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)

SHI vs. Amruddhi Nagari Sahakari Patasanstha Maryadit, Mumbai

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

ITA 2224/MUM/2023[2018-19]Status: DisposedITAT Mumbai30 Oct 2023AY 2018-19

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)

SHI vs. Amruddhi Nagari Sahakari Patasanstha Maryadit, Mumbai

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

ITA 2223/MUM/2023[2017-18]Status: DisposedITAT Mumbai30 Oct 2023AY 2017-18

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)

Shree Basaveshwar Credit Co-Op Society Limited, Hungund vs. Income-Tax Officer, Ward-1, Bagalkot

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

ITA 241/BANG/2023[2013-14]Status: DisposedITAT Bangalore18 May 2023AY 2013-14
For Appellant: Shri.Ravishankar S. V, AdvocateFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel
Section 234ASection 234CSection 4oSection 80P(2)(a)Section 8o

Income Tax Officer 17(2)(1), Mumbai vs. The Maharashtra Mantralaya Co-Operative Credit Society Limited, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 2687/MUM/2022[2015-16]Status: DisposedITAT Mumbai11 Jan 2023AY 2015-16

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Ms. Akruti ShethFor Respondent: Smt. Mahita Nair
Section 143(3)Section 2(24)Section 250Section 56Section 80PSection 80P(2)(a)Section 80P(4)

Income Tax Officer 17(2)(1), Mumbai vs. The Maharashtra Mantralaya Co-Operative Credit Society Limited, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 2686/MUM/2022[2014-15]Status: DisposedITAT Mumbai11 Jan 2023AY 2014-15

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Ms. Akruti ShethFor Respondent: Smt. Mahita Nair
Section 143(3)Section 2(24)Section 250Section 56Section 80PSection 80P(2)(a)Section 80P(4)

Income Tax Officer 17(2)(1), Mumbai vs. The Maharashtra Mantralaya Co-Operative Credit Society Limited, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 2685/MUM/2022[2017-18]Status: DisposedITAT Mumbai11 Jan 2023AY 2017-18

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Ms. Akruti ShethFor Respondent: Smt. Mahita Nair
Section 143(3)Section 2(24)Section 250Section 56Section 80PSection 80P(2)(a)Section 80P(4)

Shree Ganesh Multipurpose Co-Operative Society Limited, Belgavi vs. Income Tax Officer, Ward - 1 (3), Belgavi

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

ITA 22/PAN/2019[2013-14]Status: DisposedITAT Panaji02 Dec 2022AY 2013-14

Bench: Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri P.V. Vaidya (through virtual)For Respondent: Smt. Nilima, Sr. DR (through virtual)
Section 143(3)Section 2(24)(viia)Section 80PSection 80P(2)(a)Section 80P(4)

Hebbal Urban Credit Souharda Sahakari Niyamit., Belagavi vs. The Income Tax Officer Ward-1, Gokak

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

ITA 190/PAN/2019[2015-16]Status: DisposedITAT Panaji16 Nov 2022AY 2015-16

Bench: Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Pramod Y. Vaidya (through virtual)For Respondent: Shri N. Shrikanth (through virtual)
Section 2Section 2(24)(viia)Section 80P(2)(a)

Income Tax Officer, Ward -2(2), Belgavi vs. Shiva Credit Souharda Sahakari Niyamit, Belgavi

ITA 18/PAN/2019[2012-13]Status: DisposedITAT Panaji17 Aug 2022AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal

For Appellant: -None-For Respondent: Sh Mayur Kamble, Sr. D.R
Section 142Section 143(2)Section 143(3)Section 2(24)Section 80PSection 80P(2)(a)Section 80P(2)(i)Section 80P(4)

Shri Doodhganga Credit Souhard Sahakari Limited, Borgaon vs. Income Tax Officer, Ward - 1, Nipani

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 110/PAN/2018[2012-13]Status: DisposedITAT Panaji31 Mar 2022AY 2012-13

