2018 (3) TMI 2073

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....None For Revenue : Smt. Suman Malik, DR ORDER PER D. MANMOHAN, VP. This is an appeal filed at the instance of the Revenue and it pertains to assessment year 2012-13. Following grounds were urged before the Tribunal:- "(i) The Ld. CIT(A) erred both on facts and law of the case. (ii) Whether the Ld. CIT(A) is correct in law in holding that the assessee is eligible for d....

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....m which, it can be inferred that the society is engaged in the activity of banking and the deduction u/s 80P is not allowable to the societies engaged in Banking activities as per the provisions of section 80P(4) of the Act." 2. None appeared on behalf of the assessee. In fact on the previous occasion, notice was directed to be issued to the members of the Society, but there was no representati....