FULE SHAHU AMBEDKAR Z P KARMACHARI SAH PAT SANSTHA,WASHIM vs. INCOME TAX OFFICER WARD-2, AKOLA

ITA 68/NAG/2024Status: DisposedITAT Nagpur03 February 2026AY 2019-20Bench: DR. MANISH BORAD (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CPC did not have the power to make disallowance under section 80AC prior to the amendment effective from April 1, 2021. Since the intimation was passed before this amendment, the disallowance is uncalled for.

What were the facts?

The assessee's appeal is against the order of the CIT(A) which upheld the CPC's adjustment made under section 143(1)(a) of the Income Tax Act, 1961. The adjustment denied deduction under section 80P due to delayed filing of the return of income, invoking section 80AC.

What were the issues?

Whether the CPC had the authority to disallow deduction under Section 80P by invoking Section 80AC for delayed filing of the return prior to the amendment effective from 01.04.2021?

Which sections of the Income-tax Act were involved?

Section 143(1)(a),Section 250,Section 80P,Section 80AC

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR “SMC” BENCH : NAGPUR

Before: DR. MANISH BORAD

Hearing: 02.02.2026Pronounced: 03.02.2026

This appeal at the instance of the assessee is directed against the order of ADDL/JCIT (Appeals)-3, Delhi [“CIT(A)”], dated 13/12/2023 passed u/s. 250 of the Income Tax Act, 1961 (for short, 'the Act') which is arising out of intimation dated 03.01.2021 passed u/s. 143(1)(a) of the Act for the Assessment Year 2019-20. (A.Y.)

2.

When the case called for, none appeared on behalf of the assessee. I, therefore, proceed to adjudicate the appeal exparte qua assessee with the assistance of Ld. Departmental

2 ITA.No.68/NAG/2024 (Fule Shahu Ambedkar Z.P. Karmachari Sah Pat Sanstha) Representative (DR) and the statement of facts placed on record. I observe that the sole grievance of the assessee is against the

The order continues below.

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