BARODA RAJASTHAN KSHETRIYA GRAMIN BANK,AJMER vs. DY. CIT (ACIT) CIRCLE -2 AJMER , CR BUILDING,OPP. SESSION COURT,JAIPUR ROAD ,AJMER
In the result, the appeal of the assessee is dismissed
ITA 635/JPR/2024[2020-21]Status: DisposedITAT Jaipur06 Feb 2025AY 2020-21
Bench: Shri Gagan Goyal & Shri Narinder Kumarbaroda Rajasthan Kshetriya Gramin Bank, 2343 Rajasthan Patrika Building, Vaishali Nagar, Ajmer – 305004 Pan No. Aaajb1164C ...... Appellant
For Appellant: Mr. Shailesh Mantri, CA, Ld. ARFor Respondent: Mr. Arvind Kumar, CIT, Ld. DR
Section 22Section 23ASection 250Section 32Section 36(1)Section 43BSection 80PSection 80P(2)(a)Section 80P(4)
disallowance of deduction u/s. 80P of the Act. The assessee being further aggrieved preferred the present appeal before us.
4. We have gone through the order of the AO, order of the Ld. CIT(A) and submissions of the assessee alongwith grounds taken before us. It is observed that the assessee is an artificial judicial person (AJP) as the same