HEAVY VEHICLES FACTORY EMPLOYEES COOP THRIFT AND CREDIT SOCIETY LTD.,TIRUVALLUR vs. ITO, NCW-7(3), CHENNAI

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ITA 3576/CHNY/2025Status: DisposedITAT Chennai27 January 2026AY 2018-19Bench: Shri Inturi Rama Rao (Accountant Member), Shri S.S. Viswanethra Ravi (Judicial Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that as per section 80AC of the Act, deductions under Chapter VI-A are allowable only if the return of income is filed within the time prescribed under section 139(1). Since the assessee failed to do so, the Assessing Officer rightly denied the deduction, and the CIT(A) confirmation was justified.

What were the facts?

The assessee failed to file its return of income within the due date under section 139(1) of the Income Tax Act, 1961, and also failed to file it even after a notice under section 148. The assessee claimed a deduction of ₹.5,76,70,236/- under section 80P. The appeals were listed for hearing, but no one appeared on behalf of the assessee.

What were the 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.

Which sections of the Income-tax Act were involved?

Section 139(1),Section 148,Section 80AC,Section 80P,Section 80-IA,Section 80-IE

AI-generated summary — verify with the full judgment below

Before: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

Hearing: 21.01.2026Pronounced: 27.01.2026

O R D E R

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

1.

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.

2.

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.

3.

First, we shall take up appeal in for any 2018-19.

4.

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.

5.

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.

7.

In the result, both the appeals filed by the assessee are dismissed. Order pronounced on 27th January, 2026 at Chennai.

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