SHRI UMIYA CO. OP. CREDIT SOC. LTD.,VIRAMGAM vs. THE ITO, WARD-3(2)(1), AHMEDABAD

ITA 1567/AHD/2025Status: DisposedITAT Ahmedabad10 September 2026AY 2018-194 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the Assessing Officer did not make any addition on the issues for which the case was reopened (cash and time deposits), no other addition could be made. Following the Gujarat High Court's decision, the disallowance of Section 80P deduction was deleted.

What were the facts?

The assessee did not file its return of income for AY 2018-19. The case was reopened based on information about cash and time deposits. The assessee filed a return claiming deduction under Section 80P, which the AO disallowed. The CIT(A) upheld the disallowance.

What were the issues?

Whether the AO can make an addition on an issue not forming the basis for reopening the assessment. Whether the disallowance of Section 80P deduction is valid when the original return was not filed within the prescribed time but a return was filed in response to a Section 148 notice.

Which sections of the Income-tax Act were involved?

Section 80P,Section 147,Section 148,Section 139(1),Section 80A(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SHRI NARENDRA PRASAD SINHA & SHRI SANJAY KUMAR

For Appellant: Shri S N Divatia, AR & Shri Samir Vora, AR
For Respondent: Shri Rakesh Rathi, SR-DR
Hearing: 25.08.2026Pronounced: 10.09.2026

PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:

This appeal is filed by the Assessee against the order of National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”] dated 26.06.2025 for the Assessment Years (A.Y.) 2018-19 in the proceeding u/s 147 r.w.s 144B of the Income Tax Act [hereinafter referred as “the Act”].

2.

The brief facts of the case are that the assessee did not file its return of income for A.Y. 2018-19. The case of the assessee was reopened on the basis of information received by the AO that the assessee had made cash deposits in the bank accounts and also made time deposits. Shri Umiya Co. Op. Credit Soc. Ltd. Vs ITO,

The order continues below.

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