https://www.taxtmi.com/caselaws?id=313409 ITAT Rajkot dismissed the Department's rectification application under section 254. The original ITAT order allowed deduction under section 80P, holding that denial of such deduction cannot be made through prima facie adjustment under section 143(1)(a)(v). The tribunal found the Department's cited decision was factually distinguishable and not applicable to the assessee's case for A.Y. 2019-20. ITAT concluded no apparent mistake existed in the original order warranting interference, thereby rejecting the Department's miscellaneous application. en-us Wed, 08 Nov 2023 00:00:00 +0530 Thu, 11 Apr 2024 13:33:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313409 ITAT Rajkot dismissed the Department's rectification application under section 254. The original ITAT order allowed deduction under section 80P, holding that denial of such deduction cannot be made through prima facie adjustment under section 143(1)(a)(v). The tribunal found the Department's cited decision was factually distinguishable and not applicable to the assessee's case for A.Y. 2019-20. ITAT concluded no apparent mistake existed in the original order warranting interference, thereby rejecting the Department's miscellaneous application. Case-Laws Income Tax Wed, 08 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313409