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

It is most often cited in judgments turning on Section 80P(2)(d), Section 80P(2)(a)(i), Section 80P(4), Section 143(3), Section 80P, Section 56.

Pr. CIT v. Totagars Co-operative Sales Society

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

306 judgments on BharatTax cite Pr. CIT v. Totagars Co-operative Sales Society (83 Taxmann.com 140), spanning 2018 to 2026.

83 Taxmann.com 140High Court2017#256 most cited

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

Interest income earned by a co-operative society from deposits or investments made in a co-operative bank is not eligible for deduction under Section 80P(2)(d) of the Income Tax Act, 1961, in view of Section 80P(4).

306

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2026.

Also referred to as

Pr. CIT v. Totagars Co-operative Sales Society · 83 Taxmann.com 140 · Section 80P(2)(d) · Section 80P(4) · co-operative society interest deduction · interest from co-operative bank · deduction disallowance 80P · Totagars Karnataka High Court · investment income co-operative society

Sections most often in play

Section 80P(2)(d)Section 80P(2)(a)(i)Section 80P(4)Section 143(3)Section 80P Section 56 Section 2(19)Section 250

Issues it is cited on

section 56(i)(ccv)section 80p(1)section 80p(2)(a)(iii)section 2(19)section 80p(4)section 70 section 194a(3)(v)section 80(p)(2)section 80(p)section 80(p)(2)(d)section 5(b)section 80p(2)(c)

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

Horizon Co-Oerative Housing Society Limited, Mumbai vs. ITO, 22(1)(7), Mumbai

Appeal of the assessee is allowed

ITA 5750/MUM/2024[2017-18]Status: DisposedITAT Mumbai07 Jan 2025AY 2017-18

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

For Respondent: Shri Hemanshu Joshi, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No. 5750/Mum/2024 (Assessment Year: 2017-18) Horizon Co-operative Housing ITO 22(1)(7), Room No. 120, 1st Floor, Society Ltd., 1, Horizon Society, S K Ahire Marg, Piramal Chamber, Lal Baug, Vs. Doordarshan, Worli, Parel, Mumbai-400012. Mumbai-400018. PAN : AAAH1685F Appellant) : Respondent) : Ms. Pratiksha Jain a/w Shri Jayesh Appellant /Assessee by Chobisa, AR Revenue / Respondent by : Shri Hemanshu Joshi, Sr. DR Date of Hearing : 02.01.2025 Date of Pronouncement : 07.01.2025 O R D E R Per Padmava…

Manjari Housing Projects LLP, Maharashtra vs. The Deputy Director of Income Tax, Centralized Processing Centre, Bengaluru, Bandra Kurla Complex, Mumbai

Accordingly, we set aside the impugned order passed by the learned CIT(A) for the assessment year 2018-19. As a result, grounds raised by the assessee are allowed

ITA 3368/MUM/2024[2021-22]Status: DisposedITAT Mumbai01 Jan 2025AY 2021-22

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

For Respondent: Shri Rajesh Sakhardande, SR-DR

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 ITO Ward-22(2)(1), Ltd. , 2, Krishna CHS Ltd. Lower Parel, St. Anthonys Road, Kalina, Vs. Mumbai-400012. Santacruz East, Mumbai-400055. PAN: AABAK0750F Appellant) : Respondent) : Shri N. G. Rao, AR Assessee by Revenue by : Shri Rajesh Sakhardande, SR-DR Date of Hearing 30.09.2025 : Date of Pronouncement : 09.10.2025 O R D E R Per Padmavathy S, AM: This appeal by the assessee is against the order of the Commissioner of Income…

The Naragund Taluka Prathamika Shiksak Shiksakiyar Co Op S Limited, Nargund vs. ITO Ward 1 Gadag, Gadag

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1289/BANG/2024[2020-21]Status: DisposedITAT Bangalore04 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2020-21

For Appellant: Shri Siddesh .N. Gaddi, CA

Section 156Section 234ASection 250Section 271(1)(C)Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC-‘B’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2020-21 M/s. The Naragund Taluka Prathamika Shiksa Shiksakiyar The Income Tax Co-op. Credit Society Ltd., Officer, Near bus stand, Ward – 1, Nargund 582 207. Gadag. Karnataka. Vs. PAN: AACAT9998F APPELLANT RESPONDENT Assessee by : Shri Siddesh .N. Gaddi, CA : Shri Ganesh R. Ghale, Standing Revenue by Counsel for Dept. Date of Hearing : 10-09-2024 Date of Pronouncement : 04-12-2024 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal f…

Murthedarara Seva Sahakari Sangha (N) Uppunda, Uppunda vs. ITO Ward- 1 Tps, Udupi

ITA 1474/BANG/2024[2020-21]Status: DisposedITAT Bangalore29 Nov 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2020-21

For Appellant: Shri Ravindra Poojari, C.AFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept

