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Sectio 80P, Income Tax

Issue Id: - 115284
Dated: 5-8-2019
Sectio 80P

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Dear Experts

Kindly advice the remedy available to a Primary Agricultural Cop-Operative Society eligible for exemption u/s 80 P filed their return in first time after receiving Notices from Income Tax Department for AY 2018-19 on 30 th March 2019 .Now they received Intimation u/s 143 from CPC not allowing the 80 P Exemption and taxed the full amount at Normal rate. In this case please note that the due date was extended up Feb 28 due to Flood in Kerala but the benefit could not enjoyed due the fact that the date extended information was received on;ly on Feb 27, 2019. In this case what is the remedy / remedies availble the assessee agrieved by the intimation

Thanks in advance

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