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Section 80P9 Section 143(1)5 Section 143(3)4 Section 2633 Deduction2 Disallowance2

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

D E R Per Bench : This is an appeal filed by the assessee against the order passed by the ld. Pr.CIT, Ranchi, dated 30.03.2022 for the assessment year 2017- 2018. 2. It was submitted by the ld. AR that the assessee is a cooperative society, which is carrying on business of banking and providing credit facilities to its members

TELMOCHO PRIMARY AGRICULTURE CREDIT COOPERATIVE LIMITED,DHANBAD vs. ASSISTANT DIRECTOR OF INCOME TAX, BANGALORE

In the result, the appeal of the assessee stands allowed