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-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

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

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

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

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

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

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

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

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

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

BUSSA INDUSTRIAL PREMISES CO OPERATIVE SOCIETY LIMITED,MUMBAI vs. ITO(22)(1)(3), PIRAMAL CHAMBERS, MUMBAI

In the result, appeal filed by the assessee is allowed in above terms

Bench: Shri B R Baskaran & Shri Raj Kumar Chauhanbussa Industrial Premises Co- Ito 22(1)(3), Operative Society Ltd. Vs. Piramal Chamber, Mumbai. Century Bazaar Lane, Prabhadevi, Mumbai – 400 025 Pan: Aaaab6817F (Appellant) (Respondent) Assessee Represented By : Shri Pritesh Joshi, Ld. Ar Department Represented By : Shri Umesh Chandra Sinha, Ld. Dr Date Of Conclusion Of Hearing : 12.11.2024 Date Of Pronouncement : 03.01.2025

E R PER RAJ KUMAR CHAUHAN (J.M.): 1. This appeal is filed by the appellant/assessee against the order dated 12.08.2024 of Learned Commissioner of Income Tax (Appeals), Addl./JCIT (A), Mysore [hereinafter referred to as the “CIT(A)”], passed under section 250 of the Income Tax Act, 1961 [hereinafter referred to as “the Act”] for Bussa Industrial Premises Co-Operative

HIMACHAL MITRA MANDAL CO OPERATIVE CREDIT SOCIETY LIMITED ,MUMBAI vs. INCOME TAX OFFICER TDS, WARD 1(2)(3), MUMBAI

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarhimachal Mitra Mandal V/S. Income Tax Officer, Tds Cooperative Credit Society बनाम Ward – 1(2)(3), Room No. Limited 419, 4Th Floor, Cumballa Hill C/O Vaish Associates, 106, Mtnl Te Building, Peddar Peninsula Centre, Dr. S.S. Road, Dr. Gopalrao Rao Road, Parel, Mumbai – Deshmukh Marg, Mumbai – 400 012, Maharashtra 400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaah0613D Appellant/अपीलार्थी .. Respondent/प्रतिवादी

TDS will not apply to the interest given to the associate members. The A.O. also took support of the decision rendered by P a g e | 12 A.Y. 2014-15 Himachal Mitra Mandal Cooperative Credit Society Limited Hon'ble Supreme Court in the case of the Citizen Co-operative Society Vs. ACIT (Civil Appeal Noi.10245 of 2017) and observed that

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.\nDeputy Commissioner of\nHDFC Bank House, Senapati\nबनाम\nIncome Tax - 2(3)(1), Room\nBapat Marg, Delisle Road S.O.,\nLower Parel, Mumbai-400013,\nMaharashtra

CUFFE PARADE PERSEPOLIS PREMISES CO-OP. SOC. LTD.,MUMBAI vs. THE PCIT, WARD-17, MUMBAI

In the result, the appeal of the assessee is allowed

E R PER M. BALAGANESH (A.M): This appeal in ITA No.243/Mum/2021 for A.Y.2015-16 preferred by the order against the revision order of the ld. Principal Commissioner of Income Tax-17, Mumbai u/s.263 of the Act dated 22/01/2021 for the A.Y.2015-16. 2 M/s. Cuffe Parade Persepolis Premises Co-operative Society Limited 2. The only issue to be decided