ITAT Chennai Remands 80P Deduction Claim Pending Condonation Decision by CCIT

KK 168 Naripalli Primary Agri. Cooperative Society Limited Vs ITO (ITAT Chennai) The appeal filed by KK 168 Naripalli Primary Agricultural Cooperative Society was directed against the order dated 04.04.2025 passed by the Addl./JCIT(A)-1, Bengaluru, for the Assessment Year (AY) 2022–23. The appeal was delayed by two days, and the assessee submitted an affidavit explaining the reasons for the delay. After hearing both parties and examining the affidavit, the Tribunal found the reasons to be bona fide and condoned the delay, admitting the appeal for adjudication. The sole issue before the Tribu...