LAKSAR CO OPERATIVE CANE DEV. UNION LTD.,LAKSAR vs. ITO, W- 1(3)(4), ROORKEE, ROORKEE
In the result, the assessee’s appeal is allowed for statistical purposes
ITA 121/DDN/2024[2019-20]Status: DisposedITAT Dehradun07 May 2025AY 2019-20
Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra
Section 143(1)Section 143(1)(a)Section 154Section 250(5)Section 80PSection 80P(2)(a)
section 80P(2) of the Act, which has been allowed since decades. The relevant finding of the Ld. CIT(A) is as under:
“5.2 These grounds pertain to mainly to not allowing the claim of 80P in the case of the assessee. The return was processed by the CPC on 02.12.2020
and the claim of deduction u/s 80P was rejected