Case Law Details
Case Name : Madhu Souharda Pathina Sahakari Niyamitha Vs ITO (ITAT Bangalore)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Bangalore
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Madhu Souharda Pathina Sahakari Niyamitha Vs ITO (ITAT Bangalore)
The Income Tax Appellate Tribunal (ITAT) Bangalore, in the case of Madhu Souharda Pathina Sahakari Niyamitha vs Income Tax Officer, has delivered a pivotal ruling concerning the eligibility for deductions under Section 80P of the Income Tax Act, 1961. This case underscores the importance of adhering to the statutory deadline for filing income tax returns to claim such deductions.
Detailed Analysis:
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U/S P ITAT order and information without full fulfillment of basic statutory requirement -no one will be successful in an appeal/tribunal