In the result, the appeal is dismissed
Bench: Shri Rama Kanta Panda & Ms. Astha Chandra
section 80P(4) of the Act.” 3. Facts of the case, in brief, are that the assessee is a cooperative credit society engaged in providing credit facilities to it’s members. It filed it’s return of income on 25.01.2021 declaring NIL income after claiming deduction under Chapter- VIA at Rs.3,53,40,393/- i.e., u/sec.80P(2