SHRAMIK VIKAS SAHKARI SHRRAM SAMVIDA SAMITI LTD.,KANPUR vs. AO CIRCLE 1(1)(1), KANPUR
In the result, appeal of the assessee is allowed
ITA 356/LKW/2023[2019-20]Status: DisposedITAT Lucknow30 Aug 2024AY 2019-20
Bench: Shri. Sudhanshu Srivastavaassessment Year: 2019-20 Shramik Vikas Sahkari V. The Assessing Officer Shrram Samvida Samiti Ltd, Circle 1(1)(1) 135-K-2, Nankari, Iit Kanpur Kanpur Tan/Pan: (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Sanjeev Krishna Sharma, Sr. D.R. Date Of Hearing: 25 07 2024 Date Of Pronouncement: 30 08 2024 O R D E R
For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Sanjeev Krishna Sharma, Sr. D.R
Section 139Section 139(1)Section 139(4)Section 143(1)Section 234FSection 80ASection 80P
condone either the delay or allow any claim of deduction. The ld. CIT(A) further noted that even as per the provisions of section 80AC (ii) of the Act, no deduction under any provisions of Chapter VIA was to be allowed w.e.f. 1.4.2018 unless the assessee had filed the return of income on or before the due date specified under