Judgement

ITAT rules CPC cannot disallow Section 80P deduction through summary processing or rectification.

ITAT Allows Section 80P Deduction on Interest From Co-operative Banks.

ITAT holds donations cannot be fully taxed without verifying allowable expenditure under normal provisions.

ITAT accepts marriage gifts and savings as valid source for demonetisation cash deposits.

ITAT rules CHA reimbursements cannot be taxed under Section 69A without proving ownership of funds.

ITAT holds Form 26AS mismatch alone cannot justify addition where income was already accounted for in the correct year.

ITAT remands appeal after directing fresh consideration of delay condonation application on merits.