MINDTECK (INDIA) LIMITED ,BANGALORE vs. DCIT, CIRCLE-4(1)(2), BANGALORE

M/s. Mindteck (India) Limited (the Assessee/Appellant) has filed ITA No. 2077/Bangalore/2025 for Assessment Year 2018–19 against the Appellate Order dated 30.07.2025 passed by the National Faceless AppealCentre, Delhi (the Ld. CIT(A)). By that order, the Assessee’s appeal against the Assessment Order dated 15.02.2021 passed u/s. 143(3) of the Income Tax Act,1961, was allowed for statistical purposes.

Aggrieved by the same, the Assessee is in appeal before us. The sole grievance is the denial of the deduction of Rs. 11,90,545/- claimed u/s. 80JJAA of the Act.

Briefly stated, the Assessee, a company, filed its return of income on 30.11.2018 declaring a total income of Rs. 7,95,23,620/-.The return was processed u/s. 143(1) of the Act, and certain adjustments were made, including disallowance of the deduction of Rs. 11,90,545/- claimed u/s. 80JJAA of the Act. Thereafter, notice u/s. 143(2) of the Act was issued to the Assessee on 22.09.2019, culminating in the Assessment Order dated 15.02.2021 passed u/s. 143(3) of the Act, wherein the assessed income was retained as the returned income.

In the computation sheet, the Ld.Assessing Officererroneously reflected the aggregate income at Rs. 8,37,41,850/- by adopting the amount determined in the intimation issued u/s. 143(1) of the Act. Aggrieved, the Assessee preferred an appeal before the Ld. CIT(A), raising the disallowance of deduction u/s. 80JJAA of the Act as ground No. 5. The Assessee contended that the deduction was claimed in the return of income filed on 30.11.2018, along with Form No. 10DA as required under rule 19AB of the Income Tax Rules,1962, and that the same deduction was also disclosed in Form No. 3CD. The Ld. CIT(A) noted that although the Assessee filed the return of income and Form No. 10DA on 30.11.2018, the due date for filing the return, as extended u/s. 139(1), was 31.10.2018.Accordingly, the Ld. CIT(A) held that the return and audit report were filed beyond the statutory deadline, a mandatory condition for claiming deduction u/s.80JJAA, and therefore upheld the disallowance as being in accordance with law.

The Ld. Authorized Representative, while contesting the Appellate Order, submitted that the due date for filing the return of income in this case was 30.11.2018, and not 31.10.2018 as stated by the Ld. CIT(A). In support, she

The Ld. Departmental Representative, Shri Subramanian, JCIT–Senior Departmental Representative, strongly supported the orders of the lower authorities.

We have carefully considered the rival contentions and perused the orders of the Ld. lower authorities. The record shows that the Assesseefiled its return of income on 30.11.2018, which was also the due date for filing the original return for Assessment Year 2018–19, as recorded in the intimation issued u/s. 143(1) of the Act. Thus, the return of income and Form No. 10DA were filed within time, and the deduction of Rs. 11,90,545/- claimed by the Assessee could not have been disallowed. The Ld. CIT(A) was therefore incorrect in treating 31.10.2018 as the due date when the intimation itself records the due dateas 30.11.2018.

In view of the above, we direct the Ld.Assessing Officer to allow the Assessee deduction of Rs. 11,90,545/- u/s. 80JJAA of the Income Tax Act.

Accordingly, the appeal filed by the Assessee is allowed.