How many judgments cite Surat Vankar Sahakari Sangh Ltd. v. ACIT?

126 judgments on BharatTax cite Surat Vankar Sahakari Sangh Ltd. v. ACIT (72 Taxmann.com 169), spanning 2016 to 2026.

Which sections of the Income Tax Act does Surat Vankar Sahakari Sangh Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 80P(2)(d), Section 263, Section 142(1), Section 143(3), Section 250, Section 80P(2)(a)(i).

Surat Vankar Sahakari Sangh Ltd. v. ACIT

72 Taxmann.com 169High Court2016#819 most cited

What is Surat Vankar Sahakari Sangh Ltd. v. ACIT authority for?

Interest income earned by a co-operative society from deposits with a co-operative bank is eligible for deduction under Section 80P(2)(d) of the Income Tax Act. A co-operative bank is considered a co-operative society for the purpose of this deduction.

126

judgments rely on this decision, according to BharatTax’s citation analysis of 366,459 Indian tax judgments — from 2016 to 2026.

Also referred to as

Surat Vankar Sahakari Sangh Ltd. v. ACIT · Section 80P(2)(d) · co-operative society deduction · interest income co-operative bank · co-operative bank as co-operative society · investment with co-operative societies · Gujarat High Court · eligibility Section 80P · income tax deduction

Also reported as

421 ITR 134

Sections most often in play

Section 80P(2)(d)Section 263 Section 142(1)Section 143(3)Section 250 Section 80P(2)(a)(i)Section 80P(4)Section 143(2)

Issues it is cited on

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

Judgments citing Surat Vankar Sahakari Sangh Ltd. v. ACIT

Assistant Commissioner of Income -Tax, Circle-1(1)(1), Surat, Majura Gate vs. Shree Aradhna Urban Co Op Credit Society Ltd, Varachha Road

In the result, this appeal of revenue is dismissed

ITA 630/SRT/2023[2014-15]Status: DisposedITAT Surat28 Nov 2023AY 2014-15

Bench: Shri Pawan Singh(Hybrid Hearing) A.C.I.T., Shree Aradhna Urban Co Op Credit Circle-1(1)(1), Society Ltd., Vs. Surat. 128-129, Super Diamond Market, Varachha Road, Surat-395006. Pan No. Aaopc 8463 B Appellant/Revenue Respondent/Assessee

Section 144Section 194A(3)(v)Section 254(1)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Hybrid hearing) A.C.I.T., Shree Aradhna Urban Co Op Credit Circle-1(1)(1), Society Ltd., Vs. Surat. 128-129, Super Diamond Market, Varachha Road, Surat-395006. PAN No. AAOPC 8463 B Appellant/Revenue Respondent/Assessee Assessee represented by Shri Akshay Mitish Kumar Modi, C.A. Department represented by Shri Vinod Kumar, Sr. DR Appeal instituted on 24/07/2023 Date of hearing 28/11/2023 Date of pronouncement 28/11/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appe…

Chetak Co-Operative Housing Society Ltd, Mumbai Suburban vs. The Income Tax Officer, 23(1)(3), Mumbai

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

ITA 2934/MUM/2023[2013-14]Status: DisposedITAT Mumbai10 Nov 2023AY 2013-14

Bench: Shri Pavan Kumar Gadaleita No. 2934 & 2935/Mum/2023 (A.Y: 2013-14 & 2014-15) Chetak Co-Operative Vs. Ito – 23(1)(3) Housing Society Ltd,35 Mumbai-400020. Maju Mahal, Pali Hill, Bandra (West), Mumbai-400050. Pan/Gir No. : Aaaac0996J Appellant .. Respondent Appellant By : Shri. Anuj Kisnadwala & Shri Vinay Sinha.Ar Respondent By : Shri G.J. Ninawe. Sr. Dr Date Of Hearing 01.11.2023 Date Of Pronouncement 03.11.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: These Two Appeals Are Filed By The Assessee Against The Separate Orders Of The National Faceless Appeal Centre(Nfac)/Cit(A) Passed U/Sec 143(3) & U/Sec 250 Of The Act.

