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    <title>2024 (10) TMI 1568 - ITAT CHENNAI</title>
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    <description>The ITAT Chennai condoned a 3-day delay in the filing of an appeal by a Primary Agricultural Coop. Credit Society. The Tribunal set aside the disallowance of a deduction under section 80P of the Income Tax Act, 1961, and remanded the case to the CIT(A) for reconsideration after the CBDT&#039;s decision on the condonation petition. The appeal was allowed for statistical purposes, emphasizing the cooperative sector&#039;s promotion under section 80P.</description>
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      <description>The ITAT Chennai condoned a 3-day delay in the filing of an appeal by a Primary Agricultural Coop. Credit Society. The Tribunal set aside the disallowance of a deduction under section 80P of the Income Tax Act, 1961, and remanded the case to the CIT(A) for reconsideration after the CBDT&#039;s decision on the condonation petition. The appeal was allowed for statistical purposes, emphasizing the cooperative sector&#039;s promotion under section 80P.</description>
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