COOPERATIVE CANE DEVELOPMENT SOCIETY LTD TITAVI,MUZAFFARNAGAR vs. ASSESSMENT UNIT INCOME TAX DEPARTMENT, DELHI

ITA 758/DEL/2026Status: DisposedITAT Delhi15 July 2026AY 2022-235 pages
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What were the facts?

The assessee, a cooperative society engaged in marketing sugarcane, inadvertently claimed deduction under Section 80P(2)(a)(iv) instead of the correct Section 80P(2)(a)(iii) in its income tax return. The Assessing Officer and the CIT(A) denied the deduction. The assessee appealed to the ITAT.

What did the Tribunal hold?

The Tribunal held that the assessee was eligible for deduction under Section 80P(2)(a)(iii) as it was engaged in marketing agricultural produce. Despite the inadvertent error in claiming the deduction under the wrong section and lack of supporting details, the Tribunal allowed the deduction.

What were the issues?

Whether a cooperative society is eligible for deduction under Section 80P(2)(a)(iii) for marketing agricultural produce, and if an inadvertent error in claiming the deduction under a wrong section can be rectified by appellate authorities.

Which sections of the Income-tax Act were involved?

Section 80P(2)(a)(iii),Section 80P(2)(a)(iv),Section 250,Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “A” BENCHES, NEW DELHI

Before: SHRI SUDHIR KUMAR & SHRI MANISH AGARWAL

PER MANISH AGARWAL, A.M.: The present appeal is filed by assessee against the order dated 24.10.2025 passed by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld. CIT(A)”] in Appeal No. NFAC/2021-22/10324371 u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 05.03.2024 passed u/s 143(3) r.w.s. 144B of the Act pertaining to Assessment Year 2022-23.

The order continues below.

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