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Facts
The assessee claimed a deduction under Section 80JJA. The Assessing Officer denied this, stating the return was filed on 30/11/2018, past the due date of 30/10/2018. The CIT(A) upheld this.
Held
The Tribunal set aside the CIT(A)'s order, directing the Assessing Officer to re-adjudicate the claim. This involved verifying if the assessee was covered by Clause (aa) of Explanation 2 to Section 139(1) of the Act, which defines a later due date for assessees requiring a report under Section 92E.
Key Issues
Whether the due date for filing the return of income for the assessee was 30/10/2018 or 30/11/2018, considering the applicability of Section 92E and Explanation 2 to Section 139(1).
Sections Cited
80JJA, 250, 143(3), 143(3A), 143(3B), 92E, 139(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH, MUMBAI
order : 31.01.2025 O R D E R [ Per Rahul Chaudhary, Judicial Member:
1. 1. The present appeal preferred by the Assessee against the order, dated 03/10/2024, passed by the National Faceless Appeal Centre (NFAC), Delhi,[hereinafter referred to as ‘the CIT(A)’] under Section 250 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] whereby the Ld. CIT(A) had partly allowed the appeal against the Assessment Order, dated 17/03/2021, passed under Section 143(3) read with Sections 143(3A) & 143(3B) of the Act for the Assessment Year 2018-2019.
2. The Assessee has raised following grounds of appeal : “1. The CIT (Appeal) has erred in confirming the addition made by the learned assessing officer in disallowing the deduction Assessment Year 2018-2019 u/s.80JJA by holding that the due date for filing return of income was 31-10-2018 however the due date of filing of return of income in case of the company was 30-11-2018 and return was filed within stipulated time.”
3. The relevant facts in brief are that in the present case deduction claimed by the Assessee under Section 80JJA of the Act was denied by the Assessing Officer on the ground that return of income was filed by the Assessee on 30/11/2018 whereas the time for filing return of income expired on 30/10/2018. In appeal, the CIT(A) agreed with the Assessing Officer and dismissed the ground raised by the Assessee on this issue. Being aggrieved, the Assessee has carried the issue in appeal before the Tribunal.
We have heard both the sides and perused the material on record.
The Learned Authorised Representative for the Assessee has placed on record copy of Transfer Pricing Audited Report for the Assessment Year 2018-2019 and submitted that the due date of filing return of income was 31/11/2018 since the Assessee was required to furnish report under Section 92E of the Act in respect of international transactions undertaken by the Assessee during the relevant previous year. In this regard reliance was placed by the Learned Authorized Representative for the Appellant on Clause (aa) of Explanation 2 to Section 139(1) of the Act containing definition wherein due date has been defined to mean as under:
(a) xx xx (aa) in the case of an assessee [including the partners of the firm or the spouse of such partner (if the provisions of section 5A applied to such spouse), being such assessee [who] is required to furnish a report referred to in section 92E, the 30th day of November of the assessment year] b xx c xx 6. The Learned Departmental Representative submitted that above 2 Assessment Year 2018-2019 averment made on behalf of the Assessee required verification.
Having given thoughtful consideration to the rival submission, we deemed it appropriate to set aside the order, dated 03/10/2024 passed by the CIT(A) on this issue with the directions to the Assessing Officer to re-adjudicate afresh the claim of deduction made by the Assessing Officer under Section 80JJA of the Act after verifying from record that the Assessee was covered by Clause (aa) of Explanation 2 of Section 139(1) of the Act. The Assessee is directed to file all relevant details and documents in support of his claim before the Assessing Officer. Assessing Officer is directed to consider the same and grant the Assessee a reasonable opportunity of being heard.
In terms of paragraph 7 above, Ground No.1 raised by the Assessee is allowed for statistical purposes.
In result, the present appeal preferred by the Assessee is allowed for statistical purposes.