This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
ITAT Denies Section 80P Deduction as Return Was Not Filed Within Section 139(1) Due Date
Case Law Details
- Case Name
- Kassia Credit Co-operative Society Ltd. Vs DCIT (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Bangalore
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Kassia Credit Co-operative Society Ltd. Vs DCIT (ITAT Bangalore)
The Income Tax Appellate Tribunal (ITAT), Bangalore, dismissed the appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals) [NFAC], which had upheld the disallowance of deduction claimed under Section 80P of the Income-tax Act, 1961 for Assessment Year (AY) 2018-19.
The assessee had not filed its return of income under Section 139(1) of the Act for AY 2018-19. Based on information regarding cash deposits and interest earned on securities, the Assessing Officer (AO) issued a show ...
Author Info
