In the result, the appeal filed by the assessee is allowed

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalejila Sahkari Kendriya Bank Vs National E Karamchari Sakh Sahkari Assessment Samiti Maryadit Satna, Center, Income Tax Sahkar Bhawan, Behind Department, New Green Talkies, Pushpraj Delhi Colony, Satna (M.P)-485001. Acit, Katni (Appellant) (Respondent) Pan No. Aabaj4497Q Assessee By None Revenue By Shri Shiv Kumar, Sr.Dr Date Of Hearing 12/09/2023 Date Of Pronouncement 20/09/2023

1,84,110/- is illegal and unjustified should be deleted. 2. The assessee in the instant case fulfils all the required conditions for deduction under section 80p of the income tax act same should be allowed.” 2. Despite notifying, nether anyone attended on behalf of the assessee nor any adjournment was filed, therefore, the appeal is decided ex-parte