ROHIT CHAMBERS PREMISES COOP SOCIETY LIMITED,MUMBAI vs. ASSESSING OFFICER, MUMBAI

In the result, appeal filed by the Assessee stands allowed

Bench: Shri Narender Kumar Choudhryassessment Year: 2018-19 M/S. Rohit Chambers Premises Assessing Officer, Coop Society Limited, Ward 26(1)(1), Janmabhoomi Marg, Kautilya Bhavan, G Block Vs. Horniman Circle, Fort, Mumbai Bkc, Bandra Kurla – 400001. Complex, Bandra (E), Pan – Aaaar44550K. Mumbai 400051. (Appellant) (Respondent) Present For: Assessee By : Shri Satish Mody, Ld. Ca Revenue By : Shri Praveen K. Srivastava, Ld. Sr. D.R. Date Of Hearing : 20.11.2025 Date Of Pronouncement : 28.11.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 16.03.2021, Impugned Herein, Passed By The National Faceless Appeal Centre (Nfac)/Ld. Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2018-19. 2. In This Case, The Assessee By Filing Its Return Of Income On Dated 19.09.2018 Had Declared Gross Total Income Of Rs.26,69,680/- Under The Head Income From The Other Sources & Claimed The Same As Exempt Under Section 80P(2)(D) Of The Act.

condonation of delay under Section 119 (2) (b) of the Act. 5. Thus, the Assessee being aggrieved has challenged the aforesaid addition. 6. This Court has given thoughtful consideration to the peculiar facts and circumstances of the case. Admittedly the issue qua deduction claimed under Section 80 (2) (d) of the Act, on account of interest income earned from Cooperative

INFINITY TOWERS CO OP HSG SOC LTD ,MUMBAI vs. ITO 22(1)(1), MUMBAI

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

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

D E R Infinity Towers Co-operative Housing Society Limited Per Shri Anikesh Banerjee (JM): All the appeals of the assessee were filed against the order of the Commission of Income Tax Appeal, ADDL/JCIT(A)-2 Jaipur [for brevity, ‘Ld.CIT(A)’] passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) for assessment years

INFINITY TOWERS CO OPERATIVE HOUSING SOCIETY LIMITED,MUMBAI vs. ITO 22(1)(1), MUMBAI

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

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

D E R Infinity Towers Co-operative Housing Society Limited Per Shri Anikesh Banerjee (JM): All the appeals of the assessee were filed against the order of the Commission of Income Tax Appeal, ADDL/JCIT(A)-2 Jaipur [for brevity, ‘Ld.CIT(A)’] passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) for assessment years

INFINITY TOWERS CO OPERATIVE HOUSING SOCIETY LIMITED ,MUMBAI vs. ITO -22(1)(1), MUMBAI

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

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

D E R Infinity Towers Co-operative Housing Society Limited Per Shri Anikesh Banerjee (JM): All the appeals of the assessee were filed against the order of the Commission of Income Tax Appeal, ADDL/JCIT(A)-2 Jaipur [for brevity, ‘Ld.CIT(A)’] passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) for assessment years

THE FARMER BANK STAFF CO-OPERATIVE SOCIETY LTD,FORT, MUMBAI vs. INCOME TAX OFFICER, PIRAMAL CHAMBERS

In the result, the appeal filed by the Assessee stands allowed\nin the aforesaid terms

section 139(1)\nof the Act or has not filed any condonation of delay, as per board's\ncircular No.13 of 2023 dated 26.06.2023 with respect to condonation\nof delay u/s 119(2)(b) of the Act.\n4. We have given thoughtful considerations to the peculiar facts\nand circumstances of the case and the rival contentions raised by the\nparties

B.S.N.L EMPLOYEES JUNIOR CO OPERATIVE CREIDT SOCIETY LIMITED ,MUMBAI vs. ITO WARD 17(1)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailbsnl Employees Junior Co-Operative Credit Society Ltd., 1St Floor, Bsnl Office Of Cto, M.G. Road, Fort Mumbai, ............... Appellant Mumbai - 400001 Pan : Aaaat8885H V/S Ito – 17(1)(2), Room No.109, 1St Floor Kautilya Bhavan, ……………… Respondent C-41 To C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai - 400051 Assessee By : Shri Shekhar Patwardhan Revenue By : Shri Bhagirath Ramawat, Sr. Dr

D E R PER SANDEEP SINGH KARHAIL, J.M. The assessee has filed the present appeal against the impugned order dated 23/11/2024, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“learned CIT(A)”], for the assessment year 2018-19. 2. The present appeal

