Melattur Service Co-op. Bank Ltd. vs. The Income Tax Officer

Parties Involved

Facts Summary

The case involves an appeal by Melattur Service Co-op. Bank Ltd. against the decision of the National Faceless Appeal Centre, Delhi. The assessee claims that the disallowances/additions made by the lower authorities could not have been made in its hands once it is entitled for section 80P deduction. The assessee argues that it was unable to file relevant details before the Assessing Officer due to the communication gap during the Covid-19 pandemic. The assessee submitted additional documents/evidences in the course of lower appellate proceedings. The Tribunal deemed it a fit case to restore the issue back to the Assessing Officer for the assessee to explain its case effectively.…

Legal Issues

• 1. Disallowances/additions made by lower authorities
• 2. Communication gap due to Covid-19 pandemic

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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