Case Law Details
Case Name : Jila ALP Sankhyak Bachat Sahakari Sakh Samiti Maryadit Vs DCIT (ITAT Raipur)
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Raipur
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Jila ALP Sankhyak Bachat Sahakari Sakh Samiti Maryadit Vs DCIT (ITAT Raipur)
Deductions otherwise disallowable under the Act but could not be disallowed in 143(1) – Eg 80P deduction AY 18-19 to AY 20-21
Assessee -Credit Co-operative Society, claiming deduction u/s.80P filed its ROI A.Y.2018-19 beyond the due date u/s 139(1). CPC in its Intimation issued u/s. 143(1) declined the assessee’s claim for the reason that the return of income was not filed within the “due date” as spec
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Author Bio
Pune Trib in Shrimant Jaysingrao Ghatge Nagari Sahakari Pat Sanstha Ltd Vs ITO- /ITA No.488/PUN/2023- decision dt 19.5.23- Ay 2018-19 too allowed the appeal by assessee on the same issue