2023 (10) TMI 1545

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....Amaljith, P.J., CA For the Revenue : Smt. J.M. Jamuna Devi, Sr. D.R. ORDER PER SANJAY ARORA, AM This is an Appeal by the Assessee directed against the Order dated 21.11.2022 by the Commissioner of Income Tax (Appeals), Income Tax Department, dismissing the assessee's appeal contesting the denial of deduction under section 80P of the Income-tax Act, 1961 ('the Act') on processing of it'....

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....nying the assessee it's claim for deduction u/s.80P on processing u/s. 143(1)(a). This Tribunal has, vide a detailed order in Kollad Service Co-operative Bank Ltd. & Ors. v. ITO(in ITA No.95/Coch/2023, dated 25.9.2023), found the adjustment u/s.143(1)(a)(ii), which has been applied in the instant case as well, as not maintainable, as indeed u/s. 143(1)(a)(v) where the same is prior to 01.04.2021, ....