THE MADURANTAKAM MILK PRODUCERS CO-OP. SOCIETY LTD.,CHENGALPATTU vs. ITO, WARD-141(4), CHENNAI
आयकर अपीलीय अिधकरण, ‘सी’ Ɋायपीठ, चेɄई
IN THE INCOME TAX APPELLATE TRIBUNAL,
‘C’ BENCH, CHENNAI
ŵी मनु कुमार िगįर ,Ɋाियक सद˟ एवं ŵी एस
.
आर
.
रघुनाथा, लेखा सद˟ के समƗ
BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER
AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER
आयकरअपीलसं./I.T.A.No.165/Chny/2025
(िनधाŊरण वषŊ / Assessment Year: 2019-20)
The Madurantakam Milk Producers
Co-op. Society Limited,
5/2/6, Othavadai Street,
Vanniyar Pettai Madurantakam,
Chengalpatttu Dist – 603 306. Vs.
The Income Tax Officer,
Ward-141(4),
Chennai.
[PAN : AABAT-9027-A]
(अपीलाथŎ/Appellant)
(ŮȑथŎ/Respondent)
अपीलाथŎकीओरसे/ Appellant by :
Mr. T. Vasudevan, Advocate
ŮȑथŎकीओरसे/Respondent by :
Ms. Anitha, Addl.CIT
सुनवाईकीतारीख/Date of hearing
:
09.04.2025
घोषणाकीतारीख /Date of Pronouncement
:
28.04.2025
आदेश / O R D E R
PER S. R. RAGHUNATHA, ACCOUNTANT MEMBER:
This appeal by the assessee is filed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal
Centre (NFAC), Delhi, for the assessment year 2019-20, dated
05.12.2024. 2. The sole issue in this appeal is ld.CIT(A), NFAC has denied deduction claimed by the assessee u/s.80P of the Act vide order dated 05.12.2024 amounting to Rs.6,72,706/- for the reason that :-2-:
return of income was filed by the assessee beyond the time limit provided u/s.139(1) r.w.s. 80AC of the Act.
However, the assessee has filed for condonation of delay before the CCIT-1, Chennai u/s.119(2)(b) of the Act for filing Return of Income for claiming deductions u/s.80P of the Act for the assessment year 2019-20 and the delay was condoned by the CCIT- 1, Chennai u/s.119(2)(b) dated 08-11-2024. The ld. AR stated that the ld.CIT(A) NFAC has not considered the same while disposing of the appeal.
Aggrieved by the order of the ld.CIT(A), NFAC, the assessee preferred an appeal before us.
In the present facts and circumstances of the case, we are of the considered view that the ld.CIT(A) erred in disallowing the deduction claimed by the assessee u/s.80P of the Act, in spite condonation allowed by the ld.CCIT, Chennai - 1. Therefore, we set aside the order of the ld.CIT(A) and direct the AO to allow the deductions claimed by the assessee u/s.80P of the Act considering the order of the ld.CCIT – 1, Chennai by allowing the grounds of appeal raised by the assessee.
:-3-:
6. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 28th April, 2025 (मनु कुमार िगįर)
(MANU KUMAR GIRI)
Ɋाियक सद˟/Judicial Member
(एस. आर. रघुनाथा)
(S. R. RAGHUNATHA)
लेखासद˟/Accountant Member
चेɄई/Chennai,
िदनांक/Dated, the 28th April, 2025
SP
आदेश की Ůितिलिप अŤेिषत/Copy to:
अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3.आयकर आयुƅ/CIT– Chennai/Coimbatore/Madurai/Salem 4. िवभागीय Ůितिनिध/DR
गाडŊ फाईल/GF