BENNET PHARMACEUTICALS LIMITED,VADODARA vs. THE DY. CIT, CENTRAL CIRCLE-1(1)(1), VADODARA

ITA 781/AHD/2024Status: DisposedITAT Ahmedabad07 February 2025AY 2014-15Bench: Shri TR Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)10 pages
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What did the Tribunal hold?

The Tribunal condoned the delay in filing the return for AY 2015-16, citing technical difficulties and judicial precedents. For AY 2014-15, the ground regarding PF/ESIC was dismissed as not pressed, but the denial of Section 80IC deduction was restored to the Assessing Officer for examination on merits.

What were the facts?

The assessee company filed its Return of Income for AY 2015-16 on 01-11-2015, slightly after the due date of 31-10-2015, due to technical glitches during e-filing. The Assessing Officer denied the deduction under Section 80IC based on this delay. For AY 2014-15, the assessee's claim for employee's PF/ESIC contribution was disallowed, and the deduction under Section 80IC was also denied.

What were the issues?

Whether a short delay in filing the return of income due to technical glitches can lead to the denial of deduction under Section 80IC, and whether the denial of Section 80IC deduction for AY 2014-15 based on the non-filing of Form 10CCB electronically is justified.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 154,Section 139(1),Section 80IC,Section 80AC,Section 10CCB,Section 115BAA

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Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH

Before: Shri TR Senthil Kumar & Shri Narendra Prasad Sinha

For Appellant: Shri Surendra Modiani, A.R
For Respondent: Shri Rignesh Das, Sr. D.R

PER : TR SENTHIL KUMAR , JUDICIAL MEMBER:-

These appeals are filed by the assessee as against the separate appellate orders both dated 01-11-2023 passed by the Commissioner of Income Tax, (Appeals), National Faceless Appeal Centre, Delhi arising out of the assessment orders passed u/s. 143(3) and 154 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) relating to the assessment year 2014-15 & 2015-16. 2 I.T.A Nos. 781 & 782/Ahd/2024 A.Y. 2014-15 & 2015-16 Page No.

2.

The registry has noted that there is a delay of 110 days in filing the above appeals by the assessee. The assessee by

The order continues below.

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