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Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA
Before: DR. MANISH BORAD, HON’BLE
O R D E R
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
The present appeal is directed at the instance of the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter the “ld. CIT(A)”) dated 30/11/2022, passed u/s 250 of the Income Tax Act, 1961 (“the Act’), for Assessment Year 2019-20.
The only issue for our consideration is that whether the ld. CIT(A) was justified in confirming the action of the CPC in denying the deduction under section 80P of the Act for delay in filing of the return of income.
We have heard rival contentions and perused the material placed before us. Assessment Year: 2019-2020 Saridaspur Sambay Krishi Unnayan Samity Ltd. 2