Section 80P Deduction Claim Restored for Failure to Examine Assessee’s Legal Status & Activities

Ganna Vikas Parishad Vs Assessment Unit (ITAT Delhi) In this case before the Income Tax Appellate Tribunal (ITAT), Delhi, the assessee challenged the order of the Commissioner of Income Tax (Appeals) [CIT(A)] dated 30.10.2025 for Assessment Year 2021–22, wherein the disallowance of deduction claimed by the assessee was upheld. The assessee, a cane development council constituted under the Sugarcane (Regulation of Supply and Purchase) Act, 1953, had filed its return declaring nil income and claimed deduction under Section 80P of the Income-tax Act, 1961. During assessment proceedings, the Ass...