Totgar's Co-operative Sale Society Ltd. v. ITO

188 Taxmann 282Supreme Court of India2010#144 most cited

What is Totgar's Co-operative Sale Society Ltd. v. ITO authority for?

Interest income earned by a co-operative society from investments, particularly with co-operative banks, is not eligible for deduction under Section 80P as it is not attributable to the core business activities of the society and constitutes "other income", not "profits and gains of business".

486

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2015 to 2026.

Also referred to as

Totgar's Co-operative Sale Society Ltd. v. ITO · Section 80P deduction · interest income co-operative society · income from investments · co-operative bank interest · 80P(2)(d) ineligibility · other income · not attributable to business · 80P(4)

Also reported as

322 ITR 282

Sections most often in play

Section 80P(2)(d)Section 80P(2)(a)(i)Section 143(3)Section 80PSection 250Section 80P(4)Section 56Section 263

Issues it is cited on

section 80(2)(d)section 57(i)section 80(p)(2)(a)section 56(i)(ccv)section 80p(2)(a)(iii)section 286section 80(p)(2)section 80p(2)(c)section 80(p)(2)(d)section 161section 80p(1)section 2(19)

Judgments citing Totgar's Co-operative Sale Society Ltd. v. ITO

Mudur Vyavasaya Seva Sahakari Sangha Ltd., Udupi vs. Income Tax Officer, Ward-1 & Tps, Udupi

ITA 299/BANG/2024[2020-21]Status: DisposedITAT Bangalore14 May 2024AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Laxmi Prasad Sahuassessment Year : 2020-21

For Appellant: Shri Mahesh R. Uppin, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 143(1)Section 18Section 2(24)(viia)Section 56Section 80GSection 80PSection 80P(2)(a)Section 8P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2020-21 Mudur Vyavasaya Seva Sahakari Vs. The Income Tax Officer, Sangha Ltd., Ward1 & TPS, Mudur – 576 233. Udupi. Kundapura Taluk, Udupi District. PAN : AAAAM 5489N APPELLANT RESPONDENT Appellant by : Shri Mahesh R. Uppin, Advocate Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 21.03.2024 Date of Pronouncement : 21.03.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assesse…

Rupmata Zilla Nagari Sahakari Patsanstha Ltd., Osmanabad vs. Income Tax Officer, Ward-1, Latur

ITA 399/PUN/2024[2015-16]Status: DisposedITAT Pune10 May 2024AY 2015-16

Bench: Hon’Ble Smt Astha Chandra & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 399/Pun/2024 निर्धारण वषा / Assessment Year : 2015-16 Rupmata Zilla Nagari Sahakari Pathsanstha Ltd. Samarth Nagar, Dharashiv-413501 Pan: Aaaar9677H . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Pratik Sandbhor [‘Ld. AR’]For Respondent: Mr Sourabh Nayak [‘Ld. DR’]
Section 142(1)Section 143(2)Section 144Section 246A(1)(a)Section 250Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘B’ BENCH, PUNE BEFORE HON’BLE SMT ASTHA CHANDRA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No. 399/PUN/2024 निर्धारण वषा / Assessment Year : 2015-16 Rupmata Zilla Nagari Sahakari Pathsanstha Ltd. Samarth Nagar, Dharashiv-413501 PAN: AAAAR9677H . . . . . . . अपीलार्थी / Appellant बिधम / V/s Income Tax Officer, Ward-1, Latur . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee by: Mr Pratik Sandbhor [‘Ld. AR’] Revenue by: Mr Sourabh Nayak [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 10/05/2024 घोषणा की…

