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)
d) was liable to be disallowed.
5. Aggrieved, the assessee carried the matter in appeal before the CIT(Appeals) who not only upheld the aforesaid disallowances made
by the A.O, but was also of the view that as the assessee society was
only acting as an commission agent for the marketing federation and
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Gramin Sewa Sahakari Samiti Maryadit