IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “SMC” Bench, Mumbai.

Before Shri Prashant Maharishi (AM)

I.T.A. No. 175/Mum/2024 (A.Y. 2012-13) I.T.A. No. 176/Mum/2024 (A.Y. 2014-15) I.T.A. No. 177/Mum/2024 (A.Y. 2016-17)

O R D E R

1. These are the three appeals filed by Vile Parle model cooperative housing society Ltd Mumbai(the assessee/appellant against the appellate order passed by the additional Commissioner of income tax (appeals) – 5, Kolkata (the learned CIT – A) for assessment year 2012- 13, 2014-15 and 2016-17 on 22/11/2023 filed against the order passed under section 143 (1) of the income tax act by the central processing Centre not allowing the deduction to the assessee under section 80 P (2) (d) of the act on the interest earned on investment made by the assessee cooperative society with cooperative banks, were dismissed.

2. For assessment year 2012 – 13 the assessee filed its return of income o