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3 results for “disallowance”+ Section 80P(1)clear

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Key Topics

Section 80P3Section 143(3)2Section 80A2Addition to Income2Disallowance2

SEWA SAHAKARI SAMITI MARYADIT JAMNER,GUNA vs. ITO, GUNA

Appeal is allowed

ITA 48/AGR/2023[2018-19]Status: DisposedITAT Agra05 Feb 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Ms. Prarthana Jalan, CAFor Respondent: Sh. Shailendra Shrivastava, Sr. DR
Section 139(1)Section 143(3)Section 80ASection 80P

1) dated 31.03.2023, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”). 2. Heard both the parties at length. Case file perused. 3. It emerges during the course of hearing with the able assistance coming from the assessee and the Revenue side that both the learned lower authorities have disallowed the assessee’s section

SEWA SAHAKARI SAMITI MARYADIT ASHOKNAGAR ,ASHOK NAGAR vs. ITO ASHOK NAGAR MP, MADHYA PRADESH

In the result, the appeal of the assessee is allowed for statistical\npurposes

ITA 26/AGR/2024[2015-2016]Status: DisposedITAT Agra06 Feb 2025AY 2015-2016
For Appellant: \nShri Prarthna Jalaan, CAFor Respondent: \nShri Shailender Srivastava, Sr. DR
Section 143(3)Section 250Section 40A(3)Section 80P

1. That the National Faceless Appeal Centre (NFAC), Delhi has erred in\nlaw and on facts in passing the ex-parte order without giving sufficient\nopportunity to appellant.\n2. That the order passed u/s 250 rws 143(3) of the I.T. Act, 1961 is bad in\nlaw.\n3. That the National Faceless Appeal Centre (NFAC), Delhi has erred

JOURA CO-OPERATIVE MARKETING SOCIETY LIMITED ,MORENA, MADHYA PRADESH vs. ITO, MORENA

In the result, appeal filed by the assessee is allowed

ITA 237/AGR/2025[2018-19]Status: DisposedITAT Agra19 Feb 2026AY 2018-19

Bench: : Shri S. Rifaur Rahmanassessment Year: 2018-19 Joura Co-Operative Marketing Vs. Income-Tax Officer, Society Limited Ward-1, Morena The Joura Dist Morena Dist. Morena Pan :Aabaj1828K (Appellant) (Respondent) Assessee By Shri S. N. Agarwal, Ca Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 Order

Section 144Section 148Section 151Section 68

1. That on the facts and in the circumstances of the case and in law, the Ld CIT(A) erred in confirming the action of the Ld. Assessing Officer in reopening the case of the appellant. 2. That on the facts and in the circumstances of the case and in law, the Ld CIT(A) erred in confirming the action