GOLD COIN APARTMENTS CO OPERATIVE HOUSING SOCIETY LTD ,MUMBAI vs. ITO WARD 22(1)(1), MUMBAI

In the result, the appeal of the assessee is allowed

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA (Accountant Member)

Section 80P(2)(d) of the Act. 4. We have heard both the sides on the issue and have perused the material on record. 5. The appeal preferred by the Assessee is delayed by 101 days. In the application seeking condonation

JAGRUTI CO OP HSG SOC LTD ,MUMBAI vs. ITO WARD (197)(6), MUMBAI

In the result, the appeal by the Assessee stands allowed

Bench: Shri Narender Kumar Choudhryassessment Year: 2014-15 M/S. Jagruti Co Op Hsg Soc Ito Ward –(197)(6) Ltd. Cpc Bangaluru, L.J. Road Mahim, Vs. 560500. Mumbai-400016. Pan: Aaaat9842L (Appellant) (Respondent) Present For: Assessee By : Shri Pratik Jain, Ld. A.R. Revenue By : Shri Kavan Limbasiya, Ld. D.R. Date Of Hearing : 12.06.2025 Date Of Pronouncement : 12.06.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 19.11.2024, Impugned Herein, Passed By The Addl/Jcit (A) (In Short Ld. Addl/Joint Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2014-15. 2. In This Case, The Intimation/Order U/S. 143(1) Of The Act Was Issued On Dated 20.05.2015 By The Ito Ward-(197) (6) Mumbai, Whereby The Deduction Claimed By The Assessee U/S. 80(2)(D) Of The Act Amounting To Rs. 7,36,459/- Earned On Its Investment & Saving Bank Account Maintained With Saraswat Co-Operative Bank & The Nkgsb Co-Operative Bank Was Disallowed. The Assessee Against The Said Intimation Dated 20.05.2015 Filed A Rectification Application U/S. 154 Of The Act, However, No Order For Rectification Has Ever Been Passed By The Cpc. The Assessee On Realizing Its 2 M/S. Jagruti Co Op Hsg Soc Ltd. Mistake Challenged The Said Intimation U/S. 143(1) Dated 25.05.2025 By Filing First Appeal On Dated 12.06.2024 But With The Delay Of More Than 9 Years. The Ld. Addl/Joint Commissioner By Considering The Peculiar Facts & Circumstances Of The Case, Ultimately Declined To Entertain The Request For Condonation Of Delay & Dismissed The Appeal Of The Assessee In Limine Without Making Any Discussion On Merit Or On Any Other Aspect.

80P(2)(d) of the Act, is settled in favour of the Assessee. 4. On the contrary, the Ld. DR refuted the claim of the Assessee by submitting that Ld. Addl/Joint Commissioner has rightly dismissed the delay application filed by the Assessee, as there is an inordinate delay and therefore Assessee is not entitled for any leniency. 5. Heard

SU PRABHAT CO OPERATIVE HOUSING SOCIETY LTD,MUMBAI vs. INCOME TAX OFFICER, MUMBAI

The appeal of the Assessee stands allowed

Bench: Shri Narender Kumar Choudhryassessment Year: 2020-21 Suprabhat Co-Operative Income Tax Officer, Ward Housing Society 19(3)(1), Mumbai 76, Suprabhat Co-Operative Pratishtha Bhavan, 3Rd & 4Th Vs. Housing Society Ltd, Bhulabhai Floor, 101, M.K. Road, Desai Road, Walkeshwar 400026 Mumbai 400020 Pan: Aaaas5937P (Appellant) (Respondent) Present For: Assessee By : Shri. Rajendra Bhende, Ca Revenue By : Smt. Smitha V. Nair (Cit Dr) Date Of Hearing : 15.05.2025 Date Of Pronouncement : 26.05.2025 O R D E R Per: Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 26.12.2024, Impugned Herein, Passed By The Commissioner Of Income Tax, Appeal Addl./Jcit (A)-1 Bengaluru/ U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2020-21. 2. Considering The Reason For Delay Of 21 Days In Filing Of The Instant Appeal As Stated By The Assessee Which Is Duly Supported By Duly Sworn Affidavit, Prima Facie Appears To Be Bonafide, Genuine & Un-Intentional, Thus, The Delay Of 21 Days Is Condoned.

delay of 21 days is condoned. 3. Coming to merits of the case, this Court that he Assessee has filed revised return of income u/s. 139(5) of the Act on dated 22.02.2025 within the time prescribed and claimed the deduction u/s. 80P(2d) of the Act to 2 ITA No. 1930/Mum/2025 AY: 202-21 Suprabhat Co-operative Housing Society

