Tribunal held that, since assessee had made claim u/s. 80P (2)(a)(i) albeit in Schedule BP clearly filling up column of exempted income of co-operative society, deduction ought to have been allowed. No adjustment could have been made u/s. 143(1) unless notice was issued to assessee. Disallowance was deleted. (AY. 2016-17)
Changanacherry Co-op. Agrl & Rural Development Bank Ltd. v. CIT [2023] 201 ITD 755 (Cochin)(Trib.)
S. 143(1)(a) : Assessment-Intimation-No adjustment could have been made unless notice was issued to assessee-Disllaownce is deleted .[S.80P (2)(a)(i)]