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Case Law Details

Case Name : Medi Seva Sahakari Mandali Ltd Vs ADIT (ITAT Rajkot)
Related Assessment Year : 2019-20
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Medi Seva Sahakari Mandali Ltd Vs ADIT (ITAT Rajkot)

Held by the Rajkot Bench of the Income Tax Appellate Tribunal in the case of [2023] 146 taxmann.com 3 (Rajkot – Trib.) Medi Seva Sahakari Mandali Ltd. V ADIT (CPC) that deduction u/s 80P could not be denied only on the basis that assessee did not filed the Return of Income within due date prescribed u/s 139(1) of the Income Tax Act, 1961.

The Assesse is a Co-operative society & filed its Return of Inco

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