West Eleri Vanitha Service Co-op. Society Ltd. vs. The Income Tax Officer

Parties Involved

Facts Summary

The assessee, West Eleri Vanitha Service Co-op. Society Ltd., filed an appeal against the National Faceless Appeal Centre, Delhi's order dated 18.03.2023, which disallowed its section 80P deduction. The assessee argued that the disallowance was not applicable as the Finance Act, 2021 amended section 143(1)(a)(v) to prevent retrospective application. The case was heard on 12.08.2024 and the order was pronounced on 25.09.2024.…

Legal Issues

• 1. Disallowance of section 80P deduction

Judgment Outcome

Decided in favour of Assessee.

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