ITAT Chandigarh Allows Sec 80P(2)(d) Deduction – 31 Oct Due Date Applies Due to Statutory Audit

Madanpur Co-operative House Building Society Limited Vs ITO (ITAT Chandigarh)

Section 80P(2)(d) Deduction Allowed – Co-operative Society Entitled to 31 Oct Due Date Due to Statutory Audit Requirement – ITAT Chandigarh

ITAT allowed deduction of ₹98.04 lakh u/s 80P(2)(d) holding that the return filed on 31-10-2019 was within the due date applicable to a co-operative society whose accounts were required to be audited under the Punjab State Co-operative Societies Act. Tribunal observed that Ex

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