Which sections of the Income Tax Act does Quepem Urban Co-operative Credit Society Ltd. v. Asstt. CIT come up under?

It is most often cited in judgments turning on Section 80P(2)(a)(i), Section 80P(4), Section 143(3), Section 250, Section 80P, Section 80P(2)(d).

Quepem Urban Co-operative Credit Society Ltd. v. Asstt. CIT

Q: How many judgments cite Quepem Urban Co-operative Credit Society Ltd. v. Asstt. CIT?

44 judgments on BharatTax cite Quepem Urban Co-operative Credit Society Ltd. v. Asstt. CIT (58 Taxmann.com 113), spanning 2016 to 2026.

58 Taxmann.com 113High Court2015#2649 most cited

What is Quepem Urban Co-operative Credit Society Ltd. v. Asstt. CIT authority for?

A co-operative credit society that does not fall under the definition of a "co-operative bank" in Part V of the Banking Regulation Act, 1949 is eligible for deduction under Section 80P of the Income Tax Act, 1961, as it is not excluded by Section 80P(4). The assessee, being a co-operative credit society, is not considered a co-operative bank for the purpose of denying the Section 80P deduction.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

Quepem Urban Co-operative Credit Society Ltd. · Section 80P · Section 80P(4) · co-operative bank definition · Banking Regulation Act 1949 Section 56(c)(ccv) · eligibility for 80P deduction · co-operative credit society · exclusion from 80P(4) · Bombay High Court 2015 · income tax deduction · status of co-operative society

Also reported as

232 Taxmann 510

Sections most often in play

Section 80P(2)(a)(i)Section 80P(4)Section 143(3)Section 250 Section 80P Section 80P(2)(d)Section 56 Section 144B

Issues it is cited on

section 80(p)(4)section 80p(2)(b)section 80(p)(2)doctrine of mutuality section 80(p)section 63 section 64 section 52 section 253(1)section 80p(4)section 2(19)section 80p(1)

Judgments citing Quepem Urban Co-operative Credit Society Ltd. v. Asstt. CIT

ITO 20 (3)(4), Mumbai vs. Kem Hospital & Sheth Gsm College Employees Co.Op. Credit Society Ltd., Mumbai

The appeal of the revenue is dismissed

ITA 6366/MUM/2019[2015-16]Status: DisposedITAT Mumbai07 Apr 2021AY 2015-16

Bench: Shri Manoj Kumar Aggarwal () & Shri Ravish Sood () Income Tax Officer-20(3)(4), The Kem Hospital & Sheth Mumbai Vs. Gsm College Employees Co-Operative Credit Society Limited

For Appellant: Shri Kumar Kale, A.RFor Respondent: Shri Sumit Kumar, D.R

Section 143(1)Section 143(2)Section 143(3)Section 2(24)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) Income Tax Officer-20(3)(4), The KEM Hospital & Sheth Mumbai Vs. GSM College Employees Co-operative Credit Society Limited PAN No. AAAAT5055H (Revenue) (Assessee) Assessee by : Shri Kumar Kale, A.R Revenue by : Shri Sumit Kumar, D.R Date of Hearing : 31/03/2021 Date of pronouncement : 07/04/2021 ORDER PER RAVISH SOOD, J.M: The present appeal filed by the revenue is directed against the order passed by the CIT(A)-32, Mumbai, dated 17.07.2019, which in turn…

ITO-26(2)(5), Mumbai vs. M/S Ramaraja Kshatriya Co-Op Credit Soc. Ltd., Mumbai

In the result, Revenue’s appeals stand dismissed

ITA 4896/MUM/2019[2014-15]Status: DisposedITAT Mumbai11 Mar 2021AY 2014-15

Section 5Section 80PSection 80P(2)(d)Section 80P(4)

