Case Law Details
Case Name : Nava Ujala Seva Sahakari Mandali Ltd Vs DCIT (ITAT Rajkot)
Appeal Number : ITA No. 20/Rjt/2022
Date of Judgement/Order : 31/10/2022
Related Assessment Year : 2019-2020
Courts :
All ITAT ITAT Rajkot
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Nava Ujala Seva Sahakari Mandali Ltd Vs DCIT/ACIT(CPC) (ITAT Rajkot)
ITAT Rajkot held that the claim of deduction u/s 80P of the Act cannot be denied only on the basis that the assessee did not file its return of income within due date u/s 139(1) of the Income Tax Act.
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