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 366,339 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

Mumbai Kamgar Madhyawarti Grahak Sahakari Sanstha Maryadit, Mumbai vs. Asst. Commissioner of Income Tax - Circle 20(2), Mumbai

In the result, all the appeals of the assessee are allowed for

ITA 2882/MUM/2024[2020-21]Status: DisposedITAT Mumbai30 Aug 2024AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SUNIL KUMAR SINGH (JUDICIAL MEMBER) ITA Nos. 2885, 2884, 2883 & 2882/MUM/2024 Assessment Year: 2014-15, 2017-18, 2018-19 & 2020-21 Mumbai Kamgar Madhyawarti Grahak Sahakari Sanstha Maryadit, 106A, Apna Bazar, Govindji Keni Road, Naigaum Dadar, Mumbai-400014. PAN NO. AAAJM 0005 H Appellant Vs. Asst. CIT Circle-20(2), Piramal Chambers Lalbaug, Mumbai-400012. Respondent Assessee by Revenue by Date of Hearing Date of pronouncement ORDER PER OM PRAKASH KANT, AM : Mr. Dinesh Kukreja a/w Punit Shah : Mr…

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)

Vividhoddesha Prathamika Grameena Krashi Sahakara Sangha Niyamita Targod, Sirsi vs. Income Tax Officer, Ward-1, Sirsi

ITA 1106/BANG/2024[2018-19]Status: DisposedITAT Bangalore21 Aug 2024AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2018-19

For Appellant: Shri Prakash Hegde, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel

Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment year : 2018-19 Vividhoddesha Prathamika Grameena Vs. The Income Tax Officer, Krashi Sahakara Sangha Niyamita, Ward 1, Targod. Sirsi. 581 402. Sirsi. PAN : AABAH 1070P APPELLANT RESPONDENT Appellant by : Shri Prakash Hegde, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 31.07.2024 Date of Pronouncement : 21.08.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee against the order dated…

Nagini Co Operative Credit Society Limited, Bangalore vs. Income Tax Officer, Ward-6(2)(1), Bangalore

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

ITA 1234/BANG/2024[2017-18]Status: DisposedITAT Bangalore13 Aug 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: Shri Gireesha T.L., A.RFor Respondent: Shri V. Parithivel, D.R

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

…ITA No.1234/Bang/2024 Nagini Co-operative Credit Society Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2017-18 Nagini Co-operative Credit Society Limited No.569, Nagini Bhavana 80Feet Road, 3rd Main, 4th Block ITO Ward-6(2)(1) Vs. Basaveswara Nagar Bangalore Bangalore 560 079 PAN NO : AACAN5552H APPELLANT RESPONDENT Appellant by : Shri Gireesha T.L., A.R. Respondent by : Shri V. Parithivel, D.R. Date of Hearing : 06.08.2024 Date of Pronouncement : 13.08.2024 O R D E R PER…

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…

Parekh Market Co-Op. Society Limited, Mumbai vs. Income Tax Officer 27(2)(1), Mumbai

ITA 2409/MUM/2024[2021-22]Status: DisposedITAT Mumbai02 Aug 2024AY 2021-22

For Appellant: Shri. Mehul ShahFor Respondent: Shri. Kiran Unavekar

Section 139Section 143Section 143(1)Section 80PSection 80P(2)(d)Section 80P(4)Section 81

…aforesaid submission and dismissed the appeal vide, order, dated 10/04/2024, by placing reliance upon the judgment of the Hon'ble Karnataka High Court in the case of Principal Commissioner of Income-tax, Hubballi vs. Totagars Co-operative Sale Society [2017] 83 Taxmann.com 140 (Karnataka). The CIT(A) confirmed the disallowance observing that interest received from a co-operative bank was not eligible for deduction under Section 80P(2)(d) of the Act. The CIT(A) also made reference the provisions contained in Section 80P(4) of the Act. 5. The Appellant is now in appeal before the Tribunal against the order passed…

