MAYURAKSHI GRAMIN BANK EMPLOYEES PROVIDENT FUND, PBGB REGIONAL, ,SURI, BIRBHUM vs. D.C.I.T., CIRCLE - 3, SURI, SURI, BIRBHUM
In the result, the appeal filed by the assessee is allowed
ITA 1159/KOL/2024[2015-2016]Status: DisposedITAT Kolkata31 Jan 2025AY 2015-2016
Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 1159/Kol/2024 Assessment Year: 2015-2016 Mayurakshi Gramin Bank Employees Provident Fund,………………………………………Appellant Pbgb Regional, Suri Birbhum-731101, West Bengal [Pan:Aabtm2580Q] -Vs.- Deputy Commissioner Of Income Tax,……...Respondent Circle-3, Suri, Aayakar Bhawan, Lalkuthipara, Suri, Birbhum-731101, W.B. Appearances By: Shri S.K. Tulsian, Advocate & Ms. Lata Goyal, Ca, Appeared On Behalf Of The Assessee Shri Subhro Das, Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: January 23, 2025 Date Of Pronouncing The Order: January 31, 2025 O R D E R
Section 10Section 10(25)Section 10(25)(ii)Section 139Section 143(3)Section 254
disallowed in assessment year 2013-14. The said issue came up before the ITAT for assessment year 2013-14, wherein the assesese raised alternative plea of its correct taxable income for the first time and, therefore, the matter was restored back to the file of ld. Assessing
Officer. The ld. Assessing Officer did not accept the plea of the assessee
