THE CHINAOGIRALA PACS LTD,CHINAOGIRALA VILLAGE vs. INCOME TAX OFFICER, WARD 1, GUDIVADA, GUDIVADA
In the result, appeal of the Revenue is dismissed
ITA 296/VIZ/2023[2020-21]Status: DisposedITAT Visakhapatnam14 Mar 2024AY 2020-21
Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.296/Viz/2023 (निर्धारण वर्ा / Assessment Year : 2020-21) The Chinaogirala Pacs Ltd, Vs. Income Tax Officer, Chinaogirala Village, Ward-1, Vuyyuru Mandal, Gudivada, Krishna District, Andhra Pradesh-521301. Andha Pradesh-521245. Pan: Aacat 8188 M (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : None प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar
For Appellant: NoneFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 143(2)Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)
e-filed its return of income for the AY 2020-21 on 31/12/2020 declaring total income at Rs. NIL after claiming deduction U/s. 80P of Rs. 28,22,258/-. It is the claim of the assessee that the assessee is a Primary Agricultural Cooperative
Society registered under the Andhra Pradesh Cooperative Act and the main object of the assessee society