SHALIMAR CO.OP. HOUSING SOCIETY LTD,,AHMEDABAD vs. INCOME TAX OFFICER, WARD-1(1)(3), AHMEDABAD

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ] ] Before Shri Sanjay Garg, Judicial Member आयकर अपील सं /ITA No.795/Ahd/2026 िनधा"रण वष" /Assessment Year : 2019-20 Shalimar Co. Op. Housing Society ITO Ltd., बनाम/ Ward-1(1)(3), v/s. Ground Floor, Nr. Embassy Market, Ahmedabad Navrangpura, Ahmedabad-380009 "थायी लेखा सं./PAN: AAAAS8368L (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee by : Shri Divyaknat Parikh, AR Revenue by : Shri Amit Pratap Singh, Sr. DR सुनवाई की तारीख/Date of Hearing : 23/07/2026 घोषणा की तारीख /Date of Pronouncement: 29/07/2026 आदेश/O R D E R The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), ADDL/JCIT(A)-2, Hyderabad [hereinafter referred to as ‘Ld. CIT(A)’] dated 13/02/2026 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2019- 20. 2. The assessee in this appeal is aggrieved by the action of the Assessing Officer (in short “the AO”) in disallowing the deduction claimed of Rs. 13,25,416/- u/s 80P(2)(d) of the Act. 3. The brief facts of the case are that the CPC while processing the return, noted that the return was filed beyond the due date, therefore, the impugned deduction claimed by the assessee was disallowed. The Shalimar Co. Op. Housing Society Ltd. vs. ITO

assessee filed rectification application u/s 154 of the Act pleading that the date for filing the return was extended by the CBDT and therefore, the return was filed within the prescribed period. The AO accepted the said contention and even deleted the fees levied u/s 234F and interest u/s 234A of the Act. However, inadvertently, did not give relief relating to the disallowance made of Rs. 13,25,416/- u/s 80P(2)(d) of the Act. The assessee, thereafter, moved one after the another rectification applications before the AO, which were not entertained/decided by the AO. The assessee ultimately filed appeal before the Ld. CIT(A). However, there was a delay occurred of 1514 days in filing the appeal before the Ld. CIT(A). The assessee pleaded before the Ld. CIT(A) that the delay has occurred due to the reason that the assessee was availing the remedy of filing rectification application before the AO u/s. 154 of the Act. The Ld. CIT(A) held that even if the assessee is given the relaxation of the limitation period in respect of time consumed in pursuing of his remedy u/s 154 of the Act, still there was a delay of more than 10 months. He, therefore, dismissed the appeal of the assessee being barred by limitation. 4. Being aggrieved by the order of the Ld. CIT(A), the assessee has come up in appeal before this Tribunal. 5. I have heard the rival contentions and perused the material on record. 6. Admittedly in this case there was a mistake on the part of the CPC/AO in not allowing the deduction to the assessee under the Shalimar Co. Op. Housing Society Ltd. vs. ITO

mistaken belief that the return was filed after due date, whereas, the CBDT had extended the date for filing of the return and hence, the return was filed within limitation period. The AO/CPC, in fact, has also accepted the said mistake, however, inadvertently failed to give relief relating to the disallowance made by the CPC u/s 80P(2)(d) of the Act. It is also apparent on record that the assessee had been pursuing his remedy before the AO and filed various rectification applications and ultimately waited for the outcome of the same and when there was no proper response received from CPC, the assessee ultimately had to file the appeal before the Ld. CIT(A), resulting into the aforesaid delay in filing the appeal before the Ld. CIT(A).

आदेश की "ितिलिप अ"ेिषत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant 2. ""थ" / The Respondent. 3. संबंिधत आयकर आयु" / Concerned CIT 4. आयकर आयु" अपील ( ) / The CIT(A)-(NFAC) 5. िवभागीय "ितिनिध आयकर अपीलीय अिधकरण अहमदाबाद /DR,ITAT, Ahmedabad. , , 6. गाड" फाईल / Guard file. आदेशानुसार/ BY ORDER, सहायक पंजीकार (Asstt.