TMI Blog2024 (4) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. We find that identical grievance was raised before the Ld. CIT(A) on identical set of facts and after considering the facts and the submissions and drawing support from various judicial decisions, the Ld. CIT(A) allowed the claim. It is true that revenue has not filed any appeal against the order of the Ld. CIT(A) which means the issue has attained finality in the previous assessment year. On f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Faceless Appeal Centre, Delhi, erred in not allowing the claim of deduction under section 80P(2)(d) of Income-tax Act, 1961 (in short Act ). 3. Briefly stated the facts of the case are that the, assessee is a cooperative society who filed its return of income on 13.10.2018 declaring total income at ₹. 6,64,06,468/- and claimed the entire income as deduction under section 80P(2)(d) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also the Assessing Officer denied the claim of deduction under section 80P(2)(d) of the Act but the Ld. CIT(A) allowed the claim and the revenue has not filed any appeal against the order of the Ld. CIT(A). Hence the issue has attained finality. 6. We have given a thoughtful consideration to the orders of the authorities below. We have also considered the order of the Ld. CIT(A) for the A.Y. 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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