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 366,314 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

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…

R&De (Engrs) Employees Co-Op. Credit Society, Pune vs. ITO, Ward 7(3), Pune

In the result, the appeal of the assessee is allowed

ITA 762/PUN/2024[2021-22]Status: DisposedITAT Pune11 Sept 2024AY 2021-22

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

For Appellant: Shri A.V. IyerFor Respondent: Shri Sourabh Nayak

Section 143(1)(a)Section 143(2)Section 143(3)Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.762/PUN/2024 धििाारण वर्ा / Assessment Year : 2021-22 R & DE (Engrs) Employees Co-op. Credit Income Tax Officer, Society Limited, Ward – 7(3), Pune Dighi Alandi Road, Kalas, Pune-411015 Vs. PAN : AACAR6160K अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri A.V. Iyer Department by : Shri Sourabh Nayak Date of hearing : 08-07-2024 Date of 11-09-2024 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM…

Laburnum Mahindra Gardens Co Op Hsg Limited, Mumbai vs. Income Tax Officer - Ward 41(4)(2), Mumbai

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

ITA 3657/MUM/2024[2020-21]Status: DisposedITAT Mumbai11 Sept 2024AY 2020-21

Bench: Shri. Prashant Maharshi & Shri. Sandeep Singh Karhail

For Appellant: Ms. Vinita Nara a/w. Shri. Dharan GandhiFor Respondent: Shri. Akhatar Hussain Ansari, Sr. DR

Section 1Section 143(3)Section 2Section 234BSection 250Section 270ASection 3Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H (SMC)” BENCH, MUMBAI BEFORE SHRI. PRASHANT MAHARSHI, ACCOUNTANT MEMBER AND SHRI. SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3657/Mum./2024 (Assessment Year: 2020–2021) Laburnum Mahindra Gardens Co. Op. Hsg. Limited CTS No. 900A, Laburnum Mahindra Gardens, ……………. Appellant CHSL, Village Pahadi, S. V. Road, Goregaon, (West), Mumbai – 400104. PAN-ACJPM9319D v/s Income Tax Officer ……………. Respondent Ward 41(4)(2), Mumbai– 400051. Assessee by : Ms. Vinita Nara a/w. Shri. Dharan Gandhi Revenue by : Shri. Akhatar Hussain Ansari, Sr. DR Date of Hearing – 04/09/2024 Date of Ord…

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…

Jeevan Vikas Nagri Sahakari Patpedhi Maryadit, Palghar vs. ITO, Cir-4, Thane

In the result, the appeal of the assessee for AY 2017-18 and AY 2018-19 are allowed

ITA 918/MUM/2024[2017-18]Status: DisposedITAT Mumbai02 Sept 2024AY 2017-18

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

For Respondent: Shri Surendra Jain, Sr. DR

Section 69ASection 80PSection 80P(2)(c)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE MS KAVITHA RAJAGOPAL, JM & SHRI MS PADMAVATHY S, AM, I.T.A. No.918/Mum/2024 (Assessment Year: 2017-18) Jeevan Vikas Nagri Sahakari ITO, Circle-4 Ashar IT Park, 6th Floor, Patpedhi Maryadit Jeevika, First Floor, Rev. Fr. Raskina A Wing, Road No. 16Z, Vs. Marg, Post-Nirmal, Tal-Vasai, Thane (W), Maharashtra-400604. District-Palghar, Maharashtra-401304. PAN : AACAJ1997J Appellant) : Respondent) I.T.A. No.2441/Mum/2024 (Assessment Year: 2017-18) ITO, Circle-4 Jeevan Vikas Nagri Sahakari Ashar IT Park, 6th Floor, Patpedhi Maryadit A Wing, Road No. 16Z, J…

Income Tax Officer, Ward 4.1, Thane vs. Jeevan Vikas Nagri Sahakari Patpedhi Maryadit, Maryadt

In the result, the appeal of the assessee for AY 2017-18 and AY 2018-19 are allowed

ITA 2241/MUM/2024[2017]Status: DisposedITAT Mumbai02 Sept 2024

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

For Respondent: Shri Surendra Jain, Sr. DR

Section 69ASection 80PSection 80P(2)(c)Section 80P(2)(d)

Income Tax Officer, Ward-4(1), Thane vs. Jeevan Vikas Nagri Sahakari Patpedi Maryadit, Vasai