…THE INCOME TAX APPELLATE TRIBUNAL “D” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Ramlal Negi (JM) I.T.A. No. 4896/Mum/2019 (Assessment Year 2014-15) I.T.A. No. 4897/Mum/2019 (Assessment Year 2015-16) Vs. M/s. Ramaraja Kshatriya ITO-26(2)(5) Room No. 319 Cooperative Credit 3rd Floor Society Limited Kautilya Bhawan 04, Ground Floor Bandra Kurla Complex Kaveri Complex Bandra East Kurla Pipeline Road Mumbai-400 051. Prabhat Wadi, Saki Naka Mumbai-400 072. PAN : AAAAR9632A (Appellant) (Respondent) Assessee by Shri Anil Topiwala Department by Shri Bharat Andhle Date of Hearing 09.03.2021 Date of Pronouncement 11.…

M/S. Himachal Culture Association Co-Op Credit Society Ltd., Mumbai vs. Assistant Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal of the assessee is allowed

ITA 5273/MUM/2019[2015-16]Status: DisposedITAT Mumbai03 Feb 2021AY 2015-16

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadaleassessment Year: 2015-16

For Appellant: Dr. P. Daniel, A.RFor Respondent: Shri Gurbinder Singh, D.R

Section 143(1)Section 154Section 80Section 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Year: 2015-16 M/s. Himachal Culture ACIT, CPC, Association Co-op. Credit Post Bag 8, Society Ltd., EPO, Bangalore, 302, 3rd Floor, Karnataka- 560100 Nirmal Industrial Estate, Vs. Plot No.109, Opp. Nehru Garden, Sion (E), Mumbai – 400 022 PAN: AAAAH5036L (Appellant) (Respondent) Present for: Assessee by : Dr. P. Daniel, A.R. Revenue by : Shri Gurbinder Singh, D.R. Date of Hearing : 21.01.2021 Date of Pronouncement : 03.02.2021 O R D E R Per Rajesh Ku…

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

ITA 3733/MUM/2019[2014-15]Status: DisposedITAT Mumbai27 Jan 2021AY 2014-15

For Appellant: Deepak Tikekar, ARFor Respondent: Shri Bharat Anahale (DR)

Section 143(2)Section 56Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.3733/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2014-15) ITO-21(2)(2) बिधम/ MTNL Mumbai Employees Piramal Chambers, 1st Floor Cooperative Credit Society Vs. Room NO.111 Limited Lalbaug, Parel Shivaji Park, Telephone Mumbai-400 012 Exchange Compound, Anant Patil Marg, Dadar Mumbai-400 028 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAAM1777H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri Bharat Anahale (DR) Assessee by: Deepak Tikekar, AR सुनवाई की…

ITO 20(3)(4), Mumbai vs. The Kem Hospital and Seth Gsm College Employees Co-Op. Credit Society Ltd., Mumbai

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

ITA 4552/MUM/2019[2014-15]Status: DisposedITAT Mumbai06 Jan 2021AY 2014-15

Bench: Shri M. Balaganesh & Shri Pavan Kumar Gadale

For Appellant: Shri Gurbinder Singh, DRFor Respondent: Shri Kumar Kale, AR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 4552/Mum/2019 (A.Y: 2014-15) ITO – 20(3)(4) The KEM Hospital and बनाम/ Room No. 616, 6th Floor, Seth GSM College Vs. Piramal Chambers, Employees Co-op. Credit Lalbaug, Parel – 400012. Society Ltd., KEM Hospital Bldg, Parel Mumbai – 400012. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAAT5055H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant by : Shri Gurbinder Singh, DR ""यथ" क" ओर से/Respondent by : Shri Kumar Kale, AR 06/01/2021 सुनवाई क…

M/S.Porkulam Service Co-Op Bank Ltd, Thrissur vs. The ITO, Guruvayoour

ITA 82/COCH/2020[2010-11]Status: DisposedITAT Cochin20 Feb 2020AY 2010-11

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Vipin K.KFor Respondent: Sri.Sudhanshu Shekhar Jha

Section 154Section 80Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.81/Coch/2020 : Asst.Year 2009-2010 ITA No.82/Coch/2020 : Asst.Year 2010-2011 M/s. Porkulam Service Co- The Income Tax Officer operative Bank Limited Vs. Ward -2 C/o.M/s.Cheeran Varghese & Co Guruvayoor. Chartered Accountants, “Cheerans”, Mundupalam, 1st Cross, Thrissur – 680 001. [PAN : AAAAP4486A (Appellant) (Respondent) Appellant by : Sri.Vipin K.K. Respondent by : Sri.Sudhanshu Shekhar Jha Date of Pronouncement : 04.03.2020 Date of Hearing : 04.03.2020 O R D E R Per George George…