For Appellant: Shri. Anuj Kisnadwala, &For Respondent: Shri G.J. Ninawe. Sr. DR

Section 143(1)Section 143(2)Section 143(3)Section 234ASection 80Section 80P(2)(d)

…der of Hon'ble Tribunal in the case of ACIT v. Pandesara Green 3 Environment Water Welfare Co-operative Society in ITA No. 244/Srt/2023 dated 28.08.2023 6. Decision of the Hon'ble Gujarat High Court in the case of Surat Vankar 4 Sahakari Sangh Ltd vAsst. CIT (421 ITR 134) 7. Whereas the Coordinate Bench of the Honble Tribunal in the case of Amore Commercial Premises Co-op Society Ltd vs. CPC Karnataka in ITA No. 2873 & 2874/Mum/2022 dated 17-01-2023 has dealt on the taxability of interest earned on the deposits with the Co-operative Banks at page 2 Para 3 of the order, which is read as under: ITA No. 2934 & 293…

Shri Nehrunagar Co-Op. Housing Society, Surat vs. Income Tax Officer, Ward-1(3)(5), Surat

In the result, the grounds of appeal raised by the assessee are allowed

ITA 507/SRT/2023[2016-17]Status: DisposedITAT Surat31 Oct 2023AY 2016-17

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita No.507/Srt/2023 Assessment Year: (2016-17) (Physical Hearing) Shri Nehrunagar Co.Op. Housing Vs. The Ito, Society, Ward – 1(3)(5), Umang Hall, Nehrunagar Society, Surat Ichchanath Road, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabas2271H (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 271(1)(c)Section 57Section 80P(2)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT (SMC) BENCH BEFORE DR. A. L. SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.507/SRT/2023 Assessment Year: (2016-17) (Physical Hearing) Shri Nehrunagar Co.Op. Housing Vs. The ITO, Society, Ward – 1(3)(5), Umang Hall, Nehrunagar Society, Surat Ichchanath Road, Surat – 395007. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABAS2271H (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Vinod Kumar, Sr. DR Date of Hearing 19/10/2023 Date of Pronouncement 31/10/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertainin…

Shri Nehrunagar Co-Op. Housing Society, Surat vs. Income Tax Office, Ward-1(3)(5), Surat

In the result, the grounds of appeal raised by the assessee are allowed

ITA 506/SRT/2023[2020-21]Status: DisposedITAT Surat30 Oct 2023AY 2020-21

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita No.506/Srt/2023 Assessment Year: (2020-21) (Physical Hearing) Shri Nehrunagar Co.Op. Housing Vs. The Ito, Society, Ward – 1(3)(5), Umang Hall, Nehrunagar Society, Surat Ichchanath Road, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabas2271H (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 19/10/2023 Date Of Pronouncement 30/10/2023

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT (SMC) BENCH BEFORE DR. A. L. SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.506/SRT/2023 Assessment Year: (2020-21) (Physical Hearing) Shri Nehrunagar Co.Op. Housing Vs. The ITO, Society, Ward – 1(3)(5), Umang Hall, Nehrunagar Society, Surat Ichchanath Road, Surat – 395007. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABAS2271H (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Vinod Kumar, Sr. DR Date of Hearing 19/10/2023 Date of Pronouncement 30/10/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining…

M/S Sachin Udyog Nagar Sahkari Mandli Ltd., Surat vs. Assistant Commissioner of Income Tax, Circle - 1(2), Surat

In the result, the grounds of appeal raised by the assessee are allowed as indicated above

