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“Section 143(1)”

Section References (mined)Section 143Section 143(1)13,466 judgments

The decision most relied on for Section 143(1) is Collector, Land Acquisition v. Mst. Katiji (167 ITR 471), cited in 3,926 judgments on BharatTax.

Leading authorities on Section 143(1)

Collector, Land Acquisition v. Mst. Katiji
167 ITR 471 · 1987 · Supreme Court
3,926
citing judgments

Delay in filing appeals, when supported by sufficient or justifiable cause, should be condoned with a liberal approach to ensure substantial justice. This principle prioritizes the cause of justice over mere technicalities.

CIT v. Kabul Chawla
380 ITR 573 · 2016 · High Court
3,235
citing judgments

In a search assessment under Section 153A, additions can only be made for completed or non-abated assessment years if incriminating material relevant to those years is found during the search, although notice under Section 153A(1) is mandatorily issued for six assessment years preceding the search.

Malabar Industrial Co. Ltd. v. CIT
243 ITR 83 · 2000 · Supreme Court
2,943
citing judgments

For revision under Section 263, the Assessing Officer's order must be both erroneous and prejudicial to the interests of the revenue; if either condition is not met, the revisionary jurisdiction cannot be invoked. An order is not erroneous merely because the Assessing Officer did not record the details of enquiries conducted, provided due enquiries were made.

CIT v. Manjunatha Cotton & Ginning Factory
359 ITR 565 · 2013 · High Court
2,590
citing judgments

A penalty notice issued under section 274 read with section 271(1)(c) is invalid if it fails to specify whether the penalty proceedings are initiated for concealment of income or for furnishing inaccurate particulars of income. This non-specification vitiates the penalty proceedings.

CIT v. Multiplan India Ltd.
38 ITD 320 · 1991 · ITAT
2,267
citing judgments

An appeal before the Income Tax Appellate Tribunal can be dismissed for non-prosecution or treated as unadmitted when the appellant fails to appear, cooperate, or show diligence, in accordance with Rule 19(2) of the Income-tax (Appellate Tribunal) Rules. The law aids the vigilant, not those who sleep on their rights.

CIT v. Reliance Petroproducts Pvt. Ltd.
322 ITR 158 · 2010 · Supreme Court
2,228
citing judgments

Penalty under Section 271(1)(c) for furnishing inaccurate particulars or concealment of income is not automatically leviable if the assessee has made a full disclosure of all particulars and the addition or disallowance arises from a difference of opinion.

CIT v. Reliance Utilities & Power Ltd.
313 ITR 340 · 2009 · High Court
2,118
citing judgments

Where an assessee claims that investments were made out of own funds, interest disallowance under Section 14A read with Rule 8D may not apply if the assessee demonstrates the availability of sufficient interest-free funds to cover such investments.

Estate of Late Tukojirao Holkar v. CWT
223 ITR 480 · 1997 · High Court
2,040
citing judgments

A court or tribunal is not bound to answer a reference or adjudicate an appeal on its merits if the party at whose instance the proceeding is made fails to appear at the hearing or take necessary steps for its proper conduct.

Judgments citing Section 143(1)

Mohd Rizwan Ansari, Aligarh vs. ITO Ward 4(1)(3), Aligarh

In the result, the appeal of the assessee is dismissed

ITA 53/AGR/2025[2018-19]Status: FixedITAT Agra24 Jun 2025AY 2018-19

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwalincome Tax Officer, Mohd Rizwan Ansari, Ward-4(1)(3), House No.49, Vs. Aligarh. Al-Hamd Colony, Post Officer-Cdf, Anoopshahr Road, Aligarh-202001 (U.P.) Pan-Aawpa0210E (Appellant) (Respondent) Assessee By None Department By Shri Shailendra Srivastava. Sr. Dr Date Of Hearing 19/05/2025 Date Of Pronouncement 24/06/2025

Section 143(1)Section 250Section 36(1)(va)

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘SMC’: AGRA BEFORE SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI MANISH

Maya Sikshan Prashikshan Sansthan, Mendu Road Hathras vs. Income Tax Officer, Hathras

