INCOME TAX OFFICER, GONDA vs. M/S. CANE DEVELOPMENT COUNCIL, BALRAMPUR

In the result, all the appeals of the Revenue in ITA Nos

Bench: SH.SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

271B for non- compliance of the provisions of section 44AB of the I.T. Act, 1961. On the issue of allowability of deduction under section 80P, the ld. AO rejected the claim of the assessee on account of the decision of Hon’ble High Court of Delhi in the case of Mantola Co-operative Thrifts and Credit Society vs. Commissioner

TINICH SAHKARI GANNA SAMITI LIMITED,BASTII vs. ITO, BASTI

Bench: Shri. Sudhanshu Srivastava

271B of the Act, separately. 3.3 Aggrieved, the Assessee preferred an appeal before the NFAC, which partly allowed the appeal of the assessee. 3.4 Now, the assessee has approached this Tribunal challenging the order of the NFAC, by raising the following grounds of appeal: 1. Because the impugned order of the Id. CIT (A) is illegal, unjustified

TINICH SAHKARI GANNA SAMITI LIMITED,BASTI vs. ITO, , BASTI

Bench: Shri. Sudhanshu Srivastava

271B of the Act, separately. 3.3 Aggrieved, the Assessee preferred an appeal before the NFAC, which partly allowed the appeal of the assessee. 3.4 Now, the assessee has approached this Tribunal challenging the order of the NFAC, by raising the following grounds of appeal: 1. Because the impugned order of the Id. CIT (A) is illegal, unjustified