https://www.taxtmi.com/caselaws?id=423565 The Tribunal allowed the deduction claimed under section 80P(2) of the Income Tax Act for the appellant Co-operative Society for the assessment year 2019-20. Despite filing the return after the due date, the delay was due to the completion of an audit beyond the appellant's control. The Tribunal emphasized the appellant's eligibility for the deduction and directed the assessing officer to allow the claimed deduction, considering the minimal delay in filing the return. en-us Tue, 31 May 2022 00:00:00 +0530 Wed, 08 Jun 2022 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423565 The Tribunal allowed the deduction claimed under section 80P(2) of the Income Tax Act for the appellant Co-operative Society for the assessment year 2019-20. Despite filing the return after the due date, the delay was due to the completion of an audit beyond the appellant's control. The Tribunal emphasized the appellant's eligibility for the deduction and directed the assessing officer to allow the claimed deduction, considering the minimal delay in filing the return. Case-Laws Income Tax Tue, 31 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423565