PRATH KRISHI SAKH SAHAKARI SAMITI MARYADIT,LAMKANA vs. INCOME TAX OFFICER WARD 1(1), JABALPUR

ITA 18/JAB/2025Status: DisposedITAT Jabalpur30 June 2025AY 2017-18Bench: SHRI KUL BHARAT, VICE PRESIDENT AND SHRI, NIKHIL CHOUDHARY (Accountant Member)4 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the assessee was not given adequate opportunity to present their case. To uphold the principles of natural justice, the matter was restored to the Assessing Officer for a fresh assessment.

What were the facts?

The assessee, a society, claimed a deduction under Section 80P. The Assessing Officer disallowed the claim due to lack of supporting evidence, and the CIT(A) dismissed the appeal ex-parte. The assessee argued they were not given adequate opportunity due to their remote location and lack of familiarity with tax laws.

What were the issues?

Whether the ex-parte orders passed by the lower authorities were justified without providing adequate opportunity to the assessee, and whether the disallowance of Section 80P deduction was proper.

Which sections of the Income-tax Act were involved?

Section 80P

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH “DB”, JABALPUR

Before: SHRI KUL BHARAT & SHRI, NIKHIL CHOUDHARY

For Appellant: Shri Sapan Usrethe, Adv
For Respondent: Shri Alok Bhura, Sr. CIT(DR)

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, filed by the assessee, against the order dated 10.02.2024 of learned Addl. Commissioner Income Tax (Appeals)- 9, Mumbai [hereinafter referred as to “Ld. Addl. CIT(A)”] pertaining to the assessment year 2017-18. The Assessee has raised the following grounds of appeals: -

“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 was not aware of fixation of case and society was at remote area and are not conversant with income tax and thus appellant was no

The order continues below.

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