M/S. Splendor Complex Chs Ltd., Mumbai vs. PCIT Circle 41(4)(1), Mumbai

In the result the appeal filed by the assessee is allowed

ITA 2036/MUM/2024[2018-19]Status: DisposedITAT Mumbai25 Jul 2024AY 2018-19

Bench: Smt Renu Jauhri & Shri Pavan Kumar Gadalem/S Splendor Complex Vs. Pr. Cit – 41 Circle 41(4)(1) Chs Ltd., Room No. 541, Kautilya Cts No.1, Part Of Village, Bhavan, C-41 To C-43, Majas Depot, Jogeshwari G Block, Bkc, Bandra Vikhroli Link Road, (E), Mumbai – 400051. Andheri (E), Mumbai – 400 060. Pan/Gir No. Aalas9136K (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Appellant By Shri. Paresh Gohil, Ca Respondent By Ms.Jancy Elizabeth Rani. Sr.Dr & Shri K. C Selvamani, Cit Dr सुनवाई की तारीख/Date Of Hearing 23.07.2024 घोषणा की तारीख/Date Of Pronouncement 25.07.2024 Order Per Renu Jauhri, Am: “ The Appeal Is Filed By The Assessee Against The Order Of Pr. Commissioner Of Income Tax – 41, Mumbai (In Short “Pr. Cit”), Passed U/S 263 Of The Act Income Tax Act, 1961 (In Short “The Act”). The Assessee Has Raised The Following Grounds Of Appeal:

Section 143(3)Section 263Section 4Section 80Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H (SMC)”BENCH MUMBAI BEFORE SMT RENU JAUHRI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s Splendor Complex Vs. Pr. CIT – 41 Circle 41(4)(1) Chs Ltd., Room No. 541, Kautilya CTS No.1, Part of Village, Bhavan, C-41 to C-43, Majas Depot, Jogeshwari G Block, BKC, Bandra Vikhroli Link Road, (E), Mumbai – 400051. Andheri (E), Mumbai – 400 060. PAN/GIR No. AALAS9136K (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Appellant by Shri. Paresh Gohil, CA Respondent by Ms.Jancy Elizabeth Rani. Sr.DR & Shri K. C Selvamani, CIT DR सुनवाई की तारीख/Date of Hearing 23.07.2024…

Nirmaan Vividoddhesha Souharda Sahakari Niyamitha, Udupi vs. Income Tax Officer, Ward-1 & Tps, Udupi

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

ITA 251/BANG/2024[2017-18]Status: DisposedITAT Bangalore24 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2017-18

For Appellant: Shri Sandeep Chalapathy, CAFor Respondent: Shri Ganesh R Ghale, Standing

Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC-‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2017-18 M/s. Nirmaan Vividoddhesha Souharda Sahakari Niyamitha, The Income Tax 2nd Floor, “Krishna”, Officer, Taluk Office Circle Coure Ward – 1 & TPS, Road, Udupi. Vs. Udupi – 576 101. PAN: AABAN3347F APPELLANT RESPONDENT Assessee by : Shri Sandeep Chalapathy, CA Revenue by : Shri Ganesh R Ghale, Standing Counsel for Revenue Date of Hearing : 11-07-2024 Date of Pronouncement : 24-07-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal a…

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)

Shri Sharanabasaveshwar Credit Souhard Sahakari Niyamit, Halingali vs. Income Tax Officer, Ward and Tps

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

ITA 596/BANG/2024[2020-21]Status: DisposedITAT Bangalore09 Jul 2024AY 2020-21

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Sri.Monish Sowkar, AdvocateFor Respondent: Sri.Ganesh R.Gale, Standing Counsel

Section 143(3)Section 19Section 250Section 56Section 57Section 80Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “SMC-A”, BANGALORE Before Shri Chandra Poojari, Accountant Member & Shri Keshav Dubey, Judicial Member ITA No.596/Bang/2024: Asst.Year : 2020-2021 Shree Sharanbasaveshwar The Income Tax Officer Credit Souharda Sahakari Ward 1 & TPS, vs. Niyamit, Halingali Taluk, Bagalkot. Jamkhandi, District Bagalkot Halingal – 587 315, Karnataka [PAN: AAEAS6699C] (Appellant) (Respondent) Appellant by: Sri.Monish Sowkar, Advocate Respondent by: Sri.Ganesh R.Gale, Standing Counsel Date of Date of Hearing : 28.05.2024 Pronouncement: 09.07.2024 O R D E R Per Keshav Dubey, JM : T…

