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SHRI VAJAPUR PATIDAR CO. OPARATIVE CREDIT SOCIETY LTD.,MEHSANA vs. THE ITO, WARD-5, PATAN

In the result appeal of the assessee is partly allowed

ITA 27/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad11 May 2022AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddharatha Nautiyalआयकर अपील सं./Ita No. 27/Ahd/2022 िनधा"रण वष"/Asstt. Year: 2017-2018 Shri Vajapur Patidar Co. Operative Credit I.T.O., Society Limited, Vs. Ward-5, At. Vijapaur Po. Sanghpur, Patan. Ta. Vijapaur, Dist. Mehsana

For Appellant: NoneFor Respondent: Shri Umesh Agarwal, Sr.D.R

Section 80P(2)(d)

Housing Society Ltd. [1995] 81 Taxman 257/215 ITR 549 has held as under: "Letting out of the shops of the assessee-society to persons other than its members did not fall as an activity of the assessee-society either in clause (a) or clause (b) of sub-section (2) of section 80P. It was an activity of the assessee-society

BARODA CITIZEN COMMUNITY CO. OP. CREDIT SCOIETY LTD.,,VADODARA vs. THE ITO, WARD-1(2)(2), VADODARA

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

ITA 996/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad01 Dec 2021AY 2013-14

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 996 & 1051/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2013-14 & 2014-15 Baroda Citizen Community Co-Op. Credit I.T.O, Society Ltd., Vs. Ward-1(2)(2), 203, 2Nd Floor, Baroda. Ivory Terrace, R.C. Dutt Road, Vadodara.

For Appellant: Shri NoneFor Respondent: Shri Kamlesh Makwana, Sr. D.R

Section 143(2)Section 56Section 80P(2)(a)

Housing Society Ltd. reported in 81 Taxman 257 (Bom.) has held as under: “Letting out of the shops of the assessee-society to persons other than its members did not fall as an activity of the assessee-society either in clause (a) or clause (b) of sub-section (2) of section 80P. It was an activity of the assessee-society

BARODA CITIZEN COMMUNITY CO. OP. CREDIT SCOIETY LTD.,,VADODARA vs. THE ITO, WARD-1(2)(2), VADODARA

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

ITA 1051/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad01 Dec 2021AY 2014-15

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 996 & 1051/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2013-14 & 2014-15 Baroda Citizen Community Co-Op. Credit I.T.O, Society Ltd., Vs. Ward-1(2)(2), 203, 2Nd Floor, Baroda. Ivory Terrace, R.C. Dutt Road, Vadodara.

For Appellant: Shri NoneFor Respondent: Shri Kamlesh Makwana, Sr. D.R

Section 143(2)Section 56Section 80P(2)(a)

Housing Society Ltd. reported in 81 Taxman 257 (Bom.) has held as under: “Letting out of the shops of the assessee-society to persons other than its members did not fall as an activity of the assessee-society either in clause (a) or clause (b) of sub-section (2) of section 80P. It was an activity of the assessee-society

JAVED ABDULSAMED KURESHI,,BANASKANTHA vs. ITO, WARD-2, , PALANPUR

In the result the appeal filed by the assessee is allowed

ITA 2549/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad28 Oct 2021AY 2013-14

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 224/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2015-16 Dholasan Dudh Utpadak Sahkari Mandli I.T.O., Ltd., Vs. Ward-1, At & Po Dholasan, Mehsana. Tal. & Dist., Mehsana-382732. Pan: Bpkpp9036F

For Appellant: Shri M.M. Salvi, A.RFor Respondent: Shri Purushottam Kumar, Sr.D.R

Section 80P

Housing Society Ltd. 81 Taxman 257 held that “The expression 'profits and gains' in clause (c) of sub-section (2) of section 80P is not confined to 'Profits and gains of business' under clause (a)”. Thus, in case of co-operative credit society, income to which benefit of section 80P(2)(a)(i) is not allowed, e.g., rental income, interest

DHOLASAN DUDH UTPADAK SAHAKARI MANDALI LTD,MEHSANA vs. ITO, WARD-1, MEHSANA

In the result the appeal filed by the assessee is allowed

ITA 224/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad28 Oct 2021AY 2015-16

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 224/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2015-16 Dholasan Dudh Utpadak Sahkari Mandli I.T.O., Ltd., Vs. Ward-1, At & Po Dholasan, Mehsana. Tal. & Dist., Mehsana-382732. Pan: Bpkpp9036F

For Appellant: Shri M.M. Salvi, A.RFor Respondent: Shri Purushottam Kumar, Sr.D.R

Section 80P

Housing Society Ltd. 81 Taxman 257 held that “The expression 'profits and gains' in clause (c) of sub-section (2) of section 80P is not confined to 'Profits and gains of business' under clause (a)”. Thus, in case of co-operative credit society, income to which benefit of section 80P(2)(a)(i) is not allowed, e.g., rental income, interest

THE VENUS PARKLAND CO.OPERATGIVE HOUSING SERVICE SOCIETY LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-3(3)(5),, AHMEDABAD

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

ITA 1039/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad07 Aug 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 56Section 57Section 80PSection 80P(2)(c)

section 80P(2) (c) (ii) of the Act which the Ld. A.O. has not allowed and for this purpose, assessee referred to the Ground No. 3 under which said relief is sought. Ld. Counsel by referring to Page 7 of Paper Book contended that the basic purpose of assessee co-op society is to maintain the property of the members

NAUTILUS PREMISE OWNERS ASSOCIATION,VADODARA vs. THE INCOME TAX OFFICER, WARD-1(2)(2), VADODARA

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

ITA 2146/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad02 Sept 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Manish J Shah & Shri Rushin Patel, ARsFor Respondent: Shri Rajenkumar M Vasavda, Sr. DR

Section 56Section 57

property. Neither of these income streams depends on the security, cleanliness, or maintenance of the common areas of the complex. 3. Furthermore, it is important to note that the rent income declared by the appellant is nominal (Rs. 32,540), whereas the total expenses claimed are disproportionately high at Rs. 27,57,686. Even if some of these expenses could

M/S. ISCON MEGACITY MEMBERS ASSOCIATION ,,BHAVNAGAR vs. THE INCOME TAX OFFICER, (EXEMP. ), BHAVNAGAR

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

ITA 1290/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad22 Aug 2019AY 2010-11

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./I.T.A. No.1290/Ahd/2014 ("नधा"रण वष" / Assessment Year : 2010-11)

For Appellant: Shri Tushar P.Hemani, ARFor Respondent: Shri Lalit P. Jain, Sr.DR

Section 11Section 12ASection 143(2)Section 143(3)Section 2(15)

property. The transfer fee TDR Premium charged by the society from its member is a commercial transaction and not eligible for exemption on grant of mutuality. In view of the above, the ground is rejected.” 11. Before us, on the strength of Hon’ble Gujarat High Court’s decision in the case of Manekbaug Co-operative Housing Society