Bardhaman Dishari Shramik O Janakalyan Samabay Samity Limited Vs. ACIT, Circle-1, Burdwan
Parties Involved
Facts Summary
The assessee, Bardhaman Dishari Shramik O Janakalyan Samabay Samity Limited, a co-operative society, filed its return of income for the assessment year 2008-09 declaring a total income of Rs. 64,55,805/-. The case was selected for scrutiny, and the assessment was completed with several additions to the income, including AMC charges, soil testing charges, rent, survey and drawing charges, a donation, and excess claim of depreciation. Additionally, a grant given to Cyber Research & Training Institute was disallowed. The assessee appealed against these additions before the Commissioner of Income Tax (Appeal) who partially allowed the appeal. Subsequently, the case was sent back for re-adjudication on certain issues, particularly regarding the deduction under Section 80P of the Act. The assessee claimed that due to a technical defect in the PAN status code, the deduction under Section 80P was not allowed.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessee is eligible for deduction under Section 80P of the Act.
Judgment Outcome
Decided in favour of Assessee.
Similar Judgements
Masinan Samabay Krishi Unnayan Samity Ltd.
Kolkata Bench benchAY 2018-2019AllowedMaharajapur Samabay Krishi Unnayan Samity Ltd. vs ADIT, CPC, Bengaluru
Kolkata Bench benchAY 2022-23AllowedShyamganj Pirijpur Samabay Krishi Unnayan Samity Ltd. vs ACIT, Circle-38, Midnapur
Kolkata Bench benchAY 2018-19AllowedNatungram Samabay Krishi Unnayan Samity Limited Vs. ITO, Ward-42(1), Murshidabad
Kolkata ‘C’ Bench benchAY 2016-17DismissedBasudebpur Uttarbarh Samabay Krishi Unnayan Samity Limited vs ACIT, Circle-27(2), Haldia
Kolkata benchAY 2015-2016AllowedChauli Sighapur Samabay Krishi Unnayan Samity Ltd. vs. ACIT, Circle-38, Midnapore