AA 293 PANAHALLI PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,ERODE vs. THE INCOME TAX OFFICER WARD 2(1), ERODE
In the result, the appeals filed in ITA Nos
ITA 2021/CHNY/2025[2020-21]Status: DisposedITAT Chennai11 Nov 2025AY 2020-21
Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.2020, 2021 & 2022/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Aa 293 Panahalli Primary Agricultural Vs. The Income Tax Officer, Cooperative Credit Society Limited, Ward 2(1), 1, Panakkahally, Thalavady Post, Erode. Erode 638 461. [Pan: Aacaa1566A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. A. Vijayalakshmi, C.A. (Virtual) ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 30.10.2025 घोषणा की तारीख /Date Of Pronouncement : 11.11.2025 आदेश /O R D E R Per Bench: These Three Appeals Filed By The Assessee Are Directed Against Separate Orders All Dated 27.06.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2020-21 Towards Disallowance Of Deduction Claimed Under Section 80P Of The Income Tax Act, 1961 [“Act” In Short], Levy Of Penalty Under Section 270A Of The Act & Levy Of Penalty Under Section 272(1)(D) Of The Act By Rejecting The Prayer Of Condonation Of Delay In Filing The Appeals Before The Ld. Cit(A).
For Appellant: Ms. A. Vijayalakshmi, C.A. (Virtual)For Respondent: Ms. Gouthami Manivasagam, JCIT
Section 144Section 270ASection 272(1)(d)Section 80P
disallowance of deduction claimed under section 80P of the Act for the reason that the assessee did not furnish any explanation/documentary evidence in support of deduction claimed at ₹.27,88,155/- under section 80P of the Act. The ld. CIT(A) dismissed the appeal of the assessee since the assessee failed to explain the sufficient cause in filing the appeal
