DURGAPUR RAYATWARI COLLIERY KAMGAR SAHAKARI PAT SANSTHA,CHANDRAPUR vs. ITO WARD 2, CHANDRAPUR
In the result, appeal filed by the assessee is partly allowed
ITA 211/NAG/2024[2018-19]Status: DisposedITAT Nagpur28 Nov 2024AY 2018-19
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Ms. Alfiya RozieFor Respondent: Shri Abhay Y. Marathe
Section 143(1)Section 143(2)Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)
section 80P(2)(d) of the Act is hereby disallowed which was added back to the total Income of the assessee–society. The assessee being aggrieved, carried the matter in appeal before the first appellate authority.
7. The learned CIT(A) partly allowed the assessee’s appeal by observing as follows:–
“5.1 I have perused the order passed