DHABAN GRAM SEWA SAHAKARI SAMITY,SANGARIA vs. ITO WARD 1 , HANUMANGARH
In the result, appeal of the assessee bearing ITA No
ITA 771/JODH/2024[2018-19]Status: DisposedITAT Jodhpur21 Aug 2025AY 2018-19
Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble
Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 80ASection 80PSection 80P(2)(iv)
condone the delay, and the matter is admitted for adjudication.
3. We heard the rival submissions and considered the documents available on the record. The assessee is a co-operative society engaged in business of trading in fertilizers and pesticides to its members. The assessee, while filing return of income claimed exemption under section 80P