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2022 (7) TMI 1055 - ITAT MUMBAIDisallowance u/s 80P - interest income earned by a cooperative society on its investments held with a co-operative bank - HELD THAT:- We are of the considered view that the assessee is a co-operative society which is entitled for deduction under section 80P(2)(d) being interest earned from deposits in a co-operative society. In the case of New Ideal Co-operative Housing Society Ltd [2021 (2) TMI 578 - ITAT MUMBAI] and also in the case of M/s Solitaire CHS Ltd [2019 (12) TMI 80 - ITAT MUMBAI] held that the interest income earned by a cooperative society on its investments held with a co-operative bank would be eligible for claim of deduction under section 80P(2)(d) - In the case on hand, the CIT(A) has not disposed of the appeals on merit citing reasons that the assessee has not furnished complete details of the ITR, we deem it appropriate to restore the matter to the file of the Ld.CIT(A) for deciding the appeal fresh - Appeal of the assessee is allowed, for statistical purpose.
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