ADITHYA VIVIDHODDESHA SAHAKARI SANGHA LIMITED ,KUNDAPURA vs. INCOME TAX OFFICER, WARD-1 & TPS , UDUPI
In the result, Appeal filed by the Assessee is allowed
ITA 2269/BANG/2025[2018-19]Status: DisposedITAT Bangalore05 Feb 2026AY 2018-19
Bench: Shri Prashant Maharishi, Vice –Assessment Year : 2018-19 M/S. Adithya Vividhoddesha Sahakari Sanga Ltd., Post Hanglur, Kodi Road, The Income Tax Officer, Vaderhobli, Kundapura Taluk Ward-1 & Tps, Vs. (Udupi District), Udupi. Karnataka – 576 201. Pan: Aadaa4450C Appellant Respondent
For Appellant: Shri Mahesh R Uppin, Advocate
Section 139(1)Section 143(1)Section 154Section 63Section 80ASection 80CSection 80P
68,276/- was disallowed.
4. The claim of the Assessee is that Assessee is a co-operative society whose accounts are audited and therefore the due date stated by the CPC of 31.08.2018 is incorrect. It should have been 31.10.2018 and as Assessee has filed its return on 19.09.2018, the claim of deduction u/s. 80P cannot be disallowed