BULDANA ZILLA PARISHAD EMPLOYEES CO-OP.CR SOCIETY LTD. BULDANA,BULDANA vs. INCOME TAX OFFICER WARD-1, KHAMGAON, KHAMGAON

ITA 652/NAG/2025Status: DisposedITAT Nagpur19 June 2026AY 2018-199 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that a clerical mistake in mentioning the section does not disentitle the assessee from claiming an otherwise allowable deduction. The assessee is eligible for the deduction under Section 80P(2)(a)(i) as it has been consistently allowed in previous and subsequent years.

What were the facts?

The assessee, a Credit Co-operative Society, claimed deduction under Section 80P in its return of income, declaring NIL income. The Assessing Officer denied the deduction due to a clerical error in mentioning the specific sub-clause of Section 80P in the return.

What were the issues?

Whether a clerical error in claiming deduction under Section 80P in the return of income can lead to denial of the deduction. Whether the assessee is eligible for deduction under Section 80P(2)(a)(i) despite the incorrect sub-clause mentioned in the return.

Which sections of the Income-tax Act were involved?

Section 80P,Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

For Appellant: Shri K.P. Dewani, Advocate
For Respondent: Shri Surjit Kumar Saha, Sr.DR
Hearing: 16.06.2026Pronounced: 19.06.2026

PER KHETTRA MOHAN ROY, AM:

This appeal filed by the assessee is directed against the order of National Faceless Appeal Centre, Delhi, (for short, “CIT(A)”), dated 19/08/2025 passed under section 250 of the Income Tax Act, 1961 (for short, “Act”) which is emanating from the assessment order dated 17.03.2021 passed u/s. 143(3) r.w.s. 143(3A) & 143(3B) of the Act, for the Assessment Year (AY) 2018-19. 2. Assessee has raised the following grounds of appeal: 1) The order passed by Commissioner of Income Tax (Appeals), Delhi u/s 250 of I.T. Act 1961 is illegal, invalid and bad in law. 2) The Learned CIT(A) ought to have allowed the appeal of assessee considering the submission reproduced in the appellate order. 3) The Learned CIT(A

The order continues below.

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