https://www.taxtmi.com/caselaws?id=253281 The Tribunal allowed the appeal by the co-operative society, overturning the denial of deduction under Section 80P(2)(a)(i) of the Income-tax Act, 1961. The delay in filing the appeal was condoned due to the reasonable explanation provided by the appellant. The Tribunal clarified that the appellant, being a co-operative society and not a co-operative bank, is entitled to the deduction under Section 80P(2)(a)(i) based on relevant precedents and clarifications. en-us Fri, 14 Nov 2014 00:00:00 +0530 Thu, 20 Nov 2014 12:49:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253281 The Tribunal allowed the appeal by the co-operative society, overturning the denial of deduction under Section 80P(2)(a)(i) of the Income-tax Act, 1961. The delay in filing the appeal was condoned due to the reasonable explanation provided by the appellant. The Tribunal clarified that the appellant, being a co-operative society and not a co-operative bank, is entitled to the deduction under Section 80P(2)(a)(i) based on relevant precedents and clarifications. Case-Laws Income Tax Fri, 14 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253281