MA MANASA SAMABAY KRISHI UNNAYAN SAMITY,MURSHIDABAD vs. ITO, WARD - 56(3), MURSHIDABAD

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ITA 54/KOL/2025Status: DisposedITAT Kolkata28 April 2026AY 2023-244 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the provisions of Section 80P are controlled by Section 80AC, which mandates timely filing of returns for claiming such deductions. Since the return was filed late and the delay was not condoned, the disallowance was upheld.

What were the facts?

The assessee, a cooperative society, claimed deduction under Section 80P. The Assessing Officer disallowed the claim as the return was filed after the due date. The CIT(Appeals) confirmed this disallowance.

What were the issues?

Whether a deduction under Section 80P can be claimed if the return of income is filed beyond the due date prescribed under Section 139(1), without condonation of delay.

Which sections of the Income-tax Act were involved?

Section 80P,Section 80AC,Section 139(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ)

ITA No. 54/KOL/2025 (A.Y. 2023-2024) Ma Manasa Samabay Krishi Unnayan Samity IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 54/KOL/2025 Assessment Year: 2023-2024 Ma Manasa Samabay Krishi Unnayan Samity,…………………………………………….…Appellant Dakshin Raipur, Purandarpur, Khargram, Dist. Murshidabad-742171, W.B. [PAN:AAEAM8409N] -Vs.- Income Tax Officer,……………………………..Respondent Ward-56(3), Murshidabad, Aayakar Bhawan, 57, R.N. Tagore Road, Baharampore, Murshidabad-742101, W.B. Appearances by: Shri S.K. Das Sarma, Advocate, appeared on behalf of the assessee Shri Susanta Saha, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: March 18, 2026 Date of pronouncing the order: April 28, 2026 O R D E R

The present appeal is directed at the instance of assessee against the order of Id. Additional/ Joint Commissioner of Income Tax (Appeals), Thane dated 12.11.2024 passed for Assessment Year 2023-2024.

ITA No. 54/KOL/2025 (A.Y. 2023-2024) Ma Manasa Samabay Krishi Unnayan Samity 2. Facts in brief are that the appellant- assessee is a Cooperative Society. It was formed by the cultivators for the benefit of its members by providing credit facilities to its members, and engaged in providing facilities of supplying agricultural seeds, live stocks, fertilizers and other agricultural produce grown by its members, comprising of farmers and agriculturists to different government agencies. The assessee filed its return of income on 30.12.2023 being an agricultural cooperative society declaring total income at NIL after claiming the deduction under section 80P of the Act. The ld. Assessing Officer disallowed the claim of deduction made under section 80P of the Act amounting to Rs.8,52,120/-. As the return of income has not been filed within the due date as prescribed in section 139(1) of the Act, the claim of deduction under section 80P has been rejected by the CPC as per provisions of section 80AC of the Income Tax Act.

3.

On being aggrieved, the assessee preferred an appeal before the ld. CIT(Appeals). The ld. Additional/Joint CIT(Appeals) dismissed the appeal of the assessee confirming the addition made by the ld. Assessing Officer simply stating that the ld. Assessing Officer CPC has rightly disallowed the claim of deduction under section 80P as the return of income was filed by the assessee beyond the due date.

4.

On being aggrieved, the assessee preferred an appeal before the Tribunal. At the time of hearing, the ld. Counsel for the assessee pleaded that the claim of deduction under section 80P cannot be denied as per the provision of section 143(1)(a) of the

ITA No. 54/KOL/2025 (A.Y. 2023-2024) Ma Manasa Samabay Krishi Unnayan Samity Act and denial of exemption was contrary to the facts and law. He pleaded that the instant appeal is similar and identical to the facts of the case decided in favour of the assessee by the decision of this Tribunal in the case of Bhagirathi Cooperative Milk Producers Union Limited in Appeal No. 875/KOL/2025, order dated 25th June, 2025, and he pleaded to set aside the order passed by the revenue authorities. 5. On the other hand, ld. Departmental Representative pleaded to uphold the order of ld. CIT(Appeals).

6.

I have heard the rival submissions and perused the material available on records. The facts of the present case clearly show that the assessee has not filed the return within the due date as prescribed in the provisions of section 139(1) of the Act. The provisions of section 80P are controlled by the provisions of section 80AC of the Act. As the return has not been filed within the due date as prescribed under section 139(1) of the Act and as the delay in filing of the return has not been condoned by the appropriate authority, I find no reason to interfere in the order of ld. CIT(Appeals). Consequently, the order of ld. CIT(Appeals) stands upheld and the appeal of the assessee stands dismissed.

7.

In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 28/04/2026.

Sd/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 28th day of April, 2026

ITA No. 54/KOL/2025 (A.Y. 2023-2024) Ma Manasa Samabay Krishi Unnayan Samity

Copies to :(1) Ma Manasa Samabay Krishi Unnayan Samity, Dakshin Raipur, Purandarpur, Khargram, Dist. Murshidabad-742171, W.B.

(2) Income Tax Officer, Ward-56(3), Murshidabad, Aayakar Bhawan, 57, R.N. Tagore Road, Baharampore, Murshidabad-742101, W.B.

(3) Addl./JCIT(A), Thane; (4) CIT - , Kolkata; (5) The Departmental Representative; (6) Guard File TRUE COPY By order

Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha

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