In the result, the appeal of the assessee is allowed

ITA 559/AGR/2024[2019-20]Status: DisposedITAT Agra24 Jun 2025AY 2019-20

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwalincome Tax Officer, Maya Sikshan Ward-(3)(4), Prashikshan Sansthan, Vs. Hathras. Ravinder Singh Prakash Textile Compound, Mendu Road, Hathras-204101 Pan-Aaabm5383N (Appellant) (Respondent)

Section 10Section 139(4)Section 143(1)Section 154Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI MANISH AGARWAL

St Marks School Society, Jhansi vs. DCIT(CPC), Benguluru

In the result, the appeal of the assessee is dismissed

ITA 198/AGR/2022[2018-19]Status: HeardITAT Agra24 Jun 2025AY 2018-19

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwaldcit (Cpc), St Marks School Society Benguluru. 71, Carriappa Marg Cantt, Vs. Uttar Pradesh-284001. Pan-Aajas7100B (Appellant) (Respondent)

Section 10Section 12ASection 143(1)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI MANISH AGARWAL

Life Care Hospital, Sirohi vs. ACIT/DCIT, Circle-1, Jodhpur

In the result, appeal of the assessee is allowed

ITA 938/JODH/2024[2017-18]Status: DisposedITAT Jodhpur24 Jun 2025AY 2017-18

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 115BSection 133ASection 142(1)Section 143(1)Section 143(2)Section 234ASection 250Section 69A

Hospital, Abu Road, Sirohi. 2017-18 at a total income of Rs. 73,85,870/-. The case of the assessee was processed under section 143(1) of the Income Tax Act, 1961 accepting the returned income. The case was selected for scrutiny on the basis of parameter at para 1

Late Shreeniwas Joshi, Ranchi vs. ACIT, Circle-3, Ranchi

In the result, the appeal of the assessee is allowed

ITA 466/RAN/2024[2001-02]Status: DisposedITAT Ranchi24 Jun 2025AY 2001-02

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.466/Ran/2024 Assessment Year: 2001-02 Late Shreeniwas Joshi....................................…...........................……….……Appellant Through L/H Suresh Joshi, Adarsh Market, Upper Bazar, Ranchi-834001. [Pan: Aavpj1437H] Vs. Acit, Circle-3, Ranchi……........…..….…..….........……........……...…..…..Respondent Appearances By: Shri Devesh Poddar, Advocate, Appeared On Behalf Of The Appellant. Shri Khubchand T. Pandya, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 19, 2025 Date Of Pronouncing The Order : June 24, 2025 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 10.10.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 153(2)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, RANCHI VIRTUAL HEARING AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and

Universal Biomass Energy Private Limited, Guruharsahai vs. Income Tax Officer Ward-3(1), Ferozepur

In the result, the appeal of the assessee is allowed

ITA 267/ASR/2024[2018-19]Status: DisposedITAT Amritsar24 Jun 2025AY 2018-19

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

Section 139(1)Section 142(1)Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 246ASection 250Section 80I

others (W.P.) No. 17819/2001 dated 19.08.2010 held that after passing of an order under Section 143(3) of the Act, the intimation under Section 143(1)(a) of the Act gets merged with the order under Section 143(3) of the Act and the intimation under Section 143(1 ... Assessment Year: 2018-19 143(3) of the Act, no rectification order under Section 154 could be passed to rectify the intimation under Section 143(1)(a) of the Act. 14.5 The Hon'ble High Court of Calcutta in C.E.S.C. Ltd. v. DCIT 134 Taxmann 647 (Cal.) dated 22.04.2003 dealt

Morni Sarees Private Limited, Indore vs. Asst. Director of Income Tax, Income Tax Department

ITA 909/IND/2024[2020-21]Status: HeardITAT Indore24 Jun 2025AY 2020-21

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshi

Section 143(1)Section 154Section 246ASection 250Section 253Section 36Section 43B

आयकर अपीलीय अधिकरण, इंदौर न्यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI BHAGIRATH MAL BIYANI

Enochy Children Relief Society, Jaipur vs. ITO Exemption Ward 1, Jaipur

In the result, the appeal of the assessee in ITA No

ITA 236/JPR/2025[2018-19]Status: DisposedITAT Jaipur24 Jun 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri R.S. Poonia, C.A
Section 11Section 11(1)(a)Section 11(2)Section 12Section 12ASection 12A(1)(b)Section 13(9)Section 143(1)Section 250Section 288

case, the ld. Assistant Director of Income Tax, CPC is wrong, unjust and has erred in law and facts in invoking the section 143(1) for making adjustment which is not covered under section 143(1) of the I.T. Act, 1961. Kindly delete the addition. 2. That under the facts ... immediately got the audit report filed in correct Form of Audit Report which is Form No. 10B on 19.06.2024. Intimation order under section 143(1) of the IT Act, 1961 dated 27.03.2019 was passed by the DCIT CPC disallowing the benefit of Section

