SANJEEVANI TEA INDUSTRIES,ASSAM vs. ITO, WARD - 1, TINSUKIA, ASSAM

ITA 39/GTY/2026Status: DisposedITAT Guwahati07 May 2026AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that denying a substantive claim solely due to a clerical or technical mistake is not justified, especially when the eligibility is otherwise verifiable. The matter was restored to the Assessing Officer for fresh examination.

What were the facts?

The assessee claimed a deduction under Section 80IE but made a clerical error in Form 10CCB, stating '80' instead of the actual deduction amount. This led to the deduction being allowed only as Rs. 80 instead of Rs. 1,27,55,761.

What were the issues?

Whether a clerical error in Form 10CCB can lead to the denial of a legitimate deduction under Section 80IE. The procedural correctness of disallowing a claim due to a technical mistake without examining the substantive eligibility.

Which sections of the Income-tax Act were involved?

Section 80IE,Section 143(1),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, – GUWAHATI BENCH

Before: Shri Sonjoy Sarma & Shri Rakesh Mishra

Per Sonjoy Sarma, Judicial Member:

The present appeal filed by the assessee is directed against the order dated 30.12.2025 passed by the Commissioner of Income Tax (Appeal) [hereinafter referred to as the ‘Ld. CIT(A)] u/s 250 of the Income Tax Act, 1961 (the ‘Act’) for the assessment year 2020-21. 2. Brief facts of the case are that the assessee is a partnership firm situated in the State of Assam and is engaged in the business of manufacturing black tea. For the assessment year 2020–21, the assessee claimed deduction u/s 80IE of the Act, amounting to Rs. 1,27,55,761/-

The order continues below.

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