BOMBAY HIGHWAY CARRIERS PRIVATE LIMITED,DELHI vs. ITO WARD 5 (1), DELHI

ITA 6863/DEL/2026Status: DisposedITAT Delhi22 September 2026AY 2014-152 pages
AI SummaryAllowed

What were the facts?

The assessee's appeal concerns the denial of deduction under Section 80IA(4) for Assessment Year 2014-15. The deduction was denied due to a belated return filing and the assessee being considered a sub-contractor.

What did the Tribunal hold?

The Tribunal held that the belated filing of the return does not disentitle the assessee to the deduction, relying on the case law Chirakkal Services Co-op Bank Ltd. vs CIT. The assessee's grievance regarding the Section 80IA(4) deduction was accepted.

What were the issues?

Whether a belated return filing disallows the claim for deduction under Section 80IA(4). Whether the assessee's status as a sub-contractor affects its eligibility for the deduction.

Which sections of the Income-tax Act were involved?

Section 80IA(4),Section 80A(5),Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI SATBEER SINGH GODARA

PER SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER:

This assessee’s appeal for assessment year 2014-15, arises against the Commissioner of Income Tax (Appeals) Commissioner Of Income Tax/National Faceless Appeal Centre [for short, ‘CIT(A)/NFAC’], Delhi’s DIN and order no. ITBA/NFAC/S/250/2026-27/1088387707(1) dated 10.04.2026 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parti

The order continues below.

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