Premises Cooperative Society Ltd. v. Income Tax Officer

CCI CHAMBERS CO-OP HSG SOC. LTD,MUMBAI vs. INCOME TAX OFFICER-17(2)(1), MUMBAI

In the result, both the appeal

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H (SMC)” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA No. 3542 & 3543/MUM/2025 Assessment Year: 2013-14 & 2015-16 CCI Chambers Co-op. HSG. SOC. ITO-17(2)(1), Ltd., Kautilya Bhavan, Vs. Gr. Floor, CCI Chambers Soc. Bandra Kurla Complex, Dinshaw Wachha Road, Mumbai-400051. Churchgate, Mumbai-400020. PAN NO. AAAJC 0006 E Appellant Respondent : Mr. Prakash Jotwani Assessee by : Mr. Pravin Salunkhe, Sr. DR Revenue by : 21/07/2025 Date of Hearing : 30/07/2025 Date of pronouncement ORDER PER OM PRAKASH KANT, A…

CCI CHAMBERS CO-OP HSG SOC. LTD,MUMBAI vs. ITO 17(2)(1), MUMBAI

In the result, both the appeal

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H (SMC)” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA No. 3542 & 3543/MUM/2025 Assessment Year: 2013-14 & 2015-16 CCI Chambers Co-op. HSG. SOC. ITO-17(2)(1), Ltd., Kautilya Bhavan, Vs. Gr. Floor, CCI Chambers Soc. Bandra Kurla Complex, Dinshaw Wachha Road, Mumbai-400051. Churchgate, Mumbai-400020. PAN NO. AAAJC 0006 E Appellant Respondent : Mr. Prakash Jotwani Assessee by : Mr. Pravin Salunkhe, Sr. DR Revenue by : 21/07/2025 Date of Hearing : 30/07/2025 Date of pronouncement ORDER PER OM PRAKASH KANT, A…

INCOME TAX OFFICER -22(2)(1), MUMBAI, PAREL vs. M.T.N.L. MUMBAI EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD. , MUMBAI

The appeal of the assessee is allowed

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

…eposit with cooperative bank. It is further noted that in the aforesaid decision, the Bench duly considered the decision in Totagar Cooperative Sale Society Ltd. 322 ITR 283 (Supreme Court), Mittal Court Premises Cooperative Society Ltd. vs Income Tax Officer 320 ITR 414 and CIT vs Kangra Cooperative Bank Ltd. 309 ITR 106. Identical ratio was laid down by the Mumbai Bench in Sea Grean Co-operative Hsg. Society vs Income Tax Officer (ITA No.1343/Mum/2017) order dated 31/03/2017. Following the aforesaid decisions and keeping in view, the principle of consistency, the appeal of the assessee is allowed.” 5. From the…

INCOME TAX OFFICER -22(2)(1), MUMBAI, PAREL vs. M.T.N.L. MUMBAI EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD. , MUMBAI

The appeal of the assessee is allowed

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

…eposit with cooperative bank. It is further noted that in the aforesaid decision, the Bench duly considered the decision in Totagar Cooperative Sale Society Ltd. 322 ITR 283 (Supreme Court), Mittal Court Premises Cooperative Society Ltd. vs Income Tax Officer 320 ITR 414 and CIT vs Kangra Cooperative Bank Ltd. 309 ITR 106. Identical ratio was laid down by the Mumbai Bench in Sea Grean Co-operative Hsg. Society vs Income Tax Officer (ITA No.1343/Mum/2017) order dated 31/03/2017. Following the aforesaid decisions and keeping in view, the principle of consistency, the appeal of the assessee is allowed.” 5. From the…

INCOME TAX OFFICER -22(2)(1), MUMBAI, PAREL vs. M.T.N.L. MUMBAI EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD. , MUMBAI

