GREENTECH ENVIRON MANAGEMENT PVT. LTD.,KOLKATA vs. A.D.I.T., CPC, BANGALORE

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ITA 708/KOL/2022Status: DisposedITAT Kolkata24 February 2023AY 2019-20203 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that a procedural defect, such as not claiming a deduction in the original return, can be rectified by filing a revised return. The lower authorities were not justified in rejecting the claim made in the revised return.

What were the facts?

The assessee inadvertently failed to claim deduction under Section 80IA in its original return but later filed a revised return to include the claim. The lower authorities rejected the claim, stating it was not made in the original return.

What were the issues?

Whether a deduction claim made in a revised return, which was omitted in the original return, can be allowed. Whether procedural defects in filing a return can be cured at a later stage.

Which sections of the Income-tax Act were involved?

Section 80IA,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH KOLKATA

Before: Shri Sanjay Garg & Dr. Manish Borad

order

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