ITA 1961/MUM/2024[2018-19]Status: DisposedITAT Mumbai02 Sept 2024AY 2018-19

Bench: Ms Kavitha Rajagopal, Jm & Shri Ms Padmavathy S, Am, Ι.Τ.Α. No.918/Mum/2024 (Assessment Year: 2017-18) Jeevan Vikas Nagri Sahakari Patpedhi Maryadit Jeevika, First Floor, Rev. Fr. Raskina Marg, Post-Nirmal, Tal-Vasai, District-Palghar, Maharashtra-401304. Pan : Aacaj1997J Vs. Ito, Circle-4 Ashar It Park, 6Th Floor, A Wing, Road No. 16Z, Thane (W), Maharashtra-400604. Appellant) : Respondent) Ι.Τ.Α. No.2441/Mum/2024 (Assessment Year: 2017-18) Ito, Circle-4 Ashar It Park, 6Th Floor, A Wing, Road No. 16Z, Thane (W), Maharashtra-400604. Vs. Jeevan Vikas Nagri Sahakari Patpedhi Maryadit Jeevika, First Floor, Rev. Fr. Raskina Marg, Post-Nirmal, Tal-Vasai, District-Palghar, Maharashtra-401304. Pan : Aacaj1997J Appellant) : Respondent) Ι.Τ.Α. No.917/Mum/2024 (Assessment Year: 2018-19) Jeevan Vikas Nagri Sahakari Patpedhi Maryadit Jeevika, First Floor, Rev. Fr. Raskina Marg, Post-Nirmal, Tal-Vasai, District-Palghar, Maharashtra-401304. Pan : Aacaj1997J Vs. Asst. Cit, Circle-4 Ashar It Park, 6Th Floor, A Wing, Road No. 16Z, Wagle Estate, Thane (W), Maharashtra- 400604. 2

Section 69ASection 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE MS KAVITHA RAJAGOPAL, JM & SHRI MS PADMAVATHY S, AM, Ι.Τ.Α. No.918/Mum/2024 (Assessment Year: 2017-18) Jeevan Vikas Nagri Sahakari Patpedhi Maryadit Jeevika, First Floor, Rev. Fr. Raskina Marg, Post-Nirmal, Tal-Vasai, District-Palghar, Maharashtra-401304. PAN : AACAJ1997J Vs. ITO, Circle-4 Ashar IT Park, 6th Floor, A Wing, Road No. 16Z, Thane (W), Maharashtra-400604. Appellant) : Respondent) Ι.Τ.Α. No.2441/Mum/2024 (Assessment Year: 2017-18) ITO, Circle-4 Ashar IT Park, 6th Floor, A Wing, Road No. 16Z, Thane (W), Maharashtra-400604. Vs. Jeevan Vikas Na…

Blue Rose Industrial Premises Co-Op Society Ltd, Mumbai vs. Income Tax Officer, Ward - 42(1)(1), Mumbai

In the result, the assessee’s appeal ITA NO

ITA 2330/MUM/2024[2018-19]Status: DisposedITAT Mumbai30 Aug 2024AY 2018-19

Bench: SHRI PRASHANT MAHARISHI (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Section 142(1)Section 143(2)Section 250Section 270ASection 80PSection 80P(2)(d)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘K(SMC)’ BENCH MUMBAI BEFORE: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 2329/MUM/2024 (Assessment Year : 2021–22) Blue Rose Industrial Vs. JAO- Income Tax Officer Premises Co-op Ward(1)(1) Society Ltd Kautilya Bhawan, 43, Blue Rose “G” Block Bandra Kurla Industrial Premises Complex, Co-op Society Ltd, Bandra (East), Western Express Mumbai-400051. Highway, Borivali(East), Mumbai-400068. PAN/GIR No. AAAAB3779Q (Appellant) .. (Respondent) Assessee by Shri. Ajay Singh Revenue by Shri. Rajneesh Yadav Sr. DR Date of Hearing 2…

Blue Rose Industrial Premises Co-Op Society Ltd, Mumbai vs. Income Tax Officer, Ward - 42(1)(1), Mumbai

In the result, the assessee’s appeal ITA NO

ITA 2329/MUM/2024[2021-22]Status: DisposedITAT Mumbai30 Aug 2024AY 2021-22

Bench: SHRI PRASHANT MAHARISHI (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Section 142(1)Section 143(2)Section 250Section 270ASection 80PSection 80P(2)(d)

M/S. Torino Co-Operative Housing Society Limited, Mumbai vs. ITO, Ward, 41(1)(5), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2470/MUM/2024[2020-21]Status: DisposedITAT Mumbai02 Aug 2024AY 2020-21

