Section 2(24)(viia) of the Income Tax Act

83 judgments on BharatTax turn on Section 2(24)(viia).

Judgments on Section 2(24)(viia)

Lrde Employees Housing Co-Operative Society Ltd, Bengaluru vs. Income Tax Officer, Ward-4(2)(2), Bengaluru

In the result, all these appeals of the assessee are allowed for statistical purposes

ITA 1793/BANG/2024[2020-21]Status: DisposedITAT Bangalore28 Nov 2024AY 2020-21

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadav

For Appellant: Smt. Pratibha R., A.RFor Respondent: Sri Subramanian, D.R
Section 2(24)Section 250Section 57Section 80P(2)(a)Section 80P(2)(d)

Lrde Employees Housing Co-Operative Society Limited, Bengaluru vs. Income Tax Officer, Ward-4(2)(2), Bengaluru

In the result, all these appeals of the assessee are allowed for statistical purposes

ITA 1792/BANG/2024[2017-18]Status: DisposedITAT Bangalore28 Nov 2024AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadav

For Appellant: Smt. Pratibha R., A.RFor Respondent: Sri Subramanian, D.R
Section 2(24)Section 250Section 57Section 80P(2)(a)Section 80P(2)(d)

Lrde Employees Housing Co-Operative Society Limited, Bengaluru vs. Income Tax Officer, Ward-4(2)(2), Bengaluru

In the result, all these appeals of the assessee are allowed for statistical purposes

ITA 1791/BANG/2024[2015-16]Status: DisposedITAT Bangalore28 Nov 2024AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadav

For Appellant: Smt. Pratibha R., A.RFor Respondent: Sri Subramanian, D.R
Section 2(24)Section 250Section 57Section 80P(2)(a)Section 80P(2)(d)

Lrde Employees Housing Co-Operative Society Ltd, Bengaluru vs. Income Tax Officer, Ward-4(2)(2), Bengaluru

In the result, all these appeals of the assessee are allowed for statistical purposes

ITA 1790/BANG/2024[2014-15]Status: DisposedITAT Bangalore28 Nov 2024AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadav

For Appellant: Smt. Pratibha R., A.RFor Respondent: Sri Subramanian, D.R
Section 2(24)Section 250Section 57Section 80P(2)(a)Section 80P(2)(d)

ITO, Mumbai vs. The Central Railway Employees Co-Operative Credit Society Ltd., Mumbai

In the result, appeals filed by the revenue are dismissed in the above terms

ITA 2783/MUM/2024[2020-21]Status: DisposedITAT Mumbai11 Nov 2024AY 2020-21

Bench: Shri. Narendra Kumar Billaiya & Shri. Raj Kumar Chauhan & & Ito, Mumbai Vs. The Central Railway Lower Parel, 306, Piramal Employees Co-Operative Chamber, Mumbai – 400012. Credit Society Ltd. 665-A, The Creccs Society, N.M. Joshi Marg, Byculla (West), Mumbai – 400027. Pan: Aaatt3547K (Appellant) (Respondent)

Section 80Section 80PSection 80P(2)(a)

I.T.O, Mumbai vs. The Central Railway Employees Co-Operative Credit Society Ltd., Mumbai

In the result, appeals filed by the revenue are dismissed in the above terms

ITA 2693/MUM/2024[2018-19]Status: DisposedITAT Mumbai11 Nov 2024AY 2018-19

Bench: Shri. Narendra Kumar Billaiya & Shri. Raj Kumar Chauhan & & Ito, Mumbai Vs. The Central Railway Lower Parel, 306, Piramal Employees Co-Operative Chamber, Mumbai – 400012. Credit Society Ltd. 665-A, The Creccs Society, N.M. Joshi Marg, Byculla (West), Mumbai – 400027. Pan: Aaatt3547K (Appellant) (Respondent)

Section 80Section 80PSection 80P(2)(a)

