Atpadi Education Societiys Employee Sahkari Path Mandal Limited, Dighanchi Road, Atpadi vs. Income Tax Officer Ward 5 Sangli, Sangli
The appeal of the assessee is allowed for statistical purpose
ITA 918/PUN/2024[2017-18]Status: DisposedITAT Pune16 Oct 2024AY 2017-18
Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.918/Pun/2024 धििाारण वषा / Assessment Year: 2017-18 Atpadi Education Societiys Income Tax Officer, Ward 5, Employee Sahkari Path Sangli Vs Mandal Limited, Dighanchi Road, Atpadi, Sangli, Maharashtra, 415301 Pan No. Aaaaa6827A Appellant/Assessee Respondent/Revenue
Section 144Section 250Section 80P
…ee, which are contrary to the principle of natural justice. Ld. CIT(A) has failed to seek the explanation of the assessee before taking adverse view which is against the ratio laid down by TLG India (P) Ltd. vs. Deputy Commissioner of income tax & Ors. (2020) 421 ITR 418 (Bom). The order passed is unsustainable in law, bad in law and hence liable to be quashed and may please be quashed or otherwise set aside and remanded back. 3) The CIT(A) has erred in not allowing deduction under section 80P of the Act, of Rs. 1,34,17,516 which was denied by Ld. Assessing Officer due to non submission of copy Bye laws, registra…
