https://www.taxtmi.com/caselaws?id=366614 The Court allowed the writ petition, quashing the impugned orders, and remanding the matter for fresh consideration in line with legal principles and prior decisions. The petitioner's entitlement to exemption under Section 80P of the Income Tax Act as a Cooperative Society was upheld, emphasizing substantial justice over technical considerations. The Court highlighted previous grants of exemption by the Commissioner for other assessment years, emphasizing the need to correct injustice rather than uphold technicalities. en-us Tue, 29 May 2018 00:00:00 +0530 Wed, 28 Aug 2019 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366614 The Court allowed the writ petition, quashing the impugned orders, and remanding the matter for fresh consideration in line with legal principles and prior decisions. The petitioner's entitlement to exemption under Section 80P of the Income Tax Act as a Cooperative Society was upheld, emphasizing substantial justice over technical considerations. The Court highlighted previous grants of exemption by the Commissioner for other assessment years, emphasizing the need to correct injustice rather than uphold technicalities. Case-Laws Income Tax Tue, 29 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366614