Section 80P deduction eligibility upheld where society's bye-laws and voting rights did not disqualify the claim.

Eligibility for deduction under section 80P(2)(a)(vi) was upheld where the assessee society's membership structure, voting rights arrangement and bye-laws were found not to disqualify it from the statutory benefit. The Tribunal followed its earlier coordinate bench decision on identical facts, noting that nominated members of NLC had no voting rights in elections under the bye-laws. Applying judicial consistency, it found no reason to depart from the prior view and sustained the deduction claim for the year under consideration.

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Issues: Whether the assessee was entitled to deduction under section 80P(2)(a)(vi) of the Income-tax Act, 1961 on the facts of the case.

Analysis: The issue was held to be covered by the assessee's own earlier decision on identical facts. The Tribunal noted that the assessee society's membership structure, voting rights arrangement, and bye-laws did not disqualify it from the statutory deduction, and that the nominated members of NLC did not have voting rights in elections as per the relevant bye-laws. Following judicial consistency and the earlier coordinate bench view, no different conclusion was warranted for the year under appeal.

Conclusion: The assessee was held eligible for deduction under section 80P(2)(a)(vi), and the Revenue's challenge failed.

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