Satupur Samabay Unnayan Samity Ltd vs. ITO, Ward-27(3), Haldia
Case No: ITA No.383/Kol/2025
Court: Income Tax Appellate Tribunal, 'D' Bench, Kolkata
Date: 12/12/2025
Parties Involved
appellantSatupur Samabay Unnayan Samity Ltd
respondentITO, Ward-27(3), Haldia
Facts Summary
The assessee, Satupur Samabay Unnayan Samity Ltd, did not file a return of income for the assessment year 2018-19. The case was reopened by issuing a notice under section 148 of the Income-tax Act, 1961 on 29.03.2022. In response to the notice, the assessee filed a return of income. However, since the return was not filed on the due date, the Assessing Officer denied the deduction claimed under section 80P(2)(a)(i) of the Act amounting to Rs.3,62,084/- and initiated penalty proceedings under sec…
Decision in favour of
Assessee
Legal Issues
- 1. Denial of deduction under section 80P(2)(a)(i) due to non-submission of relevant documents or reply in the notices issued during the assessment proceedings.