BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

ITA 149/JAB/2025Status: DisposedITAT Jabalpur28 August 2025AY 2013-14Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay, acknowledging the assessee's handicap in dealing with IT procedures. It found that the denial of deduction under Section 80P was based on an erroneous presumption of law regarding the timing of return filing.

What were the facts?

The assessee, a primary agricultural credit society, failed to file responses and appeals on time due to unfamiliarity with IT systems and being in a remote area. The lower authorities confirmed additions and disallowed deductions under Section 80P.

What were the issues?

Whether the assessee was prevented by reasonable cause from filing timely responses and appeals, and whether the disallowance of Section 80P deduction was justified based on the law applicable at the time.

Which sections of the Income-tax Act were involved?

Section 80P,Section 80AC,Section 147,Section 148,Section 143(2),Section 151

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH, JABALPUR

Before: SH. KUL BHARAT & SH. NIKHIL CHOUDHARY

Hearing: 21.08.2025Pronounced: 28.08.2025

PER NIKHIL CHOUDHARY, A.M.

These three appeals have been filed by the assessee against the separate orders of the ld. CIT(A), NFAC passed under section 250 of the Income Tax Act, 1961, dismissing the appeals against the orders of the ld. AO under section 147 r.w.s. 144 of the Income Tax Act, 1961, passed by the ld. AO for the assessment years 2013-14 to 2015-16. The grounds of appeal in the said appeals are as under: - “1. The learned Commissioner of Income tax (Appeal) NFAC was not justified in passing exparte order without appreciating that appellant was prevented with reasonable cause in not filing the response as society

The order continues below.

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