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. /Ita No.110/Pan/2018 "नधा"रण वष" /Assessment Year : 2012-13 Shri Doodhganga Credit Souharda Sahakari Ltd.; Borgaon, Tal. Chikodi, Dist. Belgaum Pan : Aaaad2210L .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1, Nipani, Karnataka. ……""यथ" / Respondent Assessee By : Shri Pramod Vaidhya, Ar Revenue By : Shri Sourabh Nayak, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 25.02.2022 घोषणा क" तार"ख / Date Of Pronouncement : 31.03.2022

For Appellant: Shri Pramod Vaidhya, ARFor Respondent: Shri Sourabh Nayak, Sr. DR
Section 143(2)Section 143(3)Section 5Section 80PSection 80P(2)(a)Section 80P(4)

Asstt. CIT-27(3), Navi Mumbai vs. M/S the Bharat Petroleum Corpn., Mumbai

The appeal of the Revenue is dismissed

ITA 1939/MUM/2020[2013-14]Status: DisposedITAT Mumbai01 Oct 2021AY 2013-14

Bench: Shri Pramod Kumar () & Shri Ravish Sood () Acit-27(3) M/S The Bharat Petroleum Room No. 423, 4Th Floor, Tower Vs. Corporation Limited, No. 6, Vashi Railway Station C/O Bpcl, Refining Division, Complex, Vashi, Mahul, Mumbai – 400 704 Navi Mumbai – 400 703 Pan No. Aaajt0226F (Revenue) (Assessee) Assessee By : Ms. Dinkle Haria, A.R Revenue By : Shri Tharian Oommen, D.R Date Of Hearing : 29/09/2021 Date Of Pronouncement : 01/10/2021 Order Per Ravish Sood, J.M:

For Appellant: Ms. Dinkle Haria, A.RFor Respondent: Shri Tharian Oommen, D.R
Section 143(2)Section 143(3)Section 2Section 5Section 80PSection 80P(2)(a)Section 80P(4)

ITO 28 (3)(2), Mumbai vs. Shri Kulswami Co.Op.Credit Society Ltd., Mumbai

In the result, appeal of the Revenue as well as the cross-objection of the assessee is dismissed

ITA 2672/MUM/2019[2013-14]Status: DisposedITAT Mumbai01 Feb 2021AY 2013-14

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwal: A.Y : 2013-14 Income Tax Officer – 28(3)(2), Vs. M/S. Shri Kulswami Co-Op. Credit Mumbai. (Appellant) Society Ltd., F-3, 1St Floor, Central Facility Building, Apmc Market, Sector-19, Turbhe, Navi Mumbai 400 705. Pan : Aaaas2059L (Respondent)

For Appellant: Shri Rajendra KadrekarFor Respondent: Shri T.S. Khalsa
Section 12Section 143(3)Section 2Section 2(24)(viia)Section 80Section 80PSection 82P(2)(a)

ITO 17(2)(3), Mumbai vs. The Maharashtra Mantraliya Va Sanlagana Shaskiya Karamchari Co.Op.Credit Society Ltd., Mumbai

In the result, Tax Appeals are dismissed

ITA 3475/MUM/2018[2012-13]Status: DisposedITAT Mumbai10 Jul 2019AY 2012-13

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2012-13 & Assessment Year: 2013-14 Income Tax Officer- The Maharashtra Mantraliya 17(2)(3), Room No. Vs. Va Sanlagana Shanlagana 123B/G, 1St Floor, Shaskiya Karamchari Co. Op. Aayakar Bhavan, M.K. Credit Soc. Ltd., 1St Floor, Post Road, Mumbai-400020. Office Block, Mantraliya, Mumbai-400032. Pan No. Aaaat8908R Appellant Respondent Revenue By : Mr. D.G. Pansari, Dr Assessee By : Mr. Ruturaj H. Gurjar, Ar Date Of Hearing : 09/07/2019 Date Of Pronouncement : 10/07/2019

For Appellant: Mr. Ruturaj H. Gurjar, ARFor Respondent: Mr. D.G. Pansari, DR
Section 143Section 2(24)Section 56Section 80PSection 80P(2)(a)Section 80P(2)(i)Section 80P(4)

