TRIVANDRUM DISTRICT ELECTRICITY BOARD EMPLOYEES CO-OP SOCIETY,TRIVANDRUM vs. THE ITO, WD-2(1), TRIVANDRUM
In the result, the appeals stand partly allowed
ITA 411/COCH/2023[2019-20]Status: DisposedITAT Cochin19 Feb 2025AY 2019-20
Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm
For Appellant: Shri Amaljith, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 119(2)(b)Section 139(1)Section 143(3)Section 199(2)Section 80ASection 80P
68,05,654/- denying claim for deduction u/s. 80P on the ground that the return of income was filed belatedly placing reliance on the provisions of section 80AC of the Act.
5. Being aggrieved, an appeal was filed before the CIT(A),who vide the impugned order confirmed the action of the AO.
6. Being aggrieved, the appellant