The appeal of the assessee is allowed

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

…eposit with cooperative bank. It is further noted that in the aforesaid decision, the Bench duly considered the decision in Totagar Cooperative Sale Society Ltd. 322 ITR 283 (Supreme Court), Mittal Court Premises Cooperative Society Ltd. vs Income Tax Officer 320 ITR 414 and CIT vs Kangra Cooperative Bank Ltd. 309 ITR 106. Identical ratio was laid down by the Mumbai Bench in Sea Grean Co-operative Hsg. Society vs Income Tax Officer (ITA No.1343/Mum/2017) order dated 31/03/2017. Following the aforesaid decisions and keeping in view, the principle of consistency, the appeal of the assessee is allowed.” 5. From the…

HATKESH CO-OPERATIVE HOUSING SOCIETY LTD.,,MUMBAI vs. INCOME TAX OFFICER-25(2)(4), MUMBAI

In the result, appeal filed by the assessee for the assessment year 2008-09 is allowed

Bench: Shripavankumargadale, Judicialmember & Shri Amarjit Singhhatkesh Co-Operative Vs. Income Tax Officer-25 Housing Society Ltd. (2) (4) 2Nd Floor, 51, Jain Co- Kautilyabhavan, Op Hsgsoc, N.S. Road Bandrakurla Complex, 11, Jvpd Scheme, Vile Bandra East Parle (W) Mumbai-400051 Mumbai-400049 Pan No.Aaalh0017Q Appellant Respondent

…he functioning and administration of co-operative housing society that has been recognized by the Division. Bench of thus Court and the decision to that effect in Mittal Court Premises Cooperative Housing Society Ltd. V/s Income tax officer reported in (2010) 320 ITR 414 concludes the issue. In the light of this Division Bench Order and which has been followed in the cases of Jai Hind Cooperative Housing Society Ltd., Suprabhat Co- operative Housing Society Ltd that we are of the opinion that appeals deserve to be dismissed." 12 Hatkesh co-operative Housing Society Ltd Mumbai. 7. In view of the fact that the is…

ITO 21(2)(2), MUMBAI vs. MTNL MUMBAI EMPLOYEES COOPERATIVE CREDIT SOCIETY LTD., MUMBAI

In the result, the appeal filed by the revenue is hereby ordered to be dismissed

…eposit with cooperative bank. It is further noted that in the aforesaid decision, the Bench duly considered the decision in Totagar Cooperative Sale Society Ltd. 322 ITR 283 (Supreme Court), Mittal Court Premises Cooperative Society Ltd. vs Income Tax Officer 320 ITR 414 and CIT vs Kangra Cooperative Bank Ltd. 309 ITR 106. Identical ratio was laid down by the Mumbai Bench in Sea Grean Co-operative Hsg. Society vs Income Tax Officer (ITA No.1343/Mum/2017) order dated 31/03/2017. Following the aforesaid decisions and keeping in view, the principle of consistency, the appeal of the assessee is allowed. Finally, the…

MTNL MUMBAI EMPLOYEES CO OPERATIVE CREDIT SOCIETY LTD,MUMBAI vs. ITO 21(2)(2), MUMBAI

The appeal of the assessee is allowed

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2013-14 Mtnl Mumbai Employees Income Tax Officer-21(2)(2), Cooperative Credit Society Piramal Chambers, बनाम/ Limited, Lalbaug, Parel, Vs. Shivaji Park Telephone Mumbai-400012 Exchange Compound, Anant Patil Marg, Dadar, Mumbai-400028 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaaam1777H "नधा"रती क" ओर से / Assessee By Shri Deepak Tikekar & Shri R.B. Prabhavalkar Shri Saurabh Kumar Rai-Dr राज"व क" ओर से / Revenue By 17/04/2018 सुनवाई क" तार"ख /Date Of Hearing : 17/04/2018 आदेश क" तार"ख /Date Of Order:

…iety. cooperative bank. It is further noted that in the aforesaid decision, the Bench duly considered the decision in Totagar Co- operative Sale Society Ltd. 322 ITR 283 (Supreme Court), Mittal Court Premises Cooperative Society Ltd. vs Income Tax Officer 320 ITR 414 and CIT vs Kangra Cooperative Bank Ltd. 309 ITR 106. Identical ratio was laid down by the Mumbai Bench in Sea Grean Co-operative Hsg. Society vs Income Tax Officer (ITA No.1343/Mum/2017) order dated 31/03/2017. Following the aforesaid decisions and keeping in view, the principle of consistency, the appeal of the assessee is allowed. Finally,…