ITA 438/SRT/2022[2017-18]Status: HeardITAT Surat20 Oct 2023AY 2017-18

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.438/Srt/2022 (Hearing In Physical Court) M/S Sachin Udyog Nagar Assistant Commissioner Of Sahkari Mandli Ltd., Income Tax-Circle-1(2), Vs 2Nd Floor, Vivekanand Aaaykar Bhavan, Majura Chambers, Beside Rajeshree Gate, Surat-3950001 Hall, Sagarampura, Surat- 395002 Pan No. Aacts 7414 C अपीलाथ"/Appellant ""थ" /Respondent

Section 254(1)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.438/SRT/2022 (Hearing in Physical Court) M/s Sachin Udyog Nagar Assistant Commissioner of Sahkari Mandli Ltd., Income Tax-Circle-1(2), Vs 2nd Floor, Vivekanand Aaaykar Bhavan, Majura Chambers, Beside Rajeshree Gate, Surat-3950001 Hall, Sagarampura, Surat- 395002 PAN No. AACTS 7414 C अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Kamlesh Bhatt, C.A राज" की ओर से /Revenue by Shri Ashish Pophare, CIT-…

Shri Nehrunagar Co. Op Housing Society, Surat vs. Income Tax Officer, Ward-1(3)(5), Surat

In the result, the grounds of appeal raised by the assessee are allowed

ITA 478/SRT/2023[2017-18]Status: DisposedITAT Surat20 Sept 2023AY 2017-18

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita No.478/Srt/2023 Assessment Year: (2017-18) (Physical Hearing) Shri Nehrunagar Co.Op. Housing Vs. The Ito, Society, Ward – 1(3)(5), Umang Hall, Nehrunagar Society, Surat Ichchanath Road, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabas2271H (Appellant) (Respondent)

Section 143(3)Section 274Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT (SMC) BENCH BEFORE DR. A. L. SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.478/SRT/2023 Assessment Year: (2017-18) (Physical Hearing) Shri Nehrunagar Co.Op. Housing Vs. The ITO, Society, Ward – 1(3)(5), Umang Hall, Nehrunagar Society, Surat Ichchanath Road, Surat – 395007. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABAS2271H (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Vinod Kumar, Sr. DR Date of Hearing 06/09/2023 Date of Pronouncement 20/09/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertainin…

Assistant Commissioner of Income Tax, Circle- 2(1)(1), Surat vs. Pandesara Green Environment Water Welfare Coop. Society Limited, Surat

In the result, the grounds of appeal raised by the revenue is dismissed

ITA 246/SRT/2023[2020-21]Status: DisposedITAT Surat28 Aug 2023AY 2020-21

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 194A(3)(v)Section 254(1)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No. 244, 245 & 246/Srt/2023 (Assessment Years: 2017-18, 2018-19 and 2020-21) (Virtual hearing) A.C.I.T., Pandesara Green Environment Water Circle- 2(1)(1), Welfare Co-operative Society Limited, Vs. Surat. Plot No. 195, G.I.D.C., Opp. Wintex Mills, Pandesara. PAN No. AAAAP 0743 Q Appellant/ assessee Respondent/ revenue Department represented by Shri Vinod Kumar, Sr.DR Assessee represented by Shri Sapnesh Sheth, C.A. Date of Institution of Appeals 13/04/2023 Date of hear…

Assistant Commissioner of Income Tax, Circle- 2(1)(1), Surat vs. Pandesara Green Environment Water Welfare Coop. Society Limited, Surat

In the result, the grounds of appeal raised by the revenue is dismissed

ITA 245/SRT/2023[2018-19]Status: DisposedITAT Surat28 Aug 2023AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 194A(3)(v)Section 254(1)Section 80PSection 80P(2)(a)Section 80P(2)(d)

Assistant Commissioner of Income Tax, Circle- 2(1)(1), Surat vs. Pandesara Green Environment Water Welfare Coop. Society Limited, Surat

In the result, the grounds of appeal raised by the revenue is dismissed

ITA 244/SRT/2023[2017-18]Status: DisposedITAT Surat28 Aug 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 194A(3)(v)Section 254(1)Section 80PSection 80P(2)(a)Section 80P(2)(d)

