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2 results for “condonation of delay”+ Section 270Aclear

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Key Topics

Section 270A4Section 2502Section 253(3)2Section 102Section 80P(2)2Section 143(1)2Section 143(2)2Section 143(3)2Deduction2

PARASAGAD TALUKA PRATHAMIK SHIKSHAKARA PARASPARA SAHAKARI SANGHA NIYAMIT,SOUNDATTI vs. INCOME TAX OFFICER, WARD - 1, BELAGAVI

Appeals are ALLOWED for statistical purposes

ITA 15/PAN/2025[2020-21]Status: DisposedITAT Panaji21 Mar 2025AY 2020-21

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita No. 014 & 015/Pan/2025 Assessment Year : 2020-21 Parasagad Taluka Prathamik Shikshakara Paraspara Sahakari Sangh Niyamit, Saundatti, Belagavi. Pan:Aaaap1358B . . . . . . . Appellant

For Appellant: Mr Veeranna Murgod [‘Ld. AR’]For Respondent: Mr Ravindra Hattalli [‘Ld. DR’]
Section 10Section 143(1)Section 143(2)Section 143(3)Section 246ASection 250Section 253(3)Section 270ASection 80P(2)
Penalty2
Limitation/Time-bar2

section 253(3) of the Act. Consequently, applying the test laid in ‘CIT Vs KSP Shanmugavel Nadai Ors’ [1985, 153 ITR 596 (Mad)] we condone the aforestated delay and admit the same for adjudication on merit The long and short of the quantum appeal is that; the 4. assessee is a Co-Operative Credit Society registered

PARASAGAD TALUKA PRATHAMIK SHIKSHAKARA PARASPARA SAHAKARI SANGHA NIYAMIT,SOUNDATTI vs. INCOME TAX OFFICER, WARD - 1, BELAGAVI

Appeals are ALLOWED for statistical purposes

ITA 14/PAN/2025[2020-21]Status: DisposedITAT Panaji21 Mar 2025AY 2020-21

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita No. 014 & 015/Pan/2025 Assessment Year : 2020-21 Parasagad Taluka Prathamik Shikshakara Paraspara Sahakari Sangh Niyamit, Saundatti, Belagavi. Pan:Aaaap1358B . . . . . . . Appellant

For Appellant: Mr Veeranna Murgod [‘Ld. AR’]For Respondent: Mr Ravindra Hattalli [‘Ld. DR’]
Section 10Section 143(1)Section 143(2)Section 143(3)Section 246ASection 250Section 253(3)Section 270ASection 80P(2)

section 253(3) of the Act. Consequently, applying the test laid in ‘CIT Vs KSP Shanmugavel Nadai Ors’ [1985, 153 ITR 596 (Mad)] we condone the aforestated delay and admit the same for adjudication on merit The long and short of the quantum appeal is that; the 4. assessee is a Co-Operative Credit Society registered