https://www.taxtmi.com/caselaws?id=252256 The Tribunal condoned the delay in filing the appeal due to bona fide reasons but dismissed the appeal on the merits, ruling that the assessee, a Co-operative Society, is not entitled to exemption under Section 80P(2)(a)(i) of the Income Tax Act. The Tribunal referenced previous decisions and held that the society did not qualify for the exemption following the introduction of Section 80P(4). The appeal was dismissed, maintaining consistency with prior rulings, with the decision issued on 10-10-2014. en-us Fri, 10 Oct 2014 00:00:00 +0530 Wed, 15 Oct 2014 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252256 The Tribunal condoned the delay in filing the appeal due to bona fide reasons but dismissed the appeal on the merits, ruling that the assessee, a Co-operative Society, is not entitled to exemption under Section 80P(2)(a)(i) of the Income Tax Act. The Tribunal referenced previous decisions and held that the society did not qualify for the exemption following the introduction of Section 80P(4). The appeal was dismissed, maintaining consistency with prior rulings, with the decision issued on 10-10-2014. Case-Laws Income Tax Fri, 10 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252256