{"id":44567,"date":"2024-07-25T15:38:01","date_gmt":"2024-07-25T10:08:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/wanka-vividh-karyakari-seva-sahkari-mandali-ltd-v-ito-2023-203-itd-779-surat-trib\/"},"modified":"2024-07-25T15:38:01","modified_gmt":"2024-07-25T10:08:01","slug":"wanka-vividh-karyakari-seva-sahkari-mandali-ltd-v-ito-2023-203-itd-779-surat-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/wanka-vividh-karyakari-seva-sahkari-mandali-ltd-v-ito-2023-203-itd-779-surat-trib\/","title":{"rendered":"Wanka Vividh Karyakari Seva Sahkari Mandali Ltd. v. ITO (2023) 203 ITD 779 (Surat) (Trib.)"},"content":{"rendered":"<p>Tribunal held that provision of section 80AC which deals with denial of deduction in respect of certain provision of Chapter VI-A, if a returned of income was not filed by assessee, would not apply to claim of deduction under section 80P.\u00a0 Requirement of making a claim in return of income under section 80A(5) is\u00a0 directory in nature and since nature of deduction and quantum is\u00a0 not disputed by Assessing Officer, deduction under section 80P(2)(a)(i) and 80P(2)(d) is\u00a0 to be allowed to assessee.\u00a0 (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80P :  Co-operative societies-Requirement of making a claim in return of income under section 80A(5) is  directory-Deduction under section 80P(2)(a)(i) and 80P(2)(d) is  to be allowed. [S. 80A,80A(5),  80AC , 80P(2)(a)(i),  80P(2)(d) , 139(1)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-44567","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bAP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44567","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=44567"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44567\/revisions"}],"predecessor-version":[{"id":44568,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44567\/revisions\/44568"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44567"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44567"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44567"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}