Condonation Petition For Delay in Filing ITR Pending: ITAT Remands S.80P Denial Matter of Co-operative Society [Read Order]
The Tribunal observed that the CIT(A) erred in dismissing the appeal without awaiting the decision on the assessee’s condonation petition for delay in filing the return, which was pending before the CCIT, Coimbatore.
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has remanded section 80P denial matter of cooperative society to the Commissioner of Income Tax (Appeals) [CIT(A)] for fresh adjudication citing the pendency of condonation petition for delay in filing Income Tax Return (ITR). Veerappampalayam Primary Agricultural Co-operative Society Ltd., (assessee) filed return of income…
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