THE ADAJAN VIBHAG VIVIDH KARYAKARI SAHAKARI MANDLI LIMITED,SURAT vs. INCOME TAX OFFICER, WARD-1(3)(1), SURAT

ITA 142/SRT/2026Status: DisposedITAT Surat10 August 2026AY 2021-228 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee is eligible for the claimed deductions under Section 80P(2)(c)(i) and 80P(2)(d). The Tribunal relied on the Gujarat High Court's judgments, stating that such claims can be entertained at the appellate stage if the facts are on record.

What were the facts?

The assessee, a cooperative society, inadvertently failed to claim deductions under Section 80P(2)(c)(i) and 80P(2)(d) in its original return. After the return was processed, the assessee filed a rectification application which was partially allowed, but the deductions were not granted. The CIT(A) confirmed the AO's action.

What were the issues?

Whether the assessee can claim deductions under Section 80P(2)(c)(i) and 80P(2)(d) for the first time before the appellate authorities when not claimed in the original return, and if the assessee is eligible for these deductions.

Which sections of the Income-tax Act were involved?

Section 80P(2)(c)(i),Section 80P(2)(d),Section 154,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”

Before: Dr. Arjun Lal Saini

For Appellant: Shri P M Jagasheth, CA
For Respondent: Shri Ajay Uke, Ld. Sr. DR
Hearing: 19/05/2026

Per, Dr. Arjun Lal Saini, AM: Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2021-22, is directed against the order passed under section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 31.10.2025 by the National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Tax (Appeals) [in short ‘Ld. CIT(A)’] which in turn arises out of an assessment order passed by the Assessing

The order continues below.

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