THE SOMALWAR ACADEMY EDUCATION SOCIETIES EMPLOYEES CO-OP CREDIT SOCIETY MAR.,NAGPUR vs. INCOME TAX OFFICER, WAR 1(5), NAGPUR

ITA 17/NAG/2023Status: DisposedITAT Nagpur18 September 2025AY 2018-19Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member)4 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, relying on the Kerala High Court's decision in Chirakkal Service Co-op. Bank Ltd. vs. CIT, held that a belated return can be accepted and acted upon for claiming deductions like Section 80P, provided further assessment proceedings are pending. The Tribunal allowed the appeal and directed the AO to consider the assessee's claim for deduction on its merits.

What were the facts?

The assessee, a cooperative society, claimed a deduction under Section 80P for AY 2018-19, but its return of income was filed belatedly. The CPC and subsequently the Commissioner (Appeals) disallowed the deduction under Section 143(1) on the sole ground of the belated filing.

What were the issues?

Whether a deduction claimed under Section 80P of the Income Tax Act, 1961, can be disallowed merely because the return of income was filed belatedly under Section 139(4) and not within the due date specified under Section 139(1).

Which sections of the Income-tax Act were involved?

Section 80P,Section 143(1),Section 139(1),Section 143(1)(a)(v),Section 139(4),Section 80A(5),Section 80-IB(10),Section 142(1),Section 148,Section 250

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Income Tax Appellate Tribunal, NAGPUR “SMC” BENCH :: NAGPUR

Before: SHRI NARENDER KUMAR CHOUDHRY

For Appellant: Shri K.P. Dewani, Ld. Advocate
For Respondent: Shri Anand Nagrale, Ld. Sr. D.R
Hearing: 20.06.2025Pronounced: 18.09.2025

This appeal has been preferred by the Assessee against the order dated 17/11/2022 impugned herein passed by the National Faceless Appeal Centre (NFAC)/Commissioner of Income Tax (Appeals), Delhi (in short, ‘Ld. Commissioner’) u/sec. 250 of the Income Tax Act, 1961 (in short, ‘Act’) for the A.Y. 2018-19. 2

2.

In the instant case, the Assessee by filing its return of income for the assessment year under consideration on dated 26/03/2019 claimed the deduction of Rs. 7,46,340/- u/sec. 80P of the Act, which was disallowed by the CPC vide intimation/order dated 04/07/2019 u/sec. 143(1) of the Act and, therefore, the Assessee challenged the said disallowance/addition by filing

The order continues below.

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