MAKER TOWER F PREMISES CO-OP SOC. LTD.,MUMBAI vs. ASSISTANT DIRECTOR OF INCOME TAX - CPC, BENGALURU

In the result, the appeal by the assessee is allowed

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the assessee challenging the impugned order dated 27/02/2024, passed under section 250 of the Income Tax Act, 1961 ("the Act") by the learned Joint Commissioner of Income Tax (Appeals), -3, Ahmedabad, [“learned JCIT(A)”], for the assessment year 2021- 22. Maker Tower F Premises

MARIGOLD MERIDIAN CO-OPERATIVE HOUSING SOCIETY LTD,MUMBAI vs. ITO WARD-41(2)(3), MUMBAI

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

Bench: Shri Rahul Chaudhary & Shri Bijayananda Pruseth

E R PER BIJYANANDA PRUSETH, AM: These three appeals filed by the assessee emanate from the orders passed under section 250 of the Income-tax Act, 1961 (in short, ‘Act’), all dated 06.11.2025, by the Addl/JCIT Commissioner of Income-Tax (Appeals)-2, Coimbatore [in short, ‘CIT(A)’] for the assessment years (AY) 2018-19, 2020-21 and 2021-22. Since

MARIGOLD MERIDIAN CO-OPERATIVE HOUSING SOCIETY LTD,MUMBAI vs. ITO WARD, MUMBAI

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

Bench: Shri Rahul Chaudhary & Shri Bijayananda Pruseth

E R PER BIJYANANDA PRUSETH, AM: These three appeals filed by the assessee emanate from the orders passed under section 250 of the Income-tax Act, 1961 (in short, ‘Act’), all dated 06.11.2025, by the Addl/JCIT Commissioner of Income-Tax (Appeals)-2, Coimbatore [in short, ‘CIT(A)’] for the assessment years (AY) 2018-19, 2020-21 and 2021-22. Since

MARIGOLD MERIDIAN CO-OPERATIVE HOUSING SOCIETY LTD,MUMBAI vs. ITO WARD-41(2)(3), MUMBAI

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

Bench: Shri Rahul Chaudhary & Shri Bijayananda Pruseth

E R PER BIJYANANDA PRUSETH, AM: These three appeals filed by the assessee emanate from the orders passed under section 250 of the Income-tax Act, 1961 (in short, ‘Act’), all dated 06.11.2025, by the Addl/JCIT Commissioner of Income-Tax (Appeals)-2, Coimbatore [in short, ‘CIT(A)’] for the assessment years (AY) 2018-19, 2020-21 and 2021-22. Since

SHREE MALGANGADEVI SAHAKARI PATPEDHI MARYADIT,MUMBAI vs. PRINCIPLE COMMISSIONER OF INCOME TAX 29, MUMBAI

Accordingly, the grounds raised by the assessee is allowed

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 1074/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2014-15)

e. Further we submit that the assesses was engaged in the business of providing credit facilities to its members. In accordance with the provisions and regulations of the Maharashtra Co-operative Societies Act, 1960, and the circulars issued there under from time to time, the assesses cannot apply the entire sum of money received as deposits from members for lending

CIDCO EMPLOYEES CO-OP. CREDIT SOCIETY LTD,NAVI MUMBAI vs. WARD 28(1)(3), NAVI MUMBAI

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

Bench: Shri Anikesh Banerjee & Shri Gagan Goyalcidco Employees Co-Op. Credit Society, Ground Floor, Cidco Bhavan, Cbd Belapur, Navi Mumbai – 400 614 Pan:Aaaac2203N ..... Appellant Vs. Ito Ward 28(1) (3)/ Nfac Delhi ..... Respondent

80P of the Act, and the reason assigned are wrong and contrary to the facts and circumstances of the case. 1(c). In the facts and circumstances of the case and in law, the learned CIT [A] NFAC erred in confirming all the additions and dismissed all the grounds of the appellant. 2. The Id. AO erred in charging interest

SHRI RENUKAMATA MULTI-STATE CO-OPERATIVE URBAN SOCIETY LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4(4), MUMBAI

2) as well as\nnotice under section 142(1) of the Act along with a detailed questionnaire were\nissued and served on the assessee. On the perusal of the documents found\nduring the course of the search, the AO vide detailed show cause notice dated\n03/12/2019 noted that there is non-compliance in maintaining proper KYC\ndocuments, non-compliance

JCIT (OSD), CC-4(4), MUMBAI vs. M/S. SHRI RENUKAMATA MULTI-STATE COOPERATIVE URBAN CREDIT SOCIETY LTD., AHAMEDNAGAR

2) as well as\nnotice under section 142(1) of the Act along with a detailed questionnaire were\nissued and served on the assessee. On the perusal of the documents found\nduring the course of the search, the AO vide detailed show cause notice dated\n03/12/2019 noted that there is non-compliance in maintaining proper KYC\ndocuments, non-compliance

M/S RENUKAMATA MULTI STATE CO-OP. URBAN CREDITN SOC. LTD.,MUMBAI vs. THE ASSTT. CIT, CC-4(4), MUMBAI

In the result, the appeal by the assessee is partly allowed, while the\nappeal by the Revenue is dismissed

2) as well as\nnotice under section 142(1) of the Act along with a detailed questionnaire were\nissued and served on the assessee. On the perusal of the documents found\nduring the course of the search, the AO vide detailed show cause notice dated\n03/12/2019 noted that there is non-compliance in maintaining proper KҮС\ndocuments, non-compliance

