{"id":64507,"date":"2026-09-07T12:06:07","date_gmt":"2026-09-07T06:36:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/chennithala-thriperumthura-service-co-operative-bank-ltd-v-ito-2026-348-ctr-595-ker-hc\/"},"modified":"2026-09-07T12:06:07","modified_gmt":"2026-09-07T06:36:07","slug":"chennithala-thriperumthura-service-co-operative-bank-ltd-v-ito-2026-348-ctr-595-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/chennithala-thriperumthura-service-co-operative-bank-ltd-v-ito-2026-348-ctr-595-ker-hc\/","title":{"rendered":"Chennithala Thriperumthura Service Co-Operative Bank Ltd. v. ITO (2026) 348 CTR 595 (Ker.)(HC)"},"content":{"rendered":"<p>The assessee claimed deduction under section 80P(2) despite not having filed a return of income even after issuance of notice under section 142(1). The High Court held that section 80A(5) makes filing of a return containing the claim for deduction under Chapter VI-A a mandatory condition. Since no return was filed, the assessee was not entitled to deduction under section 80P(2). (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80P : Co-operative societies-Return of income-Chapter VI-A-Deduction under section 80P cannot be allowed in the absence of a return of income. [S. 80P(2), 80A(5), 139,142(1), 260A] <\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-64507","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gMr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64507","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=64507"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64507\/revisions"}],"predecessor-version":[{"id":64508,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64507\/revisions\/64508"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64507"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64507"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64507"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}