PRATHAMIKA KRUSHI PATTINA SAHAKARA SANGA NEEMETA,MANVI, RAICHUR vs. INCOME TAX OFFICER, ITO WARD -1, RAICHUR, RAICHUR
Income Tax Appellate Tribunal, “B’’BENCH: BANGALORE
Before: SHRI LAXMI PRASAD SAHU & SHRI KESHAV DUBEYAssessment Year : 2018-19
PER KESHAV DUBEY, JUDICIAL MEMBER:
This appeal at the instance of the assessee is directed against the order of the ld. CIT(A)/NFAC dated 22.1.2025 vide DIN & Order
No. ITBA/NFAC/S/250/2024-25/1072407886(1) passed u/s 250 of the Income Tax Act, 1961 (in short “the Act”) for the assessment year 2018-19. 2. The assessee society has raised the following grounds of appeal:
Prathamika Krushi Pattina Sahakara Sangha Neemeta, Raichur
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1. The order of the ld. CIT(A) is opposed to the law, facts and circumstances of the case.
The order of the ld. CIT(A) is opposed to the various court decisions which is favouring the appellant is against the law and natural justice.
The ld. CIT(A) has erred in upholding the addition made in the assessment order without considering amendment to proviso to section 25(1) of the Act as per the Finance Act (2), 2024. 4. The AO and CIT(A) erred in understanding that the appellant’s books are subjected to audit and governed by the