THE CHANGANACHERY NORTH SERVICE CO OPERATIVE BANK NO 3849,VAZHAPPALLY-CHANGANACHERRY vs. INCOM TAX OFFICER, THIRUVALLA
Appeal is allowed for statistical purposes in above terms
ITA 157/COCH/2024[2019-20]Status: DisposedITAT Cochin25 Sept 2024AY 2019-20
Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhchanganachery North Service Co- The Income Tax Officer Op. Bank Ltd. Vaishanvam Arcade 3849, Vazhapplly Vs. Tk Road, Thiruvalla 689105 Changanachery 686103 [Pan: Aaajt0880D] (Appellant) (Respondent)
For Appellant: Shri K.N. Sreekumar, AdvocateFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 143(1)(a)Section 154Section 80PSection 80P(2)
delay is condoned.
4. We note that the learned CPC's sec.143(1)(a)(v) "processing" dated
03.01.2021 had in fact disallowed the assessee's sec.80P(2) deduction claim of Rs.
1,40,52,151/-; which was confirmed by the CIT(A)-NFAC. We note in this factual backdrop that the legislature has amended section