Mahaveera Credit Co-Operative Society Limited, Mangalore vs. Income Tax Officer, Ward-1(1), Mangalore

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

ITA 301/BANG/2024[2020-21]Status: DisposedITAT Bangalore08 Jul 2024AY 2020-21

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year : 2020-21

For Appellant: Ms. Roopa Arun, AdvocateFor Respondent: Standing Counsel for Department

Section 250Section 58Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC-‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2020-21 M/s. Mahaveera Credit Co-operative Society The Income Tax Ltd., Officer, Thakshila Building, Ward – 1(1), BallalBagh, Mangaluru. Mangaluru – 575 003. Vs. PAN: AAEAM3398Q APPELLANT RESPONDENT Assessee by : Ms. Roopa Arun, Advocate Shri Ganesh R Ghale, Revenue by : Standing Counsel for Department Date of Hearing : 27-05-2024 Date of Pronouncement : 08-07-2024 ORDER PER KESHAV DUBEY, JUDICIAL MEMBER This appeal at the instance of the asses…

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…

Alnavar Credit Souhardha Co-Operative Limited, Alnavar vs. Income Tax Officer, Ward-1(1), Hubli

ITA 738/BANG/2024[2020-21]Status: DisposedITAT Bangalore28 Jun 2024AY 2020-21

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2020-21

For Appellant: Ms. Shreeraksha, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel

Section 56Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2020-21 Alnavar Credit Souhardha Vs. The Income Tax Officer, Co-operative Ltd., Ward 1(1), 01, Indira Nagar, Alnavar, Hubli. Alnavar – 581 103. PAN : AADAA 0459P APPELLANT RESPONDENT Appellant by : Ms. Shreeraksha, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 30.05.2024 Date of Pronouncement : 28.06.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee against order dated 23.02…

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…

Raheja Chambers Premises Co Operative Society Limited, Mumbai vs. ITO Ward 26(1)(1), Mumbai

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

ITA 630/MUM/2024[2014-15]Status: DisposedITAT Mumbai25 Jun 2024AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri Girish Agrawalassessment Year: 2014-15

For Appellant: Shri Nitesh Joshi &For Respondent: Smt Mahita Nair, Sr. D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 M/s. Raheja Chambers National Faceless Premises Co-Operative Society Appeal Centre(NFAC), Limited, Income Tax Department, 1st Floor 213, Delhi/ Assistant Raheja Chambers, Commissioner, Nariman Point, Vs. Income Tax, 212 Mumbai - 400021 Kautiliya Bhavan, PAN: AAAAR1054L Ward 26(1)(1), Mumbai (Jurisdictional Assessing Officer) Mumbai – 400051 (Appellant) (Respondent) Present for: Assessee by : Shri Nitesh Joshi & Shri Manoj Dixit…

Brighton Co Op Hsg Soc Ltd, Mumbai vs. ITO Ward 19(1)(1), Mumbai

In the result, all the appeals are allowed

ITA 35/MUM/2024[2021-22]Status: DisposedITAT Mumbai25 Jun 2024AY 2021-22

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhriassessment Year: 2018-19 Assessment Year: 2020-21 & Assessment Year: 2021-22

For Appellant: Ms. Kinjal Bhuta, A.RFor Respondent: Shri Nagnath Pasale, D.R

Section 143(1)Section 154Section 250Section 80P(2)(c)Section 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: 2018-19 Assessment Year: 2020-21 & Assessment Year: 2021-22 M/s. BRIGHTON CO OP HSG Asst. Director of SOC Ltd., Income Tax, CPC 68D Rungta Lane, ITO Ward 19(1)(1), Nepean Sea Road, Vs. (Jurisdictional Assessing Cumballa Hills S.O., Officer-JAO) Mumbai - 400 006 Piramal Chambers, PAN: AAAJB0246M Mumbai (JAO) Maharasthra – 400 012 (Appellant) (Respondent) Present for: Assessee by : Ms. Kinjal Bhuta, A.R. Revenue by : Shri Nagnath Pasale,…