M/S. ITC EMPLOYEES HOUSING CO-OPERATIVE SOCIETY LIMITED,BENGALURU vs. INCOME TAX OFFICER WARD-1(2)(4), BENGALURU
In the result, appeal filed by the assessee is allowed for statistical purposes
ITA 1033/BANG/2023[2018-19]Status: DisposedITAT Bangalore25 Jan 2024AY 2018-19
Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2018-19 M/S. Itc Employees Housing Co-Operative Vs. Ito, Society Ltd., Ward – 1(2)(4), #252, 1St Floor 4Th Cross, Bengaluru. Banaswadi Main Road, Subbarayanapalya, Bengaluru – 560 033. Pan : Aaaa 0532 L Appellant Respondent Assessee By : Shri. V. Srinivasan & Ms. Sunaina Bhatia, Advocates Revenue By : Shri. V. Parithivel, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 24.01.2024 Date Of Pronouncement : .01.2024
For Appellant: Shri. V. Srinivasan and Ms. Sunaina Bhatia, AdvocatesFor Respondent: Shri. V. Parithivel, JCIT(DR)(ITAT), Bengaluru
Section 139(1)Section 250Section 63(16)Section 80PSection 80P(2)(a)Section 80P(2)(d)
income. It was stated that assessee was liable to get its books of accounts audited under the Karnataka Co-operative Societies Act,
1959 [section 63(16)]. Hence, the due date for filing the return of income in the case of the assessee was 31.10.2019 and assessee had filed the return ... under section 139(1) of the Act. It is a case of the assessee that its books of accounts were audited as per section 63(16) of the Karnataka Co- operative Societies Act, 1959. Hence, the due date for filing the return of income in the case of the assessee
