SILVER SAND COOP HOUSING SOC LTD.,,MUMBAI vs. ACIT, CPC, BANGALORE
In the result, appeal filed by the assessee is allowed
ITA 1425/MUM/2023[2011-12]Status: DisposedITAT Mumbai22 Sept 2023AY 2011-12
Bench: Shri Vikas Awasthy, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blebuilding No. 12, Silver Sands Chs Ltd., Bangalore Post Bag No. 2 S.V. Road, Piramal Nagar Electronic City, Post Office Goregaon (W), Mumbai - 400062 Bangalore - 560100 Pan: Aadas5600G (Appellant) (Respondent)
Section 143(1)Section 143(1)(a)Section 245Section 80P
condone the delay in filing the appeal.
2)
On facts and circumstances of the case and in law, the Ld.
National Faceless Appeal Centre (NFAC) has erred in confirming the disallowance of deduction of Rs 2,56,358/- under section 80P