Case Law Details
Case Name : Janki Vaishali Co-operative Housing Society Limited Vs CIT (Appeals) (ITAT Mumbai)
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Mumbai
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Janki Vaishali Co-operative Housing Society Limited Vs CIT (Appeals) (ITAT Mumbai)
Undisputedly, assessee filed return of income on 24/12/2018 i.e. beyond the due date for filing return of income u/s. 139(1) of the Act for the Assessment Year 201819. The solitary reason for denying benefit of deduction u/s 80P of the Act is that the return filed by the assessee for the impugned assessment year is beyond the due date.
The ld. Authorized Representative for the assessee has brought to the notice of Bench that the provisions of section 80AC of the Act as applicable to Assessment Year under app...
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this case is require to be review in view of section 143(1)(a)(v)