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rajesh Shah, AR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH (SMC), MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI RAHUL CHAUDHARY, JM I.T.A. No. 2470 /Mum/2024 (Assessment Year: 2020-21 M/s Torino Co-operative Housing ITO-41(1)(5), Society Ltd. MUM-W-401-95, Society Office South Avenue, Kautilya Bhavan, BKC, Vs. Hiranandani Gardens, Bandra East, Powai, Mumbai-400076. Mumbai-400051. PAN : AACAT9499B Appellant) : Respondent) Appellant/Assessee by : Shri Rajesh Shah, AR : Shri Kiran Unavekar, Sr. DR Revenue/Respondent by Date of Hearing : 31.07.2024 Date of Pronouncement : 02.08.2024 O R D E R Per Padmavathy S, AM: This appeal by t…

Dheeraj Gaurav Heights-1 Co-Operative Housing Society Limited, Mumbai vs. Income Tax Officer - 24(1)(1), Mumbai

In the result, the appeal is allowed

ITA 1976/MUM/2024[2021-22]Status: DisposedITAT Mumbai01 Aug 2024AY 2021-22

Bench: Ms Kavitha Rajagopal & Shri Ratnesh Nandan Sahayassessment Year: 2021-22 Dheeraj Gaurav Heights- Income Tax Officer- 1 Co- Operative Housing 24(1)(1) Society Limited Piramal Chamber, Ground Floor, Mumbai- 400012. Dheeraj Gaurav Heights-1 Vs. Co- Operative Housing Society, Off. New Link Road, Lokhandwala, Andheri (East)- 400053. Pan: Aaaad3911A (Appellant) (Respondent) Present For : : Ms. Vinita Nara, A.R. Assessee By Revenue By : Shri R. R. Makwana- Sr. D.R.

For Appellant: 1. “The Intimation bearingFor Respondent: Shri R. R. Makwana- SR. D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE MS KAVITHA RAJAGOPAL, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2021-22 Dheeraj Gaurav Heights- Income Tax Officer- 1 Co- Operative Housing 24(1)(1) Society Limited Piramal Chamber, Ground Floor, Mumbai- 400012. Dheeraj Gaurav Heights-1 Vs. Co- Operative Housing Society, Off. New Link Road, Lokhandwala, Andheri (East)- 400053. PAN: AAAAD3911A (Appellant) (Respondent) Present for : : Ms. Vinita Nara, A.R. Assessee by Revenue by : Shri R. R. Makwana- SR. D.R. : 22 . 07 . 2024 Date of Hearing Date of Pr…

Sadhana Sahakari Patpedhi Limited, Palghar vs. CIT(A), NFAC, Delhi

ITA 55/MUM/2024[2017-18]Status: DisposedITAT Mumbai23 Jul 2024AY 2017-18

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Shri Unmesh J NarvekarFor Respondent: ShriDr. Kishore Dhule - CIT DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA 55/Mum/2024 (Assessment year : 2017-18) Sadhana Sahakari Patpedhi vs CIT-APPEAL, NFAC, DELHI Limited, Sadhana Bhavan, Acton, Sador, Vasai West, Dist : Palghar-401 201 PAN : AABASO562K APPELLANT RESPONDENT Assessee by : Shri Unmesh J Narvekar Respondent by : ShriDr. Kishore Dhule - CIT DR Date of hearing : 28/05/2024 Date of pronouncement : 23/ 07/2024 O R D E R PER ANIKESH BANERJEE, J.M: Instant appeal of the assessee is preferred against the order of the…

Nityanand Baug Co Operative Society Limited, Mumbai vs. Principal Commissioner of Income Tax, Mumbai

In the result, appeal is allowed in the above terms

ITA 2209/MUM/2024[2018-19]Status: DisposedITAT Mumbai19 Jul 2024AY 2018-19

Bench: Shri. Br Baskaran & Shri. Raj Kumar Chauhannityanand Baug Co-Operative Vs. Principal Commissioner Of Society Limited Income Tax Plot No. 80/83, Nity Anand Baug, R. Tower No. 6, Vashi Railway C. Marg, Chembur, Mumbai – 400 Station, Commercial Complex, 074. Vashi Navi Mumbai – 400 Pan: Aaaan6410C 703. (Appellant) (Respondent)

