2025 (3) TMI 1706

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.... ORDER PER OMKARESHWAR CHIDARA (AM) :- The appellant society has filed an appeal in ITAT with the following Grounds :- 1. The respected Appellate Authority has erred in making addition of Rs. 2,01,333/- to the total income and disallowing the deduction of Rs. 2,01,333/- claimed u/s. 80P(2)(d) of the Income Tax Act, 1961 on account of interest earned from Cooperative Bank on the gr....

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....rious grounds raised by them before Ld. CIT(A) and this Tribunal. The Ld. AR filed copies of the Coordinate Bench decisions including Bombay ITAT in various cases like Palm Court M. Premises Cooperative Society Ltd. Vs. PCIT Mumbai, (ITA No. 561/Mum/2021), Kaliandas Udyog Bhavan Premises Cooperative Society Ltd. Vs. ITO Mumbai (94 taxmann.com 15), where the ITAT Mumbai has distinguished the decisi....