VENGOLA SERVICE CO OP BANK LTD,ERNAKULAM vs. ITO, WARD 2, ALUVA
In the result, the appeal filed by the assessee is dismissed
ITA 565/COCH/2024[2018-19]Status: DisposedITAT Cochin28 Jan 2025AY 2018-19
Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm Assessment Year: 2018-19 Vengola Service Co-Op. Bank Ltd. .......... Appellant 13/621 Ab, Kunnathunadu Vengola P.O., Ernakulam 683556 [Pan: Aaaav1709N] Vs. The Income Tax Officer .......... Respondent Ward - 2, Aluva Appellant By: Shri Lokanathan R., Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 06.01.2025 Date Of Pronouncement: 28.01.2025
For Appellant: Shri Lokanathan R., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 139(4)Section 270ASection 80ASection 80A(5)Section 80P
68,81,663/-. Unless the delay in return filing is condoned, the deduction u/s. 80P cannot be availed by the appellant.
Therefore, in view of the above, the claim of the appellant is dismissed.”
4. Being aggrieved, the appellant is in appeal before us in the present appeal.
5. We have heard the rival contentions of both the parties
