Held that the  assessee is  a Co-operative Society registered under Kerala Co-operative Societies Act, 1969 and claimed that its income earned while carrying on business of providing credit facility to its members were eligible for deduction under section 80P(2)(a)(i), Assessing Officer was directed to decide claim in accordance with decision of Supreme Court in case of Mavilayi Service Co-operative Bank Ltd. v. CIT (2021) 279 Taxman 75 / 431 ITR 1 (SC)  (AY. 2012-13)