SEWA SAHKARI SANSTHA MARYADIT,INDORE vs. INCOME TAX OFFICER, WARD 1(1), INDORE

ITA 909/IND/2025Status: DisposedITAT Indore25 August 2026AY 2017-1810 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the AO did not properly examine the documents submitted by the assessee and that the remand report lacked specific reasons for rejection. The Tribunal admitted additional evidence and restored the matter to the AO for de novo adjudication.

What were the facts?

The assessee, a cooperative society, claimed deduction under Section 80P(2). The Assessing Officer disallowed the deduction and estimated profit due to non-compliance and lack of audited accounts. The CIT(A) dismissed the appeal, upholding the AO's order.

What were the issues?

Whether the assessee is eligible for deduction under Section 80P(2) and whether the AO properly considered the evidence and afforded adequate opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 80P,Section 144,Section 145(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI PARESH M. JOSHI & SHRI ARVIND SONI

For Appellant: Ms. Ruchira Nerkar, AR
For Respondent: Shri Binay Kumar Rai, Sr, DR
Hearing: 10.08.2026Pronounced: 25.08.2026

PER ARVIND SONI, ACCOUNTANT MEMBER:

This appeal has been filed by the assessee against the order dated 20.08.2025 passed by the National Faceless

Appeal Centre (NFAC), Delhi [hereinafter referred to as "the ld. CIT(A)"] for Assessment Year 2017-18 arising out

of assessment order framed under section 147 read with section 144 of the Income-tax Act, 1961 ("the Act").

Sewa Sahakari Sanstha Maryadit

2.

The brief facts of the case are that the assessee filed

the return of income for Assessment Year 2017-18 on 30.10.2017 declaring total income of Rs. NIL and claiming

refund of Rs.53,019/-. Subsequently the AO issued notice

u/s 143(2) of the Act on 14.09.2018 for Limited Scru

The order continues below.

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