2022 (4) TMI 380

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..... peal filed by the assessee against the order of ld. CIT(A), Varanasi dated 12.12.2017. The grounds of appeal taken by the assessee are reproduced below: "1. Because the learned Assessing Officer has erred and acted illegally in not allowing the following deduction u/s 80P of the Act to the assessee, detail as under:- a. Rent from godown Rs. 89,887/- u/s(2)(e) of the Act. b. Transportation of .....

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..... ransportation charges were covered under sub clause (f) of Section 80P and therefore the same has been wrongly sustained by the ld. CIT(E). 3. The ld. DR, on the other hand, submitted that under sub clause (2) of Section 80P, the exemption u/s. 80P has been classified under head a to f, wherein the various types of cooperative societies are eligible for various classes of income and therefore the .....

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..... relates to various types of cooperative societies on the basis of their working and against which there is exemption of various classes of income. Therefore, I deem it appropriate to remit the matter back to Assessing Officer who after verifying the nature of activities of the assessee will reexamine the claim of the assessee and will allow the same in accordance with law. 5. In the result, the .....

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