ITO 21(2)(5), MUMBAI vs. POONAM CHAMBERS B WING COMMERICAL PREMISES COPERATIVE SOCIETY LTD, MUMBAI

In the result, the appeal filed by the revenue is dismissed

Bench: Shri B.R. Baskaran (Am)

…of mutuality. In this regard, the assessee placed reliance on the decision rendered by Hon’ble Bombay High Court in the case of Mittal Court 2 M/s. Poonam Chambers ‘B’ Wing Commercial Premises Cooperative Society Limited Premises Co-operative Society (2010)(320 ITR 414). The AO did not follow the decision of jurisdictional high court on the reasoning that the revenue has not accepted the said decision and filed SLP in Supreme Court. Accordingly he assessed both the amounts in the hands of the assessee. The Ld CIT(A), however, deleted both the additions by following the decision rendered by jurisdictional High C…

ITO 19 (3)(5), MUMBAI vs. TAHNEE HEIGHTS C.H.S. LTD, MUMBAI

In the result appeal of the Revenue is dismissed

Bench: Shri G.S. Pannu & Shri Amarjit Singh: A.Y : 2012-13

….09.2013. Moreover, in assessee own case for A.Y. 2005-06 the appeals are admitted on same issue before Hon'ble High Court Bombay." "Further, on both the issues in respect of principle of mutuality in the case of M/s. Mittal Court Premises Co-op, Society Ltd.(320 ITR 414) the Department has not accepted the decision of Hon 'ble Bombay High Court and preferred an appeal before the Hon'ble Supreme Court." 3. "On the facts and in the circumstance of the case and in law, the Ld.CIT(A) was erred in directing the AO to delete the addition amounting to Rs. 10,21,000/- made towards/Sales of Scraps' without appreciating t…

ITO 18(1)(2), MUMBAI vs. LOYAL CO OPERATIVE HOUSING SOCIETY LTD, MUMBAI

In the result, appeal of the Revenue is dismissed

Bench: Shri R.C. Sharma, Am & Shri Ravish Sood, Jm आयकर अपीऱ सुं./I.T.A. No.5413/M/2014 (नििाारण वर्ा / Assessment Year: 2010-2011) फनाभ/ Ito – 18(1)(2), M/S. Loyal Cooperative R.No. 104, 1St Floor, Piramal Housing Society Ltd., Vs. Chamber, Parel, Mumbai- Eden Hall, Dr Annie Besant 400012. Road, Rajni Patel Chowk, Worli, Mumbai – 400 018. स्थामी रेखा सं./ Pan : Aaaat5649M (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent)

…or Government directions, the society is bound to repay the same and if it retains the amount, it will be in the nature of profit making and that specific amount will be exigible to tax". In the case of Mittal Court Premises Co-op. Society Ltd. vs. ITO (2010) 320 ITR 414 (Born.), it was held that "A member desirous to purchase office premises shall contribute to the Society for common Amenity Fund/ Repairs and Welfare Fund sum or sums as may be prescribed by the Managing Committee from time to time for Officers/ Godowns etc., according to the area subject to retification by the General Body Meeting". In the prese…