STELLA MARIS CO OPERATIVE HOUSING SOCIETY ,MUMBAI vs. INCOME TAX OFFICER WARD 22 3 6 , PIRAMAL CHAMDERS MUMBAI

In the result, ITA No.1962/MUM/2025 stands allowed, whereas

Bench: Shri Narender Kumar Choudhryassessment Year: 2012-13 & Assessment Year: 2016-17

delay is condoned by this Bench also. Coming to the merits of the case, it is observed that the appellant-society claimed deduction under section 80P(2)(d

STELLA MARIS CO OPERATIVE HOUSING SOCIETY LTD,MUMBAI vs. INCOME TAX OFFICER 22 3 6, PIRAMAL CHAMBERS

In the result, ITA No.1962/MUM/2025 stands allowed, whereas

Bench: Shri Narender Kumar Choudhryassessment Year: 2012-13 & Assessment Year: 2016-17

delay is condoned by this Bench also. Coming to the merits of the case, it is observed that the appellant-society claimed deduction under section 80P(2)(d

GALAXY CO OP HSG SOCIETY LTD,NAVI MUMBAI vs. ITO WARD(1)(1), THANE, THANE, MAHARAHSTRA

condoned the delay in the current appeal, subject to a deposit, and then proceeded to adjudicate the issue on merits. Based on various judicial pronouncements, the Tribunal allowed the deduction claimed under section 80P(2)(d

GALAXY COOP HSG SOC LTD,NAVI MUMBAI vs. ITO WARD(1)(1), THANE, THANE, MAHARAHSTRA

sections": [ "80P(2)(d)", "80P(2)(c)", "143(1)", "250", "80P(4)", "80P", "2(19)" ], "issues": "Whether the CIT(A) can adjudicate an appeal on merits after refusing to condone the delay

EKTA SAHAKARI PATPEDHI MARYADIT,VIRAR vs. INCOME TAX OFFICER, ASSESSMENT UNIT, NEW DELHI

In the result, both the above appeals are allowed

condoned.\n3. We have duly considered the issue and find some merit in the contentions. We have also gone through medical documents filed in support of the above submissions. However, it is equally true that there is substantial delay in both the years which also indicates some element of carelessness on part of the assessee who must have other persons

EKTA SAHAKARI PATPEDHI MARYADIT,VIRAR vs. INCOME TAX OFFICER, ASSESSMENT UNIT, NEW DELHI

In the result, both the above appeals are allowed

condoned.\n3. We have duly considered the issue and find some merit in the contentions. We have also gone through medical documents filed in support of the above submissions. However, it is equally true that there is substantial delay in both the years which also indicates some element of carelessness on part of the assessee who must have other persons

EKTA SAHAKARI PATPEDHI MARYADIT,VIRAR vs. INCOME TAX OFFICER, WARD 4(5)/THANE, THANE

In the result, appeal by the assessee is allowed

Bench: Shri Sandeep Singh Karhail & Shri Girish Agrawalassessment Year: 2017-18

delay may please be condoned. • A Detailed paper book along with case laws will be submitted at the time of hearing. 2. Sole grievance of assessee is against the denial of deduction of Rs.46.13,533/- claimed under section 80P(2)(d

LAXMIKANT CO OPERATIVE HOUSING SOCIETY LTD,MUMBAI vs. DCIT, CIRCLE 22(1), MUMBAI

In the result, in view of judgment in ITA No

Bench: Shri Narender Kumar Choudhryassessment Year: 2021-22

D E R Per : Narender Kumar Choudhry, Judicial Member: This appeal has been preferred by the Assessee against the order dated 06.02.2024, impugned herein, passed by the passed by the Ld. Addl/Joint Commissioner of Income Tax (Appeals) (in short “Ld. Addl./Joint Commissioner”) under section 250 of the Income Tax Act, 1961 (in short

LAXMIKANT CO-OPERATIVE HOUSING SOCIETY LTD ,MUMBAI vs. DCIT, CIRCLE 22(1), MUMBAI

In the result, in view of judgment in ITA No

Bench: Shri Narender Kumar Choudhryassessment Year: 2021-22

D E R Per : Narender Kumar Choudhry, Judicial Member: This appeal has been preferred by the Assessee against the order dated 06.02.2024, impugned herein, passed by the passed by the Ld. Addl/Joint Commissioner of Income Tax (Appeals) (in short “Ld. Addl./Joint Commissioner”) under section 250 of the Income Tax Act, 1961 (in short