KRUSHI VIBHAG KARMCHARI VRUND SAHAKARI PATH SANSTHA MARYADIT ,WARDHA vs. INCOME TAX OFFICER , WARD-1, NAGPUR
In the result, the appeal is allowed for statistical purposes
ITA 182/NAG/2019[2009-10]Status: DisposedITAT Nagpur06 Oct 2022AY 2009-10
Bench: Shri R.S. Syalनिर्धारण वषा / Assessment Year : 2009-10 Krushi Vibhag Karmchari Vs. Ito, Ward-1, Vrund Sahakari Pat Sanstha Wardha Maryadit Bajaj Building, Krushna Nagar, Wardha, Maharashtra – 442001 Pan: Aacak6196N Appellant Respondent
Section 139Section 139(1)Section 139(4)Section 144Section 148Section 80Section 80ASection 80A(5)Section 80P
80A(5), which stipulates that no deduction under other sections including 80P shall be allowed if the assessee fails to make such a claim in the return of income. Thus, there are twin conditions, viz., first, claiming deduction u/s 80P and second, claiming such deduction in the return of income. There is no dispute on the first condition, which