Held that  even if the credit facilities were provided for non-agricultural purposes to its members, the assessee was entitled for the benefit under section 80P(2)(a)(i) of the Act. Accordingly, the assessee was eligible for deduction under section 80P(2)(a)(i) of the Act but to the extent of the income which has been earned from the facilities extended to its members only. The assessee had failed to satisfy the lower authorities that credit facilities were provided to its members only and not to non-members. Therefore, the assessee was directed to file the necessary details to the Assessing Officer and the Assessing Officer was directed to allow deduction under section 80P(2)(a)(i) to the assessee for the income earned through or from its members after providing the assessee reasonable and proper opportunity of being heard.  Delay in filing appeal is condoned, relied on  N. Balakrishnan v. M. Krishnamurthy (1998) 7 SCC 123 relied on  (AY.2015-16)