FDCM KARMACHARI SAHAKA,CHANDRAPUR vs. ITO WARD-2, CHANDRAPUR

ITA 313/NAG/2025Status: DisposedITAT Nagpur03 February 2026AY 2018-19Bench: DR. MANISH BORAD (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal condoned the significant delay in filing the appeal, citing bonafide reasons and a justice-oriented approach, supported by apex court judgments. The Tribunal held that the denial of deduction under Section 80P by the CPC via intimation under Section 143(1)(a)(v) was erroneous as the amendment to Section 143(1)(a)(v) was prospective and effective from April 1, 2021, while the denial was based on pre-amendment provisions or incorrect application of Section 80AC.

What were the facts?

The assessee's appeal was filed with a delay of 1291 days. The deduction under Section 80P of the Income Tax Act for AY 2018-19 was denied by the CPC due to belated filing of the return, invoking Section 80AC. The assessee contended that the CPC's adjustment was made prior to the Finance Act, 2021 amendment and that their case is covered by previous tribunal decisions.

What were the issues?

Whether the denial of deduction under Section 80P by CPC invoking Section 80AC in an intimation under Section 143(1)(a) for AY 2018-19, when the return was filed belatedly, is valid, considering the prospective amendment of Section 143(1)(a)(v) by the Finance Act, 2021?

Which sections of the Income-tax Act were involved?

Section 80P,Section 80AC,Section 143(1)(a),Section 250,Section 139(1)

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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 Learned Commissioner of Income Tax (Appeals)/NFAC, Delhi [“CIT(A)”], dated 13/08/2021 passed u/s. 250 of the Income Tax Act, 1961 (for short, 'the Act') which is arising out of intimation dated 31.05.2019 passed u/s. 143(1)(a) of the Act for the Assessment Year 2018-19. (A.Y.)

2.

Registry has informed that there is a delay of 1291 days in filing the instant appeal. Application for condonation of delay along with affidavit has been filed and placed on record.

2 ITA.No.313/NAG/2025 (FDCM Karmachari Sahaka) Ld. Departmental Representative (DR) opposed for condonation of delay. I have gone through the contents of t

The order continues below.

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