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1 result for “condonation of delay”+ Section 120(4)(b)clear

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Key Topics

Section 80P(2)(d)5

SHRI SHRIDHARSWAMY CREDIT SOUHARDA SAHAKARI NIYAMIT,BELAGAVI vs. ITO, WARD - 2(1), BELGAVI

In the result, all the three appeals of the assessee are partly allowed for statistical purposes

ITA 136/PAN/2018[2012-13]Status: DisposedITAT Panaji15 Jun 2022AY 2012-13

Bench: Shri C.M. Garg & Shri Girish Agrawal

Section 80P(2)(a)Section 80P(2)(d)

condone the delay in filing the appeals. Mahishwadagi Grama Seva Sahakari Sangh Ltd. vs. ITO 3. The learned representatives of both the sides agreed to the fact that the facts and circumstances of all three appeals pertaining to the sole issue of claim of deduction u/s 80P(2)(d) of the Income-tax Act, 1961 (for short