HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX WARD-1, WARDHA

In the result, appeal by the assessee for A

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

68 taxmann.com 298/239 Taxman 417/384 ITR 490 (Ker.), which relied on the aforesaid provision to decline exemption insofar as a similar situation in which no return was filed. In such circumstance, the failure to file a return under Section 139; even when a notice was issued under Section 142(1), is not a technical defect. We also

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX WARD-1, WARDHA

In the result, appeal by the assessee for A

68 taxmann.com 298/239 Taxman 417/384 ITR 490 (Ker.), which\nrelied on the aforesaid provision to decline exemption insofar as a similar\nsituation in which no return was filed. In such circumstance, the failure to file\na return under Section 139; even when a notice was issued under Section\n142(1), is not a technical defect. We also

THE SOMALWAR ACADEMY EDUCATION SOCIETIES EMPLOYEES CO-OP CREDIT SOCIETY MAR.,NAGPUR vs. INCOME TAX OFFICER, WAR 1(5), NAGPUR

In the result, appeal of the Assessee is allowed

Bench: Shri Narender Kumar Choudhryassessment Year: 2018-19

section 80A of the Act, as it is stands in the statute book. 5. Heard the parties and perused the material available on record. In the instant case, the due date for filing the original return of income was 30/05/2018, however, the Assessee filed the return of income on 26/03/2019 and, therefore, the return filed by the Assessee

DCIT-AKOLA-CIRCLE, ,, AKOLA vs. SHRI HARMITSINGH BHAGWANSINGH SETHI,, NAGPUR

In the result, Revenue’s appeal is dismissed

Bench: Shri P.K. Bansal & Shri Amarjit Singh

68,210, after claiming Chapter-VIA deduction of ` 14,84,804, which includes deduction of ` 13,86,740 under section 80IA of the Income Tax Act, 1961 (for short “the Act”). The assessee has also shown agricultural income to the tune of ` 1,38,680. The return of income was processed on 28th January 2008. Thereafter, the case