https://www.taxtmi.com/caselaws?id=456959 ITAT Visakhapatnam allowed the assessee's appeal for statistical purposes regarding disallowance of deduction under Section 80P. The assessee contended that the return claiming 80P deduction was filed before the due date and submitted audit reports and financial statements before the Tribunal. Since the assessee was not given adequate opportunity to substantiate its case before CIT(A), and the Department raised no objection, ITAT directed CIT(A) to provide another hearing opportunity to the assessee. en-us Thu, 10 Aug 2023 00:00:00 +0530 Wed, 28 Aug 2024 19:33:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456959 ITAT Visakhapatnam allowed the assessee's appeal for statistical purposes regarding disallowance of deduction under Section 80P. The assessee contended that the return claiming 80P deduction was filed before the due date and submitted audit reports and financial statements before the Tribunal. Since the assessee was not given adequate opportunity to substantiate its case before CIT(A), and the Department raised no objection, ITAT directed CIT(A) to provide another hearing opportunity to the assessee. Case-Laws Income Tax Thu, 10 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456959