BALVANTRAI CHHOTUBHAI DESAI DUNGRI VIBHAG RUPANTAR A V K S M LIMITED,VALSAD vs. INCOME TAX OFFICER, WARD - 1, VALSAD, VALSAD

ITA 42/SRT/2026Status: DisposedITAT Surat04 August 2026AY 2015-167 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CPC did not have the power to disallow the deduction under Section 80P at the time of processing under Section 143(1) for the assessment years in question (prior to April 1, 2021). The assessee was entitled to the deduction.

What were the facts?

The assessee claimed a deduction under Section 80P of the Income Tax Act, which was restricted by the CPC during processing under Section 143(1). The assessee's rectification applications and appeals were unsuccessful until reaching the ITAT.

What were the issues?

Whether the CPC had the authority to disallow Section 80P deduction under Section 143(1) processing for assessment years prior to April 1, 2021.

Which sections of the Income-tax Act were involved?

Section 80P,Section 143(1),Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”

Before: Dr. Arjun Lal Saini

For Appellant: Shri Chaitali Shah, CA
For Respondent: Shri Ajay Uke, Ld. Sr. DR
Hearing: 12/05/2026Pronounced: 04/08/2026

Per, Dr. Arjun Lal Saini, AM: Captioned two appeals filed by the same assessee, pertaining to assessment year 2011-12 and 2015-16, are directed against the separate orders passed under section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by the Commissioner of Income Tax Appeal, which in turn arise out of separate assessment orders passed by the Central Processing Centre (CPC) u/s 154/143(1) of the Act.

2.

Since,

The order continues below.

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