https://www.taxtmi.com/caselaws?id=433111 The appeal was filed against the disallowance of deduction under section 80P of the Income Tax Act by the National Faceless Appeal Centre (NFAC). The Co-operative Society claimed deduction under section 80P(2)(a)(i) for total income earned, but the Assessing Officer disallowed a portion, citing the requirement to file the return within the due date specified under section 139(1). The CIT(A) upheld the disallowance and enhanced income due to non-compliance with filing deadlines. The Tribunal remitted the case back to the CIT(A) for fresh consideration, emphasizing compliance with procedural requirements. en-us Thu, 19 Jan 2023 00:00:00 +0530 Sat, 21 Jan 2023 08:51:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433111 The appeal was filed against the disallowance of deduction under section 80P of the Income Tax Act by the National Faceless Appeal Centre (NFAC). The Co-operative Society claimed deduction under section 80P(2)(a)(i) for total income earned, but the Assessing Officer disallowed a portion, citing the requirement to file the return within the due date specified under section 139(1). The CIT(A) upheld the disallowance and enhanced income due to non-compliance with filing deadlines. The Tribunal remitted the case back to the CIT(A) for fresh consideration, emphasizing compliance with procedural requirements. Case-Laws Income Tax Thu, 19 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433111