No denial of sec. 80P relief when revenue failed to prove that society was accepting deposits from n

IT : In absence of any evidence on record that assessee society was accepting deposits from non-members also, Assessing Officer was not justified in rejecting assessee's claim for deduction under section 80P(2)(a)(i) taking a view that assessee was a primary co-operative bank and, therefore, provisions of section 80P(4) applied to assessee's case