THE WANKA VIVIDH KARYAKARI SEVA SAHKARI MANDALI LTD,TAPI vs. THE INCOME TAX OFFICER, WARD2 BARDOLI, BARDOLI
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 470/SRT/2023[2017-18]Status: DisposedITAT Surat13 Oct 2023AY 2017-18
Bench: Shri Pawan Singhआ.अ.सं./Ita No.470/Srt/2023 (Ay 2017-18) (Hearing In Physical Court) The Wanka Vividh Karyakari Seva Income Tax Officer, Sahkari Mandali Ltd. Ward-2, Bardoli, Income Vs At & Po Wanka, Taluka-Nizar, Tax Office, 2Nd Floor, Bsnl Tapi-394370 Building, Opp. Jalaram Akshaymodi40@Gmail.Com Temple, Station Road, Pan No: Aahft 1009 K Bardoli-394601 अपीलाथ"/Appellant ""थ" /Respondent
Section 142(1)Section 144Section 254(1)Section 80PSection 80P(2)(a)
80A(5) is directly in nature and therefore lower authorities were not justified in rejecting assessee’s claim of deduction under section 80P on the ground such claim was not made in a return but during the course of assessment proceedings. The Ld. AR for the assessee finally submits that claim of assessee under section 80P was not disputed
