NOKHA AGRO SERVICES PRIVATE LIMITED,BIKANER vs. ACIT CIRCLE-1 , BIKANER

ITA 927/JODH/2025Status: DisposedITAT Jodhpur21 May 2026AY 2016-1715 pages
AI SummaryAllowed

What were the facts?

The assessee claimed a deduction under Section 80IB(11A) for its integrated business of handling, storage, and transportation of agricultural commodities. The Assessing Officer (AO) disallowed this claim, which was upheld by the CIT(A). The assessee appealed this disallowance.

What did the Tribunal hold?

The Tribunal held that the assessee complied with the conditions for deduction under Section 80IB(11A). The conversion of a firm to a company is a succession, not reconstruction, and does not affect the deduction. Procedural defects do not override substantive eligibility.

What were the issues?

Whether the assessee is eligible for deduction under Section 80IB(11A) for its integrated business activities, and whether the conversion from a firm to a company impacts this eligibility.

Which sections of the Income-tax Act were involved?

Section 80IB(11A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Appellant: Shri Amit Kothari, CA (Physical), Smt. Ayushi Sharma, JCIT-DR (Virtual)

DR. MITHA LAL MEENA, A.M.: This appeal by assessee is filed against the order of Ld. Commissioner of Income Tax, Appeals Jaipur-5 [hereinafter referred to CIT(A)] dated 10.09.2025 with respect to Assessment Year 2016-17. 2. The assessee has raised following grounds of appeal:

 The Id. CIT(A) has erred in sustaining the order passed by the Id. AO which is bad in law and bad on facts and is also without proper juri iction.  The Id. CIT(A) has erred in sustaining the disallowance of Rs. 1,41,52,393.00 claimed u/s 80IB(11A) of the Act, which is bad in law and bad on facts.

2 Asst. Year: 2016-17  The appellant being engaged in the acti

The order continues below.

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