revenue by : Shri Bhagirath Ramawat, Sr. DR Date of Hearing – 23/06/2025 Date of Order - 26/06/202…

Sagar Tech Plaza A Premises Co-Op Society Ltd, Mumbai vs. Income Tax Department, Bandra Mumbai

In the result, the Assessee’s appeals are allowed

ITA 2687/MUM/2025[2022-23]Status: DisposedITAT Mumbai11 Jun 2025AY 2022-23

Bench: Shri Narender Kumar Choudhryassessment Year: 2019-20 & Assessment Year: 2022-23

For Appellant: Shri Virat Doshi, Ld.ARFor Respondent: Shri Kavan Limbasiya, Ld. Sr.D.R

Section 2(19)Section 250Section 80(2)(d)Section 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: 2019-20 & Assessment Year: 2022-23 M/s. Sagar Tech Plaza A Income-tax Officer, Premises Co-op Society Ltd Mum-W-(401)(94) Vs. Ground Floor, Sakinaka Andheri Kautilya Bhavan, Kurla Road, Mumbai- 400072 Mumbai-400051 PAN: AAEAS5654D (Appellant) (Respondent) Present for: Assessee by : Shri Virat Doshi, Ld.AR Revenue by : Shri Kavan Limbasiya, Ld. Sr.D.R. Date of Hearing : 11.06.2025 Date of Pronouncement : 11.06.2025 O R D E R Per : Narender Kumar Choudhry, Judicial Member: T…

Sagar Tech Plaza A Premises Co Op Society Ltd, Mumbai vs. Income Tax Department, Bandra Mumbai

In the result, the Assessee’s appeals are allowed

ITA 2686/MUM/2025[2019-20]Status: DisposedITAT Mumbai11 Jun 2025AY 2019-20

Bench: Shri Narender Kumar Choudhryassessment Year: 2019-20 & Assessment Year: 2022-23

For Appellant: Shri Virat Doshi, Ld.ARFor Respondent: Shri Kavan Limbasiya, Ld. Sr.D.R

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

Rajmala Premises Co-Operative Society Ltd, Mumbai vs. ITO Ward 19(3)(1), Mumbai

In the result appeal filed by the assessee stands allowed

ITA 2706/MUM/2025[2018-19]Status: DisposedITAT Mumbai10 Jun 2025AY 2018-19

Bench: Shri Narender Kumar Choudhryassessment Year: 2018-19

For Appellant: Shri Aditya Ramchandran, Ld. ARFor Respondent: Shri Kavan Limbasiya,Ld. Sr.D.R

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

…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…

Income Tax Officer, Ward-1(1), Kalyan vs. Marathwada Nagari Sahakari Path Sanshta Maryadit, Bhiwandi

In the result, appeal of the Revenue is dismissed

ITA 988/MUM/2025[2017]Status: DisposedITAT Mumbai30 May 2025

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Sushant Alme, CAFor Respondent: Shri R.R. Makwana, Addl. CIT

Section 12Section 143(3)Section 3Section 69ASection 69aSection 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Income Tax Officer, Marathwada Nagari Sahakari Ward – 1(1), Path Sanshta Maryadit, Kalyan Shop No.6, 1st Floor, Dhamankar Plaza, Vs. Dhamankar Naka, Bhiwandi - 421302, Maharashtra (PAN : AAAAM9150E) (Appellant) (Respondent) Present for: Assessee : Shri Sushant Alme, CA Revenue : Shri R.R. Makwana, Addl. CIT Date of Hearing : 08.04.2025 Date of Pronouncement : 30.05.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by Revenue i…

Mulund Samata Co-Op Hsg Soc Ltd., Mumbai vs. ITO, Ward-41(2)(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 6432/MUM/2024[2021-22]Status: DisposedITAT Mumbai15 May 2025AY 2021-22

Bench: Shri Pawan Singh & Shri Girish Agrawalassessment Year: 2021-22

For Appellant: Shri Ashutosh Patare, AdvocateFor Respondent: Shri Nihar Ranjan Samal, Sr. DR

Section 143(1)Section 154Section 249Section 3Section 5Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2021-22 Mulund Samata Co-operative Income-tax Officer, Housing Society Ltd., Ward 41(2)(3), Hindustan Chowk, Mumbai Vs. Mulund Colony, Mulund (West), Mumbai – 400 080 (PAN : AABAN3165A) (Appellant) (Respondent) Present for: Assessee : Shri Ashutosh Patare, Advocate Revenue : Shri Nihar Ranjan Samal, Sr. DR Date of Hearing : 18.03.2025 Date of Pronouncement : 15.05.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by assessee is agai…

Samarth Surksha Rakshak Co-Op Credit Society Ltd, Sanpada vs. Income Tax Officer, Navi Mumbai

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

ITA 5497/MUM/2024[2020-2021]Status: DisposedITAT Mumbai14 May 2025AY 2020-2021

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Prashant Ghumare, AdvocateFor Respondent: Shri Nihar Ranjan Samal, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 5496 and 5497/MUM/2024 Assessment Years: 2018-19 and 2020-21 Samarth Surksha Rakshak Co-op Income-tax Officer, Credit Society Ltd., Ward 28.3.1, Shop No. 23, Shantiniketan Navi Mumbai Vs. Housing Society, 30/A, Balaji Tower, Sanpada East, Thane, Maharashtra, 400705. (Appellant) (Respondent) Present for: Assessee : Shri Prashant Ghumare, Advocate Revenue : Shri Nihar Ranjan Samal, Sr. DR Date of Hearing : 20.03.2025 Date of Pronouncement : 14.05.2025 O R D E R PE…

Samarth Surksha Rakshak Co-Op Credit Society Ltd, Sanpada vs. Income Tax Officer, Navi Mumbai

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

ITA 5496/MUM/2024[2018-19]Status: DisposedITAT Mumbai14 May 2025AY 2018-19

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Prashant Ghumare, AdvocateFor Respondent: Shri Nihar Ranjan Samal, Sr. DR

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