2023 (7) TMI 1161

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... vice Cooperative Bank Ltd [ 2021 (1) TMI 488 - SUPREME COURT] holding that an assessee s status has to be seen as per it s registration and nature of membership hardly forms the eligibility criteria to deny the impugned deduction. We accept the assessee s instant sole substantive grievance accordingly. Condonation of 1806 days delay as attributable to various communication gaps and other misc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t ). Heard both the parties. Case file perused. 2. The assessee pleads the following grounds in the instant appeal : 1. The order of the learned Assessing Officer is bad in law and on facts. 2. The learned Assessing Officer CIT(A) have not considered the facts submissions and not allowed deduction u/s 80P(2)(i)(a) of the Income Tax Act, 1961. 3. The appellant craves leave .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... has to be seen as per it s registration and nature of membership hardly forms the eligibility criteria to deny the impugned deduction. We accept the assessee s instant sole substantive grievance accordingly. 5. We find at the outset that the assessee s instant appeal instituted on 12.03.2029 suffers from 1806 days delay which is treated to be attributable to various communication gaps and othe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X