GRAMIN SEWA SAHAKARI SAMITI MARYADIT, PACHEDA, ABHANPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(1), RAIPUR
ITA 114/RPR/2022[2013-14]Status: DisposedITAT Raipur16 Dec 2022AY 2013-14
Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.114/Rpr/2022 "नधा"रण वष" / Assessment Year : 2013-14 Gramin Sewa Sahakari Samiti Maryadit Village- Pacheda, Block-Abhanpur, Chhatisgarh-493 661 Pan : Aaaag9886H .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Raipur (C.G.) ……""यथ" / Respondent
For Appellant: Shri G.S. Agrawal, CAFor Respondent: Shri G.N Singh, Sr. DR
Section 143(3)Section 250Section 251(2)Section 80P(1)(a)Section 80P(2)(c)Section 80P(2)(d)
c)(ii) which kindly be allowed.
6. That under the facts and the law, Ld. CIT (Appeals), NFAC
(Delhi) further erred in confirming the Order of the Ld. AO by not allowing deduction of dividend income at Rs.80,732/- which is deductible u/s 80P(2)(d). Prayed to allow the same.”
2. As the present appeal is time barred