ITO 20(3)(4), Mumbai vs. Tata Memorial Central Employees Co-Op. Credit Society, Mumbai

ITA 2073/MUM/2018[2013-14]Status: DisposedITAT Mumbai03 Jul 2019AY 2013-14

Bench: Shri Pawan Singh & Shri G. Manjunatha

For Appellant: Shri. Prakash JhunjhunwalaFor Respondent: Shri Manoj Kumar Singh
Section 2(24)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

ITO 20(3)4), Mumbai vs. Central Railway Employee Co-Op Credit Society Ltd, Mumbai

ITA 5217/MUM/2017[2014-15]Status: DisposedITAT Mumbai27 Mar 2019AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm

For Appellant: Shri J. D. Mistry (AR)For Respondent: Shri Awungshi Ginmson (DR)
Section 143(1)Section 143(2)Section 2(24)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

M/S Sree Bhyraveshwara Credit Co-Operative Society Limited, Bangalore vs. The Income Tax Officer Ward-3(2)(2), Bangalore

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

ITA 3174/BANG/2018[2010-11]Status: DisposedITAT Bangalore21 Feb 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. Pradip Kumar Jain, CAFor Respondent: Shri. R. N. Siddappaji, Addl. CIT

M/S Sree Bhyraveshwara Credit Co-Operative Society Limited, Bangalore vs. The Income Tax Officer Ward-3(2)(2), Bangalore

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

ITA 3173/BANG/2018[2013-14]Status: DisposedITAT Bangalore21 Feb 2019AY 2013-14

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. Pradip Kumar Jain, CAFor Respondent: Shri. R. N. Siddappaji, Addl. CIT

M/S Sree Bhyraveshwara Credit Co-Operative Society Limited, Bangalore vs. The Income Tax Officer Ward-3(2)(2), Bangalore

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

ITA 3172/BANG/2018[2014-15]Status: DisposedITAT Bangalore21 Feb 2019AY 2014-15

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. Pradip Kumar Jain, CAFor Respondent: Shri. R. N. Siddappaji, Addl. CIT

Mumbai Vidi Tambakhu Vyapari Sahakari Patpedhi Limited, Mumbai vs. Income Tax Officer-21(2)(3), Mumbai

In the result the appeals of the assessee are hereby allowed

ITA 6168/MUM/2017[2010-11]Status: DisposedITAT Mumbai30 Jan 2019AY 2010-11

Bench: Shri Amarjit Singh, Jm & Shri N. K . Pradhan, Am आयकर अपील सं/ I.T.A. No.6168/Mum/2017, 6169/Mum/2017 & 6170/Mum/2017 (निर्धारण वर्ा / Assessment Years: 2010-11, 2012-13 & 2013-14) M/S. Mumbai Vidi बिधम/ The Income Tax Officer 21(2)(3) Tambakhu Vyapari Vs. First Floor, Piramal Sahakari Patpedhi Ltd. Chambers, Shop Nos. 1,10,12 Lalbag, Sahajeevan Chs Ltd., Mumbai - 400012 N.M. Joshi Marg, Deepak Cinema, Parel Mumbai - 400013 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabtm7309P (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Ramesh S. Iyer Revenue By: Shri Manojkumar Singh (Dr)

For Appellant: Shri Ramesh S. IyerFor Respondent: Shri Manojkumar Singh (DR)
Section 143(2)Section 147Section 148Section 2(24)(viia)Section 80P(2)(a)Section 80P(2)(c)Section 80P(4)

Income Tax Officer Ward - 5 (2) (3), Bengaluru vs. M/S Bbr & Rd Kptcl Employees Credit Co-Operative Society Ltd., Bengaluru

In the result, the appeal filed by the revenue is allowed for statistical purposes

ITA 2066/BANG/2018[2014-15]Status: DisposedITAT Bangalore16 Nov 2018AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumarassessment Year : 2014-15

For Appellant: Smt. Srinandini Das, Addl. CIT (DR)For Respondent: Shri Govind G.M., CA
Section 2(24)Section 80P