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)

E R [ Per Rahul Chaudhary, Judicial Member: 1. The present appeal preferred by the Assessee is directed against the order dated 27/11/2024, passed by the Additional/Joint Commissioner of Income Tax (Appeal) [hereinafter referred to as the ‘CIT(A)’], whereby the Ld. CIT(A) had dismissed the appeal of the Assessee against the Intimation Order, dated 30/09/2022, passed under Section

PARSI SALSETTE BLDG NO. 1 CHS LIMITED ,MUMBAI vs. INCOME TAX OFFICER 24(3)(1), MUMBAI

Accordingly, Ground No. II raised by the Assessee is allowed and as a result, Ground No

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

E R [ Per Rahul Chaudhary, Judicial Member: 1. The present appeal preferred by the Assessee is directed against the order dated 07/02/2025, passed by the Additional/Joint Commissioner of Income Tax (Appeals) Panaji [hereinafter referred to as the ‘CIT(A)’], whereby the Ld. CIT(A) had dismissed the appeal of the Assessee against the Intimation Order, dated 02/11/2022, passed under Section

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

In the result, both the above appeals are allowed

E” BENCH, MUMBAI\nBEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER\n&\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\nITA No. 105/MUM/2025\n(A.Y. 2018-19)\nITA No. 106/MUM/2025\n(A.Y. 2020-21)\nEkta Sahakari Patpedhi v/s. Income Tax Officer, Maryadit\nAppellant/अपीलार्थी\n.. Respondent/प्रतिवादी\nAppellant by :\nShri Bhupendra Shah, AR\nRespondent by :\nShri Manish Ajudiya (Sr. DR)\nDate of Hearing

THE SUVARNA NAGAR CO OPERATIVE HOUSING SOCIETY LTD,MUMBAI vs. ITO, WARD, 34(3), MUMBAI

In the result, the appeal by the assessee is allowed

Bench: Shri Sandeep Singh Karhailshri Girish Agrawalassessment Year : 2019-20

E R PER SANDEEP SINGH KARHAIL, J.M. The assessee has filed the present appeal against the impugned order dated 06/12/2024, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Additional/Joint Commissioner of Income Tax (Appeals)–2, Noida [“learned Addl./Joint CIT(A)”], for the assessment year 2019-20. Suvarna Nagar Co.op

SHRI KUMAR COOPERATIVE HOUSING SOCIETY LTD,MUMBAI vs. JAO MUM -W-22(3)(1), MUMBAI

Appeal of the assessee are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2021-22 Shrikumar Co-Operative Housing Asst. Dir. Of I. Tax, Cpc Jao Mum- Society Ltd., W-22(3)(1), Vs. Nehru Road, Santacruz (East), Piramal Chamber, Mumbai-400055. Mumbai-400012. Pan No. Aaaas 8110 J Appellant Respondent

disallowance ought to be deleted. 2. The Id C.I.T. (A) erred in not granting the relief U/s 80P(2)(d) 2. The Id C.I.T. (A) erred in not granting the relief U/s 80P(2)(d) 2. The Id C.I.T. (A) erred in not granting the relief U/s 80P(2)(d) despite the fact that the despite the fact that

ITO-41(2)(2) MUMBAI, MUMBAI vs. JAI BHOLENATH CO OP CREDIT SOCIETY LTD, MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Ms Kavitha Rajagopal, Jm & Ms Padmavathy S, Am

E R Per Padmavathy S, AM: This appeal by the Revenue is against the order of the Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre, Delhi [for short 'the CIT(A)] dated 05.06.2024 for the AY 2020-21. The Revenue raised various grounds pertaining to the following issues: Jai Bholenath Co-op. Credit Society Ltd. (i) CIT(A) allowing

JEEVAN VIKAS NAGRI SAHAKARI PATPEDHI MARYADIT ,PALGHAR vs. ITO, CIR-4 , THANE

In the result, the appeal of the assessee for AY 2017-18 and AY 2018-19 are allowed

Bench: Ms Kavitha Rajagopal, Jm & Shri Ms Padmavathy S, Am

section 80P(2)(a), 2. On the facts and circumstances of the case, the Ld. CIT (A), has erred in disallowing the deduction claimed u/s 80P(2)(d) of Rs.2,78,60,607/-.” ITA No. 2241/Mum/2024-AY-2017-18-Revenue “1. On the facts & in the circumstances of the case and in law, the Ld. CIT(A) erred allowing the appeal of the assessee

INCOME TAX OFFICER, WARD 4.1 , THANE, THANE vs. JEEVAN VIKAS NAGRI SAHAKARI PATPEDHI MARYADIT, MARYADT

In the result, the appeal of the assessee for AY 2017-18 and AY 2018-19 are allowed

Bench: Ms Kavitha Rajagopal, Jm & Shri Ms Padmavathy S, Am

section 80P(2)(a), 2. On the facts and circumstances of the case, the Ld. CIT (A), has erred in disallowing the deduction claimed u/s 80P(2)(d) of Rs.2,78,60,607/-.” ITA No. 2241/Mum/2024-AY-2017-18-Revenue “1. On the facts & in the circumstances of the case and in law, the Ld. CIT(A) erred allowing the appeal of the assessee

INCOME TAX OFFICER, WARD-4(1), THANE, THANE vs. JEEVAN VIKAS NAGRI SAHAKARI PATPEDI MARYADIT, VASAI

In the result, the appeal of the assessee for AY 2017-18 and AY 2018-19 are\nallowed

section 80P(2)(a),\n2. On the facts and circumstances of the case, the Ld. CIT (A), has erred in disallowing the\ndeduction claimed u/s 80P(2)(d) of Rs.2,78,60,607/-.\"\nITA No. 2241/Mum/2024-AY-2017-18-Revenue\n\"1. On the facts & in the circumstances of the case and in law, the Ld. CIT(A) erred\nallowing the appeal

