TAKDAH LINGDING G P S K U S LIMITED,TAKDAH, DARJEELING vs. I.T.O., WARD - 3(3),, DARJEELING

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA

BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT
AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER
Takdah Lingding GPSKUS Ltd,
1, Takdah, Village-Takdah,
Darjeeling, West Bengal-734222
Vs ITO, Ward-3(3), Darjeeling

PAN No. : AADAT 6301 M

(अपीलाथȸ /Appellant)
..
(Ĥ×यथȸ / Respondent)

Ǔनधा[ǐरती कȧ ओर से /Assessee by :
Ms. Promita Majumdar, AR
राजèव कȧ ओर से /Revenue by : Shri S.B.Chakrabrthy, Addl.CIT-Sr.DR
सुनवाई कȧ तारȣख / Date of Hearing
:
13/10/2025
घोषणा कȧ तारȣख/Date of Pronouncement
:
21/11/2025
आदेश / O R D E R

The present appeal is directed at the instance of assessee against the order of ld. Addl/JCIT(A)-4, Chennai, dated 24.02.2025 passed for Assessment Year 2018-2019. 2. The only issue in the present appeal is with regard to disallowance of deduction claimed u/s.80P of the Act.
3. Ld. AR submitted that the assessee is a cooperative society registered under the West Bengal Cooperative Societies Act. The assessee had filed its return of income for the impugned assessment year on 05.10.2018 declaring Nill income and claimed deduction u/s.80P of the Act to an extent of Rs.13,58,174/-. It was the submission that the return of income filed by the assessee was processed and intimation u/s.143(1) of the Act was issued without granting the assessee benefit of deduction u/s.80P of the Act. Ld. AR further submitted that the ld. Addl/JCIT(A) failed to appreciate that the due date of filing of the return u/s.13(1) of the Act for ITANo.753/KOL/2025

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the assessment year 2018-2019 had been extended till 31.10.2018 as per the Circular No.F.225/358/2018/ITA.II dated 08.10.2018. Ld.AR also submitted that the assessee has filed its return of income within the due date prescribed, therefore, the assessee is entitled to deduction u/s.850P of the Act.
4. On the other hand, ld. Sr. DR vehemently supported the order of the CPC and ld. Addl/JCIT(A).
5. We have considered the submissions of the parties and perused the material available on record. On perusal of the intimation issued u/s.143(1) of the Act, it is clear that the assessee has filed its return of income on 05.10.2018. The CBDT vide Order issued u/s.119 of the Act, copy of which has been filed in the paper book at page 31, has extended the due date of filing of return of income and report of audit for the relevant assessment year i.e.A.Y.2018-2019 from 15th October, 2018 to 31st October, 2018. The said Order issued by the CBDT reads as under :-

ITANo.753/KOL/2025

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6. On perusal of the above Order issued by the CBDT u/s.119 of the Act, it is clear that the date for filing of the return of income for A.Y.2018-
2019 has been extended to 31st October, 2018. The assessee has filed its return of income on 05.10.2018, therefore, the return filed by the assessee is within the extended time prescribed by the CBDT. In view of the above, we are of the opinion that the assessee is entitled to claim deduction u/s.80P of the Act. Accordingly, the AO is directed to allow the claim of the assessee society for deduction u/s.80P of the Act.
7. In the result, the appeal of the assessee is allowed.
Order pronounced in the open Court on 21/11/2025. (RAJESH KUMAR) (DUVVURU RL REDDY)
लेखा सदèय/ ACCOUNTANT MEMBER
उपाÚय¢ / VICE PRESIDENT
कोलकाता Kolkata; Ǒदनांक Dated 21/11/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy of the Order forwarded to :

आदेशानुसार/ BY ORDER,

(