CHINTHALPADI PACS LTD.,DHARMAPURI vs. ITO, WARD-1,, DHARMAPURI

आयकर अपीलीय अिधकरण, ’बी’ Ɋायपीठ, चेɄई
IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI
ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी अिमताभ शुƑा, लेखा सद˟ के समƗ
Before Shri S.S. Viswanethra Ravi, Judicial Member &
Shri Amitabh Shukla, Accountant Member

आयकर अपील सं./I.T.A. Nos.1787 & 1788/Chny/2025
िनधाŊरण वषŊ/Assessment Year: 2021-22 & 2022-23

Chinthalpadi Primary Agri. Co-operative
Society Limited, Chinthalpadi Village,
Chinthalpadi Post, Pappireddipatty Tk,
Dharmapuri 635 302. [PAN:AAAAC9429J]

Vs. The Income Tax Officer,
Ward 1,
Dharmapuri.
(अपीलाथŎ/Appellant)

(ŮȑथŎ/Respondent)

अपीलाथŎ की ओर से / Appellant by :
None
ŮȑथŎ की ओर से/Respondent by :
Dr. M. Mohan Babu, Addl. CIT
सुनवाई की तारीख/ Date of hearing :
09.10.2025
घोषणा की तारीख /Date of Pronouncement
:
24.10.2025

आदेश /O R D E R

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

Both the appeals filed by the assessee are directed against separate orders both dated 24.03.2025 passed by the Addl./JCIT(A)-3,
Ahmedabad for the assessment years 2021-22 and 2022-23. 2. Since issues raised in both the appeals of the assessee are similar based on the same identical facts, with the consent of both the parties, we proceed to hear the appeals together and pass consolidated order for the sake of convenience.

I.T.A. No.1787 & 1788/Chny/25
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3. First, we shall take appeal in ITA No. 1787/Chny/2025: AY 2021-22
for adjudication.

I.T.A. No.1787 & 1788/Chny/25
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7. We note that the assessee is a Primary Agricultural Co-operative
Society registered under Tamilnadu Co-operative Societies Act, 1983 for the return of income for AY 2021-22 on 07.12.2023 after the final audit report copy approved by the Assistant Director of Co-op. Audit declaring income as NIL after claiming deduction under section 80P(2) of the Act of ₹.2,59,542/-. The CPC, Bengaluru passed intimation under section 143(1) of the Act dated 13.12.2024 disallowing the claim of deduction under section 80P(2) of the Act. The ld. CIT(A) upheld the order of the Assessing Officer by giving his reasons in detail in para 7.3 and 7.4 of the impugned order. The relevant portion of the order is reproduced herein below for better understanding:
7.3. The reply of the appellant is considered. The provisions of section 80AC were enacted in A.Y.2018-19 and amended from A.Y 2021-22. The provisions of section 80AC of the Act prior to amendment are reproduced herein below:

Deduction not to be allowed unless return furnished

80AC. Where in computing the total income of an assessee of any previous year relevant to the assessment year commencing on or after -

(i) the 1st day of April, 2006 but before the 1st day of April,
2018, any deduction is admissible under section 80-1A or section 80- IAB or section 80-IB or section 80-IC or section 80-ID or section 80-IE,

(ii) the 1st day of April, 2018, any deduction is admissible under any provision of this Chapter under the heading "C-
Deductions in respect of certain incomes',

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no such deduction shall be allowed to him unless he furnishes a return of his income for such assessment year on or before the due date specified under sub-section (1) of section 139."

The provisions of section 80AC do not allow the deduction mentioned therein if the return of income is not filed within time limit mentioned u/s 139(1) of IT Act. The case of appellant and deduction claimed by the appellant squarely falls in this section 80AC. The deduction claimed by the appellant would be admissible only when the return of income is filed within time limit mentioned in the section 139(1) of IT Act. The appellant has mentioned that due to Cooperative Audit delay and pressure received from administrators forced the delay in filing the return of income.

The appellant is hit by provisions of section 80AC of IT Act due to not filing return of income in time, hence issue of merit of availability of deduction will only arise after compliance of provisions of section of 80AC. The reasons mentioned by the appellant may be genuine but do not relax conditions stipulated by the provisions of section 80AC. Most important point is to be decided is whether the deduction u/s 80P claimed by the appellant for A.Y
2018-19 on wards can be disallowed by AO CPC u/s 143(1)(a) of IT Act.

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with the reasons recorded by the ld. CIT(A) in paras 7.3 and 7.4 of the impugned order in dismissing the grounds raised by the assessee. Thus, the grounds raised by the assessee are dismissed.
I.T.A. No. 1788/Chny/2025 for AY 2022-23
9. We find that this appeal is filed with a delay of 23 days. The assessee filed an affidavit for condonation of delay stating the reasons.
Upon hearing both the parties and on examination of the said affidavit, we find the reasons stated by the assessee are bonafide, which really prevented in filing the appeal in time. Thus, the delay is condoned and admitted the appeal for adjudication.

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order in dismissing the grounds raised by the assessee. Accordingly, the grounds raised by the assessee are dismissed.

Vm/-

आदेश की Ůितिलिप अŤेिषत/Copy to:
1. अपीलाथŎ/Appellant,
2.ŮȑथŎ/ Respondent,
3. आयकर आयुƅ/CIT, Chennai/Madurai/Coimbatore/Salem
4. िवभागीय Ůितिनिध/DR &
5. गाडŊ फाईल/GF.