https://www.taxtmi.com/caselaws?id=792268 Regular cash receipts from members, supported by audited books, member-wise details, KYC records and bank evidence, were treated as explained and the demonetisation-period deposit addition was deleted because the Revenue did not rebut the documentary proof. Deduction under section 80P was also held allowable for assessment year 2017-18, since the then-applicable law did not justify denial merely for non-filing of a return under section 139(1) when the cooperative society otherwise satisfied the substantive conditions for the claim. The article therefore records full relief on both issues. en-us Thu, 30 Apr 2026 00:00:00 +0530 Tue, 26 May 2026 08:24:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792268 Regular cash receipts from members, supported by audited books, member-wise details, KYC records and bank evidence, were treated as explained and the demonetisation-period deposit addition was deleted because the Revenue did not rebut the documentary proof. Deduction under section 80P was also held allowable for assessment year 2017-18, since the then-applicable law did not justify denial merely for non-filing of a return under section 139(1) when the cooperative society otherwise satisfied the substantive conditions for the claim. The article therefore records full relief on both issues. Case-Laws Income Tax Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792268