“Section 143(3)(a)”

JALGAON JILHA SAHAKARI COTTAN MARKETING FEDRATION,JALGAON vs. ITO, WARD1(4), JALGAON, JALGAON

In the result appeal of the assessee is allowed for statistical purposes

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं / Ita No.616/Pun/2025 धििेंारण वर्ा /Assessment Year: 2018-2019 Jalgaon Jilha Sahakari Ito, Ward 1(4), Cotton Marketing Jalgaon Fedration Limited, 135/1, Vs. Jilha Peth, Near S.B.I., Jalgaon-425001 Maharashtra Pan-Aadfj8195Q अपीलेंर्थी / Appellant प्रत्यर्थी/Respondent Assessee By: Smt. Deepa Khare Department By: Shri Ramnath P Murkunde Date Of Hearing: 24-09-2025 Date Of Pronouncement: 06-10-2025 आदीश/Order Per Dr. Manish Borad:- This Appeal At The Instance Of The Assessee Is Directed Against The Order Of Ld. Cit(A), Nfac, Delhi Passed U/S 250 Of The Income-Tax Act, 1961 Dated 30.01.2025 Which Is Arising Out Of Order Passed U/S 143(3) Of The Act Dated 10.02.2021. 2. Assessee Has Raised Following Grounds Of Appeal:- 1. The Learned Cit(A) Has Erred On Facts & In Law In Confirming The Disallowance Of Deduction U/S 80P(2)(A)(Iv) Without Appreciating The Facts & Circumstances Of The Case. 2. The Learned Cit(A) Has Erred On Facts & In Law In Not Appreciating That The Non- Compliance Was Reasons Beyond The Control Of The Appellant. The Appellant Prays That Opportunity May Kindly Be Provided To Explain Its Case.

आयकर अपीलीय अधिकरण ।येंयपीण प णी या न् " ए " IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, PUNE BEFORE Dr