Shri Tifs Credit Co-Operative Society Ltd., Rajkot vs. The Pr. CIT-1, Rajkot

The appeal of the assessee is allowed

ITA 115/RJT/2023[2018-19]Status: DisposedITAT Rajkot23 Aug 2023AY 2018-19

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Darshak Thakkar, A.RFor Respondent: Shri Shramdeep Sinha, CIT DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.115/Rjt/2023 (Assessment Year: 2018-19) TIFS Credit Cooperative Society Vs. The Principal Commissioner of Ltd., Income Tax, Poonam Apartment, Sadar Bazar, Rajkot-1 Rajkot-360001 [PAN No.AAAAT2411M] (Appellant) .. (Respondent) Appellant by : Shri Darshak Thakkar, A.R. Respondent by: Shri Shramdeep Sinha, CIT DR Date of Hearing 10.08.2023 Date of Pronouncement 23.08.2023 O R D E R PER SIDDHARTHA NAUTIYAL, JM: This ap…

Mumbai Postal Employees Co-Operative Credit Society Ltd, Mumbai vs. Income Tax Officer, Ward 17(2)(1), Mumbai

In the result, both the appeal of the assessee are allowed

ITA 1051/MUM/2023[2016-2017]Status: DisposedITAT Mumbai16 Aug 2023AY 2016-2017

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos.1050 & 1051/Mum/2023 (A.Ys. 2015-16 & 2016-17) Mumbai Postal Employees Vs. Income Tax Officer, Co-Operative Credit Ward 17(2)(1) Society Limited, Gpo Room No. 115, 1 St Floor, Building, Fort, Kautilya Bhavan, C-41 To Mumbai – 400001 C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaajm0032G Appellant .. Respondent

For Appellant: Madhur Agarwal &For Respondent: Neena Jeph

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

…P a g e | 1 ITA Nos. 1050 & 1051/Mum/2023 Mumbai Postal Employees Co-operative Credit Society Ltd. Vs. ITO, Ward 17(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1050 & 1051/Mum/2023 (A.Ys. 2015-16 & 2016-17) Mumbai Postal Employees Vs. Income Tax Officer, Co-operative Credit Ward 17(2)(1) Society Limited, GPO Room No. 115, 1 st Floor, Building, Fort, Kautilya Bhavan, C-41 to Mumbai – 400001 C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAJM0032…

Mumbai Postal Employees Co-Operative Credit Society Ltd, Mumbai vs. Income Tax Officer, Ward 17(2)(1), Mumbai

In the result, both the appeal of the assessee are allowed

ITA 1050/MUM/2023[2015-16]Status: DisposedITAT Mumbai16 Aug 2023AY 2015-16

For Appellant: Madhur Agarwal &For Respondent: Neena Jeph

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

Rajkot Jilla Sahakari Kharid Vechan Sangh Limited, Rajkot vs. The Pr. CIT-1, Rajkot

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

ITA 49/RJT/2022[2017-18]Status: DisposedITAT Rajkot09 Aug 2023AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Gautam Achary, A.RFor Respondent: Shri Shramdeep Sinha, CIT DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.49/Rjt/2022 (Assessment Year: 2017-18) Rajkot Jilla Sahakari Kharid Vs. Principal Commissioner of Vechan Sangh Limited, Income Tax, 1 Sahakar Triveni, 30 Karan Para, Rajkot-1 B/h Bus Stand, Rajkot-360001 [PAN No.AAAAR0532M] (Appellant) .. (Respondent) Appellant by : Shri Gautam Achary, A.R. Respondent by: Shri Shramdeep Sinha, CIT DR Date of Hearing 27.07.2023 Date of Pronouncement 09.08.2023 O R D E R PER SIDDHARTH…

The ITO-22(1)(6), Mumbai vs. Casa Grande Co-Op Housing Society Ltd, Mumbai

The appeal of the revenue is dismissed

ITA 1519/MUM/2023[2014-2015]Status: DisposedITAT Mumbai27 Jul 2023AY 2014-2015

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2014-15

For Appellant: NoneFor Respondent: Mr. H.M. Bhatt, Sr. A.R

Section 143(3)Section 70Section 80PSection 80P(2)

