TAKDAH LINGDING G P S K U S LIMITED,TAKDAH, DARJEELING vs. I.T.O., WARD - 3(3),, DARJEELING

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ITA 753/KOL/2025Status: DisposedITAT Kolkata21 November 2025AY 2018-2019Bench: SHRI DUVVURU RL REDDY (Vice President), SHRI RAJESH KUMAR (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee filed its return of income within the extended due date as per the CBDT circular. Therefore, the assessee is entitled to claim the deduction under Section 80P of the Act.

What were the facts?

The assessee, a cooperative society, filed its return of income for AY 2018-19 on 05.10.2018, declaring NIL income and claiming a deduction of Rs. 13,58,174/- under Section 80P. The return was processed under Section 143(1) without granting the deduction.

What were the issues?

Whether the assessee cooperative society is entitled to deduction under Section 80P when the return of income was filed within the extended due date prescribed by the CBDT.

Which sections of the Income-tax Act were involved?

Section 80P,Section 143(1),Section 119,Section 139(1),Section 234A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Before: SHRI DUVVURU RL REDDY & SHRI RAJESH KUMAR

Hearing: 13/10/2025Pronounced: 21/11/2025

आदेशानुसार/ BY ORDER,

(Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 4 ITANo.753/KOL/2025

Date Initial 1. Draft dictated on 20.11.25 Sr.PS 2. Draft placed before author 21.11.25 Sr.PS 3. Draft proposed & placed before the second JM/AM member 4. Draft discussed/approved by Second Member. JM/AM 5. Approved Draft comes to the Sr.PS/PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. File sent to the Bench Clerk Sr.PS 8. Date on which file goes to the OS 9. Date on which file goes to the AR 10. Date of dispatch of Order.

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