M/S. SAYEDPUR SAMABAY KRISHI UNNAYAN SAMITY (SKUS) LTD.,HOWRAH vs. I.T.O., WARD - 47(2), KOLKATA

ITA 537/KOL/2026Status: DisposedITAT Kolkata24 June 2026AY 2018-20193 pages
AI SummaryAllowed

What were the facts?

The assessee filed an original return which was treated as invalid for not being e-verified. A subsequent return was filed claiming deduction under Section 80P, but this was denied on the grounds of late filing.

What did the Tribunal hold?

The Tribunal held that Section 80AC(ii) of the Act, which mandates timely filing for deductions, was introduced w.e.f. 01.04.2021 and is not applicable to the assessment year 2018-19. Therefore, the denial of Section 80P deduction in the intimation under Section 143(1) was invalid.

What were the issues?

Whether the denial of deduction under Section 80P for Assessment Year 2018-19 was 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,

Hearing: 24/06/2026Pronounced: 24/06/2026

Per George Mathan, JM: This is an appeal filed by the assessee against the order of the CIT, APPEAL ADDL/JCIT(A)-3, CHENNAI [hereinafter referred to as the ‘CIT(A)’] in appeal no. ADDL/JCIT(A)-3, CHENNAI/10014/2017- 18 dated 26.11.2025. 2. Shri Subash Agarwal, AR represented on behalf of the assessee and Shri Mrinmay Basak, Sr. DR represented on behalf of the revenue.

3.

It was submitted by the ld. AR that the assessee had filed its original return on 31.08.2018, however, the said return was not e-

ITA 537/Kol/2026 verified and the same was treated as invalid by the CPC. The assessee filed another return on 07.02.2019 declaring nil income af

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 4,983 judgments and leading authorities on Section 80P →

Recent GST High Court judgments

Search GST case law →