PRATHAMIK KRISHI PATTIN SAHAKARI NIYAMIT,SALAPUR vs. ITO, WARD - 1(5), BELAGAVI
The appeals of the assessee are allowed
ITA 17/PAN/2020[2016-17]Status: DisposedITAT Panaji23 Nov 2022AY 2016-17
Bench: Shri Satbeer Singh Godara
For Appellant: Shri S.B. GodadiFor Respondent: Shri N. Shrikant
Section 143(3)Section 80PSection 80P(2)(d)Section 80P(4)Section 8O
delay of 151 days in filing of the instant appeal stands condoned therefore.
4. Next comes assessee’s sole substantive grounds on merits that both the lower authorities have erred in law and on facts in rejecting its section 80P(2)(d) deduction claim of Rs.9,35,731/- representing interest income derived from fixed deposits made with M/s. Belgavi District