https://www.taxtmi.com/caselaws?id=796256 Section 249(3) permits admission of a delayed first appeal where sufficient cause is shown. The notes identify changes in a housing society's managing committee, delayed elections, post-pandemic operational difficulties and delayed tax assistance as circumstances assessed under a justice-oriented approach, absent mala fides or deliberate delay. Section 80P(2)(d) allows a co-operative society to deduct interest or dividends received from investments with another co-operative society. A co-operative bank is described as a co-operative society for this purpose, while section 80P(4) limits a co-operative bank's own eligibility and does not restrict another co-operative society's deduction for interest earned on deposits with such a bank. en-us Tue, 14 Jul 2026 00:00:00 +0530 Mon, 03 Aug 2026 08:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796256 Section 249(3) permits admission of a delayed first appeal where sufficient cause is shown. The notes identify changes in a housing society's managing committee, delayed elections, post-pandemic operational difficulties and delayed tax assistance as circumstances assessed under a justice-oriented approach, absent mala fides or deliberate delay. Section 80P(2)(d) allows a co-operative society to deduct interest or dividends received from investments with another co-operative society. A co-operative bank is described as a co-operative society for this purpose, while section 80P(4) limits a co-operative bank's own eligibility and does not restrict another co-operative society's deduction for interest earned on deposits with such a bank. Case-Laws Income Tax Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796256