The Navyug Co-Operative Housing Society Ltd., Mumbai vs. DCIT 32(1), Mumbai

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

ITA 14/MUM/2024[2015-16]Status: DisposedITAT Mumbai10 May 2024AY 2015-16

Bench: Shir Pavan Kumar Gadale & Ms Padmavathy Sthe Navyug Co-Operative Vs. Dcit-32(1), Housing Society Ltd., Room.No.702, 7Th Flr, Jaihind Club Bldg, Jvpd Kautilya Bhavan, Scheme, 2Nd Floor, Bandra Kurla N.S. Road,Vile Parle (W), Complex, Mumbai-400049. Bandra(E), Mumbai-400051. Pan/Gir No. : Aaaat0325L Appellant .. Respondent Appellant By : Shri Shalin.S. Divatia.Ar Respondent By : Shri Laxmi Kant.Sr. Dr Date Of Hearing 09.05.2024 Date Of Pronouncement 10.05.2024 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi/Cit (A) Passed U/Sec 154 & U/Sec 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal: The Navyug Co-Op Housing Society Ltd., Mumbai. 1. The Learned Commissioner Of Income Tax (Appeals) Erred In Confirming The Order Of The Assessing Officer Rejecting The Application Of The Assessee U/S 154 Seeking Rectification Of The Disallowance The Deduction U/S 80P(2) & 80P(2)(D) Of The Act Of Rs.60,93,180/- U/S 143 (1) Of The Act.

For Appellant: Shri Shalin.S. Divatia.ARFor Respondent: Shri Laxmi Kant.Sr. DR
Section 143Section 143(1)Section 154Section 80Section 80PSection 80P(2)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHIR PAVAN KUMAR GADALE, JUDICIAL MEMBER & MS PADMAVATHY S, ACCOUNTANT MEMBER The Navyug Co-operative Vs. DCIT-32(1), Housing Society Ltd., Room.No.702, 7th Flr, Jaihind Club Bldg, JVPD Kautilya Bhavan, Scheme, 2nd Floor, Bandra Kurla N.S. Road,Vile Parle (W), Complex, Mumbai-400049. Bandra(E), Mumbai-400051. PAN/GIR No. : AAAAT0325L Appellant .. Respondent Appellant by : Shri Shalin.S. Divatia.AR Respondent by : Shri Laxmi Kant.Sr. DR Date of Hearing 09.05.2024 Date of Pronouncement 10.05.2024 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The appeal…

Sri. Laxminarayana Suvarna Credit Co-Op. Society Ltd., Uttara Kannada vs. Income Tax Officer, Ward-1, Sirsi

ITA 123/BANG/2024[2020-21]Status: DisposedITAT Bangalore07 May 2024AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Laxmi Prasad Sahu

For Appellant: Shri Mahesh R. Uppin, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.122 & 123/Bang/2024 Assessment years : 2018-19 & 2020-21 Sri Laxminarayana Suvarna Credit Vs. The Income Tax Officer, Co-operative Society Ltd., Ward 1, 152/1, Siddapura – 581 355. Sirsi. Uttara Kannada. PAN : AATAS 3450L APPELLANT RESPONDENT Appellant by : Shri Mahesh R. Uppin, Advocate Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 22.02.2024 Date of Pronouncement : 07.05.2024 O R D E R Per Laxmi Prasad Sahu, Account…

Sri. Laxminarayana Suvarna Credit Co-Op. Society Ltd., Uttara Kannada vs. Income Tax Officer, Ward-1, Sirsi

ITA 122/BANG/2024[201819]Status: DisposedITAT Bangalore07 May 2024

Bench: Shri Narender Kumar Choudhry & Shri Laxmi Prasad Sahu

For Appellant: Shri Mahesh R. Uppin, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.122 & 123/Bang/2024 Assessment years : 2018-19 & 2020-21 Sri Laxminarayana Suvarna Credit Vs. The Income Tax Officer, Co-operative Society Ltd., Ward 1, 152/1, Siddapura – 581 355. Sirsi. Uttara Kannada. PAN : AATAS 3450L APPELLANT RESPONDENT Appellant by : Shri Mahesh R. Uppin, Advocate Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 22.02.2024 Date of Pronouncement : 07.05.2024 O R D E R Per Laxmi Prasad Sahu, Account…

