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Income Tax Appellate Tribunal, PUNE “SMC” BENCH : PUNE
Before: SHRI SATBEER SINGH GODARA
BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.No.161/PUN./2024 Assessment Year 2018-2019 Shri Samarth Gramin The Income Tax Officer, Biagar Sheti Sahakari Ward-8(3), Income Tax Office, Patsanstha Limited, At Post Akurdi, R.S.11, Income Tax vs. Nigoje, Tal Khed, Ward- Staff Colony Road, Pradhikaran, 14(3), Pune – 410 501. Nigdi, Pimpri-Chinchwad, Maharashtra. PIN – 411 044. Maharashtra. PAN AAFAS5543Q (Appellant) (Respondent) For Assessee : Shri Pramod S Shingte For Revenue : Shri Basavaraj Hiremath Date of Hearing : 08.03.2024 Date of Pronouncement : 08.03.2024 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal for assessment year 2018-19, arises against the Addl./JCIT(A)-4, Delhi’s Din and Order No.ITBA/ APL/S/250/2023-24/1058288990(1), dated 29.11.2023, involving proceedings u/s.143(1) of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties. Case file perused.
It emerges during the course of hearing with the able assistance coming from both the sides that both the learned lower authorities, and more particularly, the DCIT-CPC herein, had disallowed the assessee’s sec.80P deduction claim involving a sum of Rs.39,62,982/- by way of “processing” under sub-sec.(a)(v)
2 ITA.No.161/PUN./2024 thereof. The Revenue could hardly dispute that such a deduction under Chapter-VIA have been made disallowable in sec.143(1)(a)(v) “processing” vide Finance Act 2021 w.e.f. 01.04.2021 without having any retrospective effect. We are in assessment year 2018- 2019 only. This being the clinching factual and legal position, it is held that the impugned processing dated 03.09.2019 as upheld in the CIT(A)'s order, disallowing sec.80P claim is not sustainable in law going by stricter interpretation as per Commissioner of Customs (Imports), Mumbai vs. M/s. Dilip Kumar And Co. & Ors. [2018] 9 SCC 1 (SC) (FB). Ordered accordingly.
This assessee’s appeal is allowed in above terms.
Order pronounced in the open Court on 08.03.2024.