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)

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

ITA 862/MUM/2017[2012-13]Status: DisposedITAT Mumbai31 Jul 2018AY 2012-13

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: Shri. Prakash G. JhunjhunwalaFor Respondent: Shri Ram Tiwari,DR
Section 143(3)Section 2(24)Section 56Section 80PSection 80P(2)(a)Section 80P(4)

ITO 26(3)(2), Mumbai vs. Shree Datta Prasad Sahakari Patsanstha Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 6857/MUM/2016[2012-13]Status: DisposedITAT Mumbai15 Jun 2018AY 2012-13

Bench: Shri G.S. Pannu & Shri Ram Lal Negi: A.Y : 2012-13

For Appellant: Ms. Aarju GarodiaFor Respondent: Shri Vanesh Kumar
Section 143(3)Section 2(24)(viia)Section 80P(2)Section 80P(2)(a)Section 80P(4)

ITO 20(2)(1), Mumbai vs. Mumbai Agnishaman Dal Sahakari Patpedhi Ltd., Mumbai

In the result, appeal filed by Revenue is dismissed

ITA 4982/MUM/2016[2012-13]Status: DisposedITAT Mumbai15 Mar 2018AY 2012-13

Bench: Shri Shamim Yahya & Shri Pawan Singhito-20(2)(1) M/S Mumbai Agnishaman Dal Room No. 216, 2Nd Floor, Sahakari Patpedhi Ltd., B.J. Road, Vs. Piramal Chambers, Lalbaug, Byculla, Mumbai-400008 Parel, Mumbai-400012. Pan:Aaaam2960N (Appellant) (Respondent) Revenue By : Ms. Pooja Swaroop (Dr) Assessee By : Shri Rohit Kasat (Ar) Date Of Hearing : 15.03.2018 Date Of Pronouncement : 15.03.2018 Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Revenue Under Section 253 Of Income Tax Act Is Directed

For Appellant: Shri Rohit Kasat (AR)For Respondent: Ms. Pooja Swaroop (DR)
Section 143(3)Section 2(24)Section 253Section 254(1)Section 80PSection 80P(2)(a)Section 80P(4)

Income Tax Officer Ward-2(1), Hubballi vs. M/S Agricultural College Employees Co-Operative Crredit Society Ltd, Dharwad

In the result, Revenue’s appeal for Assessment Year 2014-15 is dismissed

ITA 1332/BANG/2017[2014-15]Status: DisposedITAT Bangalore14 Dec 2017AY 2014-15

Bench: Shri Jason P Boaz & Shri Lalit Kumar

For Appellant: Dr. P.V. Pradeep Kumar, ACIT (D.R)For Respondent: Shri Rajeev R Kulkarni, CA
Section 143(3)Section 2(24)(viia)Section 80P(2)(a)Section 80P(4)

Income Tax Officer Ward-2(1), Hubballi vs. M/S Dharwad District Police Co-Operative Credit Society Ltd, Dharwad

In the result, the appeal of revenue is dismissed

ITA 1630/BANG/2017[2014-15]Status: DisposedITAT Bangalore17 Nov 2017AY 2014-15

Bench: Shri Sunil Kumar Yadavassessment Year : 2014-15

For Appellant: Shri. R. R. Kulkarni, CAFor Respondent: Shri
Section 2(24)(viia)Section 80PSection 80P(2)(a)Section 80P(4)

The Baksara Co-Operative Credit Society Ltd., Howrah vs. ACIT, Circle-48, Kolkata

ITA 195/KOL/2017[2012-13]Status: DisposedITAT Kolkata08 Nov 2017AY 2012-13
Section 143(3)Section 2Section 80PSection 80P(2)(a)

Income Tax Officer, Hubli vs. M/S.Poojya Shri Mahantappa Credit Co-Op Society Ltd., Dharwad

