PATHARE PRABHU CO OPERATIVE HOUSING SOCIETY LIMITED,MUMBAI vs. INCOME TAX OFFICER, WARD 22(2)(1), MUMBAI
In the result, the appeal of the assessee is allowed
ITA 2088/MUM/2024[2014-15]Status: DisposedITAT Mumbai24 Jul 2024AY 2014-15
Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm Pathare Prabhu Co Operative Income Tax Officer Housing Society Limited Plot No.340, 12 Th Foad, Ward 22(2)(1), Vs. Prabhu Nagar, Khar (West) Mumbai-400 012 Mumbai-400 052 (Appellant) (Respondent) Pan No. Aaap4549G Assessee By : Shri Prashant Chapekar, Ar Revenue By : Shri Rajneesh Yadav, Dr Date Of Hearing: 23.07.2024 Date Of Pronouncement : 24.07.2024
For Appellant: Shri Prashant Chapekar, ARFor Respondent: Shri Rajneesh Yadav, DR
Section 143(2)Section 143(3)Section 80Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)
those are co-operative societies who are carrying on banking business but does not loses its character of co-operative society. According to Section 28(10) of the Maharashtra
Co-operative Societies Act, 1960, Co-operative Bank means society carrying on the banking business. According to Section 2(27), society
