K864 MURALI CHENNAMPATTI PRIMARY AGRICULTURE CO-OP CREDIT SOCIETY,ERODE vs. INCOME TAX OFFICER, WARD 2(1), ERODE, ERODE

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.: 516 & 517/Chny/2024 िनधा"रण वष"/Assessment Years: 2018-19 & 2019-20 M/S. K864 Murali Chennampatti The Income Tax Officer, Primary Agriculture Co-Op Vs. Ward 2(1), Credit Society, Erode. Mulari Post, Anthiyur Taluk, Erode – 638 504. Pan: Aabak 3671M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. A. Vijayalakshmi, Fca ""यथ" क" ओर से/Respondent By : Shri Ar.V. Sreenivasan, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 27.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 27.06.2024 आदेश /O R D E R Per Mahavir Singh: These Appeals By The Assessee Are Arising Out Of The Orders Of The Commissioner Of Income Tax (Appeals), Addl/Jcit(A),Prayagraj In Order No.Itba/Apl/S/250/2023-23/1058743474 (1) & 1058743723(1) Both Dated 14.12.2023. The Return Of Income For The Assessment Years 2018-19 & 2019-20 Were Processed & Intimation U/S.143(1) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) Were Issued By The Asst. Director Of Income Tax, Central Ita Nos.516 &517/Chny/2024 Processing Center (Cpc), Bengaluru Vide Orders Dated 12.07.2019 & 20.09.2020 Respectively.

disallow the appellant's deduction claim under section 80P while processing the return under section 143(1) of the Act. Consequently, all the raised appeal grounds are rejected.” Aggrieved, assessee is in appeal before us. 7. Before us, the ld.AR for the assessee Ms. A. Vijayalakshmi, FCA pointed out that in the provisions of section 80AC