RAIGAD ZILLA PARISHAD KARMACHARI SAHAKARI PATPEDHI MARYADIT ALIBAG,ALIBAG V. INCOME TAX OFFICER 3, PANVEL

ITA 2351/PUN/2025

AI Insights

The case involves the Raigad Zilla Parishad Karmachari Sankari Patpedhi Maryadit, a cooperative society, which appealed against the order of the CIT(A) NFAC, Delhi, concerning the disallowance of a deduction claimed under section 80P(2)(a)(i) of the Income Tax Act, 1961, amounting to Rs. 1,46,67,558 for the assessment year 2020-21. The assessee did not appear before the Assessing Officer but submitted details to the CIT(A), which were not considered due to a technical error. The Tribunal, after hearing the counsel and considering the lack of objection from the Departmental Representative, decided to remit the matter back to the JAO for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 789695 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 11-10-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: UMESH PHADE
• Assessee Lawyers: N.A. KULKARNI
• Keywords: Reasonable cause
• Section: 144; 142(1)

Judgement Text

" आयकर अपीलीय अधिकरण \" ीी \" ।येंयपीण प णी या न् IN THE INCOME TAX APPELLATE TRIBUNAL \"B\" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं/ITA No.2351/PUN/2025 धििेंारण वर्ा /Assessment Year: 2020-2021 Raigad Zilla Parishad Karmachari Sankari Patpedhi Maryadit Alibag, Natraj Premises, 2nd Floor, PNP Nagar, Alibag, H.O, Alibag, Raigarh -402201 Maharashtra PAN-AAAAR8251R Vs ITO 3, Panvel Appellant Respondent Assessee by : Shri N.A. Kulkarni Revenue by : Shri Umesh Phade- Addl.CIT Date of hearing : 24.11.2025 Date of pronouncement : 28.11.2025 आदेश/ORDER PER DR.MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of the assessee is directed against the order of Ld. CIT(A) NFAC, Delhi dated 08.10.2025 framed u/s 250 of the Income Tax Act, 1961 for A.Y. 2020-21 which is arising out of order passed u/s 144 r.w.s. 144B of the Act dated 26.09.2022. 2. At the outset Ld. Counsel for the assessee submitted that the only issue of this appeal is disallowance of deduction claimed by the assessee u/s 80P(2)(a)(i) of the Act at Rs. 1,46,67,558/- He submitted that the assessee could not appear before Ld. Assessing Officer (AO) but duly submitted Printed from counselvise.com 2 ITA No.2351/PUN/2025 the details before Ld. CIT(A). However the same has not been considered on account of technical error due to which the files E-filed by the assessee to Ld. CIT(A) could not be opened. He therefore submitted that since the assessee has all relevant details to prove that the assessee is eligible for deduction u/s 80P of the Act he prayed for restoring the issue on merits to the file of Jurisdictional Assessing Officer (JAO). Ld. Departmental Representative (DR) did not object to the request made by Ld. Counsel for the assessee. 3. We have heard rival contentions and perused the record placed before us. We observe that the assessee is a Co- operative Society and income of Rs. 1,25,930/- declared in the return of income for A.Y. 2020-21 filed on 23.11.2020 and claimed deduction u/s 80P(2)(a)(i) of the Act at Rs. 1,46,67,558/- 4. We observe that the notice u/s 142(1) of the Act on 29.11.2021 and 03.03.2022 issued during the Covid-19 Pandemic period and very less time was given to file the replies. We observe that Ld. AO has passed a best judgement assessment. We also observe that assessee had furnished various details on E-Portal to Ld. CIT(A) against addition made by the Ld. AO. 5. We also note that due to technical error, Ld. CIT(A) could not look into the submission filed by the assessee as the PDF files and Zip Files could not be opened due to technical error. The assessee has also filed the details of Co-operative Society, its registration, financial statements in various Paper Books dated 11.11.2025. There being no strong objection from the side of Ld. Departmental Representative (DR) and on due consideration of the details filed before us and also considering the facts and circumstances of the case we deem it Printed from counselvise.com 3 ITA No.2351/PUN/2025 appropriate to remit back the issues raised on merits in the instant case back to the file of Ld. Jurisdictional Assessing Officer (JAO) for denovo assessment and to decide in accordance with law. Needless to mention that proper opportunity of hearing shall be granted to the assessee. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes. 6. In the result appeal of the assessee is allowed for statistical purposes. Order pronounced on this 28th day of November, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER प णी/ Pune; दििेंंक / Dated: 28th November, 2025. Neeta आिीश की प्रधिधलधप अग्रीधर्ि /Copy of the Order forwarded to: 1. अपीलेंर्थी /The Appellant. 2. प्रत्यर्थी /The Respondent. 3. The Pr. CIT concerned. 4. धवभेंगीय प्रधिधिधि, आयकर अपीलीय अधिकरण, \"ीी \"ीाच, प णी /DR, ITAT, \"B\" Bench, Pune. 5. गेंर्ा फेंइल /Guard File. आिीशेंि सेंर /BY ORDER //True Copy// वररष्ठ धिजी सधचव /Sr. Private Secretary आयकर अपीलीय अधिकरण, प णी /ITAT, Pune Printed from counselvise.com "