BHARATKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,JABALPUR vs. INCOME TAX OFFICER WARD 2(5), JABALPUR
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 53/JAB/2025[2017-18]Status: DisposedITAT Jabalpur11 Jun 2025AY 2017-18
Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2017-18 Brahtakar Krishi Sakh Ito Ward-2(5) V. Sahkari Samiti Maryadit Annexe Building Aayakar 01, Barela Jabalpur-482001. Bhawan, Napier Town, Jabalpur-482001. Pan:Aabab4581D (Appellant) (Respondent)
For Appellant: Shri Sapan Usrethe, AdvFor Respondent: Shri Alok Bhura, Sr. CIT(DR)
Section 271FSection 80P
section 80P of the act without appreciating that in subsequent year it was duly allowed and hence disallowance in the year under consideration is bad in law.
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5. The appellant craves for leave to amend, add to or omit any ground up to the time of hearing of the appeal.”
2. The facts giving rise