SHRI SAMARTH SAHAKARI MAJOOR SANSTH MARYADIT,MUMBAI vs. ITO WARD-5, PANVEL

ITA 6343/MUM/2025Status: DisposedITAT Mumbai14 May 2026AY 2013-147 pages
AI SummaryRemanded

What were the facts?

The assessee, a co-operative labour society, failed to file an original return. A notice under Section 148 was issued, and the assessee filed a return declaring nil income after claiming deduction under Section 80P(2)(a)(vi). However, due to technical issues with the e-filing portal, the return could not be e-verified.

What did the Tribunal hold?

The Tribunal held that the validity of the return filed by the assessee requires factual verification by the Assessing Officer. The CIT(A) passed an ex-parte order without adjudicating these contentions, thus the matter was restored to the AO for de novo adjudication.

What were the issues?

Whether the Assessing Officer can proceed with assessment on the premise that no valid return was filed when the assessee claims to have filed it electronically but faced technical issues with e-verification.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 151A,Section 148,Section 44AD,Section 80P(2)(a)(vi)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES, MUMBAI

Before: HON’BLE BEENA PILLAI & HON’BLE ARUN KHODPIA

For Respondent: Shri. Paresh Deshpande, DR

PER BEENA PILLAI, JUDICIAL MEMBER:

Present appeal filed by assessee is directed against the order passed by NFAC, Delhi [hereinafter referred to as “Ld.CIT(A)”]

ITA 6343/MUM/2025 SHRI SAMARTH SAHAKARI MAJOOR SANSTH MARYADIT

dated 10/09/2025 for A.Y. 2013-14, on the following grounds of appeal:-

“1. On the facts and in the circumstances of the case, and in law, the assessment ord

The order continues below.

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