2023 (7) TMI 1592

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....i Mahesh R. Uppin, Advocate For the Respondent : Smt. Supriya Rao, Addl. CIT(DR)(ITAT), Bengaluru. ORDER PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER This appeal is filed by the assessee against the DIN & Order No. ITBA/NFAC/S/250/2023-24/1051999933(1) dated 11.4.2023 of the CIT(Appeals), National Faceless Appeal Centre, Delhi [NFAC] for the AY 2017-18. 2. The sole and substantive issue....

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....made are not allowed, the assessee may be given the benefit of CBDT Circular No.37/2016 dated 02.11.2016 since the assessee is eligible for deduction under Chapter VIA. 5. The ld. DR relied on the orders of authorities below. 6. We heard the case & perused the entire material on record. The assessee is a co-operative society and claimed deduction u/s. 80P(2)(a)(i) of the Act It is not disput....