PUNE MADHYAMIK SHIKSHAK SAHKARI PATAPEDHI MARYADIT,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX,PUNE 4, PUNE
In the result, the appeal filed by the assessee is allowed
ITA 909/PUN/2025[2020-21]Status: HeardITAT Pune03 Jul 2025AY 2020-21
Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2020-21
For Appellant: Shri Sharad A ShahFor Respondent: Shri Amit Bobde, CIT
Section 143(2)Section 143(3)Section 263Section 56Section 80Section 80PSection 80P(2)(a)Section 80P(2)(d)
4) even though without any amendment in section 80P(2)(d) is sufficient to deny the claim of the assessee for deduction under section 80P(2)(d).
9. The assessee has submitted while adjudicating appeals on similar issue, the decisions of Hon'ble Supreme Court, various Hon'ble High courts and ITAT
Bench. The fact of the case law submitted
