Disallowance of deduction u/s. 80P by CPC is beyond the scope of adjustment u/s. 143(1): ITAT Mumbai

Vishva Villa Co-op Housing Society Ltd Vs ITO (ITAT Mumbai)

ITAT Mumbai held that disallowance made by the CPC u/s. 143(1)(a) of the Income Tax Act on the claim of deduction u/s. 80P of the Income Tax Act is beyond the scope of adjustment u/s. 143(1) accordingly the adjustment is deleted.

Facts- The present appeals are filed by the assessee against impugned order passed by additional/ JCIT(A)–1 Ahemdabad for the assessment year 2012-13, 2013-14 & 2014-15 with regard to adjustment made u/s. 143(1)(a) by disallowing claim of deduction u/s. 80P(2)(d).

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