https://www.taxtmi.com/caselaws?id=394851 The Tribunal condoned the delay in filing the appeal and allowed it to proceed on its merits. The assessee's claim for deductions under Section 80P(2) of the Income Tax Act was initially allowed by the CIT(A) but later disallowed after rectification under Section 154, following the Full Bench judgment. The Tribunal directed the Assessing Officer to examine the activities of the assessee society to determine eligibility for deductions under Section 80P, emphasizing the need for a factual inquiry in line with the Kerala High Court's Full Bench judgment. en-us Mon, 20 Apr 2020 00:00:00 +0530 Mon, 27 Apr 2020 11:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394851 The Tribunal condoned the delay in filing the appeal and allowed it to proceed on its merits. The assessee's claim for deductions under Section 80P(2) of the Income Tax Act was initially allowed by the CIT(A) but later disallowed after rectification under Section 154, following the Full Bench judgment. The Tribunal directed the Assessing Officer to examine the activities of the assessee society to determine eligibility for deductions under Section 80P, emphasizing the need for a factual inquiry in line with the Kerala High Court's Full Bench judgment. Case-Laws Income Tax Mon, 20 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394851