https://www.taxtmi.com/caselaws?id=411416 The ITAT Bangalore allowed the appeal for statistical purposes, directing the AO to re-examine the claim for deduction u/s 80P(2)(a)(iii) of the Income Tax Act for the assessment year 2011-12. The ITAT set aside the CIT(A)'s decision due to insufficient evidence provided by the assessee, emphasizing the importance of complying with the law and submitting relevant details. The assessee was granted the opportunity to substantiate their eligibility for the deduction, highlighting the principle of natural justice. en-us Mon, 23 Aug 2021 00:00:00 +0530 Wed, 25 Aug 2021 09:09:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411416 The ITAT Bangalore allowed the appeal for statistical purposes, directing the AO to re-examine the claim for deduction u/s 80P(2)(a)(iii) of the Income Tax Act for the assessment year 2011-12. The ITAT set aside the CIT(A)'s decision due to insufficient evidence provided by the assessee, emphasizing the importance of complying with the law and submitting relevant details. The assessee was granted the opportunity to substantiate their eligibility for the deduction, highlighting the principle of natural justice. Case-Laws Income Tax Mon, 23 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411416