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TMI Blog2022 (9) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... t year under consideration - HELD THAT:- As AR submitted that such certificate was furnished before the ld. CIT(A) which skipped his attention and prayer was made that the matter may be sent back to the AO for examining necessary renewal certificate and the availability of deduction u/s.80P. No serious objection was taken by the ld. DR. In view of the above factual position, set-aside the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he only grievance raised by the assessee in this appeal is against non-granting of deduction u/s.80P of the Income-tax Act, 1961 (hereinafter also called the Act ). 4. Succinctly, the facts of the case are that the assessee filed its return declaring total income at Rs.76,510/-, after claiming deduction u/s.80P. During the course of assessment proceedings, the assessee was required to file doc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eduction by the ld. CIT(A) is based on the fact that the assessee did not furnish the renewal certificate. On the contrary, the ld. AR submitted that such certificate was furnished before the ld. CIT(A) which skipped his attention. A prayer was made that the matter may be sent back to the AO for examining necessary renewal certificate and the availability of deduction u/s.80P. No serious objection ..... X X X X Extracts X X X X X X X X Extracts X X X X
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