POONAM CHAMBERS B WING COMMERCIAL PREMISES CO OPERATIVE SOCIETY LTD,MUMBAI vs. DEPUTY COMMISSIONER INCOME TAX, MUMBAI

ITA 7044/MUM/2026Status: HeardITAT Mumbai08 October 2026AY 2021-202213 pages
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What did the Tribunal hold?

The Tribunal held that the appeal was maintainable. The primary issue was the disallowance of deduction claimed under Section 80P(2)(d) for AY 2019-20. The assessee contended that CPC Bengaluru had no power to make such a disallowance under Section 143(1)(a) for that assessment year, as the relevant power was introduced by the Finance Act, 2021, and applicable for subsequent years. The assessee relied on the decision in Vishva Villa Co Op Housing Society Ltd. The Tribunal noted that the Ld. CIT(A) had confirmed the disallowance based on the assessee's failure to comply with Section 80AC, which is applicable from AY 2018-19. However, the assessee argued that CPC's power to disallow deductions under Chapter VIA was limited to assessment years commencing on or after 01/04/2021. The judgment does not explicitly state the Tribunal's finding on the maintainability of the appeal or the merits of the disallowance, but implies the matter is being considered based on the grounds raised.

What were the facts?

The assessee, Poonam Chambers B Wing Commercial Premises Co Operative Society Ltd, filed appeals against two separate orders dated 18/03/2026 passed by the Ld. Addl./JCIT(A), Kochi, under Section 250 of the Income-tax Act, 1961. These orders pertained to Assessment Years 2019-20 and 2021-22. The appeals were heard together due to common assessee and the primary issue concerning deduction claimed under Section 80P(2)(d) of the Act. For AY 2019-20, the assessee claimed a deduction of Rs. 91,26,052, which was disallowed by CPC Bengaluru and confirmed by the Ld. CIT(A). The assessee's return for AY 2019-20 was filed on 20/09/2019, after the extended due date of 31/08/2019, due to internal disputes within the managing committee.

What were the issues?

1. Whether the Tribunal had jurisdiction to decide the appeal, given that the assessee's return for AY 2019-20 was filed after the extended due date, and the appeal was against an order passed under Section 250 of the Act. Assessee's contentions: The Ld. CIT(A) erred in confirming the disallowance of deduction claimed under Section 80P(2)(d) amounting to Rs. 91,26,052. The assessee argued that CPC Bengaluru lacked the power to make such a disallowance under Section 143(1)(a) for the AY 2019-20, as the power to disallow deductions under Chapter VIA was introduced for subsequent years by the Finance Act, 2021. The assessee relied on the decision of the Mumbai ITAT in Vishva Villa Co Op Housing Society Ltd. The assessee also contended that the delay in filing the return was due to circumstances beyond its control, specifically internal disputes leading to the dissolution of the managing committee and the appointment of an administrator. Revenue's contentions: Not recorded in the provided text.

Which sections of the Income-tax Act were involved?

Section 80P(2)(d),Section 250,Section 143(1)(a),Section 80AC

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Heard together (2 matters)

ITA 7043/MUM/2026
ITA 7044/MUM/2026

Read from the judgment's own cause title. This page is filed under one of them.

आयकर अपीलीय अधिकरण, म ुंबई पीठें, म ुंबई INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, MUMBAI BENCH: C BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER ITA 7043/MUM/2026 (निर्धारण वर्ा/Assessment Year: 2019-20) POONAM CHAMBERS B WING DEPUTY COMMISSIONER COMMERCIAL PREMISES CO INCOME TAX OPERATIVE SOCIETY LTD DCIT CIRCLE 22-1, PIRAMAL MUMBAI-400012, MUMBAI-400018, MAHARASHTRA MAHARASHTRA अपीलधर्थी Appellant प्रत्यर्थी Respondent

PAN of Assessee: AAAAP1685M

अपीलधर्थी द्वारा/Appellant represented by: Shri Vishnu Agarwal, AR प्रत्यर्थी द्वारा/Respondent represented by: Shri Ajay Soneji SR-Dr

ITA 7044/MUM/2026 (निर्धारण वर्ा/Assessment Year: 2021-2022) POONAM CHAMBERS B WING DEPUTY COMMISSIONER COMMERCIAL PREMISES CO INCOME TAX OPERATIVE SOCIETY LTD DCIT CIRCLE 22-1, PIRAMAL MUMBAI-400012, MUMBAI-400018, MAHARASHTRA MAHARASHTRA अपीलधर्थी Appellant प्रत्यर्थी Respondent

PAN of Assessee: AAAAP1685M

अपीलधर्थी द्वारा/Appellant represented by: Shri Vishnu Agarwal, AR प्रत्यर्थी द्वारा/Respondent represented by: Shri Ajay Soneji SR-Dr

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