…nataka) has held that for the purpose of section 80P(2)(d) of the Act a cooperative bank should be considered as cooperative society. Similar view has been taken by the Hon'ble Gujarat High court in the case of Surat Vankar Sahakari Sangh Ltd. vs. ACIT [2020] 421 ITR 134 (Gujarat). 4.1 On the same issue the Hon'ble Karnataka High court in the case of PCIT vs Totgars Co-operative Sale Society 395 ITR 611 (Karnataka) has taken contrary view holding that interest income earned from deposit with the cooperative bank does not qualify for deduction under section 80P(2)(d) of the Act. It would be relevant to mention he…

Shree Madhi Vibhag Khand Udyog Sahakari Mandli Ltd., Bardoli vs. The Principal Commissioner of Income Tax -1, Surat

In the result, the grounds of appeal raised by the assessee are allowed

ITA 233/SRT/2023[2018-19]Status: DisposedITAT Surat10 Jul 2023AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shree Madhi Vibhag Khand Udyog Pr.C.I.T.-1 Sahakari Mandli Ltd., Room No. 123, 1St Floor, Vs. P.O. Box No. 5, At & Post- Madhi, Aayakar Bhavan, Tal: Bardoli, Surat-394340. Majuragate, Surat. Pan: Aaaas 4732 J Appellant Respondednt

Section 143(3)Section 254(1)Section 263Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) Shree Madhi Vibhag Khand Udyog Pr.C.I.T.-1 Sahakari Mandli Ltd., Room No. 123, 1st Floor, Vs. P.O. Box No. 5, At & Post- Madhi, Aayakar Bhavan, Tal: Bardoli, Surat-394340. Majuragate, Surat. PAN: AAAAS 4732 J APPELLANT RESPONDEDNT Assessee by Shri Akshay M. Modi, A.R. Department by Shri Ashok B. Koli, CIT-DR Date of Institution of Appeal 10/04/2023 Date of hearing 10/07/2023 Date of pronouncement 10/07/2023 Order under Section 254(1) of Income T…

Shri Keshoraipatan Sahkari Sugar Mills Limited, Kota vs. PCIT, Udaipur

In the result, appeal of the assessee is allowed

ITA 208/JPR/2022[2017-18]Status: DisposedITAT Jaipur20 Mar 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Mahendra Gargieya (Adv.) &For Respondent: Sh. James Kurian (CIT)

Section 142(1)Section 143(2)Section 143(3)Section 263Section 80P(2)(d)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 208/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Shri Keshoraipatan Sahkari Sugar PCIT, Vs. Mills Ltd., Kota Udaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACAS 5985 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Mahendra Gargieya (Adv.) & Sh. Devang Gargieya (Adv.) jktLo dh vksj ls@…

Vapi Merchant Saving & Credit Co. Op. Society Ltd., Vapi vs. The PCIT, Valsad

In the result, appeal of the assessee is allowed

ITA 107/SRT/2022[2017-18]Status: DisposedITAT Surat31 Jan 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.107/Srt/2022 "नधा"रण वष"/Assessment Year: (2017-18) (Virtual Court Hearing) Vapi Merchant Saving & Credit Co. Vs. The Pcit, Valsad. Op. Society, 130, 1St Floor Varun Complex, Opp. Reliance Super Market, Gidc, Vapi – 396195. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaav3925E

Section 143(3)Section 263Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.107/SRT/2022 "नधा"रण वष"/Assessment Year: (2017-18) (Virtual Court Hearing) Vapi Merchant Saving and Credit Co. Vs. The PCIT, Valsad. Op. Society, 130, 1st Floor Varun Complex, Opp. Reliance Super Market, GIDC, Vapi – 396195. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAV3925E Assessee by Shri Mahesh Chhajed, CA Respondent by Shri Ashish Pophare, CIT(DR) Date of Hearing 30/01/2023 31/01/2023 Date of Pronouncement आदेश / O R D E R PER DR. A. L. SAINI, AM: By way of t…

