840-Day Appeal Delay Not Condoned; Blaming CA Not Sufficient Cause: ITAT Bangalore

Sai Souhardha Credit Cooperative Society Ltd. Vs ITO (ITAT Bangalore) Delay of 840 Days in Filing Appeal Not Condoned – Blaming Chartered Accountant Not “Sufficient Cause” – ITAT Bangalore Dismisses Appeal in Limine Assessee, a Souhardha Credit Co-operative Society, filed ROI declaring ₹40.61 lakh and claimed full deduction u/s 80P, resulting in NIL income. AO during scrutiny u/s 143(3) r.w.s 144B denied deduction on certain “other income” (processing fees, e-stamping fees etc. ₹7.17 lakh) and interest from bank deposits ₹27.96 lakh, treating them as income from other...