VARDAYINI CO-OPERATIVE HOUSING SOCIETY LIMITED,PUNE vs. INCOME TAX OFFICER, WARD-2(2), PUNE, PUNE
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 1991/PUN/2024[2020-21]Status: DisposedITAT Pune29 May 2025AY 2020-21
Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1991/Pun/2024 िनधा"रण वष" / Assessment Year : 2020-21 Vardayini Co-Operative Vs. Ito, Ward-2(2), Pune. Housing Society Limited, Plot No.96, Vardayini Sangruh Marva, Pashan Sus Road, Pune- 411021. Pan : Aabav3603Q Appellant Respondent Assessee By : Shri Pramod S. Shingte Revenue By : Shri Arvind Desai Date Of Hearing : 05.03.2025 Date Of Pronouncement : 29.05.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 25.07.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2020-21. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & In The Circumstances Of The Case & In Law, Lower Authorities Have Erred In Considering The Gross Total Income Of Rs. 6,32,09,055/- As Assessed Income Of The Appellant, Without Appreciating The Fact That Out Of This Rs. 5,35,00,000/- Is Already Offered For Taxation & Taxes Due Thereon Are Fully Paid
For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Arvind Desai
Section 139(4)Section 143(2)Section 144Section 80ASection 80PSection 80P(2)(d)
condonation of delay in filing of return of income, which reads as under :-
“CIRCULAR NO. 13/2023 [F. NO. 173/21/2023-ITA-I], DATED 26-7-2023
Section 80P of the Income-tax Act, 1961 (hereafter referred to as 'Act') provides for deduction in respect of income of co-operative societies under Chapter VIA-Part-C ("Deductions in respect of certain incomes
