JAIHIND NAGARI SAHKARI PATSANSTHA MARYADIT,NASHIK vs. INCOME TAX OFFICER, WARD- MALEGAON, NASHIK
In the result, the appeal filed by the assessee stands partly allowed for statistical purposes
ITA 135/PUN/2023[2017-18]Status: DisposedITAT Pune04 Jul 2023AY 2017-18
Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.135/Pun/2023 िनधा"रण वष" / Assessment Year : 2017-18 Jaihind Nagari Sahkari Vs. Ito, Ward-1, Malegaon. Patsanstha Maryadit, Main Road, Raunaqabad, Malegaon, Nashik- 423203. Pan : Aaaaj8229M Appellant Respondent Assessee By : Shri Sanket Joshi Revenue By : Shri Rajesh Gawali Date Of Hearing : 20.06.2023 Date Of Pronouncement : 04.07.2023 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 28.11.2022 For The Assessment Year 2017-18. 2. Briefly, The Facts Of The Case Are That Appellant Is A Co- Operative Society Registered Under The Maharashtra Co-Operative Societies Act, 1960. It Is Engaged In The Business Of Providing Credit Facilities To Its Members & Accepting The Deposits From Its Members. The Return Of Income For The Assessment Year 2017-18
For Appellant: Shri Sanket JoshiFor Respondent: Shri Rajesh Gawali
Section 1Section 139Section 139(1)Section 139(4)Section 142Section 143(3)Section 148Section 80A(5)Section 80CSection 80P
10B or section 10BA or under any provision of this Chapter under the heading "C.—Deductions in respect of certain incomes", no deduction shall be allowed to him thereunder.’
8. This section provides that where an assessee fails to make a claim in his return of income for any deduction, amongst others, the sections enshrined in Part C to Chapter