M/S.Porkulam Service Co-Op Bank Ltd, Thrissur vs. The ITO, Guruvayoour

ITA 81/COCH/2020[2009-10]Status: DisposedITAT Cochin20 Feb 2020AY 2009-10

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Vipin K.KFor Respondent: Sri.Sudhanshu Shekhar Jha

Section 154Section 80Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

Mahapalika Kshetra Madhyamik Shikshak Sahakari Patsanstha Maryadit, Mumbai vs. Income Tax Officer 21(2)(2), Mumbai

The appeal of the revenue is dismissed and the appeal the assessee is allowed for statistical purposes

ITA 4306/MUM/2018[2013-14]Status: DisposedITAT Mumbai22 Oct 2019AY 2013-14

Bench: Shri Pramod Kumar & Shri Ravish Soodita No.4582/Mum/2017 (Assessment Years: 2012-13 & 2013-14) Mahapalika Kshetra Madhyamik Shikshak Ito 21(2)(2), Sahakari Patsanstha Maryadit Room No. 111, 1St Floor, 201/202, Anish Tower, Piramal Chambers, Parel, Vs. Bapat Marg, Matunga West, Mumbai – 400 012 Mumbai – 400 016

For Appellant: Shri Naren Sheth, A.RFor Respondent: Ms. Jothilakshmi Nayak, D.R

Section 143(3)Section 251Section 28Section 56Section 80Section 801Section 80P(2)(a)Section 80P(2)(d)

…umstances of the case and in law, the Ld. CIT(A) has erred in ignoring the fact that the facts are different in this case than the judgment of Hon'ble Bombay High Court in the case of Quepem Urban Cooperative Credit Society Ltd. Vs. ACIT, dt.17.04.2015 (2015) 58 Taxmann.com 113(Bombay) and erred in not appreciating the fact that the assessee fulfills the conditions laid down u/s.56(c)(ccv) of Part V of Banking Regulation Act, 1949 and covered under purview of co- operative bank. 6. The appellant prays that the order of Ld. CIT(A) on the above grounds be set aside and that of the Assessing Officer be restored. 7.…

Joint Commissioner of Income Tax (OSD) - Circle 3, Mumbai vs. Kanchangauri Mahila Sahakari Patpedhi Maryadit, Mumbai

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

ITA 780/MUM/2018[2014-15]Status: DisposedITAT Mumbai01 Jul 2019AY 2014-15

Bench: Shri Ramit Kochar & Shri Ravish Soodआयकर अपीऱ सं./I.T.A. No.780/Mum/2018 (नििाारण वर्ा / Assessment Year: 2014-15) बिाम/ Jcit (Osd), Circle-3, Kanchangauri Mahila Kalyan Sahakari Patpedhi 2Nd Floor, Rani Mansion, Maryadit, V. Murbad Road, 1St Floor, Kalyan (W)-421301 Riddhi Siddhi Complex, Malviya Road, Ramnagar, Dombivli (E) 421201 स्थायी ऱेखा सं./ Pan: Aabak6464E (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri. Manoj Kumar Singh (Dr) Assessee By: Shri. Kumar Kale (Ar) सुनवाई की तारीख /Date Of Hearing : 14.05.2019 घोषणा की तारीख /Date Of Pronouncement : 01.07.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 780/Mum/2018, Is Directed Against Appellate Order Dated 30.11.2017, Passed By Learned Commissioner Of Income Tax (Appeals)-1, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2014-15, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Assessment Order Dated 02.12.2016 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2014-15. I.T.A. No.780/Mum/2018

For Appellant: Shri. Kumar Kale (AR)For Respondent: Shri. Manoj Kumar Singh (DR)

