Perambra Vanitha Sahakarana Sangham vs. The Income Tax Officer

Parties Involved

Facts Summary

The assessee, Perambra Vanitha Sahakarana Sangham, filed an appeal against the Income Tax Officer for the assessment year 2018-2019. The appeal was heard ex-parte as the assessee did not appear. The assessee sought to reverse the disallowance of a deduction under section 80P, which was disallowed by the lower authorities. The assessee argued that the disallowance was not permissible under section 143(1)(a)(v) of the Income Tax Act, 1961, as the amendment to the section was effective from April 1, 2021, and the assessment order was for the year 2018-19. The tribunal accepted the assessee's argument and allowed the appeal. The delay of 252 days in filing the appeal was condoned based on the precedent Collector, Land Acquisition vs., MST Katiji [1987] 167 ITR 471 (SC).…

Legal Issues

• 1. Disallowance of section 80P deduction
• 2. Delay in filing the appeal

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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