Enochy Children Relief Society, Jaipur vs. ITO Exemption Ward 1, Jaipur

In the result, the appeal of the assessee in ITA No

ITA 235/JPR/2025[2017-18]Status: DisposedITAT Jaipur24 Jun 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri R.S. Poonia, C.A
Section 11Section 11(1)(a)Section 11(2)Section 12Section 12ASection 12A(1)(b)Section 13(9)Section 143(1)Section 250Section 288

case, the ld. Assistant Director of Income Tax, CPC is wrong, unjust and has erred in law and facts in invoking the section 143(1) for making adjustment which is not covered under section 143(1) of the I.T. Act, 1961. Kindly delete the addition. 2. That under the facts ... immediately got the audit report filed in correct Form of Audit Report which is Form No. 10B on 19.06.2024. Intimation order under section 143(1) of the IT Act, 1961 dated 27.03.2019 was passed by the DCIT CPC disallowing the benefit of Section

Shree Cement Limited, Bangur Nagar vs. ACIT, Central Circle, Ajmer

In the result, the appeal of the assessee - appellant in ITA No

ITA 1517/JPR/2024[2019-2020]Status: DisposedITAT Jaipur24 Jun 2025AY 2019-2020

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Dilip B. Desai, FCAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 115JSection 143(1)Section 254Section 36(1)(va)Section 80Section 801A

matter of an order framed by Assistant Director of Income Tax, CPC, Bangalore [ for short AO ] as per provision of section 143(1) of the Income Tax Act, 1961 [ for short Act ] on 15.01.2021. 2 Shree Cement Limited vs. ACIT 2. In this appeal, the assessee has raised the following ... raising the additional grounds before the Income Tax Appellate Tribunal (ITAT) during an appeal against an assessment made under section 143(1) of the Act, it is important to understand the legal framework governing such admissions. Based on the judgments provided, additional grounds can be raised under certain conditions, particularly

ITO(Exemptions)-2(2), Mumbai vs. P N Amersey Educational Trust, Mumbai

In the result, the revenue’s appeal is dismissed, and the cross-objection of the assessee is allowed

ITA 3192/MUM/2025[2021-22]Status: DisposedITAT Mumbai24 Jun 2025AY 2021-22

Bench: Shri Beena Pillai & Smt. Renu Jauhriito(Exemptions)-2(2) Vs. P N Amersey Educational 614, 6Th Floor, Trust Mtnl Building, Laburnum House, Cumballa Hill, Laburnum Road, Peddar Road, Grant Road S.O, Mumbai-400026. Mumbai-400007. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatp0038K Appellant .. Respondent & Co No. 143/Mum/2025 (Arising Out Of Ita No. 3192/Mum/2025) P N Amersey Educational Vs. Ito(Exemptions)-2(2) Trust 614, 6Th Floor, Arvind House, Mtnl Building, Cs No180/1, Cumballa Hill, Quay Street, Peddar Road, Darukahana-400010. Mumbai-400026. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatp0038K Appellant .. Respondent

For Appellant: Ms. Kinjal BhutaFor Respondent: Mr. Virabhadra S. Mahajan, Sr
Section 11Section 12ASection 143(1)Section 234CSection 250Section 3(1)

exemption u/s. 11 cannot be denied in the intimation u/s. 143(1). That such action is beyond the jurisdiction and scope of section 143(1) of the Income Tax Act, 1961. P a g e | 3 ITA NO. 3192/MUM/2025 & Co No. 143/MUM/2025 A.Y. 2021-22 2. The Id. ADDL/JCIT ... applied for new registration and was granted provisional registration in Form 10AC on 12.05.2022, well before the date of issuance of intimation under Section 143(1). Since the return was filed on 15.03.2022, prior to the extended deadline for obtaining registration under amended provisions, the contention of the appellant holds