MUMBAI KAMGAR MADHYAWARTI GRAHAK SAHAKARI SANSTHA MARYADIT,MUMBAI vs. ASST. COMMISSIONER OF INCOME TAX - CIRCLE 20(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

e (Gujarat) and hence interest earned from scheduled or cooperative bank is arned from scheduled or cooperative bank is not allowed under 80P(2)(d) of the Act. not allowed under 80P(2)(d) of the Act.” 7.3 Before us, the Ld. counsel for the assessee filed proof of Before us, the Ld. counsel for the assessee filed proof

MUMBAI KAMGAR MADHYAWARTI GRAHAK SAHAKARI SANSTHA MARYADIT,MUMBAI vs. ASST. COMMISSIONER OF INCOME TAX - CIRCLE 20(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

e (Gujarat) and hence interest earned from scheduled or cooperative bank is arned from scheduled or cooperative bank is not allowed under 80P(2)(d) of the Act. not allowed under 80P(2)(d) of the Act.” 7.3 Before us, the Ld. counsel for the assessee filed proof of Before us, the Ld. counsel for the assessee filed proof

MUMBAI KAMGAR MADHYAWARTI GRAHAK SAHAKARI SANSTHA MARYADIT,MUMBAI vs. ASST. COMMISSIONER OF INCOME TAX - CIRCLE 20(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

e (Gujarat) and hence interest earned from scheduled or cooperative bank is arned from scheduled or cooperative bank is not allowed under 80P(2)(d) of the Act. not allowed under 80P(2)(d) of the Act.” 7.3 Before us, the Ld. counsel for the assessee filed proof of Before us, the Ld. counsel for the assessee filed proof

DIRBADEVI SAHAKARI PATPEDI LTD ,MUMBAI vs. INCOME TAX OFFICER, WAR 27(1)(1), MUMBAI

In the result, the appeal of the assessee is allowed

E),\nMumbai-400075\nPAN : AAATD7003Q\nITO, Ward-27(1)(1),\nRoom No. 406, 4th Floor, Tower\nVs. No.6, Vashi Station Complex,\nVashi-400703.\nAssessee)\nRespondent)\nAssessee/Appellant by\nShri Rashmikant Modi &\nMs. Ketki Rajeshirke, CA\nRevenue/Respondent by\nSmt. Mahita Nair, Sr. DR\nDate of Hearing\n15.07.2024\nDate of Pronouncement\n26.07.2024\nORDER\nPer Padmavathy S, AM:\nThis appeal by the assessee

INCOME TAX OFFICER - 25(2)(1) MUMBAI, MUMBAI vs. MUMBAI POSTAL EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD, MUMBAI

In the result, the appeal by the Revenue and cross-objection by the assessee are dismissed

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal by the Revenue and cross-objection by the assessee have been filed challenging the impugned order dated 09/02/2024, passed under section 250 of the Income Tax Act, 1961 ("the Act") by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, New Delhi, [“learned CIT(A)”], for the assessment

INCOME TAX OFFICER , MUMBAI vs. IDBI STAFF CO-OPERATIVE CREDIT SOCIETY LTD , MUMBAI

In the result, all the appeals in ITA Nos

disallowing the claim made by the assessee U/s.\n80P(2)(a)(i) of the Act. We have perused the ratio laid down by the\nHon'ble Apex Court in the case of M/s. Totgars Cooperative Sale Society\nLtd (supra) and found that in that case the society is engaged in\nmarketing of the agricultural produce by its members

INCOME TAX OFFICER, BKC,MUMBAI vs. IDBI STAFF CO-OPERATIVE SOCIETY LTD, MUMBAI

disallowing the claim made by the assessee U/s.\n80P(2)(a)(i) of the Act. We have perused the ratio laid down by the\nHon'ble Apex Court in the case of M/s. Totgars Cooperative Sale Society\nLtd (supra) and found that in that case the society is engaged in\nmarketing of the agricultural produce by its members

SADHANA SAHAKARI PATPEDHI LIMITED,VASAI, PALGHAR vs. CIT(A), NFAC , DELHI

E R Per Rahul Chaudhary, Judicial Member: 1. These are 2 appeals pertaining to Assessment Years 2018-19 and 2020-2021 preferred by the Assessee against two separate orders, each dated 08/11/2023, passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘the CIT(A)’]. Since the appeals involve common issues

ITO-26(2)(1), MUMBAI, MUMBAI vs. SANGLI VAIBHAV CO OPERATIVE CREDIT SOCIETY LIMITED, MUMBAI

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

E R Per Rahul Chaudhary, Judicial Member: 1. These are 3 appeals pertaining to Assessment Years 2017-18, 2018- 19 and 2020-2021 preferred by the Revenue against three separate orders, each dated 23/08/2023, passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘the CIT(A)’]. Since the appeals involve

ITO-26(2)(1), MUMBAI, MUMBAI vs. SANGLI VAIBHAV CO OPERATIVE CREDIT SOCIETY LIMITED, MUMBAI

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

E R Per Rahul Chaudhary, Judicial Member: 1. These are 3 appeals pertaining to Assessment Years 2017-18, 2018- 19 and 2020-2021 preferred by the Revenue against three separate orders, each dated 23/08/2023, passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘the CIT(A)’]. Since the appeals involve