MADHU SOUHARDA PATHINA SAHAKARI NIYAMITHA vs. THE INCOME TAX OFFICER

ITA/207/2024HC KarnatakaKAHC01035494202413 January 2026Bench: S.G.PANDIT,K. V. ARAVIND10 pages
AI SummaryDismissed

What did the High Court hold?

The Tribunal was justified in denying the deduction under Section 80P. Section 80A(5) mandates that a claim for deduction must be made in the return of income, and this requirement is not waived even if no return is filed.

What were the facts?

The assessee, an Association of Persons, failed to file a return of income for AY 2017-18. Despite a notice under Section 142(1), the assessee did not comply, leading to a best judgment assessment under Section 144. The assessee's appeal against the dismissal of their Section 80P deduction claim was also dismissed by the Tribunal.

What were the issues?

Whether a deduction under Section 80P can be claimed when no return of income is filed, and if Section 80A(5) applies in such a scenario.

Which sections of the Income-tax Act were involved?

Section 80P,Section 80A(5),Section 80AC,Section 142(1),Section 144,Section 139(1)

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Cases cited in this judgment(1)Show list

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:1855-DB ITA No. 207 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF JANUARY, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND INCOME TAX APPEAL No. 207 OF 2024 BETWEEN: 1. MADHU SOUHARDA PATHINA SAHAKARI NIYAMITHA, REP. BY PUTTAIAH, OKKALIGARA SAMUDAYA BHAVANA OPP. KSRTC BUS STAND, MADHUGIRI - 572132, PAN AADAM1667P …APPELLANT (BY SRI HEMANTH PAI, ADVOCATE FOR SRI LOCHANA S. BABU, ADVOCATE) AND: 1. THE INCOME TAX OFFICER, WARD -1 & TPS, TUMKUR AAYAKAR BHAVAN, RAMAKRISNANAGAR, KUNIGAL ROAD, TUMKURU 572103. (AY 2017-18) …RESPONDENT (BY SRI SUSHAL TIWARI, ADVOCATE) Digitally signed by VALLI MARIMUTHU Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:1855-DB ITA No. 207 of 2024 THIS ITA / INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF

DATED 02/01/2024 PASSED IN ITA No.969/BANG/2023, FOR THE ASSESSMENT YEAR 2017-2018 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AS STATED ABOVE AND ANSWER TH

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