ADIM JATI SEWA SAHAKARI SAMITI MARYADIT, DHORRA,GARIYABAND vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR
ITA 25/RPR/2022[2016-17]Status: DisposedITAT Raipur28 Apr 2023AY 2016-17
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 25/Rpr/2022 "नधा"रण वष" / Assessment Year : 2016-17 Adim Jati Sewa Sahakari Samiti Maryadit, Dhorra Ground Floor, Main Road Dhorra, Gariyaband(C.G)-493889 Pan: Aabaa7991C .......अपीलाथ" / Appellant बनाम / V/S. Acit, Circle 1(1) Revenue Building, Civil Lines Raipur (C.G.)-492001 ……""यथ" / Respondent
For Appellant: Shri G.S.Agrawal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(3)Section 234BSection 234DSection 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)
section which kindly be allowed.
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5. That under the facts and the law the Ld.CIT (Appeals) NFAC, Delhi further erred in confirming the rejection of claim of the appellant for deduction of commission income earned at Rs. 2,73,661 u/s. 80P(2).
Prayed that the above income is deductible u/s. 80P(2).
6.That Under the facts
