HARIPUR LAYALGANJ SKUS LTD.,,SOUTH TWENTY FOUR PARGANAS vs. ITO, WARD 26(4), , KOLKATA
आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता
IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA
श्री जाजज माथन, न्याययक सदस्य के समक्ष ।
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
आयकर अपील सं/ITA No.713/KOL/2025
(नििाारण वर्ा / Assessment Year :2017-2018)
Haripur Layalganj SKUS Ltd
Haripur, Kakdwip, South
24 Parganas-743357
Vs
ITO, Ward-26(4), Kolkata
PAN No. : AAAAH 9283 R
(अपीलार्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
नििााररती की ओर से /Assessee by : Shri T.Warsi, AR
राजस्व की ओर से /Revenue by : Smt. Sima Das Biswas, JCIT-Sr.DR
सुनवाई की तारीख / Date of Hearing
: 16/07/2025
घोषणा की तारीख/Date of Pronouncement
: 16/07/2025
आदेश / O R D E R
This is an appeal filed by the assessee against the order of the ld.
Addl./JCIT(A)-10, Mumbai, dated 11.02.2025 for the Assessment Year
2017-2018. 2. Shri T. Warsi, ld.AR appeared on behalf of the assessee and Smt.
Sima Das Biswas, ld. Sr.DR appeared on behalf of the revenue.
3. It was submitted by the ld AR that the AO had denied the assessee the benefit of deduction u/s.80P of the Act on the ground that the original return had not been filed and there was no claim in the original return. It was the submission that the assessee had admittedly not filed regular return. It was the submission that the requirement of filing of regular return was made mandatory for the purpose of claiming deduction u/s.80P of the Act as per the provisions of Section 80AC of the Act w.e.f. 01.04.2018. It was the submission that the impugned assessment year before the Tribunal are A.Y.2015-2016 & 2017-2018. It was the submission that the AO may 2
be directed to recompute the income of the assessee and grant the assessee the benefit of deduction u/s.80P of the Act as per law.
4. In reply, ld Sr DR vehemently supported the orders of the ld.AO and ld. CIT(A).
5. We have considered the rival submissions. A perusal of the provisions of Section 80AC of the Act for requirement of filing return for the purpose of deduction u/s.80P of the Act came into statute book w.e.f.
01.04.2018. The impugned assessment year before the Tribunal is A.Y.2017-2018. The said amended provisions of Section 80AC of the Act would not be applied to the assessment year 2017-2018. Consequently the assessee is entitled to claim deduction u/s.80P of the Act as the amendment is effective from 01.04.2018. This being so, the assessment order and the order of the ld. CIT(A) are set aside and the issues in this appeal are restored to the file of the AO for readjudication. The AO shall grant the assessee the benefit of deduction u/s.80P of the Act and recompute the same in accordance with law.
6. In the result, appeal of the assessee is partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 16/07/2025. (जाजज माथन)
(GEORGE MATHAN)
न्यानयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 16/07/2025
Prakash Kumar Mishra, Sr.P.S.
3
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
आदेशािुसार/ BY ORDER,
(