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

…आयकर अपीऱीय अधिकरण “H” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपीऱ सं./I.T.A. No.780/Mum/2018 (नििाारण वर्ा / Assessment Year: 2014-15) बिाम/ JCIT (OSD), Circle-3, Kanchangauri Mahila Kalyan Sahakari Patpedhi 2nd Floor, Rani Mansion, Maryadit, v. Murbad Road, 1st Floor, Kalyan (W)-421301 Riddhi Siddhi Complex, Malviya Road, Ramnagar, Dombivli (E) 421201 स्थायी ऱेखा सं./ PAN: AABAK6464E (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by: Shri. Manoj Kumar Singh (DR) Assessee by: Shr…

Income Tax Officer 21(2)(2), Mumbai vs. Mahapalika Kshetra Madhyamik Shikshak Sahakari Patsanstha Maryadit, Mumbai

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

ITA 928/MUM/2018[2014-15]Status: DisposedITAT Mumbai25 Jun 2019AY 2014-15

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.928/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2014-15) Ito-21(2)(2) बिधम/ M/S. Mahapalika Kshetra Room No.111, 1St Floor, Madhyamik Vs. Shikshaksahakari Patsanstha Piramal Chambers, Parel, Mumbai-400012. Maryadit, 201/202, Anish Tower, Senapati Bapat Marg, Matunga (W), Mumbai-400016. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaam1865G (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri S. K. Mitra Assessee By: Shri Narend. Sheth सुनवाई की तारीख / Date Of Hearing: 09/05/2019 घोषणा की तारीख /Date Of Pronouncement: 25/06/2019 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 13.11.2017 Passed By The Commissioner Of Income Tax (Appeals) -33, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2012- 13. 2. The Revenue Has Raised The Following Grounds: -

For Appellant: Shri Narend. ShethFor Respondent: Shri S. K. Mitra

Section 143(2)Section 56Section 80PSection 80P(2)(a)Section 80P(2)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.928/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2014-15) ITO-21(2)(2) बिधम/ M/s. Mahapalika Kshetra Room No.111, 1st Floor, Madhyamik Vs. ShikshakSahakari Patsanstha Piramal Chambers, Parel, Mumbai-400012. Maryadit, 201/202, Anish Tower, Senapati Bapat Marg, Matunga (W), Mumbai-400016. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAAM1865G (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri S. K. Mitra Assessee by: Shri Narend. Sheth सुनवाई की तारीख / Date of Hearing: 0…

ITO 21(2)(3), Mumbai vs. More Mauli Co Operative Credit Society Ltd, Mumbai

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 7572/MUM/2016[2012-13]Status: DisposedITAT Mumbai31 Oct 2018AY 2012-13

Bench: Shri Shamim Yahya & Shri Ravish Soodita Nos. 7571, 7572 & 7573/Mum/2016 (Assessment Years: 2010-11, 2012-13 & 2013-14)

For Appellant: Shri Chaitanya Anjaria, D.RFor Respondent: None

Section 143(3)Section 147Section 56Section 80PSection 80P(2)(a)Section 80P(4)

…P a g e | 1 ITA Nos. 7571, 7572 & 7573/Mum/2016 The ITO-(2)(3) Vs. More Mauli IN THE INCOME TAX APPELLATE TRIBUNAL "D" Bench, Mumbai Before Shri Shamim Yahya, Accountant Member and Shri Ravish Sood, Judicial Member ITA Nos. 7571, 7572 & 7573/Mum/2016 (Assessment Years: 2010-11, 2012-13 & 2013-14) The ITO-21(2)(3) More Mauli Co-operative Credit Room No. 105, 1st Floor, Society Ltd. Piramal Chambers, Parel, Vs. 7/12 Khimaji Nagji Chawl Mumbai-400 012 Senapati Bapat Marg, Lower Parel, Mumbai-400013 PAN – AAAAM7752L Appellant Respondent Appellant by: Shri Chaitanya Anjaria, D.R Respondent by: None Date of Hearing…

ITO 21(2)(3), Mumbai vs. More Mauli Co Operative Credit Society Ltd, Mumbai

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 7571/MUM/2016[2010-11]Status: DisposedITAT Mumbai31 Oct 2018AY 2010-11

Bench: Shri Shamim Yahya & Shri Ravish Soodita Nos. 7571, 7572 & 7573/Mum/2016 (Assessment Years: 2010-11, 2012-13 & 2013-14)