ITO 19(3)(3), MUMBAI vs. SEA FACE PARK CO OPERATIVE HOUSING SOCIETY LTD, MUMBAI

In the result, the appeal of the revenue is dismissed

Bench: S/Sh. Rajendra & Pawan Singhआयकर आयकर अपील अपील संसंसंसं./I.T.A./7146/Mum/2014, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2011-12 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Income Tax Officer-19(3)(3) M/S. Sea Face Park Co-Op Hsg. Society Room No.202, 2Nd Floor, Matru Mandir, Ltd., 50, Bhulabhai Desai Road Mumbai-400 026. Tardeo Rd. Vs. Pan:Aaaas 3577 R Mumbai-400 007. (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Ms. Beena Santosh -Dr Assessee By: Shri R. Murlidhar सुनवाई क" तारीख / Date Of Hearing: 10.01.2017 घोषणा क" तारीख / Date Of Pronouncement: 10.01.2017 आयकर आयकर अिधिनयम अिधिनयम,1961 क" क" धारा धारा 254(1)केकेकेके अ"तग"त अ"तग"त आदेश आदेश आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग"त अ"तग"त आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद"य लेखा सद"य राजे"" राजे"" केकेकेके अनुसार अनुसार Per Rajendra, Am- लेखा लेखा सद"य सद"य राजे"" राजे"" अनुसार अनुसार Challenging The Order Dated 25/09/2014, Of The Cit(A)-27, Mumbai The Assessing Officer (Ao) Has Filed The Present Appeal.Assessee Is A Cooperative Housing Society (Chs). It Filed Its Return Of Income On 29/09/2011,Declaring Nil Income.The Ao Completed The Assessment, U/S.143 (3) Of The Act, On 08/10/2013, Determining Its Income At Rs. 1.16 Crores.

…eives by assessee co-op. housing society under the principle of mutuality without appreciating the fact that the reliance placed on decision of High Court of Bombay in case of M/s.Mittal Court 7146/M/14-M/s. Sea Face Premises Co-op,Hsg.Society Ltd. vs. ITO (320 ITR 414) has not been accepted by Revenue and SLP has been filed before Hon’ble Supreme Court of India against the same. 2. The appellant craves leave to amend or alter any round or add a new ground which may be necessary?” 3. At the time of hearing, nobody appeared on behalf of the assessee-respondent despite notice by RPAD. However, since an identical…

THE VITHALNAGAR CO OPERATIVE HOUSING SOCIETY LTD,MUMBAI vs. ITO WD 21(2)(4), MUMBAI

In the result, the assessee’s appeal for A

Bench: Shri Jason P. Boaz & Shri Sandeep Gosainthe Vithalnagar Co-Operative Income Tax Officer-21(2)(4) Housing Society Ltd. 5Th Cloor, C-10, Pratyaksha 51, Ns. Road No. 11 Vs. Kar Bhavan, Bandra-Kurla Jai Hind Club, Jvpd Scheme Complex, Bandra (E) Vile Parle (W), Mumbai 400056 Mumbai 400050 Pan - Aaaat3055F Appellant Respondent

…pt on the basis of principles of mutuality. iii. The assessee further relied upon the decision of Hon'ble Bombay High Court in the case of Sind Co-op. Housing Society vs. ITO, 317 ITR 147 (Born) and in the case of Mittal Court Premises Co- op. Society vs. ITO 320 ITR 414 (Bom). 4.4 I have considered facts of the case, oral contentions and written submissions of the appellant as against the observations / findings of the AO in the assessment order. The contentions and submissions of the appellant are being discussed and decided as under:- i. It is the fact of the case that the question amount has been received by…

THE NUTAN LAXMI CHS LTD,MUMBAI vs. ITO WD 21(1)(3), MUMBAI

In the result, both the appeals filed by the assessee are allowed as indicated above

Bench: Shri Shailendra Kumar Yadav & Shri Rajesh Kumar.

…lats. The charges are received at the prescribed rates as per the byelaws of the society and are spent for the common purposes of the society for the benefit of the members. In the case of Mittal Court Premises Co-operative Society Ltd. v/s Income Tax Officer 320 ITR 414 the Hon'ble High Court held that the bye-laws themselves provided for non- occupation charges. The contribution, therefore, was by the members for the purpose of mutual benefit. The object of the contribution was the purpose of increasing the society's funds, which could be used for fulfilling the objects of the society. The object of the society…

THE NUTAN LAXMI CHS LTD,MUMBAI vs. ITO WD 21(1)(3), MUMBAI

In the result, both the appeals filed by the assessee are allowed as indicated above

Bench: Shri Shailendra Kumar Yadav & Shri Rajesh Kumar.

