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Belated Filing Alone Doesn’t Nullify 80P Deduction at CPC Stage: ITAT Lucknow
Case Law Details
- Case Name
- Vidyut Transmission Karmachari Vetan Bhogi Credit Cooperative Society Vs CPC (ITAT Lucknow)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Lucknow
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Vidyut Transmission Karmachari Vetan Bhogi Credit Cooperative Society Vs CPC (ITAT Lucknow)
Belated Return Alone Can’t Kill 80P Claim at CPC Stage: – 143(1) Adjustment for 80P Prior to FA 2021 Unsustainable—Matter Remanded by ITAT
The Lucknow ‘A’ Bench of the ITAT, in Vidyut Transmission Karmachari Vetan Bhogi Credit Cooperative Society vs CPC, Bengaluru & ITO (ITA No. 464/LKW/2025, AY 2019-20), set aside the order of the CIT(A) and remanded the issue of deduction u/s 80P to the AO for fresh adjudication.
The Assessee, a co-operative credit society of electricity department e...