For Appellant: Shri Chaitanya Anjaria, D.RFor Respondent: None

Section 143(3)Section 147Section 56Section 80PSection 80P(2)(a)Section 80P(4)

ITO 21(3)(3), Mumbai vs. Siemens Employess Co Operative Credit Society Ltd, Mumbai

In the result, the Revenue’s appeal stands dismissed

ITA 2934/MUM/2017[2013-14]Status: DisposedITAT Mumbai14 Aug 2018AY 2013-14

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm

For Appellant: None

Section 2Section 5Section 56Section 80PSection 80P(2)(a)Section 80P(4)

…and circumstances of the case, the Ld. CIT(A) erred in ignoring the fact that the facts are different in this case than the judgment of the Hon'ble Bombay High Court in the case of Quepem Urban Co-operative credit Society Ltd. Vs. ACIT dated 17.04.2015 (2015) 58 Taxmann.com 113 (Bombay) and the Ld. CIT(A) also erred in appreciating the fact that the assessee fulfills the conditions as laid down u/s 56(c)(ccv) of the Part V of Banking Regulation Act, 1949 and covered under purview of Co-operative Bank." 5. "The appellant prays that the order of Ld. CIT(A) on the above grounds be set aside and that of the Assessing…

ITO 20(2)(1), Mumbai vs. Mumbai Sales Tax Staff Co Op Credit Society Ltd, Mumbai

In the result, appeal filed by the revenue for assessment year 2013-2014

ITA 1820/MUM/2017[2013-14]Status: DisposedITAT Mumbai08 Aug 2018AY 2013-14

Bench: Shri Shamim Yahya (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2013-14 The Income Tax Officer, M/S Mumbai Sales Tax Staff Ward 20(2)(1), Co-Op Credit Society Ltd., Room No. 216, 18, Vikrikar Bhavan, Piramal Chamber, Lalbaug, Vs. Balwant Singh, Mumbai - 400012 Dhondi Marg, Mazgaon, Mumbai – 400010 Pan: Aaaat0006E (Appellant) (Respondent) Revenue By : Shri Chaudhary Arun Kumar Singh (Dr) Assessee By : Shri Rajendra Kadrekar (Ar) Date Of Hearing: 02/08/2018 Date Of Pronouncement: 08/08/2018

For Appellant: Shri Rajendra Kadrekar (AR)For Respondent: Shri Chaudhary Arun Kumar Singh

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “I”, MUMBAI BEFORE SHRI SHAMIM YAHYA (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2013-14 The Income Tax Officer, M/s Mumbai Sales Tax Staff Ward 20(2)(1), Co-Op Credit Society Ltd., Room No. 216, 18, Vikrikar Bhavan, Piramal Chamber, Lalbaug, Vs. Balwant Singh, Mumbai - 400012 Dhondi Marg, Mazgaon, Mumbai – 400010 PAN: AAAAT0006E (Appellant) (Respondent) Revenue by : Shri Chaudhary Arun Kumar Singh (DR) Assessee by : Shri Rajendra Kadrekar (AR) Date of Hearing: 02/08/2018 Date of Pronouncement: 08/08/2018 O R D E R PER RAM LAL NEGI, JM This appeal has b…

ITO 20(3)(4), Mumbai vs. Kem Hospital and Sheth Gsm College Employees Co-Op. Credit Society Ltd., Mumbai

In the result, appeal filed by Revenue is dismissed

ITA 864/MUM/2017[2013-14]Status: DisposedITAT Mumbai20 Jun 2018AY 2013-14

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year: 2013-14 Income Tax Officer-20(3)(4), Kem Hospital & Sheth Gms Room No.616, 6Th Floor, Collage Employees Co-Op. बनाम/ Piramal Chamber, Credit Society Ltd. Vs. Parel, Ground Floor, Kem Mumbai-400012 Hospital Building, Parel, Mumbai-400012 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aaaat5055H

