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Section 80P5 Section 143(1)(a)2

AROOR CO-OP URBAN SOCIETY LTD,KOZHIKKODE vs. ITO, KOZHIKKODE

In the result, the appeal filed by the assessee is partly allowed

ITA 188/COCH/2021[2016-17]Status: DisposedITAT Cochin27 Jun 2022AY 2016-17

Bench: Shrigeorge George K.And Shrilaxmi Prasad Sahuaroor Co-Operative Urbn Society Dcit, Central Prossing Centre Aroor P.O., Kakkattil 673507 Bangalore Vs.

For Appellant: Shri V.S. Narayanan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 143Section 143(1)Section 143(1)(a)Section 80P

80A would operate by itself. In cases where returns have been filed, the question of exemptions or deductions referable to section 80P would definitely have to be considered and granted if eligible. 20. Here, questions would arise as to whether belated returns filed beyond the period stipulated under section 139(1) or section 139(4) as well as following sections