THE HABROL COOPERATIVE AGRICULTURAL SERVICE SOCIETY LIMITED,LAGRU vs. ITO DHARAMSHALA, DHARAMSHALA
In the result, the appeal is allowed
ITA 158/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh26 Sept 2024AY 2018-2019
Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 158/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 The Habrol Cooperative Vs. The Ito, बनाम Dharamshala Agricultural Service Society Limited, Vill. Lagru Khundian Distt.Kangra Hp 176031 "थायी लेखा सं./Pan No: Aadat1205A अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hering ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 08.08.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 26.09.2024 आदेश/Order Per Krinwant Sahay, A.M.:
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR
Section 143(1)Section 154Section 80Section 80PSection 80P(2)(a)
disallowing deduction under chapter VI -A in respect of section 80P of the Income Tax Act 1961, as assessee is providing banking /credit facilities to its members and covered u/s sec
80P
(2)(a)(1) without considering the facts of the case which is highly arbitrary, illegal, unwarranted & uncalled for.
3)
That the assessee has filed rectification but same
