Case Law Details
Case Name : Arjuna Souhardha Pathina Sahakari Niyamitha Vs DCIT (ITAT Bangalore)
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Bangalore
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Arjuna Souhardha Pathina Sahakari Niyamitha Vs DCIT (ITAT Bangalore)
In the case of Arjuna Souhardha Pathina Sahakari Niyamitha Vs DCIT (ITAT Bangalore), the Income Tax Appellate Tribunal (ITAT) directed the Assessing Officer (AO) to reconsider the deduction under Section 80P of the Income Tax Act. The appeal was initially delayed by 112 days, but the ITAT condoned the delay, citing reasonable cause and the absence of malafide intentions from the assessee. The Tribunal noted that the lower authorities did not consider recent Supreme Court rulings, such as Mavilayi Service Co-operat
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