DEPUTY COMMISSIONER OF INCOME TAX, SURAT vs. SHREE SAYAN VIBHAG SAHAKARI KHAND UDYOG MANDLI LTD, SURAT
In the result, both the appeals filed by the Revenue are dismissed
ITA 901/SRT/2025[2014-15]Status: DisposedITAT Surat27 Feb 2026AY 2014-15
Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble
For Appellant: Shri Mukesh Jain, CIT(DR)For Respondent: Shri Akshay M Modi, AR
Section 143(3)Section 145ASection 155Section 37(1)Section 80P(2)(d)Section 80P(4)
Charitable Trust Fund, addition on account of denial of deduction claimed u/s 80P(2)(d) for Rs.4,02,59,235/- & addition of Rs. 1,57,55,966/- u/s 145A of the Act.
4. The assessee filed appeal before the Ld.CIT(A). The Ld.CIT(A) partly allowed the appeal of the assessee.
5. The Ld.DR submitted that as regard to ground