GOVERNMENT PRINTING PRESS EMPLOYEE CREDIT CO-OPERATIVE SOCIETY LTD,PUNE vs. ITO, WARD 7(1), PUNE, PUNE

ITA 793/PUN/2025Status: DisposedITAT Pune30 September 2025AY 2019-2020Bench: MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CPC's disallowance under Section 143(1)(a)(ii) was not in accordance with the law. The assessee is a Co-operative Credit Society and is eligible for the claimed deductions under Section 80P.

What were the facts?

The assessee, a Co-operative Credit Society, filed its return of income claiming deductions under Section 80P. The CPC processed the return under Section 143(1) and disallowed these deductions, leading to the present appeal.

What were the issues?

Whether the disallowance of deduction claimed by a Co-operative Credit Society under Section 80P by the CPC under Section 143(1) was justified.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 250,Section 139(1),Section 10AA,Section 80-IA,Section 80-IAB,Section 80-IB,Section 80-IC,Section 80-ID,Section 80-IE,Section 80P(2)(d),Section 80P(2)(c),Section 80P(2)(a)(i),Section 80P(2)(a)(ii),Section 80P(2)(a)(iii),Section 80P(2)(a)(iv),Section 80P(2)(a)(v),Section 80P(2)(a)(vi),Section 80P(2)(a)(vii),Section 80P(2)(b),Section 80P(2)(c)(i),Section 80P(2)(c)(ii),Section 80P(2)(e),Section 80(2)(f)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “A” :: PUNE

Before: MS.ASTHA CHANDRA & DR.DIPAK P. RIPOTE

For Respondent: Shri Ramnath P Murkunde
Hearing: 16/09/2025Pronounced: 30/09/2025

PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the assessee against the order of ld.Additional/Joint Commissioner of Income Tax(Appeal)-2, Visakhapatnamunder section 250 of the Income Tax Act, 1961 dated 30.01.2025 emanating from the Assessment Order passed under section 143(1) of the Act, dated 02.12.2020 for AY 2019-20.The Assessee has raised the following grounds of appeal :

ITA No.793/PUN/2025 [A] “1. On the facts and circumstances prevailing in the case and as per provisions and scheme of the Act CPC has erred in not allowing the deduction u/s

The order continues below.

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