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2013 (4) TMI 574 - AT - Income TaxEntitlement for deduction u/s. 80P(2)(a)(vi) - CIT allowed the claim - assessee is a co-operative society and is engaged mainly in running restaurants - Held that:- Assessment order is silent about the claim of the assessee for deduction u/s 80P(2)(a)(vi) of the Act. Before us also, the assessee did not furnish any material to show that it did make a claim before the assessing officer. Even if it is assumed that the assessee would have made such a claim, AO did not discuss anything about the eligibility of the assessee for deduction u/s 80P(2)(vi). The issue of eligibility of the assessee to claim deduction u/s 80P(2)(a)(vi) cannot be decided unless a detailed examination of the bye-laws and other relevant materials are carried out. Both the AO and CIT(A) has not carried out the required verification/examination as such an examination is required to be carried out at the end of the assessing officer, since the assessment order is silent about the issue of sec. 80P(2)(a)(vi). Accordingly order of CIT(A) on this issue and restore the same to the file of the AO for fresh consideration. Since main issue has been restored the issue relating to sec. 40(a)(ia) may also be examined afresh by the assessing officer.
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