https://www.taxtmi.com/caselaws?id=445055 The Tribunal condoned a 24-day delay in filing an appeal by the assessee due to reasons beyond their control. However, it upheld the denial of deduction u/s 80P(2)(a)(i) claimed by the assessee, a Co-operative Society, as the rectification application u/s 154 was deemed not maintainable. The Tribunal noted that the issue had already been decided by the CIT(Appeals), and Section 154(1A) restricts rectification of matters already considered in an appeal. Consequently, the Tribunal dismissed the assessee's appeal and upheld the Assessing Officer's decision. en-us Fri, 27 Oct 2023 00:00:00 +0530 Mon, 30 Oct 2023 08:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445055 The Tribunal condoned a 24-day delay in filing an appeal by the assessee due to reasons beyond their control. However, it upheld the denial of deduction u/s 80P(2)(a)(i) claimed by the assessee, a Co-operative Society, as the rectification application u/s 154 was deemed not maintainable. The Tribunal noted that the issue had already been decided by the CIT(Appeals), and Section 154(1A) restricts rectification of matters already considered in an appeal. Consequently, the Tribunal dismissed the assessee's appeal and upheld the Assessing Officer's decision. Case-Laws Income Tax Fri, 27 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445055