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Section 80P6 Section 80P(2)(a)4 Section 80P(2)(d)4 Section 142(1)4 Section 2632 Section 802

GUNJA SAMABAY KRISHI UNNAYAN SAMITY LTD,PURULIA vs. PCIT,, ASANSOL

In the result, the appeal of the assessee is allowed

ITA 110/KOL/2021[2016-17]Status: DisposedITAT Kolkata28 Jun 2022AY 2016-17

Bench: Shri Aby T Varkey & Shri Girish Agrawalassessment Year: 2016-17 Gunja Samabay Krishi Pcit, Asansol Unnayan Samity Ltd. Vill. Gunja, Golbera, P.S. Vs. Joypur, Dist. Purulia, Pin. 723103 Pan: Aabag 2110 M (Appellant) (Respondent)

For Appellant: Shri M. Goenka, CAFor Respondent: Shri Sudipta Guha, CIT, DR

Section 142(1)Section 143(3)Section 263Section 80Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(i)

Penalty proceeding u/s 271(1)(c) of the Income Tax Act 1961 is initiated separately for furnishing inaccurate particulars of income to the tune of Rs.5,35,081/-. 7. Disallowance of deduction claimed u/s 80P of the Act. (i) During the year under consideration the assessee has claimed deduction u/s 80P of the Act amounting