TAKAPURA SKUS LTD.,,PURBA MEDINIPUR vs. ITO, WARD 27(1),, HALDIA

ITA 1895/KOL/2025Status: DisposedITAT Kolkata06 May 2026AY 2019-20203 pages
AI SummaryAllowed

What were the facts?

The assessee claimed deduction under Section 80P for AY 2019-20. The return was filed belatedly, and the intimation under Section 143(1) denied the deduction on this ground.

What did the Tribunal hold?

The tribunal held that Section 80AC(ii), which mandates timely filing for Section 80P deductions, was not applicable for AY 2019-20 as it came into effect from April 1, 2021. Therefore, the denial of deduction was invalid.

What were the issues?

Whether the denial of deduction under Section 80P for AY 2019-20 due to belated filing is valid when Section 80AC(ii) was not yet in force.

Which sections of the Income-tax Act were involved?

Section 80P,Section 80AC(ii),Section 139(1),Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA

Hearing: 06/05/2026Pronounced: 06/05/2026

Per George Mathan, JM: This is an appeal filed by the assessee against the order of the ADDL/JCIT(A)-10, MUMBAI [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2018-19/10035475 dated 04.07.2025. 2. Shri Giridhar Dhelia, Advocate represented on behalf of the assessee and Shri Kallol Mistry, Sr. DR, Sr. DR represented on behalf of the revenue.

3.

It was submitted by the ld. AR that the impugned assessment year is 2019-20. The assessee has filed return of income on 27.12.19

2 ITANo.1895/Kol/2025 and the intimation came to be passed on 01.05.20 wherein the assessee’s claim of deduction u/s 80P has been denied on the ground that the return has been filed belatedly. It was

The order continues below.

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