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INCOME TAX APPELLATE TRIBUNAL (CHANDIGARH BENCH)
SHRI. VIKRAM SINGH YADAV, AM
THE TARKWARI CO-OPERATIVE AGRICULTURE SERVICE SOCIETY LTD. HAMIRPUR – Appellant
Versus
INCOME TAX OFFICER HAMIRPUR – Respondent
| Table of Content |
|---|
| 1. delay in filing return (Para 6) |
| 2. amendment to section 80ac (Para 7 , 8) |
| 3. jurisdiction of cpc (Para 9 , 10) |
| 4. reliance on prior decisions (Para 11) |
| 5. amendment and jurisdiction (Para 12) |
| 6. order reversed (Para 13) |
आदशे / Order
PER VIKRAM SINGH YADAV, AM This is an appeal filed by the Assessee against the order of the Ld. CIT(A) / NFAC, Delhi dt. 11/07/2024 pertaining to Assessment Year 2018-19 wherein the assessee through its various grounds of appeal has effectively challenged the sustenance of disallowance of deduction amounting to Rs. 3,56,370/- claimed under section 80P of the Act.
2. Briefly the facts of the case are that the assessee is a primary Agriculture Co-operative service society registered under Societies Act. It filed its return of income on 31/03/2019 which was processed under section 143(1) by CPC Bangaluru and vide its intimation dt. 25/06/2019, the claim of deduction under section 80P has been denied.
3. Being aggrieved, the assessee filed the rectification application under section 154 dt. 06/05/2020 and the said rectification application was also rejected by the JAO vide order passed under section 154 r.w.s. 143(1) dt. 20/10/2020.
4. The assesse
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