Income Tax Officer, Mumbai vs. Nariman Bhavan Premises Co Op Society Ltd, Mumbai

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

ITA 3658/MUM/2023[2020-21]Status: DisposedITAT Mumbai03 May 2024AY 2020-21

Bench: Shri Pavan Kumar Gadale & Ms Padmavathy S

Section 194ASection 194A(3)(v)Section 80Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL, “B” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & MS PADMAVATHY S, ACCOUNTANT MEMBER ITA. No.3658/MUM/2023 (A.Y. 2020-21) NarimanBhavanPremises Income Tax Officer, Vs. Co-op Society Ltd., Room No 118, 227,BackbayReclamation, 1st Floor, G Block, Nariman Point, Kautilya Bhavan, Mumbai-400021. Bandra Kurla Complex, Bandra (E), Mumbai-400051. PAN/GIR No. AAAJN0320J (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By Shri.Ashish Kumar.Sr.DR Respondent by Ms.Neha Paranjpe.AR सुनवाई क" तार"ख/Date of Hearing 29.04.2024 घोषणा क" तार"ख/Date of Pronouncement 03.05 .20…

Prathamik Krishi Pattin Sahakar Sangh Niyamit, Mamadapur vs. Income Tax Officer, Ward 1 and Tps, Vijayapur

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

ITA 619/BANG/2024[2020-2021]Status: DisposedITAT Bangalore02 May 2024AY 2020-2021

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2020-21

For Appellant: Shri Monish Sowkar, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Department
Section 143(3)Section 144BSection 56Section 57Section 58Section 80PSection 80P(2)(a)Section 80P(2)(d)

…ITA No.619/Bang/2023 Prathamik Krishi Pattin Sahakar Sangh Niyamit, Mamadapur IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2020-21 Prathamik Krishi Pattin Sahakar Sangh Niyamit Mamadapur Tal: Vijayapur ITO Vs. Dist. Vijayapur Ward-1 & TPS Karnataka 586 105 Vijayapur PAN NO : AABAP4013E APPELLANT RESPONDENT Appellant by : Shri Monish Sowkar, A.R. Respondent by : Shri Ganesh R. Ghale, Standing Counsel for Department. Date of Hearing : 02.05.2024 Date of Pronouncement : 02.05.2024 O R D E R PE…

Vijay Credit and Supply Co. Op. Society, Dholka vs. The Pr. CIT-3, Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 187/AHD/2022[2016-17]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Divetia, A.RFor Respondent: Shri A. P. Singh, CIT-DR
Section 143(3)Section 263Section 80PSection 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.187/Ahd/2022 (Assessment Year: 2016-17) Vijay Credit and Supply Cooperative Vs. Principal Commissioner of Society, Income Tax, Ghanchi Dhal, Lodhi Limda, Ahmedabad-3, Dholka-382225 Ahmedabad [PAN No.AAAAV4982F] (Appellant) .. (Respondent) Appellant by : Shri S. N. Divetia, A.R. Respondent by: Shri A. P. Singh, CIT-DR Date of Hearing 18.04.2024 Date of Pronouncement 30.04.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been file…

Sindhudurg Zilla Gramsevak Sahakari Pat Sanstha Maryadit Sindhudurg Oros, Oras Kudal vs. Income Tax Officer, Kudal

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

ITA 560/PUN/2024[2018-19]Status: DisposedITAT Pune30 Apr 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamore

For Appellant: Shri NoneFor Respondent: Shri Manoj Tripathi
Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.560/PUN/2024 निर्धारण वर्ा / Assessment Year : 2018-19 Sindhudurg Zilla Gramsevak Vs. Income Tax Officer, Sahakari Pat Sanstha Kudal Maryadit, Sindhudurg Oros, Oras, Kudal PAN : AANAS4616E Appellant Respondent Assessee by : Shri None Revenue by : Shri Manoj Tripathi Date of hearing : 30.04.2024 Date of pronouncement : 30.04.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of the Nati…

