CPC cannot deny Section 80P deduction on belated return prior to AY 2021-22

Dhaban Gram Sewa Sahakari Samity Vs ITO (ITAT Jodhpur)

CPC cannot deny 80P deduction on belated return prior to AY 2021-22- Addition quashed : ITAT Jodhpur

Jodhpur ITAT has held that the Centralised Processing Centre (CPC), Bengaluru, was not empowered to disallow deduction claimed u/s 80P at the stage of processing u/s 143(1) for Assessment Year 2018-19, even though the return of income was filed belatedly.

Assessee, a co-operative society engaged in trading fertilizers & pesticides to its members, had filed its return of income for the relevant

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