Maharajapur Samabay Krishi Unnayan Samity Ltd. vs ADIT, CPC, Bengaluru

Parties Involved

Facts Summary

This is an appeal filed by Maharajapur Samabay Krishi Unnayan Samity Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals), Addl/JCIT(A)-3, Bengaluru, passed on 11.01.2024 under section 250 of the Income Tax Act, 1961 for Assessment Year 2022-23. The appellant claimed a deduction under section 80P, which was denied by the Ld. CIT(A). The appellant, represented by Shri Sanjib Das Sharma, AR, urged the Tribunal to reverse the decision. The respondent, represented by Shri Nicholash Murmu, Addl. CIT, DR, supported the orders of the Assessing Officer and the Ld. CIT(A).…

Legal Issues

• 1. Denial of deduction under section 80P by the Ld. CIT(A).

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Lakshi Samabay Krishi Unnayan Samity Limited Vs ITO, Ward-27(1), Haldia/WBG-W-(176(1)

• Basudebpur Uttarbarh Samabay Krishi Unnayan Samity Limited vs ACIT, Circle-27(2), Haldia

  Kolkata benchAY 2015-2016Allowed

• Chauli Sighapur Samabay Krishi Unnayan Samity Ltd. vs. ACIT, Circle-38, Midnapore

• Shyamganj Pirijpur Samabay Krishi Unnayan Samity Ltd. vs ACIT, Circle-38, Midnapur

  Kolkata Bench benchAY 2018-19Allowed

• Masinan Samabay Krishi Unnayan Samity Ltd.

  Kolkata Bench benchAY 2018-2019Allowed

• Natungram Samabay Krishi Unnayan Samity Limited Vs. ITO, Ward-42(1), Murshidabad

  Kolkata ‘C’ Bench benchAY 2016-17Dismissed