K.1316 MUTHUR PRIMARY AGRICULTURAL CO-OP CREDIT SOCIETY LIMITED,TIRUPUR vs. THE INCOME TAX OFFICER, WARD 1(4) TIRUPUR, TIRUPUR
आयकर अपीलीय अिधकरण, ’सी’ यायपीठ, चे ई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘C’ BENCH: CHENNAI
ी एबी टी. वक
, ाियक सद एवं
एवं
एवं
एवं
ी अिमताभ शुा, लेखा सद के सम
BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.1497/Chny/2025
िनधारण वष/Assessment Year: 2020-21
K 1316 Muthur Primary Agricultural
Co-op. Credit Society Ltd.,
8/109, Kodumudi Road, Muthur,
Kangayam,
Tirupur-638 105. v.
The ITO,
Ward-1(4),
Tirupur.
[PAN: AABAK 6894 J]
(अपीलाथ/Appellant)
(यथ/Respondent)
अपीलाथ क ओर से/ Appellant by :
Ms. A. Vijayalakshmi, CA
(Tirupur)
यथ क ओर से /Respondent by :
Ms. Anitha, Addl.CIT
सुनवाईकतारीख/Date of Hearing
:
16.07.2025
घोषणाकतारीख /Date of Pronouncement
:
04.09.2025
आदेश / O R D E R
PER ABY T. VARKEY, JM:
This is an appeal preferred by the assessee’s Cooperative Society against the order of the Learned Commissioner of Income Tax (Appeals) dated 04.04 2025 for Assessment Year 2020-21. 2. At the outset, the Ld.AR of the assessee submitted that the Ld.CIT(A) has passed without considering the fact that the assessee’s application for condonation of delay in filing of the Return of Income (RoI)
K 1316 Muthur Primary Agricultural –
Co-op. Credit Society Ltd.
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is pending before the competent authority i.e. the Chief Commissioner of Income Tax (CCIT) and therefore, the Ld.CIT(A) ought not to have dismissed the appeal only on the ground that the assessee’s claim u/s.80P of the Income Tax Act (hereinafter in short “the Act) cannot be claimed for belated filing of the RoI.
3. According to the Ld.AR, since the Ld.CIT(A) has dismissed the appeal of the assessee only on the ground that the assessee failed to file the RoI within the due date prescribed u/s.139(1)of the Act, the action of the Ld.CIT(A) need to be interfered, since the condonation application is still pending before the CCIT, Coimbatore. Therefore, he prayed for one more opportunity before the Ld.CIT(A).
4. On the other hand, the Ld.DR submitted that the assessee didn’t bring to the notice of the first appellate authority that it had filed for condonation of delay for belated filing of return before the Ld.CCIT, and therefore, the Ld.CIT(A) has passed the impugned order rejecting the section 80P claim of the assessee. Therefore, the Ld.DR doesn’t want us to give one more opportunity to the assessee.
5. Having heard both the parties and after perusal of the records, we find that the assessee is a Primary Agricultural Cooperative Credit Society incorporated under the Tamil Nadu Cooperative Society Act 1983. The main object of the society is providing financial assistance to its members.
K 1316 Muthur Primary Agricultural –
Co-op. Credit Society Ltd.
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The assessee is noted to have filed its RoI on 31.03 2021 declaring ‘nil’
income after claiming deduction u/s.80P of the Act amounting to Rs.22,48,292/-. Later, the CPC Bangalore while processing the return of the assessee vide intimation u/s.143(1) of the Act by order dated
23.12.2021, rejected the claim on the ground that the assessee has filed
ITR/RoI belatedly. On appeal, the Ld.CIT(A) taking note of the amended
Section 80AC noted that the deduction shall not be allowed which are falling under Chapter-VIA under the heading “C-deduction in respect of certain incomes which includes Section 80P of the Act unless assessee furnishes the ITR before due date u/s.139(1)of the Act. And for doing so, she relied on the decision of the Hon’ble Kerala High Court in the case of Nileshwar Rangekallu Chethu Vyavasaya Thozhilall Sahakarana Sangham v. CIT [2023] 152 taxmann.com 347 (Kerala) and thereafter, she concluded that deduction u/s.80P of the Act is not allowable since the return has been filed belatedly [not within the due date as specified u/s.139(1) of the Act] and therefore, she dismissed the appeal of the assessee.
6. The only contention before us is that assessee had filed a condonation application u/s.119(2)(b) of the Act before the Ld.CCIT,
Coimbatore seeking condonation of the delay in filing of the ITR.
Therefore, the Ld.AR’s plea is that till the time the same is disposed of by K 1316 Muthur Primary Agricultural –
Co-op. Credit Society Ltd.
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the Ld.CCIT, the Ld.CIT(A) ought not to have disposed of the appeal. And for such a proposition, he relied on the following decisions of the Tribunal:
i) K864 Murali Chennampatti Primary Agriculture Co-op Credit Society v. ITO in ITA
Nos.516 & 517/Chny/2024
ii) AA222 Kethelrave PACCS Ltd. V. ITO in ITA Nos.2762 & 2763/Chny/2024
7. We note that in this case the delay in filing the ITR has been attributed to the delay caused in finalization of the statutory audit conducted by the Government of Tamil Nadu Audit Department.
Admittedly, the ITR has been filed by the assessee belatedly and not within the due date u/s.139(1) of the Act. But since the condonation petition has been filed before the competent authority/CCIT, for the interest of Justice and fair play, the impugned order of the Ld.CIT(A) is set aside and the appeal is restored back to her file and we direct the Ld.CIT(A) to pass order after the decision has been taken by the competent authority i.e. the CCIT, Coimbatore [on the condonation application filed by the assessee for condoning the delay in filing of ITR by due date].
8. In the result, appeal filed by the assessee is allowed for statistical purpose
Order pronounced on the 04th day of September, 2025, in Chennai. (अिमताभ शुा)
(AMITABH SHUKLA)
लेखासदय/ACCOUNTANT MEMBER (एबी टी. वक
)
(ABY T. VARKEY)
याियकसदय/JUDICIAL MEMBER
K 1316 Muthur Primary Agricultural –
Co-op. Credit Society Ltd.
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चे ई/Chennai,
!दनांक/Dated: 04th September, 2025. TLN
आदेश क ितिलिप अ$ेिषत/Copy to:
1. अपीलाथ /Appellant
2. थ /Respondent
3. आयकरआयु/CIT, Chennai / Madurai / Salem / Coimbatore.
4. िवभागीयितिनिध/DR
5. गाड फाईल/GF