CORBETT NATURE RESERVE,RAMNAGAR vs. INCOME TAX OFFICER, RAM NAGAR

ITA 65/RPR/2026Status: DisposedITAT Dehradun28 July 2026AY 2021-225 pages
AI SummaryRemanded

What were the facts?

The assessee, a partnership firm running a resort, was denied deduction under Section 80IC due to belated filing of Form 10CCB, despite a technical glitch preventing timely online submission. Rectification and appeal to the CIT(A) were unsuccessful.

What did the Tribunal hold?

The Tribunal held that filing Form 10CCB within the stipulated date is directory, not mandatory, citing judicial precedents. The denial of deduction solely on this ground was considered overly technical.

What were the issues?

Whether the belated filing of Form 10CCB, due to a technical glitch, warrants denial of deduction under Section 80IC. Whether the CIT(A) violated principles of natural justice by not duly considering the assessee's submissions.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN CIRCUIT BENCH: DEHRADUN

Before: SHRI MAHAVIR SINGH & SHRI SANJAY AWASTHI

For Respondent: Shri Deepak Choudary, JCIT
Hearing: 20/07/2026Pronounced: 28/07/2026

PER BENCH: This appeal by assessee is arising out of the order of Learned Commissioner of Income Tax (Appeals), Raipur [CIT(A)] in Appeal No. NFAC/2020-21/10455737 dated 25.08.2025 for Assessment Year 2021-22. 2. In this case, it is seen that the assessee is a partnership firm running a resort at Ramnagar, Nanital. In this case, the assessee was served intimation u/s 143(1) of the Act dated 03.09.2021 through which the deduction sought of Rs.13,57,365/- u/s 80IC of the IT Act was disallowed due to belated filing of Form 10CCB. This happened in spite of fact that the assessee’s Chartered Accountant had already submitted the audited form online on 31.12.221. The assessee thereafter submit

The order continues below.

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