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the petitioners are directed to file a statutory appeal before the Commissioner of Income Tax (Appeals) within a period of three(3) weeks from today. However, let no recovery of the demand relating to this issue be enforced till the disposal of the appeals.

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Sec. 80P of Income Tax Act, 1961— Deduction— the assessee – society was registered under the provisions of the TNCS Act. It defines the word 'members' under Section 2(16) to mean a person joining in the application for the registration of society and a person admitted to the membership after registration in accordance with the provisions of the Act, the Rules framed thereunder and the By-laws and includes an associate member. Assessing authority rejected the claim of deduction under section 80P of the Income tax act. the Assessing Officer himself found that the associate members are also admitted as members of the society. In such circumstances, the Assessing Officer fell into an error in not granting any relief to the assessee society, which was rightly granted by the CIT (A) as confirmed by the Tribunal. Revenue filed write petition. The  substantial questions of law framed are answered against the Revenue. The writ petition was disposed. --- GOBICHETTIPALAYAM PUBLIC SERVANTS CO-OP. THRIFT & CREDIT SOCIETY LIMITED vs. ITO. [2020] 23 ITCD Online 10 (MAD)