CHOTANAGPUR CATHOLIC MISSION CO – OPERATIVE CREDIT SOCIETY ,RANCHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RANCHI, RANCHI
ITA 41/RAN/2022[2017-18]Status: DisposedITAT Ranchi07 Oct 2025AY 2017-18
Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)
For Appellant: Shri P.S.Paul, CAFor Respondent: Shri Rajib Jain, CIT-DR
Section 143(3)Section 263Section 80P
Section 80P of the Act. It was the prayer that the order of the ld. Pr.CIT is liable to be quashed.
3. In reply, ld. CIT-DR submitted that in view of the decisions of the Hon’ble Supreme Court in the case of Totgars Cooperative Sales Society, reported 322 ITR 283 (SC) and in the case of Secunderabad Club