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Section 80P Deduction Denied as Return of Income Was Not Filed Before Assessment
Case Law Details
- Case Name
- Chatrai Primary Agricultural Cooperative Credit Society Limited Vs ITO (ITAT Visakhapatnam)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Visakhapatnam
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Chatrai Primary Agricultural Cooperative Credit Society Limited Vs ITO (ITAT Visakhapatnam)
The Income Tax Appellate Tribunal (ITAT), Visakhapatnam, dismissed the assessee’s appeal and upheld the denial of deduction under Section 80P(2)(a)(i) of the Income Tax Act, holding that filing a return of income before completion of assessment is mandatory for claiming the deduction.
The assessee, a cooperative society, challenged the assessment completed under Section 144 for Assessment Year 2017-18, contending that deduction under Section 80P(2)(a)(i), being an incentive provision, should be in...
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