Case Law Analysis
|Income Tax Appellate Tribunal
Section 80P Deduction | Non-Filing of Return No Bar to Co-operative Society Tax Exemption : ITAT Ahmedabad
ITAT Ahmedabad holds that co-operative societies remain eligible for Section 80P deduction even if they fail to file income tax returns, remanding the case for fresh assessment. The ruling underscores that procedural non-compliance cannot override substantive tax exemption entitlements for co-operative societies under the Income Tax Act.