I.T.O., Mumbai vs. The Central Railway Employees Co-Operative Credit Society Ltd., Mumbai

In the result, appeals filed by the revenue are dismissed in the above terms

ITA 2692/MUM/2024[2017-18]Status: DisposedITAT Mumbai11 Nov 2024AY 2017-18

Bench: Shri. Narendra Kumar Billaiya & Shri. Raj Kumar Chauhan & & Ito, Mumbai Vs. The Central Railway Lower Parel, 306, Piramal Employees Co-Operative Chamber, Mumbai – 400012. Credit Society Ltd. 665-A, The Creccs Society, N.M. Joshi Marg, Byculla (West), Mumbai – 400027. Pan: Aaatt3547K (Appellant) (Respondent)

Section 80Section 80PSection 80P(2)(a)

Kalikavu Service Co-Operative Bank Limited, Kalikavu vs. ITO, Ward-2, Tirur

Appeal of the assessee is hereby allowed

ITA 375/COCH/2024[2018-2019]Status: DisposedITAT Cochin26 Sept 2024AY 2018-2019

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Hussain, AdvocateFor Respondent: Smt. Girly Albert, Sr. D.R
Section 2(24)(viia)Section 5Section 80Section 80PSection 80P(2)Section 80P(4)

Kalikavu Service Co-Operative Bank Limited, Kalikavu vs. ITO, Ward-2, Tirur

Appeal of the assessee is hereby allowed

ITA 374/COCH/2024[2008-2009]Status: DisposedITAT Cochin26 Sept 2024AY 2008-2009

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Hussain, AdvocateFor Respondent: Smt. Girly Albert, Sr. D.R
Section 2(24)(viia)Section 5Section 80Section 80PSection 80P(2)Section 80P(4)

Income Tax Officer Ward-26(2)(1), Mumbai vs. State Bank of India Employees M.S. Patel Co-Op Credit Society Ltd, Mumbai

ITA 4853/MUM/2023[2017-18]Status: DisposedITAT Mumbai24 Jul 2024AY 2017-18

Bench: Shri Amarjit Singh & Shri Rahul Chaudharyito, Ward -26(2)(1) Vs. State Bank Of India Room No. 234, G Block, Employees M.S. Patel Kautilya Bhavan, Bkc, Co-Op Credit Society Ltd. Bandra (East) 3Rd Floor, State Bank Mumbai – 400051 Building, Sbi Mumbai Main Branch, Samachar Marg, Near Horniman Circle, Fort, Mumbai - 400023 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaas9621A Appellant .. Respondent Appellant By : H.M. Bhatt Respondent By : Hemant Shah Date Of Hearing 14.05.2024 Date Of Pronouncement 24.06.2024 आदेश / O R D E R Per Amarjit Singh, Am: The Present Appeal Filed By The Revenue Are Directed Against The Order Passed By The Cit(A) Nfac For A.Y. 2017-18 Of The Income Tax Act 1961. The Revenue Has Raised The Following Grounds Before Us:

For Appellant: H.M. BhattFor Respondent: Hemant Shah
Section 143(2)Section 2(24)Section 5Section 63Section 64Section 80PSection 80P(2)(a)Section 80P(4)

Reserve Bank Staff and Officers Co-Op Credit Society Ltd, Mumbai vs. ITO Ward 26 (1)(1), Mumbai

In the result, all the five appeals filed by the assessee are allowed

ITA 3118/MUM/2023[2020-21]Status: DisposedITAT Mumbai22 Jan 2024AY 2020-21

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Mr. Siddesh Mayekar, ARFor Respondent: Smt. Mahita Nair, DR
Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

Reserve Bank Staff and Officers Co-Op Credit Society Ltd, Mumbai vs. ITO Ward 26 (1)(1), Mumbai

In the result, all the five appeals filed by the assessee are allowed

ITA 3117/MUM/2023[2018-19]Status: DisposedITAT Mumbai22 Jan 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Mr. Siddesh Mayekar, ARFor Respondent: Smt. Mahita Nair, DR
Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