Baner Nagari Sahakari Pat Sanstha Maryadit, Pune vs. Income Tax Officer, Ward 2(2), Pune

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

ITA 549/PUN/2024[2018-19]Status: DisposedITAT Pune30 Apr 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamore

For Appellant: Shri Randeep SharmaFor Respondent: Shri Manoj Tripathi
Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.549/PUN/2024 निर्धारण वर्ा / Assessment Year : 2018-19 Baner Nagari Sahakari Pat Vs. Income Tax Officer, Sanstha Maryadit, Ward – 2(2), Pune Ground Floor, Survey No. 182, Baner Road, Aundh-411045 PAN : AAAJB0667Q Appellant Respondent Assessee by : Shri Randeep Sharma Revenue by : Shri Manoj Tripathi Date of hearing : 29.04.2024 Date of pronouncement : 30.04.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee dire…

The Jamkhandi Taluk School Teacher Co-Op Credit Society, Jamkhandi vs. Income Tax Officer, Ward-1., Bagalkot

ITA 549/BANG/2024[2020-21]Status: DisposedITAT Bangalore23 Apr 2024AY 2020-21

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

For Appellant: Shri Ashok Mudnur, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for department
Section 143(3)Section 56Section 57Section 57(2)Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…ITA No.549/Bang/2024 The Jamkhandi Taluk School Teacher Co-op Credit Society, Jamkhandi IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2020-21 The Jamkhandi Taluk School Teacher Co-op Credit Society Behind Srinivas Talkies Mangawada ITO Ward-1 Tal: Jamkhandi Vs. Bagalkot Dist. Bagalkot Karnataka 587301 PAN NO : AAALT0865A APPELLANT RESPONDENT Appellant by : Shri Ashok Mudnur, A.R. Respondent by : Shri Ganesh R. Ghale, Standing Counsel for department. Date of Hearing : 23.04.2024 Date of Pronoun…

Shree Channamaleshwara Credit Co Operative Society Ltd., Kalaburagi vs. Income Tax Officer, Ward-3, Kalaburagi

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

ITA 204/BANG/2024[2020-21]Status: DisposedITAT Bangalore22 Apr 2024AY 2020-21

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

For Appellant: Ms. Lakshmi S., AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 28Section 56Section 80PSection 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 Shree Channamaleshwara Credit Vs. The Income Tax Officer, Co-operative Society Ltd., Ward 3, Opp. Ram Mandir, Kalaburagi. Main Road, Shahabazar, Kalaburagi – 585 103. PAN : AAETS 6333E APPELLANT RESPONDENT Appellant by : Ms. Lakshmi S., Advocate Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 03.04.2024 Date of Pronouncement : 22.04.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by th…

Durgamatha House Building Construction Co Operative Housing Society Limited, Hyderabad vs. Income Tax Office Ward -11(1), Hyderabad

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

ITA 40/HYD/2024[2021-22]Status: DisposedITAT Hyderabad25 Mar 2024AY 2021-22

Bench: Shri K. Narasimha Chary

For Appellant: Shri T. Chaitanya Kumar, ARFor Respondent: Shri T. Sunil Gowtham, DR
Section 143(1)Section 154Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 40/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2021-22) Durgamatha House Vs. Income Tax Officer, Building Construction Ward-11(1), Co-Operative Housing Hyderabad Society Limited, Hyderabad [PAN No. AACAD6852C] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent धििााररती द्वारा / Assessee by: Shri T. Chaitanya Kumar, AR राजस्‍व द्वारा / Revenue by: Shri T. Sunil Gowtham, DR (Through virtual mode) सुिवाई की तारीख/Date of hearing: 18/03/2024 घ…

