https://www.taxtmi.com/caselaws?id=780867 ITAT held that interest earned on investments with co-operative banks falls within the benefit of s.80P(2)(d), treating co-operative banks as co-operative societies. Because the assessee failed to furnish requisite details before the AO and CIT(A) made no merits finding, the Tribunal remanded the matter to the Jurisdictional Assessing Officer (JAO) to re-examine the claim in light of judicial precedents and supporting details to be placed on record by the assessee; the JAO is to decide in accordance with law. Appeals allowed for statistical purposes. en-us Wed, 29 Oct 2025 00:00:00 +0530 Fri, 07 Nov 2025 08:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780867 ITAT held that interest earned on investments with co-operative banks falls within the benefit of s.80P(2)(d), treating co-operative banks as co-operative societies. Because the assessee failed to furnish requisite details before the AO and CIT(A) made no merits finding, the Tribunal remanded the matter to the Jurisdictional Assessing Officer (JAO) to re-examine the claim in light of judicial precedents and supporting details to be placed on record by the assessee; the JAO is to decide in accordance with law. Appeals allowed for statistical purposes. Case-Laws Income Tax Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780867