https://www.taxtmi.com/caselaws?id=768692 The deduction claim under section 80P was restored for fresh consideration because the assessee produced audit report material, an auditor's certificate, and an acknowledgment indicating that the return had been filed within the extended due date applicable to audited co-operative societies. The prior denial had rested on the absence of audit particulars in the return and the rejection of rectification under section 154, but those supporting documents had not been examined by the lower authorities. The Assessing Officer was directed to re-examine the deduction claim afresh on the basis of the newly produced records. en-us Wed, 09 Apr 2025 00:00:00 +0530 Fri, 11 Apr 2025 08:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768692 The deduction claim under section 80P was restored for fresh consideration because the assessee produced audit report material, an auditor's certificate, and an acknowledgment indicating that the return had been filed within the extended due date applicable to audited co-operative societies. The prior denial had rested on the absence of audit particulars in the return and the rejection of rectification under section 154, but those supporting documents had not been examined by the lower authorities. The Assessing Officer was directed to re-examine the deduction claim afresh on the basis of the newly produced records. Case-Laws Income Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768692