Reserve Bank Staff and Officers Co-Op Credit Society Ltd, Mumbai vs. ITO Ward 26 (1) (1), Mumbai

In the result, all the five appeals filed by the assessee are allowed

ITA 3116/MUM/2023[2017-18]Status: DisposedITAT Mumbai22 Jan 2024AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Mr. Siddesh Mayekar, ARFor Respondent: Smt. Mahita Nair, DR
Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

Reserve Bank Staff and Officers Co-Op Credit Society Ltd, Mumbai vs. ITO Ward 26 (1)(1), Mumbai

In the result, all the five appeals filed by the assessee are allowed

ITA 3115/MUM/2023[2014-15]Status: DisposedITAT Mumbai22 Jan 2024AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Mr. Siddesh Mayekar, ARFor Respondent: Smt. Mahita Nair, DR
Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

Reserve Bank Staff and Officers Co-Op Credit Society Ltd, Mumbai vs. ITO Ward 26 (1) (1), Mumbai

In the result, all the five appeals filed by the assessee are allowed

ITA 3114/MUM/2023[2013-14]Status: DisposedITAT Mumbai22 Jan 2024AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Mr. Siddesh Mayekar, ARFor Respondent: Smt. Mahita Nair, DR
Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

SHI vs. Amarth Sahakari Patpedhi Ltd, Navi Mumbai

ITA 2707/MUM/2023[2018-19]Status: DisposedITAT Mumbai31 Oct 2023AY 2018-19

Bench: Shri B R Baskaran, Am, Am & Shri Narender Kumar Choudhry, Jm

For Appellant: Dr. P. Daniel, Ld. ARFor Respondent: Shri Ram Prakash Rastogi
Section 2(24)Section 250Section 80PSection 80P(4)Section 8O

SHI vs. Amarth Sahakari Patpedhi Ltd, Navi Mumbai

ITA 2706/MUM/2023[2017-18]Status: DisposedITAT Mumbai31 Oct 2023AY 2017-18

Bench: Shri B R Baskaran, Am, Am & Shri Narender Kumar Choudhry, Jm

For Appellant: Dr. P. Daniel, Ld. ARFor Respondent: Shri Ram Prakash Rastogi
Section 2(24)Section 250Section 80PSection 80P(4)Section 8O

SHI vs. Amarth Sahakari Patpedhi Ltd, Navi Mumbai

ITA 2705/MUM/2023[2015-16]Status: DisposedITAT Mumbai31 Oct 2023AY 2015-16

Bench: Shri B R Baskaran, Am, Am & Shri Narender Kumar Choudhry, Jm

For Appellant: Dr. P. Daniel, Ld. ARFor Respondent: Shri Ram Prakash Rastogi
Section 2(24)Section 250Section 80PSection 80P(4)Section 8O

SHI vs. Amarth Sahakari Patpedhi Ltd, Navi Mumbai

ITA 2704/MUM/2023[2012-13]Status: DisposedITAT Mumbai31 Oct 2023AY 2012-13

Bench: Shri B R Baskaran, Am, Am & Shri Narender Kumar Choudhry, Jm

For Appellant: Dr. P. Daniel, Ld. ARFor Respondent: Shri Ram Prakash Rastogi
Section 2(24)Section 250Section 80PSection 80P(4)Section 8O

SHI vs. Amruddhi Nagari Sahakari Patasanstha Maryadit, Mumbai

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

ITA 2225/MUM/2023[2020-21]Status: DisposedITAT Mumbai30 Oct 2023AY 2020-21

Bench: Shri N. K. Choudhry, Jm

For Appellant: Ms. Smitha V. Nair, Ld. DRFor Respondent: Date of Hearing
Section 2(24)(viia)Section 250Section 5Section 56Section 80PSection 80P(2)(a)Section 80P(4)