DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD., HISAR

ITA 5703/DEL/2016Status: DisposedITAT Delhi07 February 2023AY 2012-1343 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee had complied with the requirements for filing the return on time, and the technical error was beyond their control. The Tribunal also found that the assessee's engagement in bio-medical waste treatment qualified for the deduction under Section 80IA(4).

What were the facts?

The Revenue appealed against the deletion of disallowance of deduction under Section 80IA. The assessee claimed the deduction, but the AO disallowed it, treating the return as late due to a technical error in uploading. The CIT(A) deleted the addition, and the Revenue appealed this decision.

What were the issues?

Whether the deduction under Section 80IA is allowable when the return of income is filed late due to a technical error, and whether the assessee's activity qualifies as an eligible infrastructural facility under Section 80IA(4).

Which sections of the Income-tax Act were involved?

Section 80IA,Section 139

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Cases cited in this judgment(8)Show list

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Income Tax Appellate Tribunal, DELHI BENCH : G : NEW DELHI

Before: SHRI C.M. GARG & SHRI PRADIP KUMAR KEDIA

For Appellant: Shri Ramesh Goyal, CA &, Shri Akshay Goyal, Advocate
For Respondent: Ms Kajal Singh, Sr. DR
Hearing: 18.01.2023Pronounced: 07.02.2023

PER C.M. GARG, JM: ITA Nos.5701 to 5704/Del/2016 by the Revenue are directed against the separate orders of CIT(A), Hisar, relating to Assessment Years 2011-12, 2012-13, 2012-13 & 2013-14. ITA No.7380/Del/2018 filed by the Revenue is directed against the order of the CIT(A)-2, Gurgaon, relating to assessment year 2014-15. 2. The grounds of appeal raised by the Revenue in ITA No.5701/Del/2016 for AY 2012-13 read as under:-

ITA Nos.5701-5704/Del/2016 “i) On the facts &in the circumstances of the case the ld.CIT(Appeals) has erred in deleting the addition of Rs.4,12,98,981/- made on account of disallowance o

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