BHANIYAWALA KISAAN SEWA SAHKARI SAMITI LIMITED,DEHARADUN vs. THE INCOME TAX OFFICER, WARD-1(1)(2), DEHRADUN
In the result, appeal filed by the assessee is dismissed
ITA 12/DDN/2022[2017-18]Status: DisposedITAT Dehradun27 Mar 2025AY 2017-18
Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra
Section 139(1)Section 142(1)Section 143(2)Section 144Section 234ASection 270A(10)(a)Section 271FSection 8Section 80ASection 80P
disallowed deduction u/s 80P of the Income Tax Act 1961 on the ground that the assessee has not filed its income return and also not considered that the assessee is co- operative society.
4. That on the facts and in circumstances of the case the Ld. CIT(A) has erred not considering Income Tax Return submitted during the assessment proceeding