ANJALI PACKAGING,SIKKIM vs. D.C.I.T., CIRCLE - 3(2),, GANGTOK, SIKKIM

ITA 2017/KOL/2025Status: DisposedITAT Kolkata06 July 2026AY 2021-20225 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the late filing of Form 10CCB is a procedural defect and not a ground to deny the substantive benefit of deduction. The Tribunal relied on previous judgments stating that procedural requirements should be construed liberally.

What were the facts?

The assessee claimed deduction under Section 80IE but did not file Form 10CCB along with the return. The CPC disallowed the deduction during processing under Section 143(1) due to the non-filing of the form. The assessee subsequently filed the form belatedly.

What were the issues?

Whether the disallowance of deduction under Section 80IE for belated filing of Form 10CCB is justified, and if the delay in filing the form can be condoned.

Which sections of the Income-tax Act were involved?

Section 80IE,Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA

Before: SHRI PRADIP KUMAR CHOUBEY & RAKESH MISHRA

For Appellant: Shri Siddharth Agarwal, Advocate
For Respondent: Shri Sanjib Kumar Paul, Sr. DR
Hearing: 30.06.2026Pronounced: 06.07.2026

PER PRADIP KUMAR CHOUBEY, JUDICAL MEMBER:

This appeal filed by the assessee is directed against the order dated 13.08.2025 of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “ld. CIT(A)”) passed u/s 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year (A.Y.) 2021-22. 2. The facts of the case in brief are that the appellant belongs to North Eastern State of Sikkim and filed its return of income for the A.Y 2021-22 on 05/12/2021 declaring total income of Rs. Nil after claiming deduction u/s 80IE of Rs.78,86,852/-. The return of inco

The order continues below.

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