SHRI JATRUDA SEVA SAHKARI MANDALI,JATRUDA vs. ITO WARD 3 (1) (4), AMRELI

ITA 267/RJT/2026Status: DisposedITAT Rajkot31 August 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It restored the matter to the Assessing Officer to decide the issue afresh after considering the outcome of the assessee's pending application under Section 119(2)(b) for condonation of delay in filing the return.

What were the facts?

The assessee filed its return of income late for AY 2019-20 and claimed a deduction under Section 80P. The CPC disallowed this deduction due to the late filing. The CIT(A) dismissed the assessee's appeal.

What were the issues?

Whether the deduction under Section 80P is allowable when the return of income is filed beyond the due date. The impact of a pending application for condonation of delay in filing the return on the allowability of the deduction.

Which sections of the Income-tax Act were involved?

Section 80P,Section 139(1),Section 143(1),Section 119(2)(b),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri Hitesh Khandesa, Ld. AR
For Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Hearing: 31/08/2026Pronounced: 31/08/2026

Per, Shri Sonjoy Sarma, JM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2019-20, is directed against the order under section 250 of the Income-tax Act, 1961 [hereinafter referred to as ‘the Act’] passed by the National Faceless Appeal Centre [hereinafter referred to as ‘NFAC’], dated 28.09.2022, which in turn arises out of an order passed by C.P.C. u/s. 143(1) of the Act, dated 22.12.2020. 02. The brief facts of the case are that an intimation under section 143(1) of the Income-tax Act, 1961

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 80P

All 5,069 judgments and leading authorities on Section 80P →

Recent GST High Court judgments

Search GST case law →