TRIDEV-II CO. OP. HSG. SOC., MUMBAI vs. ITO-41(3)(3) , MUMBAI

आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 08/01/2024 passed by Addl. / JCIT(A)-1, Jaipur for A.Y.2014-15 in relation to adjustment made u/s.143(1) disallowing the claim the deduction u/s.80P(2)(d) of Rs.4,40,284/-. 2. We find that ld. CIT(A) has dismissed the appeals on the ground that there was a delay in filing of appeal for almost seven Tridev – II Co. OP. HSG. SOC. years. It has been stated that assessee had filed rectification before the CPC on 27/08/2016 but no action was taken by the ld. AO / CPC till date. In a similar situation for A.Y.2019-20 and 2021-22 and 2022-23 rectification application has been accepted and demand has been cancelled on account of disallowance of deduction u/s.80P. However, for the A.Y.2014-15 no such rectification was passed and accordingly, the assessee was under bonafide belief that it will get relief from the CPC. Since assessee was waiting for the rectification which has not been disposed off and accordingly, it cannot be held that there was a reasonable cause or bonafide belief for not filing the appeal in time specially when similar rectification application has been accepted for A.Y. 2019-20 and 2021-22 whereas for the A.Y.2014-15 despite rectification was filed immediately after the intimation was received by the assessee. Thus, we hold that ld. CIT(A) should have condoned the appeal.

Order pronounced on 28th Jun, 2024.