PRIMARY CO-OPERATIVE AGRICULTURE & RURAL DEVELOPMENT ,SAGAR vs. INCOME TAX OFFICER, WARD-1 & TPS, , SHIMOGA
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Income Tax Appellate Tribunal, “B” BENCH : BANGALORE
Before: SHRI BALAKRISHNAN S & SHRI KESHAV DUBEY
Per Balakrishnan S, Accountant Member :
This appeal is filed by the assessee against the order of learned Commissioner of Income Tax – Appeals (NFAC, Delhi) [in short “CIT(A)”] vide DIN & order No. ITBA/NFAC/S/250/2025-26/1080844582(1) dated 17.09.2025 for the Assessment Year 2021-22. 2. Brief facts of the case are the assessee is a Co-operative Society, filed its return of income on 15.01.2021 admitting a total income of Rs.Nil, after claiming deduction under section 80P of the Act, amounting to Rs.53,53,351/-. Subsequently, the return of income filed by the assessee has been selected for complete scrutiny to examine the deduction under section 80P of the Ac
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