SHREE CHALALA VI KA SEVA SAHAKARI MANDALI LTD. ,AMRELI vs. THE ITO WARD 3(1)(4), RAJKOT-AMRELI., RAJKOT

ITA 358/RJT/2025Status: DisposedITAT Rajkot17 November 2025AY 2019-20Bench: DR. ARJUN LAL SAINI (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the Chief Commissioner of Income Tax had granted condonation of delay in filing the return. Since the delay was condoned and the issue of late filing was resolved, the disallowance of deduction under Section 80P based on the late filing was no longer tenable.

What were the facts?

The assessee, a co-operative society, filed its return for AY 2019-20 on 30.11.2020, claiming deductions under Section 80P. The CPC disallowed the deduction stating the return was filed late. The assessee clarified that the return was filed under Section 139(4), and the CPC's action was not a prima facie adjustment. Subsequently, the Chief Commissioner of Income Tax granted condonation of delay for filing the return.

What were the issues?

Whether the disallowance of deduction under Section 80P by CPC was justified when the return was filed belatedly but the delay was subsequently condoned by the Chief Commissioner.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 143(1)(a)(v),Section 80P,Section 139(1),Section 139(4),Section 80P(2)(a)(i),Section 80P(2)(a)(iv),Section 80P(2)(d),Section 80AC,Section 119(2)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: DR. ARJUN LAL SAINI, A CCOUNTANT MEMBER & SHRI DINESH MOHAN SINHA

For Appellant: Ms. Devina Patel, Ld. AR
For Respondent: Shri Abhimanyu Singh Yadav Ld. SR. DR
Hearing: 27/08/2025Pronounced: 17/11/2025

Per, Dinesh Mohan Sinha, JM; Captioned appeal filed by assessee pertaining to Assessment Year 2019-20, is directed against order passed under section 250 of the Income Tax Act, 1961 by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Tax (Appeals), dated 31/03/2025, which in turn arises out of an order passed by the Assessing Officer u/s 143(1) of the Act.

2.

The Grounds of appeal raised by the assessee are as follows: -

1.

The learned ADDL/JCIT (A)-1, Kolkata erred in confirming action of CPC, Bangalore in disallowing claim of dedu

The order continues below.

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