JAY KAMALJA MAHILA URBAN CO OP CREDIT SOCIETY MARYADIT,LONAR vs. ITO WARD-1, KHAMGAON
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Income Tax Appellate Tribunal, NAGPUR SMC BENCH, NAGPUR
Before: SHRI MANISH BORAD
This appeal by the assessee is directed against the order of Ld. ADDL/JCIT (Appeals)-3, Chennai (for short, “CIT(A)”) dated 24.04.2025 passed u/sec. 250 of the Income Tax Act, 1961 (for short, “Act”) which is arising out of intimation dated 28.02.2025 issued u/sec. 143(1) of the Act for the Assessment Year (A.Y.) 2024-25. 2. Sole grievance of the assessee is the Ld.CIT(A) erred in denying the claim of deduction u/sec. 80P of the Act at Rs. 5,01,240/- on account of delay in filing the return.
I have heard the rival submissions and perused the material placed before me. I observe that assessee is a credit cooperative society and filed its return of income for A.Y. 2024-25 on 30.12.2024, which is beyond the extended due date
2 i.e. 15.11.2024. On account of delay in filing the r
The order continues below.
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