Reserve Bank Cooperative Society Ltd., Jaipur vs. ITO, Ward-6(2), Jaipur

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

ITA 10/JPR/2024[2020-21]Status: DisposedITAT Jaipur05 Mar 2024AY 2020-21

Bench: Sh. Sandep Gosain & Dr. M. L. Meena

For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. A. S. Nehra, Addl. CIT
Section 56Section 80PSection 80P(1)Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCHES, “A”JAIPUR BEFORE SH. SANDEP GOSAIN, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. No. 10/JPR/2024 Assessment Year: 2020-21 Reserve Bank Cooperative Vs. Income Tax Officer, Society Ltd., C/o RBI Building, Ward -6(2), Jaipur Rambagh Circle, Tonk Road, Jaipur 302015, Raj. [PAN:AAATR5829A] (Respondent) (Appellant Appellant by : Sh. P. C. Parwal, C.A. Respondent by : Sh. A. S. Nehra, Addl. CIT Date of Hearing : 14.02.2024 Date of Pronouncement : 05.03.2024 ORDER Per Dr. M. L. Meena, AM: The captioned appeal has been filed by the assessee agai…

M/S. Nti Housing Co-Operative Society, Bengaluru vs. Assistant Commissioner of Income-Tax, Circle-2(2)(1), Bengaluru

In the result, appeal preferred by the appellant is allowed

ITA 829/BANG/2023[2017-18]Status: DisposedITAT Bangalore28 Feb 2024AY 2017-18

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri V. Parithivel, JCIT
Section 147Section 148Section 154Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 827 to 829/Bang/2023 (Assessment Years : 2011-12, 2015-16 & 2017-18) बनाम/ NTI Housing Assistant Commissioner Co-operative Society of Income Tax Vs. No.84, 1st Floor, Sun Circle-2(2)(1), BMTC Smile, Kumara Park West, Building, 80 Feet Road, Bengaluru – 560 020 Koramangala, Bengaluru – 560 095 PAN/GIR No. : AAAAN0134H (Appellant) .. (Respondent) Assessee by : Shri Narendra Sharma, Advocate Respondent by : Shri V. Parithivel, JCIT Date of Hearing 18/12/2…

M/S. Nti Housing Co-Operative Society, Bengaluru vs. Assistant Commissioner of Income-Tax, Circle-2(2)(1), Bengaluru

In the result, appeal preferred by the appellant is allowed

ITA 828/BANG/2023[2015-16]Status: DisposedITAT Bangalore28 Feb 2024AY 2015-16

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri V. Parithivel, JCIT
Section 147Section 148Section 154Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 827 to 829/Bang/2023 (Assessment Years : 2011-12, 2015-16 & 2017-18) बनाम/ NTI Housing Assistant Commissioner Co-operative Society of Income Tax Vs. No.84, 1st Floor, Sun Circle-2(2)(1), BMTC Smile, Kumara Park West, Building, 80 Feet Road, Bengaluru – 560 020 Koramangala, Bengaluru – 560 095 PAN/GIR No. : AAAAN0134H (Appellant) .. (Respondent) Assessee by : Shri Narendra Sharma, Advocate Respondent by : Shri V. Parithivel, JCIT Date of Hearing 18/12/2…

Nti Housing Co-Operative Society, Bengaluru vs. Assistant Commissioner of Income-Tax, Circle-2(2)(1), Bengaluru

In the result, appeal preferred by the appellant is allowed

ITA 827/BANG/2023[2011-12]Status: DisposedITAT Bangalore28 Feb 2024AY 2011-12

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri V. Parithivel, JCIT
Section 147Section 148Section 154Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 827 to 829/Bang/2023 (Assessment Years : 2011-12, 2015-16 & 2017-18) बनाम/ NTI Housing Assistant Commissioner Co-operative Society of Income Tax Vs. No.84, 1st Floor, Sun Circle-2(2)(1), BMTC Smile, Kumara Park West, Building, 80 Feet Road, Bengaluru – 560 020 Koramangala, Bengaluru – 560 095 PAN/GIR No. : AAAAN0134H (Appellant) .. (Respondent) Assessee by : Shri Narendra Sharma, Advocate Respondent by : Shri V. Parithivel, JCIT Date of Hearing 18/12/2…

