S 373 THE SLM CORPORATION HSC AND HIGH SCHOOL STAFF CO-OP T&C SOC LIMITED,SALEM vs. THE INCOME TAX OFFICER, WARD-1(1), SALEM

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ITA 1085/CHNY/2026Status: DisposedITAT Chennai21 April 2026AY 2019-204 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the case to the AO to await the decision on the condonation petition. If the delay is condoned, the AO is directed to consider the Section 80P deduction claim on merits.

What were the facts?

The assessee, a co-operative society, filed its return of income belatedly. The deduction claimed under Section 80P was disallowed by the CPC and confirmed by the FAA on the grounds of delayed filing. The assessee has filed a condonation petition under Section 119(2)(b) which is pending.

What were the issues?

Whether the disallowance of Section 80P deduction due to delayed filing is justified when a condonation petition is pending. The impact of a pending condonation petition on the eligibility for deductions.

Which sections of the Income-tax Act were involved?

Section 80P,Section 139,Section 143(1),Section 119(2)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

Before: SHRI GEORGE GEORGE KAND MS PADMAVATHY S

Hearing: 20.04.2026Pronounced: 21.04.2026

आदेश/ O R D E R PER GEORGE GEORGE K, VICE PRESIDENT: This appeal filed by the assessee is directed against the Addl/JCIT(A), Ranchi order dated 12.12.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2019-20.

:- 2 -: ITA No.1085/Chny/2026 2. Brief facts of the case are as follows: The assessee is a Co- operative society registered under The Tamilnadu Cooperative Societies Act, 1983. For the relevant assessment year 2019-20, the assessee society has filed its return of income belatedly on 12.10.2020. The return was processed by the CPC, which issued an intimation under section 143(1) of the Act dated 13.01.2021, wherein the deduction claimed under section 80P of the Act was disallowed on the ground that the return of income was not filed within the time prescribed u/s. 139 of the Act.

3.

Aggrieved by the intimation issued u/s.143(1) of the Act, the assessee filed appeal before the First Appellate Authority (‘FAA’). After considering the submissions of the assessee, the FAA confirmed the order of the AO.

4.

Aggrieved by the order of the FAA, the assessee has filed the present appeal before the Tribunal. The Ld.AR submitted that the assessee has filed a condonation petition dated 12.12.2025 vide Acknowledgement No.851679871121225 before the CCIT, Coimbatore u/s.119(2)(b) of the Act praying for condonation of delay in filing return of income u/s.139(1) of the Act, which is presently pending for consideration. It was further submitted that

:- 3 -: ITA No.1085/Chny/2026 since the condonation petition u/s. 119(2)(b) of the Act before the competent authority has a direct bearing, the matter may be restored to the files of the AO to await the decision of the Competent Authority on the condonation application filed in terms of section 119(2)(b) of the Act.

5.

The Ld.DR supported the order of the FAA.

6.

We have heard rival submissions and perused the material on record. The assessee had approached the Competent Authority u/s.119(2)(b) of the Act for condonation of delay in filing return of income u/s.139(1) of the Act. The assessee’s application for condonation of delay u/s.119(2)(b) of the Act has a direct bearing as regards the claim of deduction u/s.80P of the Act. In event the competent authority condones the delay in filing the return of income filed by the assessee necessarily the claim of deduction u/s.80P of the Act has to be considered on merits by the concerned AO. Since the assessee’s application of condonation of delay in filing the return of income is pending consideration before the Competent Authority, we deem it appropriate to restore the case to the files of the AO. The AO is directed to pass afresh order after the Competent Authority has passed the order regarding the assessee’s

:- 4 -: ITA No.1085/Chny/2026 petition for condonation of delay in filing the return of income. It is ordered accordingly.

7.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open court on 21st April, 2026 at Chennai.

Sd/- Sd/- (प�मावती एस) (जॉज� जॉज� के) (PADMAVATHY S) (GEORGE GEORGE K) लेखा सद�य/ACCOUNTANT MEMBER उपा�य� /VICE PRESIDENT चे�ई/Chennai, �दनांक/Dated, the 21st April, 2026 RSR आदेश क� ��त�ल�प अ�े�षत/Copy to: 1. अपीलाथ�/Appellant 2. ��यथ�/Respondent 3. आयकर आयु�त /CIT, Salem 4. �वभागीय ��त�न�ध/DR 5. गाड� फाईल/GF. By Order Digitally signed by REKHA REKHA SENTHIL RAJ SENTHIL RAJ Date: 2026.04.24 10:08:58 +05'30'

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