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Facts
The assessee did not file its income tax return within the due date under section 139(1) and also failed to respond to a notice under section 148. Despite claiming a deduction of over 5 crore under section 80P, this was denied by the Assessing Officer and confirmed by the CIT(A) due to non-compliance with section 80AC.
Held
The Tribunal held that section 80AC mandates filing the return by the due date to claim deductions under Chapter VI-A. As the assessee failed to do so, the denial of deduction was justified and confirmed by the CIT(A). The issues in both appeals were similar and the decision in the first appeal was applied to the second.
Key Issues
Whether the assessee is eligible for deduction under section 80P when the return of income was not filed within the due date as mandated by section 80AC.
Sections Cited
139(1), 148, 80P, 80AC, 80-IA, 80-IE
AI-generated summary — verify with the full judgment below
Before: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi
O R D E R
PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:
Both the appeals filed by the assessee are directed against separate order dated 09.09.2025 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment years 2018-19 and 2019-20.
When the appeal was taken up for hearing, none appeared on behalf of the assessee nor filed any adjournment petition. Thus, the assessee called absent and set exparte. We proceed to hear the ld. DR and decide the appeal on merits.
First, we shall take up appeal in for any 2018-19.
At the outset, it is noted that the assessee had not filed its return of income within the time provided under section 139(1) of the Income Tax Act, 1961 [“Act” in short] and the assessee also failed to file return of income even in response to the notice issued by the Assessing Officer under section 148 of the Act. The assessee claimed deduction of ₹.5,76,70,236/- under section 80P of the Act. In view of the provisions of section 80AC of the Act, deduction under section 80P of the Act is allowable only if the return of income is filed within the time provided in section 139(1) of the Act. Therefore, the Assessing Officer denied the claim of deduction under section 80P of the Act and the ld. CIT(A) confirmed the same.
We note that section 80AC of Act mandates that the assessee must file their income tax return by the specified due date under section 139(1) of the Act to claim deductions under specific sections like 80-IA to 80-IE and others in Chapter VI-A. In the present case, the assessee failed to file the ITR within the time provided under section 139(1) of the Act and hence the Assessing Officer denied the claimed of deduction, which was rightly confirmed by the ld. CIT(A) and it is justified. Thus, the grounds raised
by the assessee are dismissed. for AY 2019-20
6. We find the issues raised by the assessee in this appeal are similar to issue raised in AY 2018-19, wherein, we have confirmed the order passed by the ld. CIT(A) in sustaining the addition made by the Assessing Officer, as there is no dispute with regard to facts and circumstances in the present case with that of wherein, we discussed the same in the aforementioned paragraphs. Therefore, the view taken by us in is equally applicable in this appeal also. Accordingly, the grounds raised by the assessee are dismissed.
In the result, both the appeals filed by the assessee are dismissed. Order pronounced on 27th January, 2026 at Chennai.