Ganna Vikas Parishad Vs Assessment Unit Income Tax Department
Case No: ITA No.7788/Del/2025
Court: Income Tax Appellate Tribunal
Bench: Delhi Bench
Date: 2/25/2026
Parties Involved
appellantGanna Vikas Parishad
respondentAssessment Unit Income Tax Department
Facts Summary
The assessee, Ganna Vikas Parishad, filed an appeal against the order of the CIT(A)/NFAC dated 30.10.2025 for the Assessment Year 2021-22. The assessee claimed deductions under Section 80P of the Income Tax Act, which were disallowed by the Assessing Officer. The assessee argued that the CIT(A) committed a manifest error of law by rejecting the appeal without appreciating the facts and circumstances. The assessee is a cane development council constituted under the Sugarcane (Regulation of Supply…
Decision in favour of
Assessee
Legal Issues
- 1. Manifest error of law by CIT(A) in rejecting the appeal.
- 2. Treatment of receipts as income under Section 2(24) of the IT Act.