THE KOLKATA PORT TRUST EMPLOYEES COOPERATIVE CREDIT SOCIETY LIMITED,KOLKATA vs. CENTRALIZED PROCESSING CENTRE, , BENGALURU
IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER
आयकर अपील सं/ITA Nos.723 - 725/KOL/2025
(निर्धारण वर्ा /A.Yrs. :2021-2022, 2022-2023 & 2023-2024)
PAN No. :AABAT 5305 K
(अपीलधर्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
निर्धाररती की ओर से /Assessee by : None
रधजस्व की ओर से /Revenue by : Shri Kapil Mandal, Sr. DR
सुनवाई की तारीख / Date of Hearing
: 16/06/2025
घोषणा की तारीख/Date of Pronouncement : 16/06/2025
आदेश / O R D E R
Per George Mathan, JM :
These are the appeals filed by the assessee against the separate orders, passed by the ld. Addl./JCIT(A)-2, Surat, all dated 23.01.2025, for the assessment years 2021-2022, 2022-2023 & 2023-2024, respectively.
2. All the three appeals of the assesse are barred by 07 days each. In this regard, the assesse has filed an application for condonation of delay supported with an affidavit stating therein the sufficient reasons for delay in filing the above appeals, which are not found to be false. This contention of the assesse has not been objected by the ld. Sr. DR.
Accordingly, we condone the delay of 07 days each in filing the present appeals and the appeals of the assesse are admitted for hearing.
3. None represented on behalf of the assesse. Shri Kapil Mandal, Sr.
DR appeared on behalf the assesse.
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4. A perusal of the grounds raised by the assesse in all the appeals shows that the three appeals are against the action of the ld. CIT(A) in rejecting assessee’s claim for deduction u/s.80P of the Act on the ground that the return of income have been filed belatedly. It was the submission before the ld. CIT(A) that the delay was on account of the fact that the Senior Officer of the assessee society was also affected by Covid-19. It was also submitted before the ld. CIT(A) that the Hon’ble Supreme Court has directed that the period of 15th March, 2020 to 28th February, 2022 is to be excluded for computing any period of limitation.
5. In reply, ld. Sr. DR supported the orders of the authorities below and submitted that the ld. CIT(A) has considered the facts and has dismissed the appeal of the assessee.
6. We have considered the rival submissions. As it is noticed that the assesse has filed the returns within the time after excluding the period of limitation as excluded by the Hon’ble Supreme Court, therefore, we condone the delay and direct the AO to accept the deduction claimed by the assesse u/s.80P of the Act in its return of income, subject to verification if any.
7. It is also noticed that the orders passed in the impugned appeals are vide intimation u/s.143(1) of the Act. This being so, we are of the view that the returns filed by the assessee in all the appeals under consideration cannot be treated as belated returns, insofar as the Limitation Act has been suspended by the Hon’ble Supreme Court. Thus, the intimation issued by the CPC stands rejected, insofar as assessee’s
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claim of deduction u/s.80P in all the three appeals under consideration stands allowed. The AO is directed to grant the assesse deduction as claimed u/s.80P of the Act.
8. In the result, all the appeals of the assesse are allowed.
Order dictated and pronounced in the open court on 16/06/2025. (RAKESH MISHRA) (GEORGE MATHAN)
लेखा सदस्य/ ACCOUNTANT MEMBER
न्यधनयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 16/06/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
आदेशधिुसधर/ BY ORDER,
(