KURUHINASETTY SOUHARDA CREDIT COOPERATIVE LIMITED,BANGALORE vs. INCOME TAX OFFICER WARD-5(2)(1), BANGLORE
In the result, appeal filed by the assessee is allowed for statistical purposes
ITA 909/BANG/2023[2018-19]Status: DisposedITAT Bangalore02 Jan 2024AY 2018-19
Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2018-19 M/S. Kuruhinasetty Souharda Credit Vs. Ito, Co-Operative Ltd., Ward – 5(2)(1), No.5, Sakamma Bhavana, Bengaluru. Vishveshwarapura, Bengaluru – 560 004. Pan : Aabak 4862 G Appellant Respondent Assessee By : Shri. Tarun Kothari, Ca Revenue By : Shri. Subramanian S, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 02.01.2024 Date Of Pronouncement : 02.01.2024
For Appellant: Shri. Tarun Kothari, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bengaluru
Section 119(2)(b)Section 139(1)Section 139(4)Section 143(3)Section 250Section 80ASection 80PSection 80P(2)Section 80P(2)(a)
69,95,079/-.
The assessment was completed vide order dated 21.04.2021 under section 143(3) r.w.s. 144B of the Act. In the assessment completed, the claim of deduction under section 80P was denied for the reason that assessee had not filed its return of income within the due date specified under section 139(1) of the Act (as mandated under