Venus Parkland Co-Op. Housing Service Society Ltd. v. The Income Tax Officer. Ahmedabad

209 ITD 229Income Tax Appellate Tribunal2024#23710 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 80P(2)(c)Section 80P(2)(d)Section 139(1)Section 143(1)Section 143(3)Section 194A(3)(v)Section 22(1)(b)Section 250

Issues it is cited on

section 80p(2)section 80psection 80interest

Judgments citing Venus Parkland Co-Op. Housing Service Society Ltd. v. The Income Tax Officer. Ahmedabad

WILDERNEST BETTER LIVING & MAINTENANCE CO-OPERATIVE SOCIETY LIMITED,PUNE vs. INCOME TAX OFFICER, WARD 6(1), PUNE, PUNE

In the result, the appeal of the assessee is allowed

ITA 856/PUN/2025[2021-22]Status: DisposedITAT Pune23 May 2025AY 2021-22

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.856/Pun/2025 िनधा"रण वष" / Assessment Year: 2020-21 Wildernest Better Living V The Income Tax Officer, Maintenance Co-Operative S Ward-6(1), Pune. Society Limited, Plot No.58, 59 & 60, Woldernest Society, Khadakwasla, Taluka Haveli, Pune – 411024. Maharashtra. Pan: Appellant/ Assessee Respondent / Revenue Assessee By Shri Arpit Dnyandeo Dambhare & Shri Deepak Sasar – Ca’S Revenue By Shri Madhan Thirmanpalli – Addl.Cit(Dr) Date Of Hearing 15/05/2025 Date Of Pronouncement 23/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Directed Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax(Appeal), Panaji Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2021-22 Dated

Section 139Section 139(1)Section 142Section 143(1)Section 143(3)Section 250Section 80PSection 80P(2)(d)

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपी ठपुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.856/PUN/2025 िनधा"रण वष" / Assessment Year: 2020-21 Wildernest Better Living V The Income Tax Officer, Maintenance Co-Operative s Ward-6(1), Pune. Society Limited, Plot No.58, 59 and 60, Woldernest Society, Khadakwasla, Taluka Haveli, Pune – 411024. Maharashtra. PAN: Appellant/ Assessee Respondent / Revenue Assessee by Shri Arpit Dnyandeo Dambhare & Shri Deepak Sasar – CA’s Revenue by Shri Madhan Thi…

DHANLAXMI CREDIT CO. OP. SOCIETY LTD.,MEHSANA vs. THE ITO, WARD-2, PATAN

In the result, Ground Number 3 of the appeal of the assessee is allowed

ITA 1870/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad11 Feb 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri M. K. Patel, A.RFor Respondent: Shri V K Mangla, Sr. DR
Section 263Section 80PSection 80P(2)(c)Section 80P(2)(d)

…eligible for deduction u/s 80(P)(c) of the Act In the case of Venus Dhanlaxmi Credit Co. Op. Society Ltd. vs. ITO Asst.Year –2017-18 - 9– Parkland Co-Op. Housing Service Society Ltd. vs. Income-tax Officer [2024] 166 taxmann.com 673 (Ahmedabad - Trib.)/[2024] 209 ITD 229 (Ahmedabad - Trib.)[07-08-2024], the Tribunal held that where assessee, a housing co-operative society, showed surplus in its Profit and Loss account after netting out all maintenance expenses, assessee was eligible for deduction under section 80P(2)(c)(ii) of the Act. In the case of Baroda Citizen Community Co-op. Credit Society Ltd. vs. Income-…

VASNA RATHOD DUDH UTPADAK SAHAKARI MANDALI,GANDHINAGAR vs. THE INCOME TAX OFFICER, WARD-1 (PREVIOUSLY WARD-4), GANDHINAGAR

In the result, the appeal of the assessee is allowed

ITA 1829/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad08 Jan 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri P. F. Jain, A.RFor Respondent: Shri V K Mangla, Sr. DR
Section 80Section 80PSection 80P(2)(a)Section 80P(2)(b)Section 80P(2)(c)

…han that from supply of milk and the same was duly reflected in the computation of income submitted by the assessee. In the case of Venus Parkland Co-Op. Housing Service Society Ltd. vs. Income-tax Officer [2024] 166 taxmann.com 673 (Ahmedabad - Trib.)/[2024] 209 ITD 229 (Ahmedabad - Trib.)[07-08- 2024], the Tribunal held that where assessee, a housing co-operative society, showed surplus in its Profit and Loss account after netting out all maintenance expenses, assessee was eligible for deduction under section 80P(2)(c)(ii) of the Act. In the case of Baroda Citizen Community Co-op. Credit Society Ltd. vs. Income…

Venus Parkland Co-Op. Housing Service Society Ltd. v. The Income Tax Officer. Ahmedabad (209 ITD 229) — Cited in 3 Judgments | BharatTax