SHRI RENUKA CO-OPERATIVE CREDIT SOCIETY LTD,BELGAVI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, DELHI
In the result, the appeal filed by assesse is allowed for statistical purposes
ITA 64/PAN/2025[2020-21]Status: DisposedITAT Panaji04 Apr 2025AY 2020-21
Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos. 64/Pan/2025 (A.Y. 2020-21) Shri Renuka Co-Operative Vs National Face Less Credit Society Limited, Assessment Centre, . Hotel Keerti Campus, Nfac, P.B.Road, Delhi. Belgaum-590001, . Karnataka. Pan/Gir No. Aabas0671B (अपीलाथ"/Appellant) (""यथ"/Respondent)
Section 144Section 80PSection 80P(2)(d)
1) of the Act was issued calling for details in respect of claims and the information supporting the return of income filed and there was no proper response.
Whereas the A.O find that the assessee society is not eligible for claim of deduction under section 80P of the Act, hence the AO considering the information available on record has invoked