Sahkari Ganna Vikas Samiti Limited Vs ACIT Sitapur/CPC (ITAT Lucknow)
Case ke facts
Ek co-op society ka case tha. Inhone apni ITR late bhari thi. CPC ne is wajah se Section 80P ki ₹1.64 crore deduction disallow kar di.
Mudda (Issue)
Kya CPC late ITR file hone par Section 80P ki deduction mana kar sakta hai?
Faisla (Held)
ITAT Lucknow ne kaaha ki CPC ke paas yeh power nahi hai ki woh late ITR ke chakkar mein Section 80P deduction rok de. Isliye society ko puri deduction milni chahiye.
Practical takeaway
Agar aap co-op society hain aur late ITR file hui ho, fir bhi Section 80P deduction mil sakti hai. Disallowance sirf department notice se ho, CPC apne aap nahi kar sakta.
Original report: taxguru.in
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-22.