Denial of deduction claimed u/s 80P(2)(d) by invoking another sub-section of 80P unjustified

Middle Income Group Co. Op. Hsg. Soc. Ltd Vs ITO (ITAT Mumbai) ITAT Mumbai held that deduction claimed u/s. 80P(2)(d) of the Income Tax Act cannot be denied by invoking another sub-section of 80P. Accordingly, disallowance of deduction claimed u/s 80P deleted. Facts- Assessee is co-operative housing society, filed its return of income on 22.12.2017. Case of the assessee was selected for complete scrutiny and a notice u/s. 143(2) was issued and duly served on the assessee. During the assessment proceedings AO came to know about the claim of the assessee u/s. 80P and an AIR information about pay...