Section 56Section 57Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 8o

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2020-21 Murthedarara Seva Sahakari Sangha (N) Vs. The Income Tax Officer, Uppunda, Ward – 1 & TPS, Uppunda Post Byndoor, Udupi. Udupi – 576 232. PAN – AAIAM 7616 H APPELLANT RESPONDENT Assessee by : Shri Ravindra Poojari, C.A Revenue by : Shri Ganesh R Gale, Standing Counsel for Dept. Date of hearing : 05.09.2024 Date of Pronouncement : 29.11.2024 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This appeal is filed by the assessee challenging the ord…

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…

Gandhinagar District Co.Op.Milk Producers Union Limited, Gandhinagar vs. The ACIT, Circle Gandhinaga, Gandhinagar

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

ITA 513/AHD/2023[2020-21]Status: DisposedITAT Ahmedabad03 Oct 2024AY 2020-21

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.513/Ahd/2023 िनधा"रण वष" /Assessment Year : 2020-21 Gandhinagar District Co- The Asst.Cit बनाम/ Op.Milk Producers Union Ltd. Circle, Gandhinagar V/S. K. Road, Gidc Electronics Estate Sector-25, Gandhinagar Gujarat – 382 024 "थायी लेखा सं./Pan: Aaajg 1061 B (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Tushar Hemani, Sr.Advocate & Shri Parimalsinh B. Parmar, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 25/09/2024 घोषणा की तारीख /Date Of Pronouncement: 03/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Tushar Hemani, Sr.Advocate &For Respondent: Shri Rignesh Das, Sr.DR

Section 143(3)Section 144BSection 80PSection 80P(2)(d)Section 80P(4)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “डी“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD "ी टी.आर. से""ल कुमार, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.513/Ahd/2023 िनधा"रण वष" /Assessment Year : 2020-21 Gandhinagar District Co- The Asst.CIT बनाम/ op.Milk Producers Union Ltd. Circle, Gandhinagar v/s. K. Road, GIDC Electronics Estate Sector-25, Gandhinagar Gujarat – 382 024 "थायी लेखा सं./PAN: AAAJG 1061 B (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Asse…

The Ladol Vivth Karyakari Sahkari Mandli Ltd., Mehsana vs. The ACIT, Circle, Patan

In the result, appeal of the assessee is allowed in part

ITA 527/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad01 Oct 2024AY 2020-21

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 525 To 527/Ahd/2024 (िनधा"रण वष" / Assessment Years : 2017-18, 2018-19 & 2020-21)

For Appellant: Shri M. K. Patel, A.RFor Respondent: Shri N. J. Vyas, Sr. DR

Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 525 to 527/Ahd/2024 (िनधा"रण वष" / Assessment Years : 2017-18, 2018-19 & 2020-21) The Ladol Vivth बनाम/ Assistant Commissioner of Karyakari Sahkari Vs. Income Tax Circle, Patan Mandli Ltd. At: Ladol, TA: Vijapur, Mehsana, Gujarat, 382840 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAAT1107C (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri M. K. Patel, A.R. ""थ" की ओर से/Respondent by : Shri N. J. Vyas, Sr. DR 12/09/2024 Dat…

The Ladol Vivth Karyakari Sahkari Mandli Ltd., Mehsana vs. The ACIT, Circle, Patan

In the result, appeal of the assessee is allowed in part

ITA 526/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad01 Oct 2024AY 2018-19

For Appellant: Shri M. K. Patel, A.RFor Respondent: Shri N. J. Vyas, Sr. DR

Section 80PSection 80P(2)(a)

The Ladol Vivth Karyakari Sahkari Mandli Ltd., Mehsana vs. The ACIT, Circle, Patan

In the result, appeal of the assessee is allowed in part

ITA 525/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad01 Oct 2024AY 2017-18

For Appellant: Shri M. K. Patel, A.RFor Respondent: Shri N. J. Vyas, Sr. DR

Section 80PSection 80P(2)(a)

Dr Chandrakant Davtale Path Sanstha Maryadit Ganeshwadi, Ganeshwadi Shirol vs. Ward-1, Ichalkaranji

The appeal of the assessee stands ALLOWED

ITA 1256/PUN/2024[2014-15]Status: DisposedITAT Pune01 Oct 2024AY 2014-15

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No. 1256/Pun/2024 निर्धारण वषा / Assessment Year : 2014-15 Dr Chandrakant Davtale Path Sanstha Maryadit Ganeshwadi. At: Ganeshwadi, Tal. Shirol, Kolhapur-416115 Pan: Aabad0278M . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Hari Krishan [‘Ld. AR’]For Respondent: Mr BS Rajpurohit [‘Ld. DR’]