…lats. The charges are received at the prescribed rates as per the byelaws of the society and are spent for the common purposes of the society for the benefit of the members. In the case of Mittal Court Premises Co-operative Society Ltd. v/s Income Tax Officer 320 ITR 414 the Hon'ble High Court held that the bye-laws themselves provided for non- occupation charges. The contribution, therefore, was by the members for the purpose of mutual benefit. The object of the contribution was the purpose of increasing the society's funds, which could be used for fulfilling the objects of the society. The object of the society…

ITO 5(1)(4), MUMBAI vs. HILL PROPERTIES LTD, MUMBAI

In the result, appeal filed by the Revenue is dismissed

Bench: Shri D. Karunakara Rao & Shri C.N. Prasadआयकर अपीऱ सं./I.T.A. No.7051/M/2014 (Ay: 2009-2010) फनाभ/ Ito-5(1)(4), M/S. Hill Properties Ltd., Aayakar Bhavan, Hill Park Estate, A.G. Bell Vs. R.No.569, 5 Th Floor, M.K. Road, Road, Malbar Hill, Mumbai – 400 020. Mumbai – 400 006. स्थामी रेखा सं./ Pan : Aabch 7578 L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI C.N. PRASAD, JUDICIAL MEMBER आयकर अपीऱ सं./I.T.A. No.7051/M/2014 (AY: 2009-2010) फनाभ/ ITO-5(1)(4), M/s. Hill Properties Ltd., Aayakar Bhavan, Hill Park Estate, A.G. Bell Vs. R.No.569, 5 th Floor, M.K. Road, Road, Malbar Hill, Mumbai – 400 020. Mumbai – 400 006. स्थामी रेखा सं./ PAN : AABCH 7578 L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. अऩीराथी की ओय से / Assessee by : Shri S.K. Misra, DR प्रत्मथी की ओय से/ Revenue by : Shri Farukh Irani, AR सुनवाई की तायीख / Date of Hearing : 16.06.2016 घ…

ITO 21(3)(2), MUMBAI vs. SAMRUDRA MAHAL PREMISES, MUMBAI

The appeal of the Revenue is dismissed

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2011-12 Income Tax Act Officer-21(3)(2) M/S. Samudra Mahal Room No. 203, 2Nd Floor Premises Co-Op Society Ltd. बनाम/ Piramal Chambers, Lalbaug “Samudra Mahal” Vs. Mumbai 400012 Dr. Annie Besant Road Worli, Mumbai 400018 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aacts4733N

…that all amounts received by the Co-operative Housing Society on the grounds of transfer charges are exempt under the principle of mutuality. Similar view has also been taken in the case of Mittal Court premises Co-operative Society Ltd Vs. Income-tax Officer.320 ITR 414 (Bom). We also find that the CIT(A) has followed the decision of Hon'ble Bombay High Court in the case of Sind Co-operative Housing Society Ltd (supra) and other decisions on above issue for allowing the transfer fees claimed by the assessee. We, therefore, uphold the same by rejecting ground of appeal taken by department in the assessment years…

POONAM CHAMBERS B WING COMMERICAL PREMISES COPERATIVE SOCIETY LTD,MUMBAI vs. ITO 18(1)(2), MUMBAI

In the result, the appeal filed by the assessee-society in ITA N0

Bench: Shri Sanjay Garg & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.2470/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) Poonam Chambers ‘B’ Wing Income Tax Officer – बनाम/ Commercial Premises Co-Op. 18(1)(2), Mumbai. V. Society Ltd., Plot No. G, Shiv Sagar Estate, Dr. A.B. Road, Worli, Mumbai – 400018. "थायी लेखा सं./Pan : Aaaap1685M .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

…mutuality is applicable to the society was the contention of the learned counsel for the assessee-society. The assessee-society relied upon the decision of Hon’ble Bombay High Court in the case of Mittal Court Premises Co-operative Society Ltd. v. ITO (2010) 320 ITR 414 (Bom), Sind Co-operative Housing Society v. ITO (2009) 317 ITR 47 (Bom) , CIT v. Darbhanga Mansion CHS Ltd. (2015) 273 CTR 0473(Bom.) . The assessee-society also relied upon decision of Mumbai Benches of Tribunal in the case of New Breach Candy CHS Ltd. v. ITO (2010) 2 ITR(Trib.)265(Mum.) and ITO v. Ashoka Apt. CHS Ltd. in ITA no 2845/Mum/2010 an…