Section 80P Deduction Disallowance Set Aside as CPC Made Adjustment Without Hearing Assessee

Suraj Co operative Housing Society Limited Vs ITO (ITAT Mumbai) The appeals before the Income Tax Appellate Tribunal (ITAT), Mumbai, were filed by a co-operative housing society against separate orders of the CIT(A)-10, Delhi, for Assessment Years 2013-14, 2019-20, 2020-21, and 2021-22. The primary issues related to the dismissal of appeals by the CIT(A) on account of delay in filing and the disallowance of deduction claimed under Section 80P(2)(d) of the Income-tax Act while processing returns under Section 143(1). The assessee contended that there were significant delays in filing appeals be...