NAICO INFORMATION TECHNOLOGY SERVICES PRIVATE LIMITED,KERALA vs. CORPORATE CIR 2(1), KOCHI

ITA 554/COCH/2025Status: DisposedITAT Cochin10 September 2025AY 2017-187 pages
AI SummaryN/A

What did the Tribunal hold?

The Tribunal found that the CIT(A) had failed to follow its previous mandatory directions to adjudicate the Section 10AA claim on merits, having again dismissed it on the technical ground of delayed Form 56F filing. The ITAT set aside the impugned order of the CIT(A) and remanded the case back to the CIT(A) with directions to decide the grounds on merits. The assessee was also directed to cooperate by furnishing all relevant documents.

What were the facts?

The Assessee claimed a deduction of INR 48,58,390/- under Section 10AA of the Income-tax Act, 1961, for AY 2017-18. The Assessing Officer denied this deduction due to the belated filing of Form 56F, which was submitted on 25/02/2019 instead of with the return of income. The matter was previously remanded by the ITAT to the CIT(A) to decide on merits, but the CIT(A) again dismissed the appeal based solely on the technicality of the delayed Form 56F.

What were the issues?

Whether the CIT(A) was justified in rejecting the claim for deduction under Section 10AA due to delayed filing of Form 56F, despite explicit directions from the ITAT to decide the matter on merits, thereby disregarding judicial hierarchy.

Which sections of the Income-tax Act were involved?

Section 250,Section 254,Section 143(3),Section 10AA,Section 143(2),Section 10AA(8),Section 254(2),Section 260A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB BENCH, COCHIN

Per Rahul Chaudhary, Judicial Member:

1.

The present appeal preferred by the Assessee is directed against the order, dated 06/03/2025, passed by the National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as `the CIT(A)΄] whereby the Ld. CIT(A) under Section 250 r.w.s 254 of the Income Tax Act, 1961 [hereinafter referred to as `the Act'] whereby the Ld. CIT(A) had dismissed the appeal against the Assessment Order, dated 30/11/2019, passed under Section 143(3) of the Act for the Assessme

The order continues below.

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