https://www.taxtmi.com/caselaws?id=438541 The appeal against the rejection of the application for rectification of intimation u/s 143(1) and denial of claim for deduction u/s 80P by CPC was dismissed by the Tribunal. The denial of the deduction under Section 80P was found to lack a justifiable basis, as the income was received from Co-operative Societies and the denial was not communicated to the assessee beforehand. The Tribunal held that the Ld. CIT(A) erred in dismissing the appeal without considering the facts of the case, ultimately allowing the appeal of the assessee. en-us Wed, 31 May 2023 00:00:00 +0530 Sat, 03 Jun 2023 08:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438541 The appeal against the rejection of the application for rectification of intimation u/s 143(1) and denial of claim for deduction u/s 80P by CPC was dismissed by the Tribunal. The denial of the deduction under Section 80P was found to lack a justifiable basis, as the income was received from Co-operative Societies and the denial was not communicated to the assessee beforehand. The Tribunal held that the Ld. CIT(A) erred in dismissing the appeal without considering the facts of the case, ultimately allowing the appeal of the assessee. Case-Laws Income Tax Wed, 31 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438541