THE KOLAVENNU LARGE SIZED CO OPERATIVE CREDIT SOCIETY LTD,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-2(4), VIJAYAWADA
In the result, appeal of the assessee is allowed for statistical purposes
ITA 454/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam29 Oct 2025AY 2017-18
Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.454/Viz/2025 (निर्धारणवर्ा/ Assessment Year: 2017-18) The Kolavennu Large Sized Vs. Income Tax Officer-Ward-2(4) Co-Operative Credit Society Ltd., Income Tax Office D.No. 3-3/1, Kolavennu Cr Building, 1St Floor, Annex Kankipadu Mandal M.G. Road, Vijayawada – 520002 Krishna District - 521153 Andhra Pradesh [Pan:Aabat0640F] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar
Section 139(1)Section 142(1)Section 144Section 80PSection 80P(2)(a)
disallowed the deduction claimed by the assessee. The Ld. AO arrived at this conclusion by treating the return of
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I.T.A.No.454/VIZ/2025
The Kolavennu Large Sized
Co-operative Credit Society Ltd., incomefiled belatedly as invalid and non-est. Section 80A(5) and Section 80AC of the Act are reproduced herein below for reference:
“80A(5) Where the assessee