M/S RENUKAMATA MULTI STATE CO-OP. URBAN CREDITN SOC. LTD.,MUMBAI vs. THE ASSTT. CIT, CC-4(4), MUMBAI

80P(4) of the Act. Further,\nNBFC shall have the meaning as assigned to it in section 45-I(f) of the Reserve\nBank of India Act, 1935.\n\n25. On the other hand, it is undisputed that the assessee is a co-operative\ncredit society and is a registered Multi-State Co-operative Urban Credit Society\nestablished under

ACIT 23(3), MUMBAI vs. M/S THE SALSETTE CATHOLIC CO-OP. HOUSING LTD., MUMBAI

In the result, Revenue’s appeal is for the A

Bench: Shri Mahavir Singh & Shri S. Rifaur Rahman

E R PER S. RIFAUR RAHMAN, A.M. The captioned appeals have been filed by the Revenue challenging two separate orders dated 15th March 2019 for A.Y. 20013–14 and order dated 20th March 2019 for A.Y. 2014–15, passed by the learned Commissioner (Appeals)–32, Mumbai. 2. Since both these appeals pertain to the same assessee involving one common issue

CITIZENCREDIT CO OPERATIVE BANK LIMITED (AMBOLI BRANCH),MUMBAI vs. ITO(TDS) 1(1)(4), MUMBAI

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

e) proviso to Sec 194A(3)\nmaking Co-operative society covered under Cl. (v) liable to deduct tax at source\nunder certain circumstances was inserted w.e.f. 01.04.2020 & hence, did not\napply for the A. Y. 2016-17.\n6. Observing in Para 20.1 of the order dated 05.09.2025 that the primary issue\nwas about the liability of the Appellant for TDS

CITIZENCREDIT CO OPERATIVE BANK LIMITED ,(CHEMBUR BRANCH),MUMBAI vs. ITO (TDS)1(1)(4), MUMBAI

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

e) proviso to Sec 194A(3)\nmaking Co-operative society covered under Cl. (v) liable to deduct tax at source\nunder certain circumstances was inserted w.e.f. 01.04.2020 & hence, did not\napply for the A. Y. 2016-17.\n6. Observing in Para 20.1 of the order dated 05.09.2025 that the primary issue\nwas about the liability of the Appellant for TDS

JCIT (OSD), CC-4(4), MUMBAI vs. M/S. SHRI RENUKAMATA MULTI-STATE COOPERATIVE URBAN CREDIT SOCIETY LTD., AHAMEDNAGAR

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

80P(4) of the Act. Further, NBFC shall have the meaning as assigned to it in section 45-I(f) of the Reserve Bank of India Act, 1935. 25. On the other hand, it is undisputed that the assessee is a co-operative credit society and is a registered Multi-State Co-operative Urban Credit Society established under the Multi

JCIT (OSD), CC-4(4), MUMBAI vs. M/S. SHRI RENUKAMATA MULTI-STATE COOPERATIVE URBAN CREDIT SOCIETY LTD., AHAMEDNAGAR

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

80P(4) of the Act. Further, NBFC shall have the meaning as assigned to it in section 45-I(f) of the Reserve Bank of India Act, 1935. 25. On the other hand, it is undisputed that the assessee is a co-operative credit society and is a registered Multi-State Co-operative Urban Credit Society established under the Multi

THE PANCHRATNA CO OPERATIVE HOUSING SOCIETY LTD ,MUMBAI vs. INCOME TAX OFFICER -19(3)(1), MUMBAI

In the result, the appeal of the assessee bearing ITA No

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

E R Per Shri Anikesh Banerjee (JM): The instant appeal of the assessee filed against the order of the National Faceless Appeal Centre (NFAC), Delhi [for brevity, ‘Ld.CIT(A)’] passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) for assessment year 2013-14, date of order 10/12/2024. The impugned order was emanated from the order

CITIZENCREDIT CO OPERATIVE BANK LIMITED (BYCULLA BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

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

e) proviso to Sec 194A(3)\nmaking Co-operative society covered under Cl. (v) liable to deduct tax at source\nunder certain circumstances was inserted w.e.f. 01.04.2020 & hence, did not\napply for the A. Y. 2016-17.\n6. Observing in Para 20.1 of the order dated 05.09.2025 that the primary issue\nwas about the liability of the Appellant for TDS

MHATRE PALACE CHSL,BORIVALI WEST vs. INCOME TAX OFFICER 42 1 3 MUMBAI, MUMBAI

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

Bench: SHRI. NARENDRA KUMAR BILLAIYA (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)

E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals), ADDL/JCIT (A)-2 Visakhapatnam (‘ld. CIT(A)’ for short), passed u/s. 250 of the Income Tax Act, 1961 (‘the Act'), pertaining to the Assessment Year (‘A.Y.’ for short) 2021-22. 2. It is observed

JCIT(OSD) CIRCLE 2(3)(1), MUMBAI, MUMBAI vs. HDFC BANK LIMITED, MUMBAI

In the result, both the above stated appeals of the\nassessee in ITA No

E” BENCH, MUMBAI\nBEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER\n&\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\nITA No. 1555/MUM/2025\n(A.Y. 2019-20)\nITA No. 1573/MUM/2025\n(A.Y. 2020-21)\nHDFC Bank Limited\nv/s. Deputy Commissioner of\nHDFC Bank House, Senapati बनाम Income Tax 2(3)(1), Room\nBapat Marg, Delisle Road S.O.,\nLower Parel, Mumbai-400013,\nMaharashtra