NAVALSINGH SAHAKARI SHAKKAR KHARKHANA MARYADIT,BURHANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, KHANDWA

ITA 897/IND/2025Status: DisposedITAT Indore06 July 2026AY 2017-1818 pages
AI SummaryRemanded

What were the facts?

The assessee, a cooperative sugar mill, claimed a deduction under Section 80P(2)(a)(iii) for the marketing of agricultural produce. The Assessing Officer disallowed this deduction, stating the assessee was a manufacturer and not engaged in marketing. The CIT(A) upheld this disallowance.

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(A) and remanded the matter back for fresh adjudication. Both the assessee and the revenue agreed that the case should be remanded for a de novo consideration.

What were the issues?

The primary issue was whether the cooperative society was eligible for deduction under Section 80P(2)(a)(iii) for its activities related to sugar manufacturing and marketing of sugarcane.

Which sections of the Income-tax Act were involved?

Section 80P(2)(a)(iii),Section 253,Section 250,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: DR. MANISH BORAD & SHRI PARESH M. JOSHI

For Appellant: Shri T.N. Unni & Shri Pavithran Nambiar, ARs
For Respondent: Shri Anup Singh, CIT- DR
Hearing: 25.06.2026

Per Paresh M. Joshi, JM:

This is an Appeal filed by the Assessee under section 253 of the income tax Act 1961,[ herein after referred to as the Act

for the sake of brevity] before this tribunal as & by way of a second Appeal. The Assessee is aggrieved by the order

bearing Number:-ITBA/NFAC/S/250/2025-26/1079882410

Naval Singh Sahakari Shakkar Karkhana Maryadit Naval Nagar (1) dated 22.08.2025 passed by the National Faceless

Appeal Centre (NFAC) Delhi, u/s 250 of the Act which is hereinafter referred as the “impugned order”. The relevant

assessment is 2017-18 and the corresponding previous year

period is from 01.04.2016 to 31.03.2017. 2.

The order continues below.

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