Due date for filing return for Co-Op Hsg Society for Section 80P deduction

Nutan Laxmi Co-Operative Housing Society Ltd Vs ADD/JT/DY/ACIT/ITO, NFAC (ITAT Mumbai) The case revolves around Nutan Laxmi Co-Operative Housing Society Ltd’s claim for deductions under Section 80P of the Indian Income Tax Act, 1961. The primary issue was about the due date for filing the Income Tax Return (ITR) for the Assessment Year (AY) 2018-19. The Assessee had filed its return on September 18, 2018, claiming it was within the due date, whereas the Income Tax Department argued that the return was filed beyond the due date of August 31, 2018. The core arguments involved: 1. Due Date ...