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2 results for “disallowance”+ Section 80P(2)(iv)clear

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Key Topics

Section 80P(2)(d)7Section 143(1)7Section 80P5Section 80A4Section 139(1)3Section 143(1)(a)2Deduction2Disallowance2

ACIT, CIRCLE, BHILWARA vs. M/S. BHILWARA ZILA DUGDH UTPADAK SAHAKARI SANGH LTD., BHILWARA

In the result the ground No

ITA 163/JODH/2019[2016-17]Status: DisposedITAT Jodhpur11 Sept 2023AY 2016-17
Section 142(1)Section 143(2)Section 2(19)Section 22Section 80P(2)(d)

iv) is not acceptable as the conditions laid down in the section 80P(2)(d) had not been satisfied. The interest received from the Baroda Rejasthan Gramin Bank Ltd. And Central Co-op. Bank, is not allowable deduction u/s 80P(2)(d) of the Act as these entities are not the co- operative societies as provided u/s 80P(2

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)

2)(iv) amount to Rs.3,73,110/-. During the processing of return under section 143(1), the said claim was duly rejected for violation of Section 80AC of the Act. The Assessee filed the return of income with delay of 43 days. The ROI U/s 139 was due on 30/09/2018 but was filed on 12/11/2018. By pursing the amendment