Search: condonation of delay

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Section 80P10 Section 1488 Section 1474 Section 2502 Section 143(2)2 Deduction2 TDS2 Disallowance2 Addition to Income

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

ITA 149/JAB/2025[2013-14]Status: DisposedITAT Jabalpur28 Aug 2025AY 2013-14

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, Advocate & ShFor Respondent: Sh. Alok Bhura, Sr. DR

Section 143(2)Section 147Section 148Section 250Section 80P

80A(5), the pre- condition to claiming a deduction under section 80P, was that the return should be filed on time. Therefore, he held that the assessee was not entitled to the benefits of exemption under section 80(P)(2)(a)(vi). He, therefore, dismissed the appeals of the assessee on merits also. A.Ys. 2013-14 to 2015-16 Brahtakar