SHREE SANALIYA SEVA SAHKARI MANDLI LTD.,LITAL MOTALILIYA SANALIYA, DIST. AMRELI vs. THE DCIT (CPC), BANGALORE, BANGALORE
In the result, all the 4 appeals are allowed
ITA 204/RJT/2022[2019-20]Status: DisposedITAT Rajkot10 Feb 2023AY 2019-20
Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20
For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri B.D. Gupta, Sr. DR &
Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 143(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(e)
stating that the return of income was filed under Section 139(4) of the Act and provisions of Section 143(1)(a)(b) of the Act do not provide for denial of deduction under Section 80P of the Act. Even when the return of income is not filed within