Section 143(3)Section 2(24)Section 253Section 80PSection 80P(2)(a)Section 80P(4)Section 80P(4)(viia)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘ ‘एच’’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘H’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी मनोज कुमार अ"वाल, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Manoj Kumar Aggarwal, Accountant Member Assessment Year: 2013-14 Income Tax Officer-20(3)(4), KEM Hospital & Sheth GMS Room No.616, 6th Floor, Collage Employees Co-op. बनाम/ Piramal Chamber, Credit Society Ltd. Vs. Parel, Ground Floor, KEM Mumbai-400012 Hospital Building, Parel, Mumbai-400012 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. AAAAT5055H राज"व क" ओर से / Revenue b…

ITO 26(3)(2), Mumbai vs. Shree Datta Prasad Sahakari Patsanstha Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 6857/MUM/2016[2012-13]Status: DisposedITAT Mumbai15 Jun 2018AY 2012-13

Bench: Shri G.S. Pannu & Shri Ram Lal Negi: A.Y : 2012-13

For Appellant: Ms. Aarju GarodiaFor Respondent: Shri Vanesh Kumar

Section 143(3)Section 2(24)(viia)Section 80P(2)Section 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER : A.Y : 2012-13 ITO-26(3)(2), Vs. Shree Datta Prasad Sahakari Mumbai (Appellant) Patsanstha Ltd., Shop no. 108/109/110/111, S.G. Barve Marg, Kurla (E), Mumbai 400 024 (Respondent) PAN : AABAS6993E Appellant by : Ms. Aarju Garodia Respondent by : Shri Vanesh Kumar Date of Hearing : 17/04/2018 Date of Pronouncement : 15/06/2018 O R D E R PER G.S. PANNU, AM : The captioned appeal by the Revenue is directed against the order of CIT(A)-38, Mumbai dated 31.08.2016 pertain…

ITO 20(2)(1), Mumbai vs. Mumbai Agnishaman Dal Sahakari Patpedhi Ltd., Mumbai

In the result, appeal filed by Revenue is dismissed

ITA 4982/MUM/2016[2012-13]Status: DisposedITAT Mumbai15 Mar 2018AY 2012-13

Bench: Shri Shamim Yahya & Shri Pawan Singhito-20(2)(1) M/S Mumbai Agnishaman Dal Room No. 216, 2Nd Floor, Sahakari Patpedhi Ltd., B.J. Road, Vs. Piramal Chambers, Lalbaug, Byculla, Mumbai-400008 Parel, Mumbai-400012. Pan:Aaaam2960N (Appellant) (Respondent) Revenue By : Ms. Pooja Swaroop (Dr) Assessee By : Shri Rohit Kasat (Ar) Date Of Hearing : 15.03.2018 Date Of Pronouncement : 15.03.2018 Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Revenue Under Section 253 Of Income Tax Act Is Directed

For Appellant: Shri Rohit Kasat (AR)For Respondent: Ms. Pooja Swaroop (DR)

Section 143(3)Section 2(24)Section 253Section 254(1)Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “F”, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITO-20(2)(1) M/s Mumbai Agnishaman Dal Room No. 216, 2nd Floor, Sahakari Patpedhi Ltd., B.J. Road, Vs. Piramal Chambers, Lalbaug, Byculla, Mumbai-400008 Parel, Mumbai-400012. PAN:AAAAM2960N (Appellant) (Respondent) Revenue by : Ms. Pooja Swaroop (DR) Assessee by : Shri Rohit Kasat (AR) Date of hearing : 15.03.2018 Date of Pronouncement : 15.03.2018 Order Under Section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by Revenue under section 253 o…

Merwanjee Cama Park Co Op Housing Society Ltd, Mumbai vs. ITO RG 20(2)(2), Mumbai

In the result, the appeal of the assessee stands allowed

ITA 6139/MUM/2014[2010-11]Status: DisposedITAT Mumbai27 Sept 2017AY 2010-11

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am श्री महाविर स िंग, न्याययक दस्य एििं श्री राजेश कुमार, ऱेखा दस्य के मक्ष Merwanjee Cama Park Co-Op Income Tax Officer-Range फनधभ/ Housing Society Ltd., 20(2)(2),Room No.610, Andheri, Piramal Chambers, Vs. Mumbai-400058 Parel, Mumbai-400012. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Suman Kumar