Section 147Section 250Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘SMC’ BENCH, PUNE BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND HON’BLE SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No. 1256/PUN/2024 निर्धारण वषा / Assessment Year : 2014-15 Dr Chandrakant Davtale Path Sanstha Maryadit Ganeshwadi. At: Ganeshwadi, Tal. Shirol, Kolhapur-416115 PAN: AABAD0278M . . . . . . . अपीलार्थी / Appellant बिधम / V/s Income Tax Officer, Ward-1, Ichalkaranji . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Mr Hari Krishan [‘Ld. AR’] Revenue by : Mr BS Rajpurohit [‘Ld. DR’] सुनवाई की तारीख / Date of…

Income Tax Officer Ward-2, Ahmednagar. vs. Kanhur Pathar Multi State Co-Operative Credit Society Maryadit, Kanhur, Kanhur Dist. Ahmednagar

In the result, the appeal filed by the Revenue in ITA

ITA 766/PUN/2024[2020-21]Status: DisposedITAT Pune27 Sept 2024AY 2020-21

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Prasad S. BhandariFor Respondent: Shri Ramnath P. Murkunde

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.765 & 766/PUN/2024 िनधा"रण वष" / Assessment Years: 2018-19 to 2020-21 ITO, Ward-2, Ahmednagar. Vs. Kanhur Pathar Multi State Co-operative Credit Society Maryadit Kanhur, Kanhur Tal. Parner Dist. Ahmednagar- 414303. PAN : AAAJK0578K Appellant Respondent Revenue by : Shri Ramnath P. Murkunde Assessee by : Shri Prasad S. Bhandari Date of hearing : 22.07.2024 Date of pronouncement : 27.09.2024 आदेश / ORDER PER VINAY BHAMORE, JM: Both the above captioned app…

Income Tax Officer Ward-2, Ahmednagar., Aayakar, Bhavan, Behind Natraj Hotel, Aurangabad Road vs. Kanhur Pathar Multi State Co-Operative Credit Society Maryadit Kanhur, Kanhur Dist. Ahmednagar

In the result, the appeal filed by the Revenue in ITA

ITA 765/PUN/2024[2018-19]Status: DisposedITAT Pune27 Sept 2024AY 2018-19

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Prasad S. BhandariFor Respondent: Shri Ramnath P. Murkunde

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

The Mangalorean Garden Homes Co Operative Housing Society Limited, Mumbai vs. ITO Ward 23(3)(4), Mumbai

In the result, appeal filed by the assessee is allowed in the above terms

ITA 1696/MUM/2024[2017-18]Status: DisposedITAT Mumbai20 Sept 2024AY 2017-18

Bench: Shri. Amarjit Singh & Shri. Raj Kumar Chauhanthe Mangalorean Garden Homes Vs. Ito Ward 23(3)(4) Co-Operative Housing Society Room No. 119, 1St Floor, Matru Limited Mandir, Tardeo Road, Rebello House, 132, Hill Road, Mumbai – 400007. Bandra (W), Mumbai - 400050. Pan: Aaaat3420G (Appellant) (Respondent)

Section 250Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI. AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI. RAJ KUMAR CHAUHAN, JUDICIAL MEMBER The Mangalorean Garden Homes Vs. ITO Ward 23(3)(4) Co-operative Housing Society Room No. 119, 1st Floor, Matru Limited Mandir, Tardeo Road, Rebello House, 132, Hill Road, Mumbai – 400007. Bandra (W), Mumbai - 400050. PAN: AAAAT3420G (Appellant) (Respondent) Assessee Represented by : Shri. Subhash S. Shetty Department Represented by : Shri. Ashok Kumar Ambastha – Sr. A.R. Date of conclusion of Hearing : 20.06.2024 Date of Pronouncement : 20.09.2024 O R D E R PER…

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…

Alaknanda Sahakari Gruharachana Sanstha Maryadit, Pune vs. Income Tax Officer, Ward 3 (1), Pune

The appeal of the assessee stands ALLOWED

ITA 1393/PUN/2024[2021-2022]Status: DisposedITAT Pune10 Sept 2024AY 2021-2022

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No. 1393/Pun/2024 निर्धारण वषा / Assessment Year : 2021-22

For Appellant: Mr Ashish Thakurdesai [‘Ld. AR’]For Respondent: Mr BS Rajpurohit [‘Ld. DR’]

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

…hit by provisions of s/s (4) of section 80P of the Act. While denying said deduction the Revenue strongly places its reliance on ‘Mavilayi Service Co-operative Bank Ltd. Vs CIT’ [2021, 431 ITR 1 (SC)] and on ‘PCIT Vs Totagars Co-operative Sale Society’ [2017, 83 Taxmann.com 140 (Kar)]. In nutshell the sole & substantive dispute in the present case is not over eligibility of the assessee to claim deduction u/s 80P(2)(d) of the Act but over qualification of interest in view of s/s (4) of section 80P of the Act. 7. First of all, we are mindful to state that, the allowability of deduction u/s 80P(2)(d) of the Act ag…

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…