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Section 80P(2)(a)3 Section 80P3

THE RUDRAPAKA PRIMARY AGRICULTURAL COOPERATIVE SOCIETY LIMITED H1249,MACHILIPATNAM vs. INCOME TAX OFFICER, WARD-1, GUDIVADA

ITA 162/VIZ/2024[2021-22]Status: DisposedITAT Visakhapatnam17 Oct 2025AY 2021-22

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 80PSection 80P(2)Section 80P(2)(a)

E R PER MANJUNATHA G., A.M : This appeal filed by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals), 2 National Faceless Appeal Centre [in short “NFAC”], Delhi, relating to the assessment year 2021-22. 2. The brief facts of the case are that the assessee, the Rudrapaka Primary Agricultural Cooperative Society Limited H1249