THE COIMBATORE CO-OP.PRIMARY AGRICULTURE AND RURAL DEVELOPMENT BANK LTD,COIMBATORE vs. INCOME TAX OFFICER NON CORP WARD 2(1), COIMBATORE

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ITA 1638/CHNY/2026Status: DisposedITAT Chennai21 September 2026AY 2018-20193 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s order denying the Section 80P claim, as the assessee had not filed a return of income under Section 139(1) and made no submissions. The grounds raised by the assessee were dismissed.

What were the facts?

The assessee's claim under Section 80P was denied by the AO for lack of submissions. The assessee also failed to make any submissions before the first appellate authority.

What were the issues?

Whether the assessee was eligible for the Section 80P deduction when no return of income was filed and no submissions were made before the appellate authorities.

Which sections of the Income-tax Act were involved?

Section 80P,Section 139(1)

AI-generated summary — verify with the full judgment below

Before: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

Hearing: 21.07.2026Pronounced: 21.09.2026

आयकर अपीलीय अिधकरण, ’सी’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI �ी इंटूरी रामाराव, लेखा सद� एवं �ी एस.एस. िव�ने� रिव, �ाियक सद� के सम� । Before Shri Inturi Rama Rao, Accountant Member & Shri S.S. Viswanethra Ravi, Judicial Member आयकर अपील सं./I.T.A. No.1638/Chny/2026 िनधा�रण वष�/Assessment Year: 2018-19 The Coimbatore Co-op Primary Vs. The ITO, Agriculture and Rural Development Non Corporate Circle 2(1), Bank Ltd., Coimbatore. 97 Eleventh Street, Tatabad, Coimbatore 641012, Tamil Nadu. [PAN: AAAAТ5526F]

(अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Mr. Karunandham, Advocate (Virtual) ��थ� की ओर से/Respondent by : Mr. S. Premi, Addl. CIT सुनवाई की तारीख/ Date of hearing : 21.07.2026 घोषणा की तारीख /Date of Pronouncement 21.09.2026 : आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 17.02.2026 passed by the Ld. Commissioner of Income Tax (Appeal), NFAC, Delhi for the assessment year 2018-19.

2.

At the outset, it is noted that the AO denied the claim of the assessee under Section 80P of the Income Tax Act, 1961(for short, the Act) for not filing any submissions in support of his claim. Further, on

2 I.T.A. No.1638/Chny/26

perusal of para No. 10.1.2 of the impugned order, we note that no submissions whatsoever were made before the first appellate authority.

3.

Ld. AR, Mr. Karunandham, Advocate (Virtual), prayed for one opportunity in the interest of justice.

4.

Ld. DR, Mr. S. Premi, Addl. CIT, vehemently opposed the same.

5.

After hearing both the parties, we note that vide para No. 10.1.2 of the impugned order, Ld. CIT(A) primarily dismissed the appeal of the assessee for not filing return of income under Section 139(1) of the Act, which is not disputed by the Ld. AR and also evident from the assessment order. Therefore, we find no infirmity in the order of Ld. CIT(A) in denying the claim under Section 80P of the Act and it is justified. Thus, the grounds raised by the assessee are dismissed.

6.

In the result, the appeal filed by the assessee is dismissed. Order pronounced on 21st September, 2026 at Chennai.

Sd/- Sd/- (INTURI RAMA RAO) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated, 21.09.2026 MM/- आदेश की �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant, 2.��थ�/ Respondent, 3. आयकर आयु�/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय �ितिनिध/DR &

3 I.T.A. No.1638/Chny/26 5. गाड� फाईल/GF.

Digitally signed MANISH by MANISH MISHRA MISHRA Date: 2026.09.23 15:58:37 +05'30'

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