Section 142(1)Section 143(2)Section 263Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI. BR BASKARAN, ACCOUNTANT MEMBER AND SHRI. RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Nityanand Baug Co-operative Vs. Principal Commissioner of Society Limited Income Tax Plot No. 80/83, Nity Anand Baug, R. Tower No. 6, Vashi Railway C. Marg, Chembur, Mumbai – 400 Station, Commercial Complex, 074. Vashi Navi Mumbai – 400 PAN: AAAAN6410C 703. (Appellant) (Respondent) Assessee Represented by : Shri. Dinesh R. Shah & Shri. B. R. Vyas Department Represented by : Shri. Dr. Mahesh Akhade, CIT DR. Date of conclusion of Hearing : 01.07.2024 Date of Pronoun…

Silver Sand Coop Housing Soc Ltd, Goregaon (West) vs. ACIT (CPC), Bengalore

In the result, captioned appeals of the assessee are allowed

ITA 1598/MUM/2024[2013-14]Status: HeardITAT Mumbai11 Jul 2024AY 2013-14

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Shri Ravindra Poojari, A/RFor Respondent: Shri R.R. Makwana, Sr. D/R

Section 80PSection 80P(2)(d)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, HON’BLE JUDICIAL MEMBER I.T.A. No. 1598, 1597 & 1596/Mum/2024 Assessment Year: 2013-14, 2014-15 & 2015-16 M/s. Silver Sand Coop Housing ACIT (CPC), Bangalore Soc Ltd. Vs Building No. 12 Silver Sands CHS Ltd. S.V. Road, Piramal Nagar Goregaon (West) Mumbai -400062 [PAN: AADAS5600G] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Ravindra Poojari, A/R Revenue by : Shri R.R. Makwana, Sr. D/R सुनवाई की तारीख/Date of Hearing…

Silver Sand Coop Housing Soc Ltd, Goregaon (West) vs. ACIT (CPC) Bengalore, Bengalore

In the result, captioned appeals of the assessee are allowed

ITA 1597/MUM/2024[2014-15]Status: HeardITAT Mumbai11 Jul 2024AY 2014-15

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Shri Ravindra Poojari, A/RFor Respondent: Shri R.R. Makwana, Sr. D/R

Section 80PSection 80P(2)(d)

Silver Sand Coop Housing Soc Ltd, Goregaon (West) vs. ACIT ( CPC) Bengalore, Bengalore

In the result, captioned appeals of the assessee are allowed

ITA 1596/MUM/2024[2015-16]Status: HeardITAT Mumbai11 Jul 2024AY 2015-16

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Shri Ravindra Poojari, A/RFor Respondent: Shri R.R. Makwana, Sr. D/R

Section 80PSection 80P(2)(d)

Aided Primary Teachers Co-Operative Society Ltd, Kottayam vs. The Itoward-1, Kottayam

In the result, appeal of the assessee is allowed

ITA 244/COCH/2023[2018-19]Status: DisposedITAT Cochin04 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2018-19

For Appellant: Sri Josekutty Jacob, A.RFor Respondent: Sri Ilaiyaraja K.S, Sr. D.R

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

…ITA No.244/Coch/2023 Aided Primary Teachers Co-operative Society Ltd., Kottayam, Kerala IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH: COCHIN (By virtual hearing) BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year: 2018-19 Aided Primary Teachers Co-operative Society Ltd. M/s. Jacob and Jacob Chartered Accountants 2nd Floor, Municipal Market ITO Complex Vs. Ward-1 Market Road, Pala, Kottayam Kottayam District Kerala 686 575 PAN NO : AADAA6992R APPELLANT RESPONDENT Appellant by : Sri Josekutty Jacob, A.R. Respondent by : Sri Ilaiyaraja K.S, Sr. D.R D…

Shree Kumbhajai Co-Op Society Ltd, Mumbai vs. ACIT, CPC, Bangaluru

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

ITA 183/MUM/2024[2020-21]Status: DisposedITAT Mumbai27 Jun 2024AY 2020-21

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhriassessment Year: 2020-21

For Appellant: Shri Ravi Dasija, A.RFor Respondent: Shri Nagnath Pasale, D.R

Section 143(1)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 AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER Assessment Year: 2020-21 M/s. Shree Kumbhajai Co-op. ACIT, CPC Bengaluru Society Ltd., ACIT, Circle-13(2)(12), Room No.452, 4th Floor, 5, Shiv Krupa Building, Vs. S.B. Pawar Marg, Aayakar Bhavan, Kari Road West, Mumbai – 400 020 Mumbai - 400 013 PAN: AAGAS9913B (Appellant) (Respondent) Present for: Assessee by : Shri Ravi Dasija, A.R. Revenue by : Shri Nagnath Pasale, D.R. Date of Hearing : 30 . 05 . 2024 Date of Pronouncement : 27 . 06 . 2024 O R D E…