BHOJIPURA GANNA SAMITI LIMITED,LAKHIMPUR KHERI vs. ITO-1(1),, BAREILLY

ITA 245/LKW/2023Status: DisposedITAT Lucknow19 May 2026AY 2019-208 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the amendment to Section 143(1)(a)(v) allowing disallowance of Chapter VI-A deductions was effective from AY 2021-22 and thus not applicable to AY 2019-20. Therefore, the disallowance made by the CPC was not permissible.

What were the facts?

The assessee claimed a deduction under Section 80P for AY 2019-20. The CPC disallowed this claim under Section 143(1)(a)(ii) because the return was filed belatedly, citing Section 80AC. The CIT(A) upheld this disallowance.

What were the issues?

Whether the disallowance of Section 80P deduction under Section 143(1)(a) is permissible for AY 2019-20 when the return was filed belatedly, considering the applicability of amendments to Section 143(1)(a).

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘B’, LUCKNOW

Before: SHRI KUL BHARAT, VICE- & ANADEE NATH MISSHRA

For Appellant: Shri K. R. Rastogi, CA

PER ANADEE NATH MISSHRA:A.M.

(A) This appeal has been filed by the assessee against the impugned appellate order of learned CIT(A)/National Faceless Appeal Centre (NFAC), Delhi dated 21.02.2023 for the AY 2019-20. The assessee has raised the following grounds of appeal:

“(1) That the Ld. C.I.T. (A), NFAC, erred on facts and in law in upholding the disallowance of Rs. 1,06,68,914/- u/s 80P of I. T. Act made by CPC Bengaluru u/s 143(1)(a)(ii) of 1. T. Act. (2) That though Assessee Society submitted belated Return, but Ld. C.LT.(A) failed to appreciate that Section 80AC of I. T. Act, gave power to insist upon the compliance of

The order continues below.

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