NIRMAN HOMES,PUNE vs. DDIT, CPC, BENGALURU
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 2092/PUN/2024[2022-23]Status: DisposedITAT Pune30 Jan 2026AY 2022-23
Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2092/Pun/2024 िनधा"रण वष" / Assessment Year : 2022-23 Nirman Homes, Vs. Dcit, Cpc, Bengaluru. 205, Citi Center, Karve Road, Avurved Rasshala, Pune- 411004. Pan : Aaaan5785E Appellant Respondent Assessee By : Shri Suhas Bora Shri Sampada Ingale Revenue By : Smt. Neha Thakur (Virtual) Date Of Hearing : 21.01.2026 Date Of Pronouncement : 30.01.2026 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 23.09.2024 Passed By Ld. Cit(A), Pune-11 [‘Ld. Cit(A)’] For The Assessment Year 2022-23. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Partnership Firm & Has Furnished Its Return Of Income Declaring An Income Of Rs.1,61,25,210/- After Claiming Deduction Of Rs.53,54,700/- U/S 80Ib Of The It Act. The Return Was Processed U/S 143(1) Of The It Act & Deduction U/S 80Ib Of The It Act Was Disallowed Since
For Appellant: Shri Suhas BoraFor Respondent: Smt. Neha Thakur (Virtual)
Section 119(2)(b)Section 143(1)Section 80I
210/- after claiming deduction of Rs.53,54,700/- u/s 80IB of the IT Act. The return was processed u/s 143(1) of the IT Act and deduction u/s 80IB of the IT Act was disallowed since
2
Form 10CCB report was not furnished within the prescribed time limit.
3. Being aggrieved with the above intimation, the assessee preferred an appeal
