Held that  that society registered under Kerala Co-operative Societies Act was entitled to claim deduction under section 80P. Court also held that  the Assessing Officer that books were not produced had not been expressly considered by the appellate authority and the Tribunal. The matter required reconsideration by the primary authority, for the return filed by the assessee had to be examined.  Followed  Mavilayi Service Co-Operative Bank Ltd. v. CIT (2021) 431 ITR 1 (SC). (AY.2012-13, 2013-14)