VEERAKERALAM PACB,COIMBATORE vs. ITO, NCW 4(1) , COIMBATORE

ITA 3291/CHNY/2025Status: DisposedITAT Chennai04 March 2026AY 2019-20Bench: SHRI GEORGE GEORGE K (Vice President), SHRI INTURI RAMA RAO (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, citing the appellant's ignorance of the NFAC order as a reasonable cause. The Tribunal also noted that the Chief Commissioner of Income Tax had condoned the delay in filing the return of income. Consequently, the matter was remanded to the AO/CPC to amend the intimation u/s 143(1) in light of the Chief Commissioner's order.

What were the facts?

The assessee, a Co-operative Society, filed its return for AY 2019-20 on 10.06.2020, claiming deduction u/s 80P. The CPC processed the return u/s 143(1) and disallowed the deduction on the grounds that the return was filed beyond the due date prescribed u/s 139(1), citing Section 80AC. The CIT(A) confirmed this disallowance. There was a delay of 474 days in filing the appeal before the Tribunal.

What were the issues?

Whether the deduction u/s 80P can be denied for filing the return beyond the due date, especially when the delay in filing the return was condoned.

Which sections of the Income-tax Act were involved?

Section 139(1),Section 139(4),Section 143(1),Section 80P,Section 80AC,Section 119(2)(b),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: SHRI GEORGE GEORGE K & SHRI INTURI RAMA RAO

Hearing: 04.03.2026

PER INTURI RAMA RAO, ACCOUNTANT MEMBER:

This is an appeal filed by the assessee directed against the Order of the National Faceless Appeal Centre, Delhi (hereinafter called as ‘NFAC’) dated 22.05.2024 for the assessment year 2019-20. 2. The assessee raised the following grounds of appeal: “1) The Order of the Ld. CIT(A)-NFAC, Delhi, is against the facts of the case and is bad in law. :- 2 -: 2) The Ld. CIT(A) erred in law that the claim u/s 80P of Rs.7,03,7

The order continues below.

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