In the result, the appeal of the revenue stand dismissed

ITA 577/BANG/2017[2012-13]Status: DisposedITAT Bangalore19 May 2017AY 2012-13

Bench: Shri Sunil Kumar Yadavassessment Year : 2012-13

For Appellant: Shri. Pranav Krishna, AdvocateFor Respondent: Smt. Swapna Das, JCIT
Section 2(24)(viia)Section 80PSection 80P(2)(a)Section 80P(4)

ITO 17(2)(1), Mumbai vs. Jansasgar Kamgar Sahakari Patpedhi Ltd., Mumbai

In the result, the appeal filed by the revenue is partly allowed

ITA 4994/MUM/2016[2012-13]Status: DisposedITAT Mumbai11 Apr 2017AY 2012-13

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2012-13

For Appellant: Mr. V.G. Ginde, ARFor Respondent: Mr. Swapan Kumar Bepari, DR
Section 143(3)Section 2(24)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

ITO 20(3)(5), Mumbai vs. Vishwabharati Sahakari Patsanstha Ltd., Mumbai

The appeal of the Revenue is dismissed and the cross objection of the assessee is dismissed as in-fructuous

ITA 4974/MUM/2016[2012-13]Status: DisposedITAT Mumbai01 Feb 2017AY 2012-13

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year: 2012-13 Income Tax Officer-20(3)(5), Vishwabharati Sahakari Room No.205, 02Nd Floor, Patsanstha Ltd. बनाम/ Piramal Chamber, 2/26, Kanch Building, D.P. Vs. Parel, Wadi, Ghodaodev, Mumbai-400012 Mumbai-400033 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aaaav6647D C.O. No.04/Mum/2017 (Arising Out Of Ita No.4974/Mum/2016) Assessment Year: 2012-13 Vishwabharati Sahakari Income Tax Officer-20(3)(5), Patsanstha Ltd. Room No.205, 02Nd Floor, बनाम/ A/04, Vignahar Co-Op. Hsg, Piramal Chamber, Vs. D.P. Wadi, Ghodapdev, Parel, Mumbai-400033 Mumbai-400012 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aaaav6647D

Section 143(2)Section 2Section 2(24)Section 80PSection 80P(4)

Commissioner of vs. Shree. Mahila Credit

The appeal is dismissed

ITA/171/2016HC Karnataka28 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 2(24)(viia)Section 260Section 6Section 80PSection 80P(2)(a)Section 80P(4)

ITO 22(2)(4), Navi Mumbai vs. Yashomandir Sahakari Patpedhi Ltd, Mumbai

The appeal of the Revenue is dismissed

ITA 6353/MUM/2014[2009-10]Status: DisposedITAT Mumbai16 May 2016AY 2009-10

Bench: Shri Joginder Singh & Shri Rajendra

Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 148Section 5Section 80PSection 80P(2)Section 80P(2)(d)Section 80P(2)(i)

ITO, Bagalkot vs. Vijay Souhard Credit Sahakari Limited, Bagalkot

In the result, the appeal filed by the revenue is dismissed

ITA 907/BANG/2015[2010-11]Status: DisposedITAT Bangalore24 Feb 2016AY 2010-11

Bench: Shri Vijaypal Rao & Shri Inturi Rama Raoincome-Tax Officer, Ward-2, Bagalkot. … Appellant Vs. Vijay Souhard Credit Sahakari Ltd. Nirani Buildings, Mudhol Dist. Bagalkot. … Respondent Pan:Aahfv 0308 H

For Appellant: Shri Sunil Kumar Agarwala,JCIT(DR)For Respondent: Shri Chaitanya V. Mudrabettu, Advocate
Section 143(3)Section 2(24)(viia)Section 263Section 5Section 80PSection 80P(2)(a)Section 80P(4)

