RAMESH SINGH,FARRUKHABAD, U.P. vs. ITO, FARRUKHABAD, U.P.

ITA 124/AGR/2026Status: DisposedITAT Agra29 September 2026AY 2020-20217 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and admitted additional evidence. It held that appellate authorities can entertain fresh claims and directed the Assessing Officer to allow the deductions after verification, citing judicial precedents and CBDT circulars.

What were the facts?

The assessee inadvertently failed to claim deductions under Section 80C and 80CCD(1B) in their original income tax return. A subsequent rectification petition under Section 154 was rejected, and the appeal to the CIT(A) was also dismissed.

What were the issues?

Whether deductions under Chapter VI-A can be allowed by appellate authorities even if not claimed in the original return or through rectification, and if additional evidence can be admitted.

Which sections of the Income-tax Act were involved?

Section 80C,Section 80CCD(1B),Section 154,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(SMC

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Arun Gangwar, Adv
Hearing: 07.07.2026Pronounced: 29.09.2026

PER:BRAJESH KUMAR SINGH, A.M.

This appeal is directed against the impugned order dated 25.03.2025 passed in appeal No NFAC/2019-20/10292716 by the NFAC (hereinafter referred to as the Commissioner of Income Tax), u/s. 250 of the Income Tax

Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2020-21, wherein ld. CIT (A) has dismissed assessee’s appeal.

2.

The present appeal has been filed delayed by 258 days. The assessee has filed a condonation application and the relevant extract of the same is reproduced as under :

“ The appellant most respectfully submits as under :

1.

That the appeal against the order passed by the Ld. Commissioner of Income Tax (Appeals) u/s. 250 could not be filed within the prescribed period o

The order continues below.

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