DAGADU DHONDU YEOLA SAHAKARI PATSANSTHA MARYADIT,NASHIK vs. THE INCOME TAX OFFICER, WARD 1(1), NASHIK, NASHIK

Assessment Year: 2018-19 Dagadu Donndu Yeola V The Income Tax Officer, Sahakari Patsanstha Maryadit, s Ward-1(1), Nashik. At post Satana, Nashik – 423301. Maharashtra. PAN: AABAD2549P Appellant/ Assessee Respondent / Revenue Assessee by None Revenue by Shri Ambarnath Khule-JCIT(Through Virtual Hearing) Date of hearing 25/11/2025 Date of pronouncement 26/11/2025 आदेश/ ORDER

PER DR. DIPAK P. RIPOTE, AM:

1. On the basis of facts and as per law, the CIT(A) is not justified in confirming the disallowance of deduction u/s.80P OF Rs.5,29,124/- CPC, Bengaluru, while processing the return of income u/s.143(1) of the Act. 2. On the basis of facts, in circumstances of case, as per law and without prejudice to above ground of appeal

, the CIT(A) is not justified in not granting the basic deduction of Rs.50,000/- u/s.80P of the Act.”

2. At the outset of hearing, no one appeared on behalf of the assessee, however, ld.AR for the assessee submitted an email dated 25.11.2025 stating that assessee had inadvertently filed the same appeal twice which leads to duplication of appeals i.e.

& ITA No.2326/PUN/2025. Vide Email dated 25.11.2025, Mr. Sanjeev Mutha-CA requested that Assessee intends to withdraw appeal in . 3. On the other hand, the ld.Departmental Representative(ld.DR) of the Revenue did not object to the contention of the assessee and has no objection if the appeal of assessee is dismissed as withdrawn.