2025 (2) TMI 1587

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....R PER OMKARESHWAR CHIDARA (AM) :- In the above captioned appeal, the appellant-society filed following grounds of appeal :- 1. The Ld. ADDL/JCIT(A)-3, Kolkata, erred in confirming the addition of Rs. 16,43,987/- made by the Ld. Mumbai, being disallowance of deduction under section 80P(2)(d) of the Act. 2. The Ld. AO, Mumbai, has erred in the levying interest under section 2....

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....ion of Mavilayi Services Cooperative Bank Limited Vs. Ld. CIT(A) (431 ITR 1)(SC). The Ld. AR has filed copy of the decision rendered by the ITAT, Mumbai in the case of Murude Sahakari Patsanstha Maryadit Vs. ITO (ITA No. 901/Mum/2024 for A.Y. 2018-19) in which the ITAT relied on the decisions of Mavilayi Services Cooperative Bank Limited (supra) and gave relief to the appellant-society and held th....