CPC Adjustment Set Aside Because Delay Condonation Was Not Decided

R 249 Kulithalai Co-op Pard Bank Limited Vs ITO (ITAT Chennai)

80P Denial Can’t Pre-empt Condonation – CPC & CIT(A) Jumped the Gun; Matter Remanded

Chennai ITAT set aside the order denying deduction u/s 80P to R 249 Kulithalai Co-op Primary Bank Ltd. for AY 2022-23, holding that the authorities acted prematurely while a Please become a Premium member. If you are already a Premium member, login here to access the full content.