Denial of S.80P Deduction Over Late Filing: ITAT Rules Appeal Infructuous [Read Order]

During the proceedings, it was noted that the CCIT, had condoned the delay in filing the return under Section 119(2)(b)

By Sneha Sukumaran Mullakkal - On March 4, 2025 8:45 am - 2 mins read

ITAT - ITAT Rajkot - Section 80P Deduction - TAXSCAN

The Rajkot Bench of Income Tax Appellate Tribunal ( ITAT ) ruled the appeal infructuous in a case concerning the denial of a Section 80P of Income Tax Act,1961 deduction due to delayed filing. Liliya Lathi Taluka Sahkari Kharid Vechan Sangh Ltd,appellant-assessee, appealed against the order dated 28/08/2024 passed by Commissioner of Income Tax (Appeals)[CIT(A)]…

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