JAGDAMBA GRAMIN BIGAR KRUSHI SAHKARI PATSANSTHA MARYADIT AMADAPUR,BULDANA vs. INCOME TAX OFFICER WARD-1, KHAMGAON, 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. Commissioner of Income Tax (Appeals)/NFAC, Delhi (for short, “CIT(A)”) dated30.09.2025 passed u/sec. 250 of the Income Tax Act, 1961 (for short, “Act”) which is arising out of assessment order dated 20.03.2021 passed u/sec. 143(3) r.w.s. 143(3A) & 143(3B) of the Act for the Assessment Year (A.Y.) 2018-19. 2. The sole grievance of the assessee is against the denial of deduction amounting to Rs. 35,07,684/- claimed u/sec. 80P(2)(a)(i) / 80P(2)(d) of the Act.
I have heard the rival submissions and perused the material placed before me and also gone through the various
2 decisions relied on by the learned counsel for the assessee in the paper book running into
The order continues below.
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