K 1364 VEERASOLAPURAM PRIMARY AGRICULTURAL CO OP CREDIT SOCIETY LIMITED,TIRUPUR vs. THE INCOME TAX OFFICER, WARD 1(4) TIRUPUR, TIRUPUR
In the result, the appeal filed by the assessee is dismissed
ITA 3790/CHNY/2025[2019-20]Status: DisposedITAT Chennai13 Mar 2026AY 2019-20
Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.3790/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 K 1364 Veerasolapuram Primary Vs. The Income Tax Officer, Agricultural Co Op Credit Society Ward 1(4), Limited, Veerasolapuram Po, Tirupur. Kangayam Tk. Tiruppur, Tamil Nadu, 638701. [Pan:Aabak4255B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. A. Vijayalakshmi, C.A. (Virtual) ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 17.02.2026 घोषणा की तारीख /Date Of Pronouncement : 13.03.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 24.10.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For Assessment Year 2019-20. 2. At The Outset, It Was Submitted By The Ld Ar Ms. A. Vijayalakshmi, C.A. That The Authorities Below, Ignoring The Petition Filed By The Assessee
For Appellant: Ms. A. Vijayalakshmi, C.A. (virtual)For Respondent: Ms. Gouthami Manivasagam, Addl. CIT
Section 119(2)(b)Section 139Section 80P(2)(a)
Vijayalakshmi,
C.A. that the authorities below, ignoring the petition filed by the assessee
2
I.T.A. No.3790/Chny/25
under section 119(2)(b) of the Income Tax Act, 1961 [“Act” in short], denied the exemption claimed under section 80P(2)(a)(i) of the Act. She referred to ground No.5 and prayed ... remand the matter to the file of Assessing Officer with the direction to await the result in the petition filed under section 119(2)(b) of the Act and decide this issue of claim under section 80P(2)(a)(i) of the Act.
3. The ld. DR Ms. Gouthami Manivasagam
