THE PURSOTTAM FARMERS CO.OP. COTTON GINNING & PRESSING SOCIETY LTD.,SURAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRACLE-2(2), SURAT
In the result, the appeal of the assessee is allowed, whereas the appeal of the revenue is dismissed
ITA 523/SRT/2024[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18
Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.499/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Dcit, Vs. The Pursottam Farmers Co-Op. Circle – 2(1)(1), Cotton Grnning & Pressing Soc. Surat Ltd., Jahangirpura Gin., Jahangirpura, Rander – 395009, "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3000A (Appellant) (Respondent) आयकर अपील सं./Ita Nos.523/Srt/2024 Assessment Year: (2017-18) The Pursottam Farmers Co-Op. Vs. Dcit, Cotton Grnning & Pressing Soc. Ltd., Circle – 2(1)(1), Jahangirpura Gin., Jahangirpura, Surat Rander – 395009, "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3000A (Appellant) (Respondent) Appellant By Shri Ajay Uke, Sr. Dr Respondent By Shri Akshay M. Modi, Ca Date Of Hearing 23/07/2025 Date Of Pronouncement 19/08/2025
Section 143(3)Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)(d)Section 80P(4)
disallowance of payment of gratuity.
The assessee had claimed deduction of Rs.2,32,57,862/- as deduction u/s 80P(2)(d) of the Act. As per the said section
