K 1364 VEERASOLAPURAM PRIMARY AGRICULTURAL CO OP CREDIT SOCIETY LIMITED,TIRUPUR vs. THE INCOME TAX OFFICER, WARD 1(4) TIRUPUR, TIRUPUR

ITA 3790/CHNY/2025Status: DisposedITAT Chennai13 March 2026AY 2019-20Bench: Shri S.S. Viswanethra Ravi (Judicial Member), Shri S.R. Raghunatha (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the order of the CIT(A) dismissing the appeal was not infirm, as the assessee was not entitled to the deduction for non-filing the return within the prescribed time. Consequently, the grounds raised by the assessee were dismissed.

What were the facts?

The assessee claimed a deduction under Section 80P(2)(a)(i) which was denied for non-filing of the return of income within the prescribed time under Section 139 of the Act. The assessee filed a petition under Section 119(2)(b) of the Act before the CCIT, which was subsequently rejected.

What were the issues?

Whether the assessee is eligible for deduction under Section 80P(2)(a)(i) when the return of income was not filed within the prescribed time and a subsequent petition for condonation of delay was rejected.

Which sections of the Income-tax Act were involved?

Section 119(2)(b),Section 80P(2)(a)(i),Section 139

AI-generated summary — verify with the full judgment below

Before: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunatha

Hearing: 17.02.2026Pronounced: 13.03.2026

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 24.10.2025 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for Assessment Year 2019-20. 2. At the outset, it was submitted by the Ld AR Ms. A. Vijayalakshmi, C.A. that the authorities below, ignoring the petiti

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 119(2)(b)

All 980 judgments and leading authorities on Section 119(2)(b) →

Recent GST High Court judgments

Search GST case law →