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No condonation of delay of 216 Days in filing ITR by Co-Op Society for claiming 80P deduction
Case Law Details
- Case Name
- Neermullikuttai Primary Agricultural Co-operative Credit Society Limited Vs Chief Commissioner of Income Tax (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Neermullikuttai Primary Agricultural Co-operative Credit Society Limited Vs Chief Commissioner of Income Tax (Madras High Court)
Conclusion: Since there was no genuine hardships in filing their ITR within prescribed time limit, the application was not maintainable since the ITR was already filed by assessee and the same was taken on record, and thus the issue of condoning delay in filing the ITR would not arise.
Held: Assessee was a co-operative Society. Assessee had filed their ITR with a delay of 216 days, due to which, assessee was unable to claim the deductions, exemptions, etc., available...
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