https://www.taxtmi.com/caselaws?id=771507 The Tribunal dismissed the appeal by a co-operative society challenging income tax proceedings. The key findings were: (1) the delay of 1268 days in filing the appeal was not justified due to lack of credible evidence, (2) deduction under section 80P was disallowed because the return was filed beyond the prescribed due date, and (3) the CBDT's extension of filing dates did not apply to original returns. The appeal was rejected, upholding the CIT(A)'s original order. en-us Wed, 09 Apr 2025 00:00:00 +0530 Tue, 27 May 2025 08:32:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771507 The Tribunal dismissed the appeal by a co-operative society challenging income tax proceedings. The key findings were: (1) the delay of 1268 days in filing the appeal was not justified due to lack of credible evidence, (2) deduction under section 80P was disallowed because the return was filed beyond the prescribed due date, and (3) the CBDT's extension of filing dates did not apply to original returns. The appeal was rejected, upholding the CIT(A)'s original order. Case-Laws Income Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771507