AO couldn't deny sec. 80P relief to assessee without examining whether it was credit co-operative ba

IT: Where Assessing Officer did not examine that assessee was a credit co-operative bank or a credit co-operative society to decide section 80P exemption, matter was to be restored back to Assessing Officer for re-examination in light of decision of CIT v. Jafari Momin Vikas Co-op. Credit Society Ltd. [2014] 49 taxmann.com 571/227 Taxman 59 (Mag.)/362 ITR 331 (Guj.)