SHAH NIVAS COOP HSG SOCIETY LTD,MUMBAI vs. ITO WARD 25(1)(1), MUMBAI
In the result, the appeal of the assessee is allowed
ITA 2770/MUM/2025[2021-22]Status: DisposedITAT Mumbai24 Jun 2025AY 2021-22
Bench: Shri Sandeep Gosainआयकर अपील सुं./Ita No. 2770/Mum/2025 (नििाारण वर्ा / Assessment Year :2021-22) Shah Nivas Co. Op. Hsg. V/S. Ito Ward 25(1)(1) Society Ltd. बिाम Kautilya Bhavan, Bandra 65, Abhishek, S. V. Road, Kurla Complex, Mumbai- Irla Bridge, Mumbai, 400051 Maharashtra-400058 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadts9314E Appellant/अपीलार्थी .. Respondent/प्रनिवादी
For Appellant: Shri Ashok MehtaFor Respondent: Shri Ram Krishn Kedia
Section 250Section 56Section 6(5)Section 8Section 80P(2)(d)
Appeals erred and failed to notice that all cooperative societies are required to end their name with Limited or Unlimited as per section 6(5) of Maharashtra State Co-operative Society Act 1960. C) The Learned CIT Appeal erred and failed to notice that Section 8 of Companies