https://www.taxtmi.com/caselaws?id=428430 The Tribunal allowed the appeal challenging the denial of the claim under section 80P(2) of the Income Tax Act for the Assessment Year 2018-19. The denial was deemed improper as the assessee was not given an opportunity to substantiate the claim as required by section 143(1)(a) of the Act. The Tribunal restored all issues, including the deduction claim, to the Assessing Officer for re-examination, emphasizing the importance of providing a fair opportunity for the assessee to support their claim and for a merit-based decision on the allowance of the deduction. en-us Wed, 28 Sep 2022 00:00:00 +0530 Fri, 30 Sep 2022 07:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428430 The Tribunal allowed the appeal challenging the denial of the claim under section 80P(2) of the Income Tax Act for the Assessment Year 2018-19. The denial was deemed improper as the assessee was not given an opportunity to substantiate the claim as required by section 143(1)(a) of the Act. The Tribunal restored all issues, including the deduction claim, to the Assessing Officer for re-examination, emphasizing the importance of providing a fair opportunity for the assessee to support their claim and for a merit-based decision on the allowance of the deduction. Case-Laws Income Tax Wed, 28 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428430