DURGAPUR RAYATWARI COLLIERY KAMGAR SAHAKARI PAT SANSTHA,CHANDRAPUR vs. ITO WARD-2, CHANDRAPUR

In the result, appeal filed by the assessee is partly allowed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

disallowing deduction under Chapter–VIA at ` 77,91,410, on the ground of inconsistency in filing of Schedule–VIA. Accordingly, in response to the notice under section 143(2) of the Act, the assessee furnished requisite details and documents electronically. The assessee-society, for the year under consideration, claimed deduction in its return of income dated 05/10/2018, which are shown