Yashomandir Sahakari Patpetdhi Ltd, Mumbai vs. ITO 22(2)(4), Navi Mumbai

ITA 3477/MUM/2014[2010-11]Status: DisposedITAT Mumbai20 Jan 2016AY 2010-11

Bench: Shri Jason P. Boaz & Shri Ram Lal Negiyashomandir Sahakari Patpedhi Ltd., 307, Mahavir Apartment, Pant Nagar, Ghatkopar (East), Mumbai 400075 Pan:Aaaay 0015A ... Appellant Vs. Income Tax Officer 22(2)(4) Tower No.6, 4Th Floor, Vashi Railway Stn. Complex, Navi Mumbai 400 703 .... Respondent Income Tax Officer 22(2)(4) Tower No.6, 4Th Floor, Vashi Railway Stn. Complex, Navi Mumbai 400 703 .... Appellant

For Appellant: Shri V.G.GindeFor Respondent: Shri Nitin Waghmode
Section 143(3)Section 2(24)Section 56Section 80PSection 80P(2)(a)

The Principal Commissioner vs. The Belgaum Taluka Rural

In the result, the appeal stands dismissed with

ITA/100097/2015HC Karnataka06 Jan 2016

Bench: H.BILLAPPA,P.S.DINESH KUMAR

Section 16Section 2(24)(viia)Section 260ASection 5Section 80(2)(a)Section 80P(2)(a)Section 80P(4)

The Principal Commissioner vs. The Belgaum Taluka Rural

In the result, the appeal stands dismissed with

ITA/100080/2015HC Karnataka06 Jan 2016

Bench: H.BILLAPPA,P.S.DINESH KUMAR

Section 16Section 2(24)(viia)Section 260ASection 5Section 80(2)(a)Section 80P(2)(a)Section 80P(4)

Nal Employees Credit Co-Operative Society Limited, Bangalore vs. Principal Commissioner of Income Tax, Bangalore

ITA 851/BANG/2015[2010-11]Status: DisposedITAT Bangalore04 Nov 2015AY 2010-11

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boazassessment Year : 2010-11

For Appellant: Shri G.R. Venkatanarayana, CAFor Respondent: Shri G.R. Reddy, CIT-I(DR)
Section 143(3)Section 2(24)Section 263Section 56Section 80Section 80PSection 80P(1)Section 80P(2)(a)Section 80P(4)

ITO 15(1)(2), Mumbai vs. Bombay Mercantile Co Op Bank Ltd, Mumbai

The appeal of the Revenue is dismissed

ITA 2937/MUM/2014[2010-11]Status: DisposedITAT Mumbai22 Oct 2015AY 2010-11

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year 2009-10 Income Tax Officer-15(1)(2), M/S Bombay Mercantile Co- Room No.116, 1St Op. Bank Ltd. Employees Co- बनाम/ Floor,Matru Mandir Tardeo, Op. Credit Society Ltd. Vs. Grant Road (W), Navratan Bldg., 69, P.D.’ Mumbai-400007 Mello Road, Carnac Bunder, Mumbai-400009 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aaajb0706E

Section 143(3)Section 2Section 2(24)Section 80PSection 80P(2)(a)Section 80P(4)Section 8O

Jai Jinendra Credit Souhard Sahakari Niyamit vs. The Commissioner of Income

In the result, the above questions are answered in favour

ITA/100098/2014HC Karnataka21 Sept 2015

Bench: ANAND BYRAREDDY,S.SUJATHA

Section 2Section 260ASection 56Section 80

Kalameshwar Co-Operative Credit Society Ltd vs. The Commissioner of Income Tax

In the result, the above questions are answered in favour

ITA/100107/2014HC Karnataka21 Sept 2015

Bench: ANAND BYRAREDDY,S.SUJATHA

Section 2Section 260ASection 56Section 80

Doodhganga Co-Operative vs. The Commissioner of Income Tax

In the result, the above questions are answered in favour

ITA/100060/2014HC Karnataka21 Sept 2015

Bench: ANAND BYRAREDDY,S.SUJATHA

Section 2Section 260ASection 56Section 80