80P(4) of the I.T.Act and therefore, the assessee is entitled for deduction u/s.80P of the I.T.Act. 3. That the accounts of the assessee is statutorily audited by the auditors appointed by National Bank for Agricultural and Rural Development (for short "NABARD") and further its activities including maintenance of records, documents vouchers are regulated/monitored and inspected by (for short "NABARD