PRIMARY AGRICULTURE CREDIT SOCIETY BHAVAS,BHAVAS SOCIETY, TALEN vs. INCOME TAX OFFICER, RAJGARH INCOME TAX DEPARTMENT

ITA 1081/IND/2025Status: DisposedITAT Indore24 June 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeals to the file of the Assessing Officer. This was to allow the assessees to file an application for condonation of delay in filing their returns with the CBDT, enabling them to pursue the Section 80P deduction.

What were the facts?

The assessees, Primary Agriculture Credit Societies, failed to file their income tax returns by the due date. Consequently, the Assessing Officer denied their claim for deduction under Section 80P. The CIT(A) also upheld this denial.

What were the issues?

Whether the assessees can claim deduction under Section 80P when the return of income was not filed within the due date prescribed under Section 139(1), and if the matter can be restored to the Assessing Officer for condonation of delay.

Which sections of the Income-tax Act were involved?

Section 139(1),Section 80P,Section 80AC,Section 144,Section 250

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

ITA No. 1080/IND/2025
ITA No. 1081/IND/2025

Read from the judgment's own cause title. This page is filed under one of them.

आयकर अपीलीय अिधकरण, इंदौर "यायपीठ, इंदौर In The Income Tax Appellate Tribunal, Indore Bench, Indore Before Dr. Arjun Lal Saini, Accountant Member And Shree Paresh M. Joshi, Judicial Member आयकरअपीलसं./ITA No. 1080/IND/2025 ("नधा"रणवष"/Assessment Year: (2017-18) Primary Agriculture Credit Income Tax Officer, Society Lakhanvas Vs. Ward-1,Rajgarh In Front of Lakhanvas Mandi, Income Tax Department, Lakhanvas, Rajgarh – 465669, Rajgarh – 465661, Madhya Pradesh Madhya Pradesh "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAP6545J (अपीलाथ"/Appellant) (""यथ"/Respondent)

आयकरअपीलसं./ITA No. 1081/IND/2025 ("नधा"रणवष"/Assessment Year: (2017-18) India, Rajgarh – 465680, Rajgarh – 465661, Madhya Pradesh Madhya Pradesh "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAP6527G (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant by : Shri Viabhav Jain, CA Respondent by : Shri Ashish Porwal, Ld. Sr. DR Date of Hearing : 15/06/2026 Date of Pronouncement : 24/06/2026

ITA No. 1080 & 1081/Ind/2025 Primary Agriculture Credit Society Lakhanvas & Bhavas : ORDER : Per Bench:

Captioned two appeals filed by d

The order continues below.

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