The Kerala High Court has held that the pre-condition for claiming the deduction under Section 80Pof the Income Tax Act has been made more stringent by reducing the time available to an assessee formaking the claim. The appellant/assessee,M/S. Nileshwar Range kalluChethuVyavasayaThozhilaliSahakaranaSanghamis a Labour Co-operative Society and for the assessment year 2009-10, the appellant did not…