“Section 80(2)(f)”

Section References (mined)Section 80Section 80(2)(f)2 judgments

SHREE VIKAS SHARAFI SAHKARI MANDLI LIMITED,RAJKOT vs. PCIT-1 RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed

ITA 228/RJT/2025[2020-21]Status: DisposedITAT Rajkot08 Dec 2025AY 2020-21

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri Chetan Agarwal, Ld. A.RFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)

Section 147Section 2(19)Section 263Section 80(2)(f)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(f)

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN

GOVERNMENT PRINTING PRESS EMPLOYEE CREDIT CO-OPERATIVE SOCIETY LTD,PUNE vs. ITO, WARD 7(1), PUNE, PUNE

In the result, appeal of the Assessee is allowed

ITA 793/PUN/2025[2019-2020]Status: DisposedITAT Pune30 Sept 2025AY 2019-2020

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.793/Pun/2025 निर्धारण वषा / Assessment Year: 2019-20 Government Printing Press V The Income Tax Officer, Employee Credit Co-Operative S Ward-7(1), Pune. Society Limited, Yerawadakaragruh, Airport Road, Yerawada, Pune – 411006. Pan: Aabag2986P Appellant/ Assessee Respondent / Revenue Assessee By Mr.Sarvesh Khandelwal Revenue By Shri Ramnath P Murkunde Date Of Hearing 16/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Additional/Joint Commissioner Of Income Tax(Appeal)-2, Visakhapatnamunder Section 250 Of The Income Tax Act, 1961 Dated 30.01.2025 Emanating From The Assessment Order Passed Under Section 143(1) Of The Act, Dated 02.12.2020 For Ay 2019-20.The Assessee Has Raised The Following Grounds Of Appeal :

Section 139(1)Section 143(1)Section 250Section 80(2)(f)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(b)Section 80P(2)(c)Section 80P(2)(d)

आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL