https://www.taxtmi.com/caselaws?id=365591 Eligibility for deduction under section 80P depended on whether the entity satisfied the basic status requirement of a co-operative society, as distinct from a co-operative under the Karnataka Souharda Sahakari Act. The Tribunal noted that the relevant statutes treat these categories separately and that conversion between them must follow the prescribed statutory route. Because the registration material and cause title created doubt on the assessee's legal character, the status question required factual verification. The CIT(A)'s order was set aside and the matter was remitted to the Assessing Officer for fresh examination and a reasoned decision. en-us Fri, 17 Aug 2018 00:00:00 +0530 Mon, 20 Aug 2018 08:10:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365591 Eligibility for deduction under section 80P depended on whether the entity satisfied the basic status requirement of a co-operative society, as distinct from a co-operative under the Karnataka Souharda Sahakari Act. The Tribunal noted that the relevant statutes treat these categories separately and that conversion between them must follow the prescribed statutory route. Because the registration material and cause title created doubt on the assessee's legal character, the status question required factual verification. The CIT(A)'s order was set aside and the matter was remitted to the Assessing Officer for fresh examination and a reasoned decision. Case-Laws Income Tax Fri, 17 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365591