ALLCARGO LOGISTICS PARK PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER WARD 14(1)(1), MUMBAI

This appeal by the assessee is preferred against the order of the ld. CIT(A)/Addl./JCIT(A), Panaji [hereinafter “the ld. CIT(A)”] dated 09/01/2025 pertaining to AY 2022-23.

The grievance of the assessee reads as under:- “1.1. On the facts and in the circumstances of the case and in law, the Ld. Addl./Jt. Commissioner of Income Tax, Appeals - Panaji ("Ld. CIT(A)" vide order dated January 09, 2025 under section 250 of the Income tax Act, 1961 ("the Act") erred in confirming the order passed by the Ld. Centralized Processing Centre System ("Ld. CP") dated March 16, 2023 under section 143(1) of the Act ("impugned order") without appreciating that the same is contrary to law and without jurisdiction. 1.2. The Appellant prays that the impugned order dated March 16, 2023 under section 143(1) of the Act be quashed and set aside. 2.1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in confirming the disallowance made by the Ld. CPC under Section 80IA(4) of the Act amounting to Rs. 13,07,59,888/- claimed on enterprise engaged in Infrastructure Development without considering the fact that the Form 10CCB for 2 claiming deduction under Section 80IA(4) of the Act has been filed by the Appellant company. 2.2. The Appellant prays that the Ld. CPC/ Assessing Officer be directed to allow deduction u/s. 80IA(4) of the Act amounting to Rs. 13,07,59,888/-. The Appellant craves leave to amend, alter, modify and add any further grounds of appeal, if required.”

Having heard rival submissions, we have carefully perused the orders of the authorities below. Undisputedly, the assessee could not upload Form 10CCB before the due date, due to certain technical glitch on the Income-tax portal because of which, the CPC Bengaluru while processing the return of income did not allow the claim of deduction u/s 80IA(4) of the Act.

Be that as it may, subsequently, the return of income was selected for scrutiny assessment through CASS and accordingly, statutory notices were issued and served upon the assessee and while framing the assessment order u/s 143(3) r.w.s. 144B of the Act, the AO thoroughly scrutinised the claim of deduction u/s 80IA of the Act and after thorough examination, the claim was allowed. Therefore, on given facts, we do not find any merit in the impugned adjustment made by the CPC Bengaluru. The same is directed to be deleted.

In the result, appeal of the assessee is allowed. Order pronounced in the Court on 8th July, 2025 at Mumbai. Sd/- Sd/- (SANDEEP SINGH KARHAIL) (NARENDRA KUMAR BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated 08/07/2025 *SC SrPs *SC SrPs *SC SrPs *SC SrPs