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

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “फी”, म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “B” MUMBAI BEFORE SHRI MAHAVIR SINGH, JM AND SHRI RAJESH KUMAR, AM श्री महाविर स िंग, न्याययक दस्य एििं श्री राजेश कुमार, ऱेखा दस्य के मक्ष Merwanjee Cama Park Co-op Income Tax Officer-Range फनधभ/ Housing society Ltd., 20(2)(2),Room No.610, Andheri, Piramal Chambers, Vs. Mumbai-400058 Parel, Mumbai-400012. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) : स्थधमी रेखध सं./ PAN : AAAAM2119B (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) : अऩीरधथी की ओय से / Assessee by : Shri Nitesh Joshi प्रत्मथी की ओय से/ Revenue by : Shri S…

ITO 17(2)(5), Raipur vs. Punjab National Bank Employees Co Op Credit Society Ltd, Mumbai

In the result, appeals filed by the revenue for assessment years 2012-

ITA 3730/MUM/2017[2012-13]Status: DisposedITAT Mumbai13 Sept 2017AY 2012-13

Bench: Shri G.S. Pannu (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2012-2013 The I.T.O.- 17(2)(5), M/S Punjab National Bank Room No. 134, Employees Co-Op Credit - Aayakar Bhavan, M.K. Road, Society Ltd. Mumbai - 400020 Vs. Pnb House, Sir P M Road, Fort, Mumbai - 400001 Pan: Aaaap4318B (Appellant) (Respondent) & Assessment Year: 2013-2014 The I.T.O.- 17(2)(5), M/S Punjab National Bank Room No. 134, Employees Co-Op Credit - Aayakar Bhavan, M.K. Road, Society Ltd. Mumbai - 400020 Vs. Pnb House, Sir P M Road, Fort, Mumbai - 400001 Pan: Aaaap4318B (Appellant) (Respondent) Revenue By : Shri Saurabh Deshpande (Dr) Assessee By : Shri Prabhakar Shetty (Ar) Date Of Hearing: 05/09/2017 Date Of Pronouncement: 13/09/2017

For Appellant: Shri Prabhakar Shetty (AR)For Respondent: Shri Saurabh Deshpande (DR)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI BEFORE SHRI G.S. PANNU (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2012-2013 The I.T.O.- 17(2)(5), M/s Punjab National Bank Room No. 134, Employees Co-Op Credit - Aayakar Bhavan, M.K. Road, Society Ltd. Mumbai - 400020 Vs. PNB House, Sir P M Road, Fort, Mumbai - 400001 PAN: AAAAP4318B (Appellant) (Respondent) & Assessment Year: 2013-2014 The I.T.O.- 17(2)(5), M/s Punjab National Bank Room No. 134, Employees Co-Op Credit - Aayakar Bhavan, M.K. Road, Society Ltd. Mumbai - 400020 Vs. PNB House, Sir P M Road, Fort, Mumbai - 400001 PAN: AAAAP4318B (A…

ITO 20(2)(3), Mumbai vs. Kalas Utkarsha Sahakari Patpedhi Maryadit, Mumbai

ITA 5512/MUM/2016[2012-13]Status: DisposedITAT Mumbai08 May 2017AY 2012-13

Bench: Shri C.N.Prasad & Shri Ramit Kochar

For Appellant: Shri Rajendra V.KadrekarFor Respondent: Ms. Pooja Swaroop

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

…आयकर अपीलीय अधिकरण "एच” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI C.N.PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA NO.5512/MUM/2016, (A.Y : 2012-13) ITO 20(2)(3) Vs. M/s Kalas Utkarsha Sahakari R.No.210, Piramal Chambers Patpedhi Maryadit Lalbaug 33-2285, Abhyuda Nagar Mumbai – 400 012 Kalachowki Mumbai – 400 033 PAN : AAAAK0183F CROSS OBJECTION 47/2017 (A.Y.2012-13) ARISING OUT OF ITA NO.5512/MUM/2016 M/s Kalas Utkarsha Sahakari Vs. ITO 20(2)(3) Patpedhi Maryadit R.No.210, Piramal Chambers 33-2285, Abhyuda Nagar Lalbaug Kalachowki Mumb…