BANAGRAM SKUS LIMITED,BANAGRAM vs. THE INCOME TAX OFFICER, WARD 41(1), NADIA, NADIA

ITA 1691/KOL/2026Status: DisposedITAT Kolkata19 August 2026AY 2023-248 pages
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What were the facts?

The assessee claimed a deduction under Section 80P, but the CPC disallowed it during processing under Section 143(1)(a) because the return was filed as an updated return beyond the due date. The CIT(A) upheld this disallowance, directing the assessee to seek condonation for the delay.

What did the Tribunal hold?

The Tribunal held that while prima facie adjustments can be made for deductions claimed under Chapter VI-A if the return is filed beyond the due date, an intimation to the assessee is necessary before such adjustments. The Tribunal found that this procedural requirement might not have been met.

What were the issues?

Whether the disallowance of Section 80P deduction under Section 143(1)(a) for an updated return filed beyond the due date was valid without proper intimation, and if the matter should be remanded for fresh processing.

Which sections of the Income-tax Act were involved?

Section 80P,Section 143(1)(a),Section 139(8A),Section 80AC,Section 119(2)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH AT KOLKATA

Before: SHRI YOGESH KUMAR US & SHRI RAKESH MISHRA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Addl/JCIT(A)-Thiruvanantpuram [hereinafter referred to as Ld. ‘Addl/JCIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for AY 2023-24 dated 17.03.2026. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal:

"

1.

Erroneous Confirmation of Disallowance: The Ld. Addl./JCIT Commissioner of Income Tax (Appeals) [CIT(A)] erred in law and on facts by confirming the action of the Centralized Processing Centre (CPC) in disallowing the deduction of ₹6,72,553 claimed under Section 80P of the Income Tax Act, 196

The order continues below.

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