Sangam Sahakari Patpedhi Maryaditnagari, Navi Mumbai, Thane vs. Mumbai-W-91, Vashi Navimumbai

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

ITA 3377/MUM/2023[2015-16]Status: DisposedITAT Mumbai31 Jan 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2015-16 & Assessment Year: 2020-21 Sangam Sahakari Patpedhi Mumbai-W-91, Maryaditnagari, Navi Mumbai, It-Office, Vashi Railway Station Office No. 227, Central Facility Vs. Building Navi Mumbai-400703. Building, 3Rd Floor, Sector-19, Turbhe, Navi Mumbai-400705. Pan No. Aacas 6296 B Appellant Respondent

For Appellant: Mr. Vijay Kumar ShindeFor Respondent: Ms. Kakoli Ghosh, Sr. DR
Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2015-16 & Assessment Year: 2020-21 Sangam Sahakari Patpedhi Mumbai-W-91, Maryaditnagari, Navi Mumbai, IT-Office, Vashi Railway Station Office No. 227, Central Facility Vs. Building Navi Mumbai-400703. Building, 3rd floor, Sector-19, Turbhe, Navi Mumbai-400705. PAN NO. AACAS 6296 B Appellant Respondent Assessee by : Mr. Vijay Kumar Shinde Revenue by : Ms. Kakoli Ghosh, Sr. DR : Date of Hearing 31/01/2024 Date of pronouncement : 31/01/2024 ORDE…

Sangam Nagari Sahakri Patpedhi Maryadit, Navimumbai vs. Mum-W-91-Range-222, Navimumbai

ITA 3376/MUM/2023[2020-21]Status: DisposedITAT Mumbai31 Jan 2024AY 2020-21

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Respondent: Mr. Vijay Kumar Shinde
Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH "SMC" MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA No. 3377/MUM/2023 Assessment Year: 2015-16 & ITA No. 3376/MUM/2023 Assessment Year: 2020-21 Sangam Sahakari Patpedhi Maryaditnagari, Navi Mumbai, Office No. 227, Central Facility Building, 3rd floor, Sector-19, Turbhe, Navi Mumbai-400705. PAN NO. AACAS 6296 В Appellant Assessee by Vs. Mumbai-W-91, IT-Office, Vashi Railway Station Building Navi Mumbai-400703. Respondent : Mr. Vijay Kumar Shinde Revenue by : Ms. Kakoli Ghosh, Sr. DR Date of Hearing : 31/01/2…

Sankalp Sakh Sahkari Sanstha Maryadit, Mandsaur vs. The PCIT-1, Indore

In the result, appeal of the assesse is allowed

ITA 188/IND/2023[2018-19]Status: DisposedITAT Indore30 Jan 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisankalp Sakh Sahkari Pr. Cit-1 Sanstha Maryadit Indore 1, C/O Smriti Nagrik Sahkari Vs. Bank Dayamandir Road Goshala Market, Mandsaur (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaeas0312G Assessee By Shri Anil Kamal Garg, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.01.2024 Date Of Pronouncement 30.01.2024

Section 143Section 143(3)Section 263Section 80PSection 80P(2)(d)Section 8O

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Sankalp Sakh Sahkari Pr. CIT-1 Sanstha Maryadit Indore 1, C/o Smriti Nagrik Sahkari Vs. Bank Dayamandir Road Goshala Market, Mandsaur (Appellant / Assessee) (Respondent/ Revenue) PAN: AAEAS0312G Assessee by Shri Anil Kamal Garg, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 25.01.2024 Date of Pronouncement 30.01.2024 O R D E R Per Vijay Pal Rao, JM: This appeal by the by the assessee is directed against the order dated…