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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Satbeer Singh Godara & Shri Amarjit Singh
Appellant by : Sri.Arun Raj S, Advocate Respondent by : Smt.V.Swarnalatha, Sr.DR Date of Pronouncement : 12.09.2024 Date of Hearing : 13.08.2024 O R D E R Per Bench : This assessee’s appeal in 2011-2012 arises out of the order of the Commissioner of Income-tax (Appeals) / NFAC vide DIN & Order No.ITBA/NFAC/S/250/2022-23/1051187605(1) dated 23.03.2023, passed u/s.250 of the Income-tax Act, 1961.
Heard both the parties at length. Case file perused.
It emerges at the outset that both the lower authorities have disallowed the assessee’s sec.80P deduction claim for the sole reason that the same had not been raised in “a return” so as to comply with the rigor of sec.80A(5) of the Act. Learned counsel is fair enough to not disputing this clinching factual . Mylachel SCB Ltd. position. That being the case, we conclude in light of EBR Enterprises v. Union of India (2019) 415 ITR 139 (Bom.) that the impugned claim has rightly been disallowed by the lower authorities. Ordered accordingly.
Delay of 12 days in filing this appeal before the Tribunal is condoned.
This assessee’s appeal is dismissed.