DHANLAXMI CREDIT CO. OP. SOCIETY LTD.,MEHSANA vs. THE ITO, WARD-2, PATAN
In the result, Ground Number 3 of the appeal of the assessee is allowed
ITA 1870/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad11 Feb 2025AY 2017-18
Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal
For Appellant: Shri M. K. Patel, A.RFor Respondent: Shri V K Mangla, Sr. DR
Section 263Section 80PSection 80P(2)(c)Section 80P(2)(d)
…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1870/Ahd/2024 (Assessment Year: 2017-18) Dhanlaxmi Credit Co. Op. Vs. Income Tax Officer, Society Ltd., Ward-2, 1st Floor, Punam Complex, Patan Station Road, Unjha, Mehsana-384170 [PAN No.AAATD4278K] (Appellant) .. (Respondent) Appellant by : Shri M. K. Patel, A.R. Respondent by: Shri V K Mangla, Sr. DR 16.12.2024 Date of Hearing Date of Pronouncement 11.02.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee agains…