https://www.taxtmi.com/caselaws?id=298072 The Tribunal allowed the appeal filed by the assessee-society against the Commissioner of Income-tax's order under section 263 of the Act, despite a delay of 245 days in filing. The Tribunal condoned the delay, finding the reasons provided by the assessee genuine. Regarding the jurisdiction of the Commissioner under section 263 concerning deduction under section 80P(2)(a)(i) of the Act, the Tribunal held that the Commissioner was not justified in invoking section 263. The appeal was allowed, and the Commissioner's order under section 263 was canceled. en-us Fri, 10 May 2013 00:00:00 +0530 Fri, 08 Oct 2021 17:29:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298072 The Tribunal allowed the appeal filed by the assessee-society against the Commissioner of Income-tax's order under section 263 of the Act, despite a delay of 245 days in filing. The Tribunal condoned the delay, finding the reasons provided by the assessee genuine. Regarding the jurisdiction of the Commissioner under section 263 concerning deduction under section 80P(2)(a)(i) of the Act, the Tribunal held that the Commissioner was not justified in invoking section 263. The appeal was allowed, and the Commissioner's order under section 263 was canceled. Case-Laws Income Tax Fri, 10 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298072