Section 80P Deduction Allowed After CCIT Condoned Late Filing

Liliya Lathi Taluka Sahkari Kharid Vechan Sangh Ltd. Vs ITO (ITAT Rajkot) Section 80P deduction allowed as same was disallowed for late filing of the income tax return and this delay been condoned by CCIT: ITAT Rajkot The case of Liliya Lathi Taluka Sahkari Kharid Vechan Sangh Ltd. vs. ITO before the ITAT Rajkot pertained to the denial of a Section 80P deduction due to the late filing of the income tax return for the assessment year 2019-20. The assessee had appealed against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], which upheld the rejection of the deduction claim by the...