Bab-E-Rehmat Educational Society, Mumbra Thane vs. AO Exemtion Ward Thane, Quereshi Mansion

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 3119/MUM/2025[2023-24]Status: DisposedITAT Mumbai24 Jun 2025AY 2023-24

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm Bab-E-Rehmat Educational Society Ao Exemption Ward Thane Fakir Shah Baba Hill Road, Near Darul Falah, Near Sahil Hotel, Kausa, Vs. Mumbai – 400612. Pan/Gir No. Aabtb7190H (Appellant) : (Respondent) Assessee By : Shri Himanshu Gandhi Respondent By : Shri Leyaqat Ali Aafaqui, Sr. Ar. Date Of Hearing : 23.06.2025 Date Of Pronouncement : 24.06.2025 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Order Of The Learned Commissioner Of Income Tax (Appeals) Addl/Jcit (A)-2, Bengaluru (‘Ld. Cit(A)’ For Short), Passed U/S.250 Of The Income Tax Act, 1961 (‘The Act'), Pertaining To The Assessment Year (‘A.Y.’ For Short) 2023-24. 2. The Assessee Has Raised The Following Grounds Of Appeal: 1) Rejection Of Approval Claimed U/S 12Aa Is Bad In Law Assessee Having Exemption Certificate U/S 12Aa Dated 25 April 2016, As Per Old Registration Process Once An Organization Obtains Section 12Aa Registration, The Validity Of The Registration Is Perpetual Unless It Is Cancelled Or Revoked By The Income Tax Department. Unlike Certain Registrations Requiring Periodic Renewal, Section 12Aa Of Income Tax Act Has No Expiration Date Or A Specific Time Limit. Which Is Valid For Life Time Of Society/Trust That Means Appellant Is Eligible For 12Aa Registration Till Cancellation Or Revoked By The Income Tax Department. Bad-E-Rehmat Educational Society

For Appellant: Shri Himanshu GandhiFor Respondent: Shri Leyaqat Ali Aafaqui, SR. AR
Section 11Section 12ASection 143Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, AM AND MS. KAVITHA RAJAGOPAL, JM

Ram Kishore, Delhi vs. Income Tax Officer, Ward 35(6), New Delhi

Appeal is partly allowed in above terms

ITA 1622/DEL/2025[2017-18]Status: DisposedITAT Delhi24 Jun 2025AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 1622/Del/2025 : Asstt. Year : 2017-18 Mr. Ram Kishore, Vs Income Tax Officer, C-56/2, Gali No. 4, Swarup Ward-35(6), Vihar, New Delhi-110042 New Delhi-110002 (Appellant) (Respondent) Pan No. Ayfp0160L Assessee By: Sh. V. Raj Kumar, Adv. Revenue By : Ms. Indu Bala Saini, Sr. Dr Date Of Hearing: 24.06.2025 Date Of Pronouncement: 24.06.2025 Order This Assessee’S Appeal For Assessment Year 2017-18, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2023-24/1062363422(1) Dated 11.03.2024, In Proceedings U/S 143(1) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. V. Raj Kumar, AdvFor Respondent: Ms. Indu Bala Saini, Sr. DR
Section 115BSection 143(1)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No

Real Height Developers Private Limited, Delhi vs. Income Tax Officer, Circle- 19(1), Delhi

Appeal of the assessee is dismissed without going into merits of the case

ITA 1599/DEL/2025[2021-22]Status: DisposedITAT Delhi24 Jun 2025AY 2021-22

Bench: Shri Anubhav Sharma & Shri Manish Agarwalassessment Year: 2021-22 Real Height Developers Pvt. Ltd., Vs Ito, J-9 Sf, J Block, Dilshad Colony, Circle-19(1), Shiv Mandir, Delhi. Delhi – 110 095. Pan: Aagcr5941J (Appellant) (Respondent) Assessee By : None Revenue By : Shri Narpat Singh, Sr. Dr Date Of Hearing : 24.06.2025 Date Of Pronouncement : 24.06.2025 Order Per Anubhav Sharma, Jm:

For Appellant: NoneFor Respondent: Shri Narpat Singh, Sr. DR
Section 143(1)

following directions; “6. Having regard to the peculiar circumstances, we grant liberty to the assessee to pursue appeal against the intimation passed under section 143(1) of the Act, if so advised, within 30 days from the date of receipt of the order of the Tribunal in the present proceedings ... Intervening delay arising in filing of appeal against section 143(1) of the Act before the Competent Authority stands condoned.” 3. Now by impugned order NFAC has passed following order; “Here on going through the form 35 filed by the assessee, it is noticed that the assessee has filed appeal

Sarita Jain, Delhi vs. Assessing Officer, Delhi

Appeal is allowed in above terms

ITA 1339/DEL/2025[2021-2022]Status: DisposedITAT Delhi24 Jun 2025AY 2021-2022

Bench: Sh. Satbeer Singh Godaraita No. 1339/Del/2025 : Asstt. Year : 2021-22 Sarita Jain, Vs Assessing Officer, V-38, Green Park, Dr. S.P.M., Civic Centre, Minto New Delhi-110016 Road, New Delhi-110002 (Appellant) (Respondent) Pan No. Aaspj0229Q Assessee By: Sh. N. S. Bhatnagar, Adv. Revenue By : Ms. Indu Bala Saini, Sr. Dr Date Of Hearing: 24.06.2025 Date Of Pronouncement: 24.06.2025 Order This Assessee’S Appeal For Assessment Year 2021-22, Arises Against The Addl./Jcit(A)-1, Nashik’S Din & Order No. Itba/Apl/S/250/2024-25/1072083924(1) Dated 10.01.2025, In Proceedings U/S 143(1) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. N. S. Bhatnagar, AdvFor Respondent: Ms. Indu Bala Saini, Sr. DR
Section 143(1)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No

Income Tax Officer, C.R. Building vs. Fashion Factory (International) Pvt. Ltd, Delhi

In the result, the appeal of the Revenue in ITA No

ITA 4974/DEL/2024[2020-21]Status: DisposedITAT Delhi24 Jun 2025AY 2020-21

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Sureder Kumar Jatav, Sr DR
Section 143(1)Section 295Section 90

case are that the return of income filed by the assessee was processed by Centralized Processing Centre (CPC) electronically and intimation under section 143(1)/154 of the Income-tax Act, 1961 [the Act, for short] on 25th August, 2022 was passed disallowing the claim of FTC of Rs.25

Shriram Gram Vikas Shikshan Sanstha, Nagpur vs. DCIT/ACIT Cir Exemp, Nagpur

In the result, appeal of the Assessee is allowed

ITA 237/NAG/2024[2014-15]Status: DisposedITAT Nagpur23 Jun 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy

For Appellant: Shri Kapil Hirani, Ld. AdvocateFor Respondent: Shri Surjit Kumar Saha, Ld. Sr.DR
Section 11Section 11(1)Section 143(1)Section 154Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI K.M. ROY, ACCOUNTANT

The Aroor Central Service Co-Operative Bank Limited, Alappuzha vs. ITO, Ward -2, Alappuzha

In the result, the appeals and stay applications filed by the assessee stand dismissed

ITA 372/COCH/2025[2021-22]Status: DisposedITAT Cochin23 Jun 2025AY 2021-22

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri Suresh Kumar Varma, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 142(1)Section 143(1)Section 143(3)Section 250Section 80ASection 80P

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PRAKASH CHAND YADAV, JM

The Aroor Central Service Co-Operative Bank Limited, Alappuzha vs. ITO, Ward -5, Alappuzha

In the result, the appeals and stay applications filed by the assessee stand dismissed

ITA 371/COCH/2025[2017-18]Status: DisposedITAT Cochin23 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri Suresh Kumar Varma, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 142(1)Section 143(1)Section 143(3)Section 250Section 80ASection 80P

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PRAKASH CHAND YADAV, JM

Gramin Janatha Welfare Co-Operative Society Ltd.No R 1224, Kallur vs. Income Tax Officer, Ward 1(1), Thrissur

In the result, appeal filed by the assessee is allowed

ITA 285/COCH/2025[2023-24]Status: DisposedITAT Cochin23 Jun 2025AY 2023-24

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadavassessmentyear:2023-24

For Appellant: Shri Amaljith P.J., A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(1)Section 80PSection 80P(2)

ITA No.285/Coch/2025 GraminJanatha Welfare Co-operative Society Ltd., Thrisuur IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH:COCHIN BEFORE SHRI