Shri Rajkot Jilla Co-Operative Marketing Union Ltd., Rajkot-Gujarat vs. The ITO, Ward-2(1) (5), Rajkot-Gujarat

In the result, the appeal of the assessee is allowed

ITA 4/RJT/2020[2016-17]Status: DisposedITAT Rajkot13 Dec 2022AY 2016-17

For Appellant: Shri Gaurang Khakhar, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2016-17 Rajkot Jilla Co-Op Cotton The ITO, Marketing Union Ld. Ward-2(1)(5), Rajkot Vs Rajkot PAN: AAAAR4310H (Respondent) (Appellant) Assessee by: Shri Gaurang Khakhar, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 06-10-2022 Date of pronouncement : 13-12-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2016-17, arises from order of the CIT(A)-…

The Acropolis Co.Op.Hsg.Society Ltd, Mumbai vs. DCIT, CPC, Bengaluru

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

ITA 928/MUM/2022[2017-18]Status: DisposedITAT Mumbai01 Dec 2022AY 2017-18

Bench: Shri M. Balaganesh, Am & Ms. Kavitha Rajagopal, Jm The Acropolis Co-Op. Housing Society Ltd. Dy. Cit, Cpc B-31, Acropolis Little Gibs Road, Malbar Bengaluru, Karnataka Vs. Hill, Mumbai-400 006

For Appellant: Shri Vishal ShahFor Respondent: Shri Manoj Kumar Singh

Section 12(1)Section 143(1)Section 154Section 250Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, AM AND MS. KAVITHA RAJAGOPAL, JM The Acropolis Co-op. Housing Society Ltd. Dy. CIT, CPC B-31, Acropolis Little GIBS Road, Malbar Bengaluru, Karnataka Vs. Hill, Mumbai-400 006 PAN/GIR No. AAATT 4718 N (Appellant) : (Respondent) Appellant by : Shri Vishal Shah Respondent by : Shri Manoj Kumar Singh : 06.09.2022 Date of Hearing Date of Pronouncement : 01.12.2022 O R D E R Per Kavitha Rajagopal, J. M.: This appeal has been filed by the assessee as against the order of the learned Commissioner of Income Tax (Appeals) (‘ld.CIT(A…

Suramya Abode Co. Operative Housing Service Society Ltd., Ahmedabad vs. The National E-Assessment Cetre, Delhi

In the result appeal of the assessee is hereby allowed

ITA 37/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad31 Oct 2022AY 2017-18

Bench: Shri Waseem Ahmedआयकर अपील सं./Ita No.37/Ahd/2022 िनधा"रण वष"/Asstt. Year:2017-2018 Suramya Adobe Co-Operative Income Tax Officer, Housing Services Society Limited, Vs. Ward-3(3)(5), B-701 Safal Pegasus, Ahmedabad. Near Auda Garden, Prahladnagar, Ahmedabad-380015. Pan: Aafas5167G

For Appellant: Shri S.N. Divatia, A.RFor Respondent: Shri Atul Pandey, Sr. D.R

Section 80PSection 80P(2)(d)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.37/AHD/2022 िनधा"रण वष"/Asstt. Year:2017-2018 Suramya Adobe Co-operative Income Tax Officer, Housing Services Society Limited, Vs. Ward-3(3)(5), B-701 Safal Pegasus, Ahmedabad. Near Auda Garden, Prahladnagar, Ahmedabad-380015. PAN: AAFAS5167G (Applicant) (Respondent) Assessee by : Shri S.N. Divatia, A.R Revenue by : Shri Atul Pandey, Sr. D.R सुनवाई क" तारीख/Date of Hearing : 29/09/2022 घोषणा क" तारीख /Date of Pronouncement: 31/10/2022 आदेश/O R D E…