MONT VERT 2 CO-OPERATIVE HOUSING SOCIETY LIMITED,SUS ROAD PASHAN, PUNE vs. INCOME TAX OFFICER, WARD2(2), PUNE, SWARGATE, PUNE

आयकर अपीलीय अिधकरण ”एस एम सी” Ɋायपीठ पुणेमŐ।
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCHES “SMC” :: PUNE

BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER
AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER

आयकर अपील सं. / ITA No.2662/PUN/2024
िनधाᭅरण वषᭅ / Assessment Year: 2018-19
Mont Vert 2 Cooperative
Housing Society Limited,
128/2A/1, Sus Road, Pashan,
Pune – 411021. PAN: AAGAM8801N
V s
The Income Tax Officer,
Ward-2(2), Pune.
Appellant/ Assessee

Respondent / Revenue

Assessee by Mrs. Vibha Gulabani – Advocate
Revenue by Shri HarshitDilip Bari – Addl.CIT(DR)
Date of hearing
22/01/2025
Date of pronouncement 27/01/2025

आदेश/ ORDER

PER DR. DIPAK P. RIPOTE, AM:

This is an appeal filed by the Assessee against the order of ld.Commissioner of Income
Tax(Appeal)
[NFAC]/
Addl.CIT(Appeal) under section 250 of the Income Tax Act, 1961
for A.Y.2018-19 dated 17.10.2024, emanating from order under section 143(1) of the Act, dated 12.07.2019. The assessee has raised the sole ground of appeal as under :
2
“1. 80P deduction of Rs.1528879/- is disallowed. Being a Cooperative Society 80P deduction is allowed in the Income Tax
Return.”

Submission of ld.AR :