VIDYUT TRANSMISSION KARMACHARI VETAN BHOGI CREDIT COOPERATIVE SOCIETY,LUCKNOW vs. CPC BANGALORE/ITO-2(1), LUCKNOW

ITA 464/LKW/2025Status: DisposedITAT Lucknow19 December 2025AY 2019-20Bench: SHRI KUL BHARAT (Vice President), SHRI ANADEE NATH MISSHRA (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the nature of business of the assessee (cooperative credit society) is different from the cited precedent (sugarcane cooperative). Therefore, the applicability of the precedent requires factual verification by the Assessing Officer.

What were the facts?

The assessee, a cooperative credit society, claimed a deduction under Section 80P. The CPC disallowed this deduction via an intimation under Section 143(1) because the return was filed beyond the due date. The CIT(A) dismissed the assessee's appeal.

What were the issues?

Whether the disallowance of Section 80P deduction under Section 143(1) for belated filing of return was justified, and if a cited precedent is applicable to the present case.

Which sections of the Income-tax Act were involved?

Section 80P,Section 143(1),Section 139

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Cases cited in this judgment(5)Show list

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Income Tax Appellate Tribunal, LUCKNOW ‘A’ BENCH LUCKNOW

Before: SHRI KUL BHARAT & SHRI ANADEE NATH MISSHRA

For Appellant: Shri Shubham Rastogi, CA

PER: ANADEE NATH MISSHRA, A.M.

1.

This appeal vide I.T.A. No.464/Lkw/2025 has been filed by the assessee for assessment year 2019-20 against impugned

appellate order dated 03/04/2025 (DIN & Order No.

ITBA/APL/S/250/2019-20/1075453457(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].

2.

In this case, intimation under Section 143(1) of the Income

Tax Act, 1961 (in short the ‘Act’) dated 04.01.2021 was issued to the assessee making adjustments by way of disallowance of assessee’s claim u/s. 80P of the Act. The assessee’s petition for rectification of the aforesaid intimation was rejected.

3.

The assessee’s appeal filed in the Office of the learned CIT(A)

was dismissed by the learned CIT(A)

The order continues below.

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