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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

B and C formulated and enumerated above. 7. The issue before us is similar to the issue decided by the jurisdictional High Court. Therefore the assessee is eligible to claim deduction under Section 80P of the Act even if he has filed the return of income belatedly. Respectfully following the above judgement we hold that the assessee is eligible