JAGANUR VIVIDODDHESH PRATHAMIK GRAMEEN KRUSHI SAHAKAR SANGH NIYAMIT,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, NIPPANI
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 454/PAN/2025[2017-18]Status: DisposedITAT Panaji29 Jan 2026AY 2017-18
Bench: Shri Pavan Kumar Gadalei T A. No.454/Pan/2025 (A.Y.2017-18 ) Jaganur Vividoddhesh I.T.O-Ward-1, Vs Prathamik Grameen Krushi Nemchand Building, . Sahakar Sangh Niyamit, 747,Ashoknagar, Jaganur, Tq.Chikkodi, Nipani-591237, Dist Belgaum-591305, Karnataka. Karnataka. Pan No: Aabap7922L
Section 80A
250 of the Act. The assesse has raised the grounds of appeal challenging the order of the CIT(A) in not condoning the delay in filling the appeal before the CIT(A) and sustaining the denial of claim of deduction u/sec 80P(2)(a)(i) of the Act by